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20 Laporan Tahunan Terintegrasi
25 Integrated Report EB BANK MASPION
STRON G E R
Through Change
Menjadi Lebih Kuat Melalui Perubahan
www.bankmaspion.co.id
Page 2
Kesinambungan Tema
Theme Continuation
- 2022
Menuju Babak Baru | The New Chapter
Tahun 2022 memberi makna bagi perjalanan bisnis Bank Maspion, dimana Bank Maspion secara resmi diakuisisi
oleh KASIKORN VISION FINANCIAL COMPANY PTE. LTD. yang 100% dimiliki oleh KASIKORNBANK PUBLIC
COMPANY LIMITED (KBank). Sepanjang tahun 2022, Bank Maspion juga berhasil menunjukkan kinerja yang
positif, salah satunya dengan keberhasilan Bank mencatatkan peningkatan laba tahun berjalan sebesar 43,39%
dibandingkan tahun 2021. Kinerja Bank Maspion yang sangat baik tersebut tidak terlepas dari strategi Bank dalam
menciptakan kinerja yang seimbang dari segi finansial maupun non finansial.
Menjalani babak baru bersama KBank, Bank Maspion akan tumbuh lebih kokoh dengan visi kedepannya untuk
menjadi bank terbesar di Jawa Timur pada tahun 2027.
The year 2022 adds significance to Bank Maspion commercial journey, where Bank Maspion is acquired by
KASIKORN VISION FINANCIAL PTE. LTD., which is 100% owned by KASIKORNBANK PUBLIC COMPANY LIMITED
(KBank). Bank Maspion has also managed to display strong performance during 2022, one of which is the Bank’s
achievement in posting an income for the year of 43.39% compared to 2021. Bank Maspion outstanding success is
inextricably linked to the bank’s aim of achieving balanced financial performance. nor non-financial.
Bank Maspion will become stronger as it embarks on a new chapter with KBank, with a vision in the future to be
the biggest bank in East Java by 2027.
- 2023
Momentum Perubahan | Momentum Of Change
Tahun 2023 adalah tahun krusial dimana kecepatan dan energi dari transformasi ditekankan. Dalam tema ini,
fokusnya adalah pada pengaturan ulang dan memaknai kembali pendekatan yang diambil untuk mencapai tujuan,
dengan memanfaatkan momentum perubahan untuk mendorong maju organisasi. Perjalanan selama tahun 2023
menunjukkan pentingnya adaptabilitas dan inovasi, mencerminkan perlunya mengembangkan strategi sebagai
respons terhadap perubahan situasi guna mencapai tujuan yang ditetapkan dengan efektif.
2023 is a crucial year in which the pace and energy of transformation are emphasized. In this theme, the focus lies
on recalibrating and redefining the approach taken towards achieving goals, harnessing the momentum of change
to propel the organization forward. The journey through 2023 shows the significance of adaptability and innovation,
reflecting the need to evolve strategies in response to changing circumstances to effectively attain the set goals.
- 2024
Transformasi yang Memberdayakan | Empowering Transformation
Sepanjang tahun 2024, Bank Maspion memfokuskan upaya untuk semakin mendorong transformasi dengan
memanfaatkan momentum perubahan yang telah dibangun. Perkembangan Bank tidak hanya mencakup inovasi
dan ekspansi bisnis tetapi juga komitmen terhadap keberlanjutan melalui pembiayaan hijau, investasi berdampak
sosial, dan operasi bisnis yang berkelanjutan. Selain itu, Bank juga memperkuat dan memberdayakan kolaborasi
dengan seluruh pemangku kepentingan, menggarisbawahi bahwa pertumbuhan merupakan upaya kolektif yang
berakar pada hubungan yang kuat dan tujuan bersama.
Throughout 2024, Bank Maspion is focusing its efforts on empowering transformation by capitalizing on the
momentum of change that has been built. The Bank’s development encompasses not only business innovation
and expansion but also a commitment to sustainability through green financing, social impact investment and
sustainable business operations. In addition, the Bank is also strengthening and empowering collaboration with
all stakeholders, underscoring that growth is a collective effort rooted in strong relationships and shared goals.
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Page 3
2025
STRONGER
Through Change
Menjadi Lebih Kuat
Melalui Perubahan
Resiliensi tidak dibentuk dalam kenyamanan, melainkan ditempa Resilience is not built in moments of ease, it is forged through
melalui tantangan dan dibuktikan melalui proses transformasi. Bagi challenges and proven through transformation. For Bank Maspion,
Bank Maspion, tahun 2025 menjadi babak penting dalam perjalanan 2025 marks an important chapter in a journey of change that continues
perubahan yang terus memperkuat fondasi Perseroan, mempertajam to strengthen the Bank’s foundations, sharpen its strategic focus, and
arah strategis, serta meneguhkan komitmen untuk menjadi institusi reinforce its commitment to becoming a more resilient and future-ready
perbankan yang semakin tangguh dan siap menghadapi masa depan. institution. Each phase of transformation has required adaptability,
Setiap fase transformasi menuntut adaptabilitas, disiplin, dan discipline, and a clear sense of purpose in navigating an increasingly
kejelasan tujuan dalam menghadapi dinamika lingkungan usaha yang dynamic environment.
terus berkembang.
Sepanjang tahun, Bank Maspion melanjutkan konsolidasi agenda Throughout the year, Bank Maspion continued to consolidate its
transformasi melalui penguatan tata kelola, manajemen risiko, dan transformation agenda by strengthening governance, reinforcing risk
disiplin operasional, serta peningkatan kapabilitas layanan yang management and operational discipline, and enhancing customer-
berorientasi pada nasabah. Seluruh upaya ini digerakkan oleh kekuatan centric capabilities. These efforts were driven by the collective
sumber daya manusia dan budaya Perseroan yang menjadi fondasi commitment of the Bank’s people and culture, which remain the core
utama dalam setiap langkah perubahan. Berbagai tantangan yang force behind every change. Challenges faced along the way have
dihadapi tidak melemahkan Perseroan, justru semakin memperjelas not weakened the organisation; instead, they have refined priorities,
prioritas, memperkuat kualitas eksekusi, dan meneguhkan komitmen strengthened execution, and deepened the Bank’s resolve to create
untuk menciptakan nilai yang berkelanjutan. sustainable value.
Stronger Through Change tidak hanya mencerminkan posisi Bank Stronger Through Change reflects not only where Bank Maspion stands
Maspion saat ini, tetapi juga menggambarkan cara Perseroan today, but also how it moves forward. With stronger fundamentals,
melangkah ke depan. Dengan fondasi yang semakin kuat, arah yang clearer direction, and a more unified organisation, Bank Maspion is
semakin jelas, dan organisasi yang semakin solid, Bank Maspion better prepared to navigate future uncertainties and deliver meaningful
berada pada posisi yang lebih siap untuk menavigasi ketidakpastian impact for customers, shareholders, and the wider community.
sekaligus menghadirkan dampak yang bermakna bagi nasabah,
pemegang saham, dan masyarakat luas.
STRONGER Through Change | Integrated Report 3
Page 4
Daftar Isi
Table of Content
_____ ffl
2
4
Kesinambungan Tema
Theme Continuation
Daftar Isi
Profil Perusahaan
Company Profile
38
Table of Content
Informasi Perusahaan
40
Company Information
El Ikhtisar Utama
Main Highlights
10 42
44
Riwayat Singkat Perusahaan
Company in Brief [GRI 2-1]
Kegiatan Usaha
Business Activities [OJK C4] [GRI 2-6]
[] Ikhtisar 2025
2025 Highlights
12 46
48
Struktur Organisasi
Organization Structure
Identitas Perusahaan
Corporate Identity
Visi & Misi
49
Ikhtisar Keuangan Penting Vision & Mission [OJK C1]
14
Financial Highlights
Nilai-Nilai Perusahaan
49
Rasio Keuangan Company Values [OJK C1] [GRI 2-23]
15
Financial Ratio
Produk dan Layanan
51
Ikhtisar Saham Products and Services [OJK C4] [GRI 2-6]
16
Stock Highlights
Wilayah Operasional
57
Peristiwa Penting 2025 Operational Areas [OJK C3] [GRI 2-1]
16
Significant Events 2025
Jaringan Kantor (Per 31 Desember 2025)
58
Penghargaan Perusahaan Office Network (As of December 31, 2025)
20
Company’s Awards
Keanggotaan Dalam Asosiasi
61
Penghargaan Individu Membership in Business Associations [OJK C5] [GRI 2-28]
21
Individual’s Awards
Perubahan Komposisi Dewan Komisaris dan Direksi
62 Changes in the Board of Commissioners and the Board of Directors
Composition
Laporan kepada 22 64
Profil Dewan Komisaris
The Board of Commissioners’ Profile
Pemangku Kepentingan Profil Direksi
Report to Stakeholders 71
The Board of Directors’ Profile
Pejabat Eksekutif
80
Executive Officers
Laporan Dewan Komisaris
24
Board of Commisioners Report Komposisi Pemegang Saham
94
Shareholder Composition [OJK C.3] [GRI 2-1]
Laporan Direksi
30
Board of Directors Report [OJK D.1][GRI 2-22] Entitas Anak, Perusahaan Asosiasi, dan Perusahaan Ventura
97
Subsidiary, Associated Company, and Joint Venture [GRI 2-2]
Kronologis Pencatatan Saham
97
Share Listing Chronology
Informasi Pencatatan Efek Lainnya
97
Information on Other Securities Listing
Lembaga Penunjang Pasar Modal
98
Capital Market Supporting Agencies
Perubahan yang Bersifat Signifikan
98
Significant Changes [OJK C.6]
Informasi pada Situs Web Bank Maspion
99
Information on Bank Maspion’s Website
...
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l=:11
Analisa dan Pembahasan
Manajemen
100
u
A Laporan Tata Kelola Perusahaan
Good Corporate Governance Report
164
Management Discussion
and Analysis 168
Kebijakan Tata Kelola
Governance Policy
Struktur dan Mekanisme Tata Kelola Perusahaan
Kondisi Ekonomi Makro dan Industri Perbankan Tahun 2025 169
102 Corporate Governance Structure and Mechanism [GRI 2-9]
Macro Economic Condition and Banking Industry in 2025
Hasil Evaluasi Penerapan Tata Kelola
Tinjauan Operasi Per Segmen Usaha 170
104 Results of the Governance Implementation Assessment
Operational Review per Business Segment
Landasan Hukum Kebijakan Tata Kelola
Tinjauan Keuangan 173
111 Legal Basis for Governance Policies
Financial Review
Rapat Umum Pemegang Saham
Rasio Keuangan dan Rasio Penting Lainnya 175
124 General Meeting of Shareholders
Financial Ratios and Other Important Ratios
Dewan Komisaris
Pencapaian Tahun 2025 197
126 Board of Commissioners [OJK E.1] [GRI 2-11]
Achievement in 2025
Direksi
Proyeksi Tahun 2026 206
129 Board of Directors [OJK E.1] [GRI 2-11]
Projection in 2026
Kehadiran Dewan Komisaris dan Direksi Dalam RUPS
Kebijakan Permodalan dan Struktur Modal
131 215 Attendance of The Board of Commissioners and Board of Directors at
Capital Policies and Capital Structure
The GMS
Kebijakan Dividen
131 Rapat Dewan Komisaris dan Direksi
Dividend Policy
215 Meetings of The Board of Commissioners and Board of Directors
Tingkat Kolektibilitas Piutang [OJK E.2] [GRI 2-17]
132
Collectability of Receivables
Pelatihan Dewan Komisaris dan Direksi
221
Kemampuan Membayar Utang Training for The Board of Commissioners and Directors
132
Solvency Analysis
Tata Kelola Remunerasi
225
Ikatan Material untuk Investasi Barang Modal Remuneration Governance
133
Material Commitment for Capital Expenditure
Nominasi Dewan Komisaris dan Direksi
231
Investasi Barang Modal Nomination of the Board of Commissioners and Board of Directors
133
Capital Expenditure
Share Option
231
Informasi dan Fakta Material Setelah Tanggal Laporan Akuntan Share Option
134
Material Information and Facts After The Accountant’s Report Date
Komite dibawah Dewan Komisaris
232
Informasi Material Mengenai Investasi, Ekspansi, Akuisisi, Divestasi Committees Under The Board of Commissioners
dan Restrukturisasi Utang
134 Komite di Bawah Direksi
Material Information Regarding Investment, Expansion, Acquisitions, 252
Committees Under The Board of Directors
Divestments and Debt Restructuring
Pendidikan/Pelatihan Anggota Komite dibawah Direksi
Informasi Material Mengenai Transaksi Afiliasi dan Transaksi yang 269
Education/Training of Committee Members Under The Directorate
Mengandung Benturan Kepentingan
134
Material Information Regarding Affiliated Transactions and Fungsi Kepatuhan
Transactions with Conflict of Interest 288
Compliance Function [GRI 2-27]
Perubahan Kebijakan Akuntansi Penerapan Anti Pencucian Uang (APU), Pencegahan Pendanaan
136
Changes in Accounting Policies Terorisme (PPT) dan Pencegahan Pendanaan Proliferasi Senjata
Pemusnah Masal (PPPSPM)
Suku Bunga Dasar Kredit (SBDK) 291
138 Implementation of Anti-Money Laundering (AML), Terrorist Financing
Basic Credit Interest Rate (SBDK)
Prevention (TFP), and Prevention of Financing The Proliferation of
Perubahan Peraturan Perundang-Undangan Weapons of Mass Destruction (PFPWMD)
139
Regulatory Changes
Sekretaris Perusahaan
297
Company Secretary
SKAI (Satuan Kerja Audit Internal)
Tinjauan Pendukung Bisnis 140
Gt
300
SKAI (Internal Audit Unit)
Business Supporting Review Fungsi Audit Eksternal
304
External Audit Function
Sumber Daya Manusia
142
Human Resources [GRI 3-3]
Teknologi Informasi
150
Information Technology
STRONGER Through Change | Integrated Report 5
Page 6
305
Fungsi Manajemen Risiko dan Pengendalian Internal
Risk Management and Internal Control Functions
Laporan Keberlanjutan 426
----- ~ Laporan Pengendalian Internal dalam Proses Pelaporan Keuangan
Sustainability Report
308
Internal Control Over Financial Reporting (ICOFR)
Penyediaan Dana Kepada Pihak Terkait dan Eksposur Besar
310 Tentang Laporan Berkelanjutan
Provision of Funds to Related Parties and Significant Exposure 428
About Sustainability Report [GRI 2-3]
Transaksi yang Mengandung Benturan Kepentingan
310 Tanggapan terhadap Umpan Balik
Transactions Involving Conflicts of Interest [GRI 2-15]
Laporan Keberlanjutan Tahun Sebelumnya [POJK G.3]
429
Penyimpangan Internal Response to Feedback on the Previous Year’s Sustainability Report
310 [POJK G.3]
Internal Deviations
Pemberian Dana untuk Kegiatan Sosial dan Politik Penentuan Topik Material dan Batasan Dampak
311 429
Provision of Funds for Social and Political Activities [GRI 3-3, 415-1] Determination of Material Topics and Impact Boundaries [GRI 3-1]
Kode Etik Berkomitmen pada Prinsip Keberlanjutan
311 432
Code of Ethics Dedicated to Upholding Sustainability Principles
Budaya Perusahaan Ikhtisar Kinerja Keberlanjutan
313 439
Corporate Culture Sustainable Performance Highlights
Program Kepemilikan Saham oleh Karyawan Pesan Direksi
313 441
Employee Stock Ownership Program Board of Directors’ Message [OJK D.1] [GRI 2-22, 2-23]
Whistleblowing
314
Whistleblowing [GRI2-16, 2-25, 2-26]
- - - - - - t~
317
317
Kebijakan Anti Korupsi
Anti-Corruption Policy [GRI 3-3, 205-2, 205-3]
Rencana Strategis
Strategic Plan
Perkara Penting yang Dihadapi
Menuju Perekonomian
yang Berkelanjutan
Heading toward
Sustainable Economy
444
318
Important Issues Faced [GRI 2-27]
Transparansi Kondisi Keuangan dan Non Keuangan Bank Tinjauan Perekonomian & Ketahanan Sistem Perbankan
319 446
Transparency of The Bank’s Financial and Non-Financial Conditions Economic Review & Banking System Resilience
Pengungkapan Informasi Kepemilikan Saham Anggota Dewan Operasi Bisnis Berkelanjutan
Komisaris dan Direksi 447
320 Sustainable Business Operation [GRI 3-3]
Disclosure of Share Ownership Information of Members of The Board
of Commissioners and Directors Produk dan Layanan
448
Products and Services
Penerapan atas Pedoman Tata Kelola Perusahaan Terbuka
320 Nilai Ekonomi yang Dihasilkan & Didistribusikan
Application of Guidelines for The Governance of Public Companies 449
Economic Value Generated & Distributed [GRI 201-1, 207-1, 207-4]
Informasi Lain yang Terkait GCG
327 Kontribusi terhadap Negara
Other Information Related to GCG 450
Contribution to the State [GRI 201-1, 207-2, 207-3]
Informasi pada Situs Web Perseroan
328 Praktik Pengadaan Barang dan Jasa
Information on The Company’s Website 451
Goods and Services Procurement Practices [GRI3-3, 203-2, 205-1]
Perlindungan Data & Kepuasan Nasabah
452
Data Protection & Customer Satisfaction [GRI 3-3, 418-1]
Manajemen Risiko 330
Risk Management
Menjaga Kelestarian Lingkungan 456
332
Manajemen Risiko
Risk Management [OJK E.3]
-Pengungkapan
- Rencana
336
- ---
Aksi Pemulihan (Recovery Plan)
f;;I Preserving Environmental
Sustainability
Disclosure of Recovery Plan
Pengungkapan Permodalan Komitmen Pelestarian Lingkungan
338
Capital Disclosure dalam Mendukung Net Zero Emission
458
Commitment to Environmental Preservation to Support Net Zero
Pengungkapan Eksposur dan Penerapan Manajemen Risiko
339 Emission
Disclosure of Exposure and Application of Risk Management
Pengelolaan dan Pemantauan Lingkungan
Laporan Publikasi Eksposur Risiko dan Permodalan
356 460 Environmental Management and Monitoring [OJK F16, F.9, F.10. F.16]
Risk Exposure and Capitalisation Publication Report
[GRI 3-3]
Upaya Pengelolaan Energi dan Penurunan Emisi GRK
461 Energy Management and GHG Emission Reduction Efforts [OJK F7, F12]
[GRI 302-4, 305-5]
Penggunaan Energi
462
Energy Usage [OJK F6] [GRI 302-1, GRI 302-4]
Emisi GRK yang Dihasilkan
463
Generated GHG Emissions [OJK F.11] [GRI 305-1, 305-2, 305-4, 305-5]
...
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Penggunaan & Penghematan Air Dampak Operasi Terhadap Masyarakat Sekitar
464
Water Usage and Efficiency [OJK F8] [GRI [GRI 305-1, 305-2, 305-4, 305-5] 480 Operational Impact on Surrounding Communities [OJK F.23] GRI 3-3,
413-1, 413-1, 413-2]
Pengelolaan Limbah
465
Waste Management [OJK F13, F14, F15] [GRI 306-1, 306-2, 306-3] Tanggung Jawab Sosial Lingkungan Perusahaan
482
Corporate Social And Environmental Responsibility [OJK F25] [GRI 3-3]
Kepatuhan Lingkungan & Sosial
465
Environmental & Social Compliance [OJK F16] [GRI 307-1] Indeks Konten GRI
494
GRI Content Index
Implementasi ESG dalam Investasi Berkelanjutan
466
ESG Implementation in Sustainable Investment Daftar Pengungkapan sesuai
Peraturan Otoritas Jasa Keuangan No. 51/POJK.03/2017
502
Disclosure List according to Financial
~ Memberdayakan Insan Bank 468
Services Authority Regulation No. 51/POJK.03/2017 [OJK G4]
~ Maspion dan Masyarakat
Lembar Umpan Balik
505
Feedback Sheet [OJK G.2] [GRI 102-53]
Empowering People of Bank Tanggapan Terhadap Umpan Balik Laporan
Maspion and the Community 506 Keberlanjutan Tahun Sebelumnya
Responses to the Preceding Year’s Report Feedback [OJK G.3]
Komposisi & Peningkatan Kualitas SDM
470 Surat Pernyataan Anggota Dewan Komisaris dan Anggota Direksi
HR Composition & Quality Improvement [GRI 3-3]
Tentang Tanggung Jawab atas Laporan Tahunan dan Laporan
Sistem Penilaian Kinerja & Pengembangan Karir Keberlanjutan 2025 PT Bank Maspion Indonesia Tbk.
508
474 Performance Assessment System & Career Development [OJK F.18] [OJK Statement Letter Board of Commissioners and Board of Directors
F.22] [GRI 404-2] Regarding Responsibility for the 2025 Annual Report and Sustainability
Report of PT Bank Maspion Indonesia Tbk.
Tingkat Perputaran
475
Turnover Rate
-
476
Kesejahteraan Pegawai
Employee Welfare [GRI 3-3]
----
Keamanan & Dampak Produk
478
Product Safety & Impact [OJK F.28] [OJK F.29] [GRI 3-3, 416-1, 416-2]
iJ Laporan Keuangan
Financial Report
510
Komitmen Untuk Memberikan Layanan atas
Produk dan/atau Jasa yang Setara kepada Konsumen
479
Commitment to Providing Equivalent Products and/or
Services to Consumers [OJK F.17] [OJK F.27] [OJK F.29]
Penegakan Hak Asasi Manusia (HAM)
479
Human Rights Enforcement (HAM) [S-07, 08, 09, 10] [GRI 3-3, 410-1, 411-1]
STRONGER Through Change | Integrated Report 7
Page 8
STRONGER Through Change | Annual Report
01 Ikhtisar Utama
Main Highlights
Page 9
[ii BANKMAsPION
Page 10
a'J BANKMAsPION
Ikhtisar Utama
Main Highlights
Jumlah Aset CASA
Total Assets CASA
Dalam jutaan Rupiah Dalam jutaan Rupiah
2024 : In Million Rupiah In Million Rupiah
2024 :
22.305.049 2.991.896
2025 : 2025 :
22.416.232 3.218.193
Kredit DPK
Loans Customers Deposit
Dalam jutaan Rupiah Dalam jutaan Rupiah
2024 : In Million Rupiah In Million Rupiah
2024 :
16.438.254 13.250.062
2025 : 2025 :
17.343.332 11.849.990
Internet Banking
Internet Banking
Nasabah Frekuensi Transaksi (dalam jutaan Rp)
Customers Frequency Transactions (in millions Rp)
2024 : 2024 : 2024 :
8.186 241.027 21.951.186
2025 : 2025 : 2025 :
1.348 235.138 24.621.766
Mobile Banking
Mobile Banking
Nasabah Frekuensi Transaksi (dalam jutaan Rp)
Customers Frequency Transactions (in millions Rp)
2024 : 2024 : 2024 :
31.553 1.910.798 2.492.579
2025 : 2025 : 2025 :
36.810 2.386.872 2.685.540
...
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IKHTISAR UTAMA
Main Highlights
l I
•
STRONGER Through Change | Integrated Report
...
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Page 12
STRONGER Through Change | Annual Report
Ci)
02 Ikhtisar 2025
2025 Highlights
Page 13
[ii BANKMAsPION
Page 14
a'J BANKMAsPION
Ikhtisar Keuangan Penting
Financial Highlights
Dalam jutaan Rp | In million Rp
Laporan Posisi Keuangan
2025 2024 2023
Statement of Financial Position
Jumlah Aset 22.416.232 22.305.049 19.665.963
Total Asset
Jumlah Aset Produktif 24.561.010 23.157.639 20.573.883
Total Earning Assets
Kredit yang Diberikan – Bruto 17.343.332 16.438.254 13.246.439
Loans - gross
Simpanan dari Nasabah 11.849.990 13.250.062 11.031.119
Deposits from Customers
Giro | Current Account 2.057.570 1.945.491 917.440
Tabungan | Savings Account 1.160.623 1.046.405 1.078.994
Deposito | Time Deposits 8.631.797 10.258.166 9.034.685
Pinjaman yang diterima | Borrowings 1.334.000 - -
Jumlah Liabilitas 15.914.272 15.841.464 12.943.306
Total Liabilities
Ekuitas 6.501.960 6.463.585 6.722.657
Equity
Dalam jutaan Rp | In million Rp
Laporan Laba Rugi dan Penghasilan Komprehensif Lain
2025 2024 2023
Statement of Profit or Loss and Other Comprehensive Income
Pendapatan Bunga 1.488.088 1.513.565 1.203.295
Interest Income
Beban Bunga (811.566) (801.101) (671.539)
Interest Expense
Pendapatan Bunga Bersih 676.522 712.464 531.756
Net Interest Income
Pendapatan Operasional Lain 75.667 58.856 51.249
Other Operating Income
Beban Operasional Lain (707.346) (1.088.466) (498.865)
Other Operating Expense
Laba (Rugi) Operasional 44.843 (317.146) 84.140
Operating Income (Loss)
Laba (Rugi) Sebelum Beban Pajak 47.454 (311.288) 83.824
Income (Loss) Before Tax Expense
Laba (Rugi) Tahun Berjalan 31.819 (247.213) 63.253
Income (Loss) for The Year
Jumlah Laba (Rugi) yang dapat diatribusikan kepada pemilik entitas induk dan 31.819 (247.213) 63.253
kepentingan non pengendali
Total income (Loss) attributable to equity holders of the parent entity and non-
controlling interests
Jumlah Laba (Rugi) Komprehensif Tahun Berjalan 38.375 (259.072) 67.718
Total Comprehensive Income (Loss) for the Year
Jumlah Laba (Rugi) Komprehensif yang dapat diatribusikan kepada pemilik 38.375 (259.072) 67.718
entitas induk dan kepentingan non pengendali
Total Comprehensive Income (Loss) attributable to equity holders of the parent
entity and non-controlling interests
Laba (Rugi) per saham dasar (Rupiah penuh) 1,76 (13,66) 6,72
Basic Earnings (Loss) per share (in full Rupiah)
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IKHTISAR 2025
2025 Highlights
Rasio Keuangan
Financial Ratio
Rasio Keuangan
2025 2024 2023
Financial Ratio
Permodalan
Capital
Kewajiban Penyediaan Modal Minimum (KPMM) 45,76% 43,52% 50,12%
Capital Adequacy Ratio (CAR)
Kualitas Aset
Asset Quality
Aset Produktif Bermasalah dan Aset Non Produktif Bermasalah terhadap 2,94% 3,70% 3,46%
total Aset Produktif dan Aset Non Produktif
Non-Performing Earning Assets and Non-Productive Assets to total Earning
Assets and Non Productive Assets
Aset Produktif Bermasalah terhadap total Aset Produktif 1,65% 2,32% 1,67%
Non-Performing Earning Assets to Earning Assets
Cadangan Kerugian Penurunan Nilai atas Aset Keuangan terhadap Aset 1,60% 2,27% 0,79%
Produktif
Allowance for Impairment Losses on Financial Assets to Earning Assets
Rasio Kredit Bermasalah - Bruto 2,26% 3,26% 2,59%
Non-Performing Loans (NPL) - Gross
Rasio Kredit Bermasalah - Bersih 1,37% 2,07% 2,12%
Non-Performing Loans (NPL) - Net
Profitabilitas
Profitability
Imbal Hasil Aset (ROA) 0,21% -1,43% 0,46%
Return on Assets (ROA)
Imbal Hasil Ekuitas (ROE) 0,51% -3,79% 1,74%
Return on Equity (ROE)
Marjin Bunga Bersih (NIM) 3,45% 3,76% 3,62%
Net Interest Margin (NIM)
Beban Operasional terhadap Pendapatan Operasional (BOPO) 97,15% 120,13% 93,29%
Operating Expenses to Operating Income (BOPO)
Rasio Biaya terhadap Pendapatan 78,40% 92,13% 70,30%
Cost to Income Ratio
Likuiditas
Liquidity
Rasio Kredit terhadap Pendanaan (LDR) 146,36% 124,06% 120,08%
Loans to Deposits Ratio (LDR)
Rasio Liabilitas terhadap Ekuitas 244,76% 245,09% 192,53%
Debt to Equity Ratio
Rasio Liabilitas terhadap Total Aset 70,99% 71,02% 65,82%
Debt to Total Assets Ratio
Kepatuhan
Compliance
Persentase Pelanggaran BMPK | Percentage of Violation of Legal Lending Limit
• Pihak Terkait | Related Parties - - -
• Pihak Tidak Terkait | Third Parties - - -
Persentase Pelampauan BMPK | Percentage of Excess of Legal Lending Limit
• Pihak Terkait | Related Parties - - -
• Pihak Tidak Terkait | Unrelated Parties - - -
Giro Wajib Minimum Utama – Rupiah 7,44% 6,31% 7,88%
Primary Statutory Reserves – Rupiah
Giro Wajib Minimum – Valas 4,26% 4,27% 4,05%
Statutory Reserves – Foreign Currency
Posisi Devisa Netto 0,04% 0,52% 0,52%
Net Open Position
STRONGER Through Change | Integrated Report 15
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a'J BANKMAsPION
Ikhtisar Saham
Stock Highlights
Informasi Saham Stock Information
Jumlah Jumlah saham Harga Saham | Share Price Kapitalisasi
Volume
saham yang tercatat Pasar
Tahun Triwulan Tertinggi Terendah Penutupan Perdagangan
diterbitkan Number Market
Year Quarter Highest Lowest Closing Transaction
Number of of Shares Capitalization
(Rupiah) (Rupiah) (Rupiah) Volume
Shares issued registered (Rupiah)
Triwulan I 18.102.662.304 17.921.635.680 580 460 460 94.100 8.243.952.412.800
1st Quarter
Triwulan II 18.102.662.304 17.921.635.680 870 460 610 670.400 10.932.197.764.800
2nd Quarter
2025
Triwulan III 18.102.662.304 17.921.635.680 850 650 735 2.485.800 13.172.402.224.800
3rd Quarter
Triwulan IV 18.102.662.304 17.921.635.680 695 600 650 697.400 11.649.063.192.000
4th Quarter
Triwulan I 18.102.662.304 17.921.635.680 595 500 535 68 9.588.075.088.800
1st Quarter
Triwulan II 18.102.662.304 17.921.635.680 570 500 500 0 8.960.817.840.000
2nd Quarter
2024
Triwulan III 18.102.662.304 17.921.635.680 1.050 484 805 2.100 14.426.916.722.400
3rd Quarter
Triwulan IV 18.102.662.304 17.921.635.680 930 585 585 567.200 10.484.156.872.800
4th Quarter
Peristiwa Penting 2025
Significant Events 2025
Sebagai bentuk dukungan pada sektor Pendidikan, literasi keuangan, dan mendorong
inklusivitas, Perseroan berkolaborasi dengan Universitas Kristen Petra, Surabaya,
melaksanakan Guest Lecture Session untuk Mahasiswa Program Studi Finance &
Investment.
As a form of support for the education sector, financial literacy, and the promotion
of inclusivity, the Company collaborated with Petra Christian University, Surabaya,
to conduct a Guest Lecture Session for students of the Finance & Investment Study
Program.
20 Februari 2025 | February 20, 2025
Perseroan meresmikan Flagship Branch Manyar Kertoarjo sebagai bentuk nyata
komitmennya dalam meningkatkan kualitas layanan dan kepuasan pelanggan.
The Company inaugurated the Manyar Kertoarjo Flagship Branch as a tangible
manifestation of its commitment to enhancing service quality and customer satisfaction.
21 Februari 2025 | February 21, 2025
...
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IKHTISAR 2025
2025 Highlights
Perseroan melaksanakan Rapat Umum Pemegang Saham Luar Biasa (RUPSLB) yang
bertempat di Gedung Pacific Century Place, Jakarta, dengan agenda utama perubahan
susunan pengurus Perseroan.
The Company held an Extraordinary General Meeting of Shareholders (EGMS) at Pacific
Century Place Building, Jakarta, with the main agenda of changes to the Company’s
management composition.
4 Maret 2025 | March 4, 2025
Perseroan melakukan Town Hall pertama di tahun 2025 dengan tema Rebuild Foundation
yang dilaksanakan di Kantor Pusat Perseroan, Surabaya.
The Company conducted its first Town Hall in 2025 with the theme Rebuild Foundation,
held at the Company’s Head Office in Surabaya.
14 Maret 2025 | March 14, 2025
Pada bulan Ramadan, Perseroan menyelenggarakan kegiatan Berbagi Takjil yang
melibatkan partisipasi langsung karyawan. Kegiatan ini menjadi wujud nyata kepedulian
sosial sekaligus mempererat kebersamaan, dengan semangat berbagi kepada
masyarakat sekitar.
During the month of Ramadan, the Company organised a Berbagi Takjil (Takjil Sharing)
activity involving the direct participation of employees. This activity served as a tangible
expression of social care while strengthening togetherness through the spirit of sharing
with the surrounding community.
26 Maret 2025 | March 26, 2025
Penandatanganan Perjanjian Kerja Sama dengan Equity Life Indonesia, yang
dilaksanakan di Kantor Pusat Perseroan, Surabaya.
Signing of a Cooperation Agreement with Equity Life Indonesia, held at the Company’s
Head Office in Surabaya.
25 Maret 2025 | March 25, 2025
Perseroan berhasil melaksanakan Rapat Umum Pemegang Saham Tahunan (RUPST) di
Pacific Century Place, Jakarta dengan agenda utama mengenai perubahan kepengurusan
dalam jajaran Dewan Komisaris dan Direksi.
The Company successfully held its Annual General Meeting of Shareholders (AGMS)
at Pacific Century Place, Jakarta, with the main agenda concerning changes in the
composition of the Board of Commissioners and the Board of Directors.
27 Mei 2025 | May 27, 2025
STRONGER Through Change | Integrated Report 17
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a'J BANKMAsPION
Setelah melaksanakan RUPST, Perseroan melakukan Public Expose untuk menyampaikan
kinerja dan rencana strategis kepada publik serta pemegang saham.
Following the AGMS, the Company conducted a Public Expose to present its performance
and strategic plans to the public and shareholders.
27 Mei 2025 | May 27, 2025
Scaling Up Business Across Thailand & Indonesia di Sasin School of Management,
Bangkok Thailand. Bank Maspion & KBank Perkuat Kolaborasi Ekonomi Thailand-
Indonesia.
Scaling Up Business Across Thailand & Indonesia at Sasin School of Management,
Bangkok, Thailand. Bank Maspion and KBank strengthened Thailand–Indonesia
economic collaboration.
12 Juni 2025 | June 12, 2025
Perseroan berkolaborasi dengan Earth Hour Surabaya dalam kegiatan penanaman
Mangrove di Ekowisata Mangrove Wonorejo, Surabaya.
The Company collaborated with Earth Hour Surabaya in a mangrove planting activity at
the Wonorejo Mangrove Ecotourism Area, Surabaya.
15 Juni 2025 | June 15, 2025
Dalam rangka memperingati HUT Republik Indonesia ke-80, BMAS menyelenggarakan
kegiatan internal berupa quiz interaktif dan lomba dress code bertema kemerdekaan.
Seluruh karyawan mengikuti acara ini dengan antusias sebagai wujud kebersamaan
sekaligus untuk menumbuhkan semangat nasionalisme.
In commemoration of the 80th Anniversary of the Republic of Indonesia, BMAS organised
internal activities in the form of an interactive quiz and an independence-themed dress
code competition. All employees participated enthusiastically as a manifestation of
togetherness and to foster a spirit of nationalism.
15 Agustus 2025 | August 15, 2025
Dalam rangka HUT Bank Maspion (BMAS) ke-35, BMAS mengadakan program Medical
Check-Up bekerja sama dengan Biotest. Kegiatan ini menjadi wujud kepedulian
perusahaan terhadap kesehatan karyawan serta momentum untuk menegaskan bahwa
kesehatan merupakan fondasi utama dalam menjaga produktivitas dan pertumbuhan
berkelanjutan.
In celebration of Bank Maspion’s (BMAS) 35th Anniversary, BMAS organised a Medical
Check-Up program in collaboration with Biotest. This activity reflected the Company’s
concern for employees’ health and served as a momentum to reaffirm that health is a
fundamental foundation for maintaining productivity and sustainable growth.
29 Agustus 2025 | August 29, 2025
...
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IKHTISAR 2025
2025 Highlights
Perseroan melaksanakan kegiatan Corporate Social Responsibility (CSR) bekerja sama
dengan Institut Seni Indonesia (ISI) Surakarta melalui dukungan pelestarian seni tari
tradisional dan pemberdayaan UMKM lokal di lingkungan sekitar sebagai wujud
komitmen Perseroan dalam mendukung pengembangan sosial, budaya, dan ekonomi
masyarakat.
The Company carried out a Corporate Social Responsibility (CSR) activity in collaboration
with the Indonesian Institute of the Arts (ISI) Surakarta by supporting the preservation
of traditional dance arts and empowering local MSMEs in the surrounding area, as a
manifestation of the Company’s commitment to supporting social, cultural, and economic
development of the community.
27 September 2025 | September 27, 2025
Setelah keberhasilan melaksanakan Town Hall pertama di bulan Maret 2025, Perseroan
kembali melaksanakan Town Hall II secara hybrid dengan tema Reignite Leveling Up Our
Performance yang diselenggarakan di Hotel Santika Premiere, Gubeng, Surabaya.
Following the successful implementation of the first Town Hall in March 2025, the
Company held Town Hall II in a hybrid format with the theme Reignite: Leveling Up Our
Performance, held at Hotel Santika Premiere, Gubeng, Surabaya.
17 Oktober 2025 | October 17, 2025
Sebagai bentuk dukungan pada sektor Pendidikan, literasi keuangan, dan mendorong
inklusivitas, Perseroan berkolaborasi dengan Petra Business School, Surabaya,
melaksanakan Entrepreneurial Finance Lecture Program.
As a form of support for the education sector, financial literacy, and the promotion of
inclusivity, the Company collaborated with Petra Business School, Surabaya, to conduct
the Entrepreneurial Finance Lecture Program.
16-29 Oktober 2025 | October 16–29, 2025
Perseroan menyelenggarakan Executive Workshop tahunan di Eastparc Hotel,
Yogyakarta, pada 3–8 November 2025, yang diikuti oleh Direksi dan Kepala Departemen,
dengan tema “Where Vision Meets Action and Synergy Meets Transformation”.
The Company held its annual Executive Workshop at Eastparc Hotel, Yogyakarta, on
November 3–8, 2025, attended by the Board of Directors and Department Heads, under
the theme “Where Vision Meets Action and Synergy Meets Transformation”.
6-8 November 2025 | November 6–8, 2025
Bank menyalurkan bantuan bagi korban banjir di Sumatra Utara dan Aceh melalui
Pemerintah Daerah Sumatra Utara berupa paket sembako dan bantuan dana untuk
membantu meringkankan beban masyarakat terdampak.
The bank is providing aid to flood victims in North Sumatra and Aceh through the North
Sumatra Regional Government in the form of food packages and financial assistance to
help ease the burden on the affected communities.
5 Desember 2025 | December 5, 2025
STRONGER Through Change | Integrated Report 19
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a'J BANKMAsPION
Perseroan menyelenggarakan Rapat Umum Pemegang Saham Luar Biasa (RUPSLB)
kedua di tahun 2025 dengan agenda Perubahan Susunan Pengurus Perseroan yang
bertempat di Kantor Pusat Perseroan, Pakuwon Tower, Surabaya.
The Company held its second Extraordinary General Meeting of Shareholders (EGMS) in
2025 with the agenda of changes to the Company’s management composition, held at
the Company’s Head Office, Pakuwon Tower, Surabaya.
9 Desember 2025 | December 9, 2025
Penghargaan Perusahaan
Company’s Awards
Economic Review Stellar Workplace Award
The Best Indonesian Enterprise Risk Stellar Workplace Recognition in Employee Commitment
Management Award VII – 2025 and Employee Satisfaction 2025
---
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Infobank & Isentia
Economic Review
The Best Mobile Banking Conventional
The Best Indonesia GCG Award – IX – 2025
Bank KBMI 2 – Asset < IDR 50 Trillion
...
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IKHTISAR 2025
2025 Highlights
• -
Economic Review
The Best Indonesia IT & Digital Operational
Excellence Award 2025 The Iconomics
6th Indonesia Top Bank Awards 2025 in
KBMI 2 Category
Penghargaan Individu
Individual’s Awards
Infobank
Bapak Viktor Ebenheizer Fanggidae selaku Direktur Kepatuhan dan
Legal untuk tahun kedua berturut-turut terpilih kembali sebagai
salah satu penerima penghargaan Infobank Top 200 Future Leader.
Mr. Viktor Ebenheizer Fanggidae, as Compliance and Legal Director,
was once again selected for the second consecutive year as one of
the recipients of the Infobank Top 200 Future Leader award.
- - Infobank
Tiga orang pimpinan utama Bank Maspion,
Mrs. Diana Alim, Ms. Kasemsri Charoensiddhi,
Mrs. Iis Herijati berhasil meraih penghargaan
The Most 500 Outstanding Women 2025 dari
Infobank sektor Keuangan & Badan Usaha
Milik Negara.
Three top executives of Bank
Maspion Mrs. Diana Alim, Ms. Kasemsri
Charoensiddhi, and Mrs. Iis Herijati have been
honored with the “The Most 500 Outstanding
Women 2025” award from Infobank in the
Finance & State-Owned Enterprises sector.
STRONGER Through Change | Integrated Report 21
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STRONGER Through Change | Annual Report
03 Laporan kepada
Pemangku
Kepentingan
Report to Stakeholders
Page 23
[ii BANKMAsPION
Page 24
a'J BANKMAsPION
Laporan Dewan Komisaris
Board of Commisioners Report
Chat Luangarpa
Komisaris Utama
President Commissioner
Para pemegang saham dan pemangku kepentingan yang kami Respected Shareholders and Stakeholders,
hormati,
Sepanjang tahun 2025, Dewan Komisaris telah menjalankan tugas Throughout 2025, the Board of Commissioners has carried out its
dan tanggung jawab untuk melakukan pengawasan atas kinerja duties and responsibilities to supervise the performance of the Board
Direksi. Di tahun ini, kami fokus pada upaya Direksi untuk semakin of Directors. This year, we focused on the Board of Directors’ efforts to
meningkatkan daya saing dan memperkuat strategi Bank guna meraih further enhance competitiveness and strengthen the Bank’s strategy to
pertumbuhan kinerja di tengah dinamika perekonomian global yang achieve performance growth amid global economic dynamics that are
masih diliputi ketidakpastian yang penuh dengan kompleksitas dan still shrouded in uncertainty, complexity, and challenges. As a result,
tantangan. Hasilnya, kami mampu membukukan berbagai peningkatan we were able to record various performance improvements, both in
kinerja, baik dalam aspek operasional maupun keuangan. operational and financial aspects.
Melalui Laporan Tahunan ini, Dewan Komisaris menyampaikan laporan Through this Annual Report, the Board of Commissioners submits a report
pelaksanaan tugas dan tanggung jawab dalam mengawasi kinerja on the implementation of its duties and responsibilities in supervising
Bank yang dijalankan sesuai dengan Anggaran Dasar dan arahan the Bank’s performance, which was carried out in accordance with the
Rapat Umum Pemegang Saham (RUPS) melalui berbagai kegiatan Articles of Association and the directives of the General Meeting of
sepanjang tahun pelaporan. Dewan Komisaris juga menyampaikan Shareholders (GMS) through various activities throughout the reporting
penilaian atas kinerja Direksi yang mencakup kinerja operasional dan year. The Board of Commissioners also presents its assessment of
keuangan, pengawasan atas pelaksanaan Rencana Bisnis Bank (RBB) the Board of Directors’ performance, which includes operational and
dan Rencana Aksi Keuangan Berkelanjungan (RAKB), implementasi financial performance, supervision of the implementation of the Bank’s
strategi dan kebijakan, prospek usaha yang disusun Direksi, serta Business Plan (RBB) and Sustainable Financial Action Plan (RAKB),
penerapan Tata Kelola Perusahaan, guna memastikan Perseroan tetap implementation of strategies and policies, business prospects prepared
berada pada jalur yang tepat dan berkelanjutan. by the Board of Directors, and the application of Corporate Governance,
to ensure that the Company remains on the right and sustainable track.
Kondisi Ekonomi 2025 Economic Conditions in 2025
Sepanjang tahun 2025, perekonomian global berada dalam kondisi yang Throughout 2025, the global economy will remain volatile and uncertain,
fluktuatif dan penuh ketidakpastian, ditandai dengan meningkatnya marked by increasing trade fragmentation, geopolitical conflicts, and
fragmentasi perdagangan, konflik geopolitik, serta volatilitas pasar financial market volatility due to monetary policy changes in developed
keuangan akibat perubahan kebijakan moneter di negara maju. Di tengah countries. Amid these global pressures, the global economic recovery
...
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Page 25
LAPORAN KEPADA PEMANGKU KEPENTINGAN
Report to Stakeholders
tekanan global tersebut, pemulihan ekonomi dunia masih bersifat rapuh remains fragile and susceptible to market sentiment and political
dan mudah terganggu oleh sentimen pasar dan kebijakan politik. Namun policies. However, the Indonesian economy continues to show
demikian, ekonomi Indonesia tetap menunjukkan ketahanan yang relatif relatively good resilience with consistent growth and improvement in
baik dengan pertumbuhan yang konsisten dan perbaikan di setiap each quarter, reflecting a strengthening momentum of recovery.
triwulan, mencerminkan momentum pemulihan yang semakin menguat.
Kinerja pertumbuhan ekonomi Indonesia sepanjang tahun 2025 terjaga Indonesia’s economic growth performance throughout 2025 is
di kisaran 5% dengan capaian pada kuartal III-2025 sebesar 5,04% maintained at around 5% with an achievement in the third quarter of
(yoy). Dari sisi skala ekonomi, PDB nominal Indonesia pada tahun 2024 2025 of 5.04% (yoy). In terms of economic scale, Indonesia’s nominal
mencapai USD1.55 triliun. Sementara itu, PDB berdasarkan paritas GDP in 2024 reached USD1.55 trillion. Meanwhile, GDP based on
daya beli (PPP) tercatat sebesar USD5,3 triliun, menempatkan Indonesia purchasing power parity (PPP) was recorded at USD5.3 trillion, placing
sebagai ekonomi terbesar ke-8 dunia. PDB per kapita Indonesia juga Indonesia as the 8th largest economy in the world. Indonesia’s GDP
terus meningkat dan mencapai Rp83,7 juta atau setara USD5.083,4. per capita also continued to increase, reaching Rp83.7 million or
equivalent to USD5,083.4.
Stabilitas makroekonomi Indonesia tetap terjaga dengan baik. Inflasi Indonesia’s macroeconomic stability remains well maintained. Inflation
terkendali dengan 2,38%YoY. Di pasar keuangan, Indeks Harga Saham is under control at 2.38% YoY. In the financial market, the Composite
Gabungan (IHSG) terus menguat dan berada di level 8.644,26 pada akhir Stock Price Index (IHSG) continues to strengthen and stands at 8,644.26
Desember 2025. Nilai tukar rupiah juga relatif stabil di kisaran Rp16.785 at the end of December 2025. The rupiah exchange rate also remained
per dolar AS pada Desember 2025. relatively stable at around Rp16,785 per US dollar in December 2025.
Perjalanan ekonomi sepanjang tahun 2025 menegaskan bahwa stabilitas The economic journey throughout 2025 confirms that stability is the
merupakan hasil dari proses yang terkelola dengan baik, yang terbentuk result of a well-managed process, shaped by adaptive policies, sound
melalui kebijakan yang adaptif, pengambilan keputusan yang tepat, decision-making, and consistency in responding to economic dynamics.
serta konsistensi dalam merespons dinamika ekonomi yang terjadi.
Penilaian terhadap Kinerja Direksi Tahun 2025 Assessment of the Board of Directors’ Performance in
2025
Memperhatikan dinamika ekonomi serta perkembangan ekonomi Taking into account economic dynamics and developments throughout
sepanjang tahun 2025, Dewan Komisaris melaksanakan fungsi 2025, the Board of Commissioners performs its supervisory function
pengawasan terhadap pengelolaan Bank Maspion oleh Direksi secara over the management of Bank Maspion by the Board of Directors
objektif dan berdasarkan prinsip tata kelola perusahaan yang baik objectively and based on the principles of good corporate governance.
(Good Corporate Governance).
Dalam menjalankan fungsi tersebut, Dewan Komisaris melakukan In carrying out this function, the Board of Commissioners periodically
evaluasi secara berkala terhadap kinerja Direksi dengan pendekatan yang evaluates the performance of the Board of Directors using a structured
terstruktur dan berbasis risiko, guna memastikan optimalisasi seluruh and risk-based approach to ensure the effective and sustainable
sumber daya Perusahaan secara efektif dan berkelanjutan dengan tujuan optimization of all Company resources with the aim of maintaining
menjaga stabilitas operasional, memperkuat ketahanan Perusahaan, operational stability, strengthening the Company’s resilience, and
serta melindungi kepentingan seluruh pemangku kepentingan. protecting the interests of all stakeholders.
Dewan Komisaris menilai bahwa Direksi telah menjalankan tugas The Board of Commissioners considers that the Board of Directors has
dan tanggung jawabnya secara optimal serta mampu merespons performed its duties and responsibilities optimally and has been able
berbagai tantangan ekonomi sepanjang tahun 2025 dengan baik. to respond well to various economic challenges throughout 2025. This
Hal ini ditunjukkan oleh perbaikan kualitas total aset Bank di angka is demonstrated by the improvement in the total quality of the Bank’s
Rp22.416.232 juta atau bertumbuh 0,50% dari tahun 2024 yang assets to Rp22,416,232 million, or a growth of 0.50% from 2024, which
ditandai dengan penurunan rasio Non-Performing Loans (NPL) bruto was marked by a decrease in the gross Non-Performing Loans(NPL) ratio
dari 3,26% di Desember 2024 menjadi 2,26% di 2025 dan perbaikan from 3.26% in December 2024 to 2.26% in 2025 and an improvement
pada BOPO di tahun 2025 menjadi 97,15%, turun 22,98% dibandingkan in BOPO in 2025 to 97.15%, down 22.98% compared to 120.13% in
tahun 2024 sebesar 120,13%, yang menandakan penguatan efisiensi 2024, which indicates a strengthening of operational cost efficiency
biaya operasional dan optimalisasi layanan teknologi transaksi and optimization of digital transaction technology services. The Bank
digital. Bank akan terus berupaya mempertahankan kualitas NPL yang will continue to strive to maintain controlled NPL quality and maintain
terkendali serta menjaga kecukupan pencadangan kerugian penurunan adequate provisions for impairment losses (CKPN) in a prudent manner.
nilai (CKPN) secara prudent. Di sisi lain secara berkesinambungan, On the other hand, the Bank must continue to maintain liquidity stability,
STRONGER Through Change | Integrated Report 25
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a'J BANKMAsPION
Bank harus tetap dapat menjaga kestabilan likuiditas, meningkatkan improve operational and credit risk mitigation, maintain healthy credit
mitigasi risiko operasional & risiko kredit, menjaga pertumbuhan kredit growth, and maintain stable financial ratios.
yang sehat, serta menjaga rasio-rasio keuangan yang stabil.
Kinerja Bank hingga akhir Desember 2025 menunjukkan realisasi The Bank’s performance until the end of December 2025 shows that it
penyaluran kredit sebesar Rp17.343.332 juta atau tercapai 105,33% has disbursed Rp17,343,332 million in loans, or 105.33% of the Bank’s
dari rencana bisnis Bank sebesar Rp16.466.199 juta. Pertumbuhan business plan of Rp16,466,199 million. The 5.51% growth from 2024
5,51% dari tahun 2024 ditopang oleh tiga segmen utama, yaitu Industri was supported by three main segments, namely the Financial and
Aktivitas Keuangan dan Asuransi dengan kontribusi sebesar 32,78%, Insurance Activities Industry with a contribution of 32.78%, followed
diikuti Industri Pengolahan sebesar 32,12% dan Industri Perdagangan by the Manufacturing Industry at 32.12% and the Wholesale and Retail
Besar dan Eceran sebesar 16,93%, yang secara keseluruhan Trade Industry at 16.93%, which overall reflects a diversified credit
mencerminkan komposisi portofolio kredit yang terdiversifikasi dan portfolio composition and supports sustainable growth.
mendukung pertumbuhan yang berkelanjutan.
Kemudian, dari sisi kinerja keuangan, kami juga mengapresiasi kinerja Furthermore, in terms of financial performance, we also appreciate the
Direksi yang berhasil membawa Bank Maspion mencapai turnaround Board of Directors’ success in bringing Bank Maspion to a turnaround
performance laba menjadi sebesar Rp31.819 juta pada tahun berjalan. performance with a profit of Rp31,819 million in the current year. This
Pencapaian ini mencerminkan efektivitas strategi yang dijalankan achievement reflects the effectiveness of the strategies implemented
serta penguatan fundamental bisnis Bank secara berkelanjutan. and the continuous strengthening of the Bank’s business fundamentals.
Pengawasan terhadap Perumusan dan Oversight of the Formulation and Implementation of the
Implementasi Strategi Bank Tahun 2025 Bank’s 2025 Strategy
Sepanjang tahun 2025, Dewan Komisaris secara aktif melaksanakan Throughout 2025, the Board of Commissioners actively carried
fungsi pengawasan terhadap arah strategi dan implementasinya guna out its supervisory function over the direction of strategy and its
memastikan Bank Maspion tetap berada pada jalur pertumbuhan implementation to ensure that Bank Maspion remained on track for
yang berkelanjutan di tengah berbagai tantangan dan ketidakpastian sustainable growth amid various challenges and uncertainties in the
dinamika ekonomi global. global economic dynamics.
Dalam menjalankan peran tersebut, Dewan Komisaris memberikan In carrying out this role, the Board of Commissioners provided input
masukan dan arahan terhadap berbagai aspek strategis, mencakup and direction on various strategic aspects, including business strategy,
strategi bisnis, manajemen risiko, fungsi audit, serta kepatuhan risk management, audit functions, and compliance with applicable
terhadap regulasi yang berlaku. Pengawasan dilakukan melalui regulations. Oversight was carried out through periodic reviews, joint
mekanisme penelaahan berkala, rapat bersama Direksi, serta dialog meetings with the Board of Directors, and constructive and ongoing
yang konstruktif dan berkesinambungan, sehingga memungkinkan dialogue, enabling timely adjustments to be made when necessary.
dilakukannya penyesuaian secara tepat waktu apabila diperlukan. Hal This is reflected in the meetings held throughout 2025, where the
tersebut tercermin dalam pelaksanaan rapat sepanjang tahun 2025, Board of Commissioners held 14 (fourteen) Joint Meetings with the
di mana Dewan Komisaris telah menyelenggarakan 14 (empat belas) Board of Directors and 15 (fifteen) Internal Meetings of the Board
kali Rapat Gabungan bersama Direksi serta 15 (lima belas) kali Rapat of Commissioners as part of the effective implementation of its
Internal Dewan Komisaris sebagai bagian dari pelaksanaan fungsi supervisory and coordination functions.
pengawasan dan koordinasi secara efektif.
Dewan Komisaris juga menekankan pentingnya kewaspadaan dan The Board of Commissioners also emphasized the importance of
fleksibilitas dalam merespons perubahan lingkungan usaha. Oleh vigilance and flexibility in responding to changes in the business
karena itu, Dewan Komisaris terus mendorong penerapan strategi environment. Therefore, the Board of Commissioners continues to
yang adaptif, pengelolaan risiko yang prudent, serta konsistensi encourage the implementation of adaptive strategies, prudent risk
pelaksanaan kegiatan usaha yang selaras dengan Rencana Bisnis Bank management, and consistent business activities in line with the Bank’s
dengan fokus pertumbuhan yang sehat dan berkelanjutan dengan 5 Business Plan, focusing on healthy and sustainable growth with five
poin utama yaitu Penguatan Portofolio Kredit, Pemenuhan RPIM, main points, namely Strengthening the Credit Portfolio, Fulfilling RPIM,
Penguatan Dana Pihak Ketiga (DPK), Transformasi Digital, Peningkatan Strengthening Third Party Funds (DPK), Digital Transformation, and
Cross-Selling dan Fee-Based Income. Increasing Cross-Selling and Fee-Based Income.
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Pandangan Atas Prospek Usaha yang Disusun oleh Views on Business Prospects Prepared by the Board of
Direksi Directors
Sejalan dengan arah kebijakan Bank serta mempertimbangkan In line with the Bank’s policy direction and considering the latest
perkembangan kondisi perekonomian terkini, Manajemen menetapkan economic developments, Management has set two main strategic
dua fokus strategis utama untuk mencapai pertumbuhan bisnis yang focuses to achieve sustainable business growth. The Board of
berkelanjutan. Dewan Komisaris mendukung prospek usaha tahun Commissioners supports the 2026 business outlook as presented
2026 sebagaimana disampaikan Direksi dalam Rencana Bisnis Bank by the Board of Directors in the Bank’s Business Plan (RBB) and will
(RBB), serta akan terus melakukan pengawasan atas implementasinya continue to consistently monitor its implementation.
secara konsisten.
Pertama, perluasan kredit korporasi dan peningkatan fee-based income. First, expansion of corporate credit and increase in fee-based income.
Bank Maspion akan memperluas portofolio kredit dengan fokus pada Bank Maspion will expand its credit portfolio with a focus on the
segmen korporasi melalui pemberian kredit berskala besar kepada corporate segment by providing large-scale credit to large corporations
korporasi berskala besar dan BUMN, sinergi dengan Kasikornbank and state-owned enterprises, synergizing with Kasikornbank (KBANK)
(KBANK) dalam menjangkau nasabah grup KBANK dari Thailand dan in reaching KBANK group customers from Thailand and AEC+3 investing
AEC+3 yang berinvestasi di Indonesia, serta nasabah lokal. Strategi ini in Indonesia, as well as local customers. This strategy is supported by
didukung oleh penyediaan solusi keuangan terintegrasi, seperti trade the provision of integrated financial solutions, such as trade finance,
finance, foreign exchange (forex), dan remittance, guna meningkatkan foreign exchange (forex), and remittances, to increase more sustainable
pendapatan berbasis komisi yang lebih berkelanjutan. Pengembangan commission-based income. The development of the commercial and
segmen komersial dan ritel tetap menjadi bagian dari komitmen Bank. retail segments remains part of the Bank’s commitment.
Kedua, transformasi kapabilitas di seluruh level organisasi. Second, transforming capabilities across all levels of the organization.
Transformasi dilakukan secara menyeluruh untuk memperkuat The transformation is carried out comprehensively to strengthen
kapabilitas internal dan daya saing, meliputi: transformasi Teknologi internal capabilities and competitiveness, including: transforming
Informasi (TI) untuk memastikan sistem yang aman, andal, dan skalabel; Information Technology (IT) to ensure secure, reliable, and scalable
transformasi Enterprise Risk Management (ERM) guna meningkatkan systems; Enterprise Risk Management (ERM) transformation to
efisiensi proses kredit, memperkuat budaya manajemen risiko, serta improve credit process efficiency, strengthen risk management culture,
memitigasi potensi NPL dan menjaga kualitas aset; serta transformasi mitigate potential NPLs, and maintain asset quality; and business
bisnis, khususnya pada segmen Commercial & Branch Banking, agar transformation, particularly in the Commercial & Branch Banking
lebih responsif dan bernilai tambah bagi nasabah. segment, to be more responsive and add value for customers.
Ketiga, Seiring pertumbuhan bank dan perubahan pemegang saham Third, with the growth of the bank and changes in controlling
pengendali, termasuk peningkatan kepemilikan saham KBANK Group shareholders, including an increase in KBANK Group’s share ownership
menjadi 89,48% di Bank Maspion, terdapat kebutuhan untuk meninjau to 89.48% in Bank Maspion, there is a need to review the brand
kembali positioning brand yang hingga kini masih kuat diasosiasikan positioning, which is still strongly associated with the previous owner.
dengan pemilik sebelumnya. Penguatan struktur kepemilikan ini This strengthening of the ownership structure reinforces strategic
menegaskan kolaborasi strategis dan fondasi bisnis regional jangka collaboration and long-term regional business foundations, while
panjang, sekaligus mendukung pengembangan solusi keuangan supporting the development of integrated financial solutions for all
terintegrasi bagi seluruh klien. Di sisi lain, perubahan arah bisnis ini clients. On the other hand, this change in business direction requires
menuntut penyelarasan identitas dan positioning brand agar lebih the alignment of brand identity and positioning to be more relevant,
relevan, kompetitif, serta mampu merepresentasikan transformasi competitive, and able to represent the strategic transformation that is
strategis yang sedang dijalankan. being carried out.
Selain itu, transformasi juga mencakup fungsi pendukung seperti In addition, the transformation also includes supporting functions
Human Resources (HR), Treasury & Finance, Audit Internal, Operasional, such as Human Resources (HR), Treasury & Finance, Internal Audit,
serta Produk & Channel, dengan tujuan membentuk organisasi yang Operations, and Products & Channels, with the aim of forming an
lebih agile, inovatif, dan adaptif terhadap dinamika industri perbankan organization that is more agile, innovative, and adaptive to the
ke depan. dynamics of the banking industry in the future.
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a'J BANKMAsPION
Pandangan Atas Penerapan Tata Kelola Bank Views on the Implementation of Good Corporate
Governance
Dewan Komisaris meyakini bahwa penerapan Tata Kelola Perusahaan The Board of Commissioners believes that the implementation of
yang Baik (GCG) akan mengarahkan dan mengelola Bank untuk Good Corporate Governance (GCG) will guide and manage the Bank
mencapai kemajuan usaha dan akuntabilitas. Pada akhirnya to achieve business progress and accountability. Ultimately, the
implementasi GCG yang selaras dengan best practice akan mampu implementation of GCG in line with best practices will be able to
menciptakan nilai korporasi secara berkelanjutan dengan tetap create sustainable corporate value while still paying attention to the
memerhatikan kepentingan para pemangku kepentingan lainnya. interests of other stakeholders.
Adapun dasar penerapan GCG Bank Maspion yang diwujudkan dalam The basis for the implementation of GCG at Bank Maspion, which
praktik bisnis Bank sehari-hari, merujuk kepada 5 prinsip dasar is reflected in the Bank’s daily business practices, refers to the 5
aspek Tata Kelola, yaitu Transparansi, Akuntabilitas, Responsibilitas, basic principles of governance, namely Transparency, Accountability,
Independensi dan Kewajaran. Responsibility, Independence, and Fairness.
Dengan adanya 5 prinsip dasar tersebut, Bank menjadi perusahaan With these five basic principles, the Bank has become a successful
yang berhasil dan andal dalam mengimplementasikan tata kelola and reliable company in implementing good corporate governance
Perusahaan yang baik sekaligus mengeksekusi strategi sustainability while executing sustainability strategies to provide added value to
guna memberi nilai tambah bagi bisnis dan pemangku kepentingan the business and stakeholders, as well as becoming one of the drivers
(stakeholders) serta menjadi salah satu pendorong untuk meningkatkan for increasing concrete actions and commitments in the aspect of
tindakan nyata dan komitmen dalam aspek keberlanjutan. sustainability.
Penilaian Kinerja Komite di Bawah Dewan Performance Assessment of Committees Under the Board
Komisaris of Commissioners
Sebagai bagian integral dari sistem pengawasan dan tata kelola As an integral part of the company’s supervisory and governance
perusahaan, Komite Audit, Komite Pemantau Risiko, serta Komite system, the Audit Committee, Risk Oversight Committee, and
Nominasi dan Remunerasi di bawah Dewan Komisaris berperan Nomination and Remuneration Committee under the Board of
strategis dalam mendukung efektivitas pengawasan dan pemberian Commissioners play a strategic role in supporting the effectiveness
arahan kepada Direksi. Komite-komite tersebut memberikan masukan of supervision and providing guidance to the Board of Directors.
yang komprehensif, analisis mendalam, serta alternatif solusi atas These committees provide comprehensive input, in-depth analysis,
berbagai isu strategis sebelum disampaikan kepada Direksi untuk and alternative solutions to various strategic issues before they are
dipertimbangkan dalam pengambilan keputusan. Untuk memastikan submitted to the Board of Directors for consideration in decision-
pelaksanaan tugas berjalan secara optimal, Dewan Komisaris secara making. To ensure that tasks are carried out optimally, the Board
berkala melakukan evaluasi atas kinerja masing-masing komite guna of Commissioners periodically evaluates the performance of each
menilai efisiensi, efektivitas, serta kesesuaiannya dengan prinsip tata committee to assess its efficiency, effectiveness, and compliance with
kelola perusahaan yang baik. good corporate governance principles.
Informasi lebih lanjut tentang Komite dibawah Dewan Komisaris Further information regarding the Committees under the Board of
tersedia di bagian Tata Kelola Perusahaan dari laporan ini, pada Commissioners is available in the Corporate Governance section of
halaman 204-206. this report on pages 204-206.
Perubahan Komposisi Dewan Komisaris di Tahun Changes in the Composition of the Board of Commissioners
2025 in 2025
Pada tahun 2025, komposisi Dewan Komisaris Perseroan mengalami In 2025, the composition of the Company’s Board of Commissioners
perubahan sesuai dengan keputusan Rapat Umum Pemegang changed in accordance with the resolution of the Annual General
Saham Tahunan (RUPST) yang diselenggarakan pada 27 Mei 2025 Meeting of Shareholders (AGMS) held on May 27, 2025, which
telah menyetujui pengangkatan Bapak Rony Teja Sukmana sebagai approved the appointment of Mr. Rony Teja Sukmana as Independent
Anggota Komisaris Independen. Dewan Komisaris terdiri dari lima (5) Commissioner. The Board consists of five members: one President
orang, yaitu 1 (satu) Komisaris Utama, 1 (satu) Komisaris, dan 3 (tiga) Commissioner, one Commissioner, and three Independent
Komisaris Independen. Commissioners.
Seluruh anggota Dewan Komisaris merupakan profesional dengan All members of the Board of Commissioners are professionals with
latar belakang pendidikan, keahlian, serta pengalaman yang beragam, diverse educational backgrounds, expertise, and experience, and have
dan telah memenuhi seluruh persyaratan yang ditetapkan. Selain fulfilled all applicable requirements. In addition, they have passed the
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LAPORAN KEPADA PEMANGKU KEPENTINGAN
Report to Stakeholders
itu, mereka juga telah lulus Penilaian Kemampuan dan Kepatutan Fit and Proper Test for Primary Parties as stipulated in Financial Services
(Fit and Proper Test) bagi Pihak Utama sebagaimana diatur dalam Authority Regulation No. 27/POJK.03/2016 concerning Fit and Proper
Peraturan Otoritas Jasa Keuangan Nomor 27/POJK.03/2016 tentang Assessments for Primary Parties of Financial Services Institutions.
Penilaian Kemampuan dan Kepatutan bagi Pihak Utama Lembaga Jasa
Keuangan.
Adapun komposisi Dewan Komisaris Perseroan per 31 Desember 2025 As of December 31, 2025, the composition of the Board of
adalah sebagai berikut: Commissioners is as follows:
Komisaris Utama : Chat Luangarpa President Commissioner: Chat Luangarpa
Komisaris : Diana Alim Commissioner: Diana Alim
Komisaris Independen : Alan Jenviphakul Independent Commissioner: Alan Jenviphakul
Komisaris Independen : Pardi Kendy Independent Commissioner: Pardi Kendy
Komisaris Independen : Rony Teja Sukmana Independent Commissioner: Rony Teja Sukmana
Apresiasi dan Penutup Appreciation and Closing
Kami meyakini bahwa peningkatan yang baik Bank Maspion tidak We believe that Bank Maspion’s impressive growth is inseparable from
terlepas dari sinergi yang kuat antara seluruh jajaran manajemen dan the strong synergy between all levels of management and employees
karyawan dalam menghadirkan layanan perbankan yang unggul dan in providing superior, customer-focused banking services. The spirit
berfokus pada nasabah. Semangat #WECAN terus menjadi fondasi of #WECAN continues to be the foundation of every step we take to
dalam setiap langkah kami untuk melampaui ekspektasi nasabah exceed the expectations of our customers and shareholders and create
maupun para pemegang saham serta menciptakan nilai jangka panjang long-term value for all stakeholders.
bagi seluruh pemangku kepentingan.
Dengan komitmen yang konsisten terhadap penyediaan layanan With our consistent commitment to providing integrated, adaptive, and
perbankan yang terpadu, adaptif, dan berkualitas, kami optimis Bank high-quality banking services, we are optimistic that Bank Maspion
Maspion akan terus mencatatkan kinerja yang berkelanjutan di tengah will continue to record sustainable performance amid the ever-evolving
dinamika industri yang terus berkembang. dynamics of the industry.
Sebagai penutup, kami menyampaikan apresiasi kepada Direksi, In closing, we would like to express our appreciation to the Board
jajaran manajemen, dan seluruh karyawan atas dedikasi, integritas, of Directors, management, and all employees for their dedication,
serta kontribusi nyata dalam menjaga tata kelola perusahaan yang integrity, and tangible contributions in maintaining good corporate
baik secara berkelanjutan. Ucapan terima kasih juga kami sampaikan governance on an ongoing basis. We would also like to thank our
kepada para mitra kerja dan seluruh pemangku kepentingan atas partners and all stakeholders for their continued trust and support.
kepercayaan dan dukungan yang terus diberikan.
Kami menatap tahun 2026 dengan semangat baru, menyongsong We look forward to 2026 with renewed enthusiasm, welcoming the
pelaksanaan strategic plan dan corporate transformation strategy yang implementation of a more innovative, collaborative, and sustainability-
lebih inovatif, kolaboratif, dan berorientasi pada keberlanjutan, guna oriented strategic plan and corporate transformation strategy, in order
memperkuat posisi Bank Maspion sebagai institusi perbankan yang to strengthen Bank Maspion’s position as a trusted and continuously
tepercaya dan bertumbuh secara berkesinambungan. growing banking institution.
Atas nama Dewan Komisaris
On Behalf of the Board of Commissioners
Chat Luangarpa
Komisaris Utama
President Commissioner
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a'J BANKMAsPION
Laporan Direksi
Board of Directors Report [OJK D.1][GRI 2-22]
Kasemsri Charoensiddhi
Direktur Utama
President Director
Para pemegang saham dan pemangku kepentingan yang kami Respected Shareholders and Stakeholders,
hormati,
Puji dan syukur kami panjatkan kepada Tuhan Yang Maha Esa atas We extend our gratitude and praise to Almighty God for the blessings,
segala rahmat, berkah, dan kesempatan yang diberikan-Nya kepada grace, and opportunities granted to Bank Maspion throughout 2025,
Bank Maspion disepanjang tahun 2025 yang merupakan tahun a year filled with challenges, yet also abundant opportunities for the
penuh tantangan, namun juga penuh peluang bagi Bank Maspion. Bank. Through dedication, hard work, and strong collaboration among
Dengan dedikasi, kerja keras dan kolaborasi antara Direksi, Dewan the Board of Directors, the Board of Commissioners, management,
Komisaris, jajaran manajemen, dan seluruh karyawan, Bank Maspion and all employees, Bank Maspion successfully navigated increasingly
dapat menghadapi dinamika bisnis yang semakin kompleks dan complex business dynamics and transformed them into momentum for
menjadikannya sebagai dorongan untuk tumbuh dan memberikan growth and positive contributions to the Company’s performance.
dampak yang positif terhadap kinerja Perseroan.
Melalui laporan ini, kami menyampaikan gambaran menyeluruh Through this report, we present a comprehensive overview of Bank
mengenai kinerja Bank Maspion sepanjang tahun buku 2025, termasuk Maspion’s performance for the 2025 fiscal year, including its strategic
arah strategi, capaian operasional, prospek usaha, serta komitmen direction, operational achievements, business prospects, and the
Perseroan terhadap penerapan tata kelola perusahaan yang baik Company’s commitment to implementing Good Corporate Governance
dan prinsip keuangan berkelanjutan. Laporan ini diharapkan dapat and sustainable finance principles. This report is intended to provide a
memberikan pemahaman yang komprehensif mengenai posisi Bank clear understanding of Bank Maspion’s current position, as well as its
Maspion saat ini sekaligus arah pengembangan dan keberlanjutan future development direction and sustainability initiatives.
Bank Maspion di masa mendatang.
Kondisi Perekonomian Tahun 2025 Economic Conditions in 2025
Tahun 2025 diwarnai oleh ketidakpastian ekonomi global dan The year 2025 was marked by global economic uncertainty and ongoing
ketegangan perdagangan internasional yang tetap memengaruhi international trade tensions that continued to affect economic activity
aktivitas ekonomi berbagai negara. Di tengah tekanan tersebut, across many countries. Amid these pressures, Indonesia demonstrated
Indonesia menunjukkan daya tahan ekonomi yang relatif baik dengan relatively strong economic resilience, with GDP growth projected
pertumbuhan GDP yang diproyeksikan sekitar 5,0–5,1% pada 2025, at approximately 5.0–5.1% in 2025, supported by solid household
didukung oleh konsumsi rumah tangga, belanja pemerintah, dan consumption, government spending, and domestic investment, despite
investasi domestik yang solid meskipun pertumbuhan global melambat slowing global growth and economic deceleration among key trading
dan negara mitra dagang utama menunjukkan perlambatan ekonomi. partners.
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Bank Indonesia (BI) mengambil langkah kebijakan moneter yang Bank Indonesia (BI) adopted an accommodative monetary policy stance
akomodatif untuk menopang pertumbuhan ekonomi dengan to support economic growth by maintaining the benchmark interest
mempertahankan suku bunga acuan (BI-Rate) di 4,75%, sebagai rate (BI-Rate) at 4.75%, as part of efforts to safeguard exchange rate
bagian dari upaya menjaga stabilitas nilai tukar, mengendalikan inflasi, stability, control inflation, and stimulate credit growth and domestic
dan mendorong pertumbuhan kredit serta aktivitas ekonomi di dalam economic activity. In addition, Indonesia continued to record a
negeri. Selain itu, Indonesia terus mencatat surplus perdagangan solid trade surplus throughout the year, reflecting sustained export
yang solid sepanjang tahun, mencerminkan kinerja ekspor dan neraca performance and a positive trade balance despite global economic
perdagangan yang tetap positif meskipun menghadapi dinamika dynamics.
global.
Strategi dan Kebijakan Tahun 2025 Strategies and Policies in 2025
Di tahun 2025, Bank Maspion terus memperkuat komitmennya In 2025, Bank Maspion continues to strengthen its commitment to
untuk beradaptasi di tengah dinamika industri perbankan dan adapt amid the dynamics of the banking industry and global economic
tantangan ekonomi global. Berlandaskan visi dan misi yang jelas, challenges. Based on a clear vision and mission, the Bank implements
Bank menjalankan strategi yang terarah guna menjaga stabilitas, targeted strategies to maintain stability, enhance competitiveness, and
meningkatkan daya saing, serta mendorong pertumbuhan yang drive sustainable growth for all stakeholders.
berkelanjutan bagi seluruh pemangku kepentingan.
Bank berkomitmen mencapai pertumbuhan yang berkelanjutan The Bank is committed to achieving sustainable growth through
melalui penguatan ekspansi kredit, peningkatan kualitas manajemen strengthening credit expansion, improving risk management quality,
risiko, optimalisasi pendanaan, serta efisiensi operasional. Bank optimizing funding, and operational efficiency. The Bank targets credit
menargetkan pertumbuhan kredit dengan fokus pada segmen korporasi growth with a focus on the corporate segment and sectors that are
dan sektor-sektor yang dinilai tangguh seperti industri pengolahan, considered resilient, such as the manufacturing industry, trade, and
perdagangan, serta aktivitas keuangan dan asuransi, sambil tetap financial and insurance activities, while maintaining the NPL ratio
menjaga rasio NPL di bawah 3% melalui penguatan kebijakan risiko below 3% through strengthening risk policies and increasing provisions
dan peningkatan pencadangan (CKPN dan LLP). Dari sisi pendanaan, (CKPN and LLP). In terms of funding, the Bank targets growth from
Bank menargetkan pertumbuhan dari sisi CASA, dengan di saat yang CASA, while at the same time evaluating its office network to improve
sama, Bank melakukan evaluasi jaringan kantor untuk meningkatkan operational efficiency.
efisiensi operasional.
Dalam jangka menengah dan panjang, Bank menargetkan pertumbuhan In the medium and long term, the Bank targets sustainable growth and
dan profitabilitas yang berkelanjutan melalui peningkatan rasio ROE, profitability through increasing ROE, NIM, and CASA ratios, as well as
NIM, dan CASA, serta penguatan fee-based income dari berbagai strengthening fee-based income from various services such as trade
layanan seperti trade finance, transaksi valuta asing, dan QRIS finance, foreign exchange transactions, and QRIS to diversify revenue
guna mendiversifikasi sumber pendapatan. Bank juga berupaya sources. The Bank also strives to strengthen its market position and
memperkuat posisi pasar dan pengenalan brand dengan menonjolkan brand recognition by emphasizing the values of trust and security, as
nilai kepercayaan dan keamanan, serta meningkatkan infrastruktur well as improving its information technology infrastructure to make
teknologi informasi agar sistem perbankan semakin aman, andal, dan the banking system more secure, reliable, and able to reach more
mampu menjangkau lebih banyak nasabah. customers.
Dalam menjalankan strategi di sepanjang tahun 2025, Bank memiliki In implementing its strategy throughout 2025, the Bank has a number
sejumlah keunggulan kompetitif yang mendukung pertumbuhan of competitive advantages that support its business growth, including
bisnisnya, antara lain sumber daya manusia yang kompeten dan competent human resources that are continuously developed through
terus dikembangkan melalui program pelatihan berkelanjutan, biaya ongoing training programs, competitive transaction costs and interest
transaksi dan suku bunga yang kompetitif, serta jaringan kantor rates, and a network of offices spread across eight strategic provinces
yang tersebar di delapan provinsi strategis di Indonesia. Bank in Indonesia. The Bank also targets resilient market segments such
juga menyasar segmen pasar yang resilien seperti korporasi, ritel, as corporations, retail, trade, industry, and community approaches
perdagangan, industri dan pendekatan komunitas maupun kerja as well as cooperation with various institutions. In addition, the
sama dengan berbagai institusi. Selain itu, dukungan KBANK sebagai support of KBANK as the ultimate shareholder provides added value
ultimate shareholder memberikan nilai tambah melalui skala operasi through a larger scale of operations, access to resources, and transfer
yang lebih besar, akses sumber daya, serta transfer of knowledge of knowledge to strengthen the Bank’s business development in
untuk memperkuat pengembangan usaha Bank sesuai kebutuhan dan accordance with domestic needs and conditions.
kondisi domestik.
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a'J BANKMAsPION
Peranan Direksi dalam Perumusan Strategi The Role of the Board of Directors in Strategy Formulation
dan Proses yang Dilakukan untuk Memastikan and the Process to Ensure the Implementation of
Implementasi Strategi dan Kebijakan Tahun 2025 Strategies and Policies in 2025
Direksi Bank Maspion secara konsisten menyusun strategi dan The Board of Directors of Bank Maspion consistently formulates
kebijakan jangka pendek maupun menengah setiap tahunnya yang short- and medium-term strategies and policies each year, which are
dituangkan dalam Rencana Korporasi dan Rencana Bisnis Bank (RBB). outlined in the Corporate Plan and the Bank’s Business Plan (RBB).
Bersama jajaran manajemen senior, Direksi secara berkala melakukan Together with senior management, the Board of Directors conducts
evaluasi atas strategi, kebijakan, serta implementasinya di seluruh periodic evaluations of strategies, policies, and their implementation
level organisasi guna memastikan keselarasan dengan perkembangan across all levels of the organization to ensure alignment with business
bisnis dan pencapaian target yang telah ditetapkan. Direksi juga developments and the achievement of established targets. The
memastikan seluruh unit kerja memahami dan menerapkan strategi Board also ensures that all work units understand and consistently
secara konsisten, dengan menerapkan proses yang terstruktur dan implement these strategies by applying structured and disciplined
disiplin pada tahun 2025 yang mencakup perencanaan strategis, processes throughout 2025, encompassing strategic planning, clear
penetapan sasaran yang jelas, pengembangan dan persetujuan target setting, policy development and approval, continuous oversight,
kebijakan, pengawasan berkelanjutan, serta penguatan akuntabilitas and strengthened accountability at every level of management and
di seluruh tingkat manajemen dan unit kerja. across all business units.
Dalam mengembangkan target bisnis dan kebijakan strategis yang In developing comprehensive business targets and strategic policies,
komprehensif, Direksi mempertimbangkan berbagai faktor, termasuk the Board of Directors takes into account various factors, including
tren pasar, protokol manajemen risiko, serta kepentingan para market trends, risk management protocols, and stakeholder interests,
pemangku kepentingan guna menetapkan arah kebijakan yang jelas in order to establish clear policy direction and formulate a sustainable
dan merumuskan jalur pertumbuhan yang berkelanjutan. Selain itu, growth path. Furthermore, the Board encourages active participation
Direksi mendorong partisipasi aktif seluruh bagian organisasi dalam from all parts of the organization in contributing ideas and innovations
menyampaikan ide dan inovasi yang mendukung pencapaian tujuan that support the Bank’s objectives, ensuring that every strategic
Bank, sehingga setiap langkah strategis yang diambil berfokus pada step taken focuses on performance enhancement, strengthened
peningkatan kinerja, penguatan tata kelola, serta menjaga kesehatan governance, and the optimal and sustainable maintenance of the
keuangan Bank secara optimal dan berkesinambungan. Bank’s financial soundness.
Pencapaian Kinerja dan Realisasi Target 2025 2025 Performance Achievements and Target Realization
Implementasi strategi bisnis sepanjang tahun 2025 menunjukkan arah The implementation of business strategies throughout 2025 shows a
perkembangan yang positif bagi Bank Maspion, baik dari sisi operasional positive direction for Bank Maspion, both operationally and financially.
maupun keuangan. Di tengah dinamika dan tantangan industri Amidst the dynamics and challenges of the banking industry, the Bank
perbankan, Bank berfokus pada pengembangan segmen corporate dan focuses on developing the corporate and commercial segments as the
commercial sebagai penggerak utama pertumbuhan bisnis. Bank juga main drivers of business growth. The Bank also consistently maintains
secara konsisten menjaga tingkat suku bunga yang kompetitif guna competitive interest rates in order to remain competitive while
mempertahankan daya saing sekaligus mengelola kinerja intermediasi managing its intermediation performance prudently. Although there is
secara prudent. Meskipun masih terdapat ruang untuk optimalisasi, still room for optimization, various initiatives such as improving service
berbagai inisiatif seperti peningkatan kualitas layanan, penguatan quality, strengthening collaboration with partners, and gradually
kolaborasi dengan mitra, serta penyesuaian strategi bisnis secara adjusting business strategies have contributed to overall performance
bertahap telah memberikan kontribusi terhadap perbaikan kinerja secara improvement and reflect consistent steps towards healthier and more
keseluruhan dan mencerminkan langkah yang konsisten menuju arah measurable growth.
pertumbuhan yang lebih sehat dan terukur.
Di tahun 2025, Bank Maspion melanjutkan pengembangan dan In 2025, Bank Maspion continued to develop and optimize its mobile
optimalisasi platform mobile banking yang telah diluncurkan pada tahun banking platform, which was launched the previous year, by expanding
sebelumnya dengan terus memperluas dan meningkatkan layanannya and improving its services to support domestic transactions and
untuk mendukung transaksi domestik dan menghadirkan solusi provide comprehensive solutions for retail and merchant transaction
komprehensif bagi kebutuhan transaksi ritel maupun merchant. Upaya needs. This effort is in line with the Bank’s commitment to improving
ini sejalan dengan komitmen Bank dalam meningkatkan kapabilitas its digital banking capabilities in order to respond to market dynamics
perbankan digital guna merespons dinamika pasar dan perkembangan and rapid technological developments. The improvement in Mobile
teknologi yang semakin pesat. Peningkatan layanan Mobile Banking Banking services is reflected in three main indicators, namely a 16.66%
tercermin pada tiga indikator utama, yaitu pertumbuhan jumlah nasabah growth in the number of customers, from 31,553 customers in 2024 to
sebesar 16,66%, dari 31.553 nasabah pada tahun 2024 menjadi 36,810 customers in 2025, an increase in transaction frequency from
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36.810 nasabah pada tahun 2025, peningkatan frekuensi transaksi dari 1,910,798 to 2,386,872, and a 7.74% growth in transaction volume,
1.910.798 menjadi 2.386.872, serta pertumbuhan volume transaksi from 2,492,579 in 2024 to 2,685,540 in 2025, indicating a trend of
sebesar 7,74%, dari 2.492.579 pada tahun 2024 menjadi 2.685.540 pada continuous adoption and utilization of digital services.
tahun 2025, yang menunjukkan tren adopsi dan pemanfaatan layanan
digital yang berkelanjutan.
Di tengah berbagai tantangan yang dihadapi, Bank tetap menunjukkan Amidst various challenges, the Bank continued to show solid
kinerja yang solid dengan merealisasikan penyaluran kredit hingga performance by realizing credit distribution until the end of December
akhir Desember 2025 sebesar Rp17.343.332 juta, tercapai 105,33% dari 2025 amounting to Rp17,343,332 million, achieving 105.33% of the
rencana bisnis Bank sebesar Rp16.466.199 juta dan tumbuh sebesar Bank’s business plan of Rp16,466,199 million and growing by 5.51%
5,51% dibandingkan tahun 2024 sebesar Rp16.438.254 juta. Dana compared to 2024 amounting to Rp16,438,254 million. The Bank’s
Pihak Ketiga (DPK) Bank pada akhir Desember 2025 tercatat sebesar Third Party Funds (DPK) at the end of December 2025 were recorded at
Rp11.849.990 juta tercapai 88,91% dari rencana bisnis Bank sebesar Rp11,849,990 million, achieving 88.91% of the Bank’s business plan of
Rp13.327.502 juta. Dengan pencapaian penyaluran kredit dan DPK Rp13,327,502 million. With the achievement of credit distribution and
tersebut, maka rasio LDR Bank terealisasi sebesar 146,36% di atas DPK, the Bank’s LDR ratio was realized at 146.36%, above the Bank’s
rencana bisnis Bank sebesar 123,55%. business plan of 123.55%.
Dari sisi profitabilitas, Bank Maspion mencatat pertumbuhan yang In terms of profitability, Bank Maspion recorded good growth in profit
baik di laba sebelum pajak dan laba bersih setelah pajak per akhir before tax and net profit after tax at the end of December 2025,
Desember 2025 masing-masing sebesar Rp47.454 juta dan Rp31.819 amounting to Rp47,454 million and Rp31,819 million, respectively, or
juta atau bertumbuh masing-masing sebesar 115,24% dan 112,87% dari growing by 115.24% and 112.87% from the 2024 achievements.
pencapaian tahun 2024.
Sementara BOPO dan CIR terealisasi masing-masing sebesar 97,15% Meanwhile, BOPO and CIR were realized at 97.15% and 78.40%
dan 78,40% keduanya turun dari tahun sebelumnya yakni masing-masing respectively, both decreasing from the previous year, which were
sebesar 120,13% dan 92,13%. Realisasi BOPO dan CIR mencerminkan 120.13% and 92.13%, respectively. The realization of BOPO and CIR
efektivitas pengendalian biaya Bank. reflects the effectiveness of the Bank’s cost control.
Dari segi keberlanjutan sosial Bank Maspion menunjukkan komitmen In terms of social sustainability, Bank Maspion demonstrates a strong
yang baik melalui berbagai inisiatif yang dijalankan sepanjang tahun commitment through various initiatives carried out throughout 2025.
2025. Salah satu implementasinya adalah penyelenggaraan program One of the implementations is the Financial Literacy and Inclusion
Literasi dan Inklusi Keuangan yang secara rutin diadakan tiap tahun, program, which is routinely held every year, contributing to increasing
yang berkontribusi pada peningkatan pemahaman masyarakat mengenai public understanding of financial management as well as expanding
pengelolaan keuangan serta perluasan akses layanan keuangan bagi access to financial services for individuals and groups who previously
individu dan kelompok yang sebelumnya memiliki keterbatasan akses. had limited access. This program is in line with the Bank’s efforts to
Program ini sejalan dengan upaya Bank dalam mendukung pembangunan support inclusive and sustainable economic development.
ekonomi yang inklusif dan berkelanjutan.
Kendala yang Dihadapi dan Antisipasi yang Challenges Faced and Mitigation Measures Taken
Dilakukan
Tahun 2025 merupakan periode yang penuh dinamika bagi Bank Maspion, The year 2025 is a period full of dynamics for Bank Maspion, marked
ditandai dengan ketidakpastian ekonomi global dan meningkatnya by global economic uncertainty and increasing volatility in financial
volatilitas pasar keuangan. Dalam kondisi tersebut, permintaan kredit markets. Under these conditions, credit demand becomes more
menjadi lebih selektif, dengan sebagian besar peluang pembiayaan selective, with most financing opportunities concentrated on high-
terkonsentrasi pada aset berkualitas tinggi yang juga menjadi incaran quality assets that are also targeted by many banks. This situation
banyak bank. Situasi ini memicu persaingan yang semakin ketat dan triggers increasingly intense competition and price pressures, which
tekanan harga, yang pada akhirnya berdampak pada potensi pendapatan. ultimately affect revenue potential. In response to this, the Bank
Menyikapi hal tersebut, Bank secara proaktif menyesuaikan strategi proactively adjusts its funding strategy, including repricing deposits,
pendanaan, termasuk melakukan repricing deposito, guna menjaga in order to maintain a balance in funding costs and sustain margin
keseimbangan biaya dana serta mempertahankan stabilitas margin stability.
secara berkelanjutan.
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Di sisi likuiditas, dinamika pergerakan dana pihak ketiga turut On the liquidity front, the dynamics of third-party fund movements also
menjadi perhatian, terutama dalam upaya mempercepat penguatan warrant attention, particularly in efforts to accelerate the enhancement
dana murah (CASA). Bank menyadari bahwa optimalisasi CASA of low-cost funds (CASA). The bank recognizes that optimizing CASA
memerlukan dukungan infrastruktur dan penguatan sistem teknologi, requires support in infrastructure and the strengthening of technology
termasuk pengembangan kapabilitas di sisi IT seperti integrasi layanan systems, including the development of IT capabilities such as the
pembayaran (misalnya BI-FAST). Oleh karena itu, berbagai inisiatif integration of payment services (e.g., BI-FAST). Consequently, various
penguatan teknologi dan operasional terus dilakukan untuk mendukung initiatives to reinforce technology and operations continue to be
pertumbuhan likuiditas yang lebih stabil dan berkelanjutan ke depan. undertaken to support more stable and sustainable liquidity growth in
the future.
Dengan perkembangan teknologi digital yang pesat telah menghadirkan The rapid development of digital technology has presented its
tantangan tersendiri dalam aspek keamanan siber dan inovasi layanan, own challenges in terms of cybersecurity and service innovation,
di mana ancaman yang semakin kompleks menuntut penguatan sistem where increasingly complex threats demand more sophisticated
perlindungan yang lebih canggih. Menanggapi hal tersebut, Bank protection systems. In response, Bank Maspion has strengthened
Maspion memperkuat postur keamanan siber melalui pembentukan Cyber its cybersecurity posture by establishing a Cyber Security Operation
Security Operation Center (CSOC) serta Implementasi berbagai kontrol Center (CSOC) and implementing various controls such as Network
seperti Network Access Control (NAC), Endpoint Detection & Response Access Control (NAC), Endpoint Detection & Response (EDR), Data
(EDR), Data Loss Prevention (DLP), Privilege Access Management (PAM), Loss Prevention (DLP), Privilege Access Management (PAM), and email
serta perlindungan email dan web guna menjaga sistem dan data dari and web protection to safeguard its systems and data from potential
potensi ancaman. Bank juga melanjutkan pembangunan ulang platform threats. The bank is also continuing to rebuild its digital platform with
digital dengan standar keamanan yang lebih tinggi serta memperkuat higher security standards and strengthening its BI-FAST infrastructure
infrastruktur BI-FAST melalui segmentasi jaringan, kebijakan akses ketat through network segmentation, strict whitelist-based access policies,
berbasis whitelist, hardening sesuai standar keamanan, pengamanan hardening in accordance with security standards, data communication
komunikasi data, serta penyelesaian audit dan penetration test dengan security, and the completion of audits and penetration tests with
seluruh rekomendasi telah ditindaklanjuti. Upaya ini turut didukung all recommendations followed up. These efforts are supported by
dengan peningkatan kesadaran dan pelatihan karyawan terkait increased employee awareness and training on cybersecurity to ensure
keamanan siber guna memastikan perlindungan optimal terhadap data optimal protection of customer data and transactions.
dan transaksi nasabah.
Penerapan Tata Kelola Perusahaan yang Baik Implementation of Good Corporate Governance
Pencapaian kinerja Bank Maspion sepanjang tahun 2025 tidak terlepas Bank Maspion’s performance achievements throughout 2025 are
dari komitmen Perseroan dalam memperkuat penerapan praktik Good inseparable from the Company’s commitment to consistently and sustainably
Corporate Governance (GCG) secara konsisten dan berkelanjutan. Bank strengthening the implementation of Good Corporate Governance (GCG)
senantiasa memastikan bahwa seluruh proses pengelolaan usaha practices. The Bank continuously ensures that all business management
dilaksanakan selaras dengan ketentuan peraturan perundang-undangan processes are carried out in compliance with prevailing laws and regulations
yang berlaku serta mengacu pada best practice tata kelola yang baik. and in reference to governance best practices.
Komitmen tersebut diwujudkan melalui sinergi Direksi, Dewan This commitment is realized through the synergy of the Board
Komisaris, dan seluruh pegawai dalam menerapkan prinsip transparansi, of Directors, the Board of Commissioners, and all employees in
akuntabilitas, responsibilitas, independensi, dan kewajaran di setiap applying the principles of transparency, accountability, responsibility,
aspek operasional serta pengambilan keputusan, disertai evaluasi dan independence, and fairness across all operational aspects and
penyempurnaan praktik GCG secara berkelanjutan. Dengan tata kelola decision-making processes, accompanied by ongoing evaluation and
yang kuat, Bank meyakini fondasi organisasi akan semakin kokoh enhancement of GCG practices. With strong governance in place, the
dalam mendukung pertumbuhan usaha yang sehat, berkelanjutan, dan Bank believes its organizational foundation will become increasingly
selaras dengan visi serta misi Perseroan. solid in supporting healthy, sustainable business growth aligned with
the Company’s vision and mission.
• Implementasi Sistem Pelaporan Pelanggaran • Implementation of the Whistleblowing System
Bank menerapkan Sistem Pelaporan Pelanggaran The Bank implements a Whistleblowing System based on
(Whistleblowing System) dengan prinsip rahasia, umum, the principles of confidentiality, transparency, accountability,
bertanggung jawab, dan independen. Kerahasiaan identitas and independence. The confidentiality of the whistleblower’s
pelapor maupun kasus yang dilaporkan dijaga secara ketat, identity and reported cases is strictly maintained, along with
disertai dengan pemberian perlindungan bagi pelapor. Selain appropriate protection for whistleblowers. The Bank may also
itu, Bank dapat memberikan penghargaan dan insentif yang provide rewards and incentives, the value of which is adjusted
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nilainya disesuaikan dengan potensi kerugian yang berhasil based on the potential losses successfully prevented. To
dihindari. Untuk memastikan efektivitas implementasinya, ensure effective implementation, this system is regularly
sistem ini disosialisasikan kepada seluruh karyawan dan socialized to all employees and external parties so that it can
pihak eksternal agar dapat dimanfaatkan sebagai sarana be properly and responsibly utilized as a reporting mechanism
pelaporan pelanggaran secara tepat dan bertanggung jawab. for violations.
• Implementasi Sistem Manajemen Risiko • Implementation of the Risk Management System
Pada evaluasi terhadap implementasi manajemen risiko dan Evaluation of the Bank’s risk management and internal control
pengendalian internal Bank dilakukan oleh SKAI dan akan implementation is conducted by the Internal Audit Unit (SKAI),
menyampaikan hasil evaluasi kepada Direktur Utama dan which reports its findings to the President Director and the
Dewan Komisaris. SKAI melakukan pemeriksaan secara Board of Commissioners. SKAI performs independent and
independen dan objektif terhadap aktivitas di setiap unit kerja objective audits of activities across all work units, including
termasuk prosedur dan kegiatan operasional secara berkala. procedures and operational activities, on a regular basis. The
Efektifitas penerapan manajemen risiko yang dilakukan oleh effectiveness of the Bank’s risk management implementation
bank telah dievaluasi secara berkala oleh Komite Pemantau is also periodically reviewed by the Risk Oversight Committee
Risiko berdasarkan laporan berkala yang disampaikan oleh based on regular reports submitted by the Risk Management
Satuan Kerja Manajemen Risiko. Selama tahun 2025, Direksi Unit. Throughout 2025, the Board of Directors assessed that
menilai bahwa Manajemen risiko dan Pengendalian internal the Bank’s risk management and internal control systems
Bank telah berjalan secara baik dan memadai. were implemented properly and adequately.
• Penilaian atas Kinerja Organ Pendukung di bawah Direksi • Assessment of the Performance of Supporting Organs Under
the Board of Directors
Sepanjang tahun 2025, enam organ pendukung di bawah Throughout 2025, six supporting organs under the Board of
Direksi Komite Aset & Liabilitas, Komite Manajemen Risiko, Directors the Asset & Liability Committee, Risk Management
Komite Kredit, Komite Pengarah Teknologi Informasi, Komite Committee, Credit Committee, Information Technology
Produk dan Kebijakan, serta Komite Sumber Daya Manusia Steering Committee, Product and Policy Committee, and
menjalankan perannya sesuai dengan tugas dan kewenangan Human Resources Committee performed their roles in
masing-masing. Melalui forum komite tersebut, berbagai accordance with their respective duties and authorities.
kebijakan strategis, pengelolaan risiko, pengembangan Through these committee forums, various strategic policies,
produk, penguatan teknologi, serta pengelolaan sumber daya risk management initiatives, product development, technology
manusia dibahas dan dievaluasi secara terstruktur guna enhancement, and human resource management matters were
mendukung efektivitas pengambilan keputusan, penguatan discussed and evaluated in a structured manner to support
tata kelola, serta pencapaian kinerja Bank yang berkelanjutan. effective decision-making, strengthen governance, and
Untuk informasi lebih lanjut tentang Komite dibawah Direksi achieve sustainable Bank performance. Further information
tersedia dalam bagian Tata Kelola Perusahaan dari laporan regarding the Committees under the Board of Directors is
ini, pada halaman 215 dan 252-287. available in the Corporate Governance section of this report
on pages 215 and 252-287.
Prospek Usaha dan Strategi Tahun 2026 Business Prospect and Strategy 2026
Dalam mewujudkan visi dan misi, Bank Maspion menetapkan arah In pursuing its vision and mission, Bank Maspion has established
kebijakan yang berfokus pada pertumbuhan berkelanjutan melalui a policy direction focused on sustainable growth through the
perluasan kredit di segmen korporasi, termasuk perusahaan berskala expansion of corporate lending, including large-scale financing to
besar, serta penguatan sinergi dengan KBANK untuk menjangkau sovereign institutions and state-owned enterprises (SOEs), as well
nasabah Thailand dan kawasan AEC+3 yang berinvestasi di Indonesia. as strengthening synergy with KBANK to serve Thai clients and
Strategi ini didukung oleh pengembangan solusi keuangan terintegrasi those from the AEC+3 region investing in Indonesia. This strategy is
seperti trade finance, foreign exchange, dan remittance guna supported by the development of integrated financial solutions such as
meningkatkan fee-based income sebagai sumber pendapatan yang trade finance, foreign exchange, and remittance services to enhance
lebih berkelanjutan, tanpa mengesampingkan pengembangan segmen fee-based income as a more sustainable source of revenue, while
komersial dan ritel. continuing to develop the commercial and retail segments.
Untuk mendukung arah strategis tersebut, Bank telah melakukan To support this strategic direction, the Bank has undergone a
transformasi menyeluruh sejak tahun 2025 dan akan terus dilakukan di comprehensive transformation since 2025, which will continue in
2026 yang mencangkup seluruh level organisasi, mencakup penguatan 2026, covering all levels of the organization, including strengthening
infrastruktur dan keamanan Teknologi Informasi, optimalisasi kinerja information technology infrastructure and security, optimizing financial
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a'J BANKMAsPION
finansial dan non-finansial, peningkatan kualitas layanan, efisiensi and non-financial performance, improving service quality, operational
operasional, serta penguatan kepatuhan, manajemen risiko, dan tata efficiency, and strengthening compliance, risk management, and
kelola guna memastikan pertumbuhan yang lebih adaptif, terintegrasi, governance to ensure more adaptive, integrated growth that is in
dan selaras dengan strategi jangka panjang Perseroan. Transformasi line with the Company’s long-term strategy. The Enterprise Risk
Enterprise Risk Management difokuskan pada peningkatan efisiensi Management transformation is focused on improving credit process
proses kredit dan mitigasi NPL, sementara transformasi bisnis pada efficiency and NPL mitigation, while the business transformation in
segmen Commercial & Branch Banking diarahkan untuk menghadirkan the Commercial & Branch Banking segment is aimed at providing more
layanan yang lebih responsif dan bernilai tambah. responsive and value-added services.
Sejalan dengan peningkatan kepemilikan KBANK Group menjadi In line with the increase in KBANK Group’s ownership to 89.48%,
89,48%, Bank juga melakukan penajaman kembali positioning the Bank also sharpened its brand positioning as part of a strategic
brand sebagai bagian dari proses rebranding strategis yang tidak rebranding process that not only reflects business transformation but
hanya mencerminkan transformasi bisnis, tetapi juga memperkuat also strengthens the alignment of values, vision, and growth direction
keselarasan nilai, visi, dan arah pertumbuhan KBANK sebagai parent of KBANK as the parent company. This rebranding is designed to
company. Rebranding ini dirancang untuk memastikan identitas ensure that the Bank’s identity is increasingly relevant, competitive,
Bank semakin relevan, kompetitif, serta mampu merepresentasikan and capable of representing its commitment to long-term, integrated,
komitmen kolaborasi regional jangka panjang yang terintegrasi dan and sustainable regional collaboration.
berkelanjutan.
Perubahan Komposisi Direksi Tahun 2025 Changes in the Composition of the Board of Directors in
2025
Sepanjang tahun 2025, Perseroan melakukan penyesuaian komposisi Throughout 2025, the Company made adjustments to the composition
jajaran Direksi sebagai bagian dari penguatan tata kelola dan of the Board of Directors as part of strengthening governance and
penyelarasan strategi perusahaan yang telah ditetapkan sesuai aligning the Company’s strategy, in accordance with resolutions of the
dengan Rapat Umum Pemegang Saham sebagai berikut: General Meeting of Shareholders, as follows:
• Rapat Umum Pemegang Saham Luar Biasa (RUPSLB) • The Extraordinary General Meeting of Shareholders (EGMS)
Perseroan pada 4 Maret 2025 untuk menyetujui pengunduran held on March 4, 2025 approved the resignation of Ivan Adrian
diri Ivan Adrian Sumampouw selaku Direktur Kredit dan Sumampouw as Credit and Risk Director and ratified the temporary
Risiko dan mengesahkan penugasaan sementara Kasemsri assignment of Kasemsri Charoensiddhi, President Director, to
Charoensiddhi selaku Direktur Utama merangkap Direktur concurrently serve as Acting Director of Credit, and Iis Herijati,
Kredit Sementara dan Iis Herijati selaku Direktur Operasional Operations Director, to concurrently serve as Acting Director of
merangkap Direktur Risiko. Risk.
• Rapat Umum Pemegang Saham Tahunan (RUPST) Perseroan • The Annual General Meeting of Shareholders (AGMS) held on May
pada 27 Mei 2025 untuk menyetujui pengunduran diri 27, 2025 approved the resignation of Endah Winarni as Marketing
Endah Winarni selaku Direktur Marketing dan mengesahkan Director and ratified the appointment of Junita Wangsadinata as
pengangkatan Junita Wangsadinata selaku Direktur Bisnis Director of Business and Jeffrey Bob Karman as Credit and Risk
dan Jeffrey Bob Karman selaku Direktur Kredit dan Risiko. Director.
• Rapat Umum Pemegang Saham Luar Biasa (RUPSLB) Perseroan • The Extraordinary General Meeting of Shareholders (EGMS) held
pada 9 Desember 2025 untuk menyetujui pengunduran diri on December 9, 2025 approved the resignation of Iis Herijati
Iis Herijati selaku Direktur Operasional dan mengesahkan as Operations Director and ratified the appointment of Irawan
pengangkatan Irawan Rukmanto selaku Direktur Operasional. Rukmanto as Operations Director.
Komposisi Jajaran Direksi Perseroan saat ini diisi oleh para profesional The current composition of the Board of Directors consists of
dengan latar belakang pendidikan, keahlian, dan pengalaman yang professionals with complementary educational backgrounds, expertise,
saling melengkapi. Seluruh anggota Direksi telah memenuhi ketentuan and experience. All members of the Board of Directors have fulfilled
yang berlaku serta dinyatakan lulus Penilaian Kemampuan dan the applicable regulatory requirements and have passed the Fit and
Kepatutan (Fit and Proper Test) sesuai dengan Peraturan Otoritas Jasa Proper Test in accordance with Financial Services Authority Regulation
Keuangan Nomor 27/POJK.03/2016 tentang Penilaian Kemampuan No. 27/POJK.03/2016 concerning Fit and Proper Assessments for
dan Kepatutan bagi Pihak Utama Lembaga Jasa Keuangan. Primary Parties of Financial Services Institutions.
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Adapun komposisi Direksi Perseroan per 31 Desember 2025 adalah As of December 31, 2025, the composition of the Company’s Board of
sebagai berikut: Directors is as follows:
Direktur Utama : Kasemsri Charoensiddhi President Director: Kasemsri Charoensiddhi
Direktur Bisnis : Junita Wangsadinata Business Director: Junita Wangsadinata
Direktur Operasional : Irawan Rukmanto Operations Director: Irawan Rukmanto
Direktur Kredit dan Risiko : Jeffrey Bob Karman Credit and Risk Director: Jeffrey Bob Karman
Direktur Kepatuhan dan Legal : Viktor Ebenheizer Fanggidae Compliance and Legal Director: Viktor Ebenheizer Fanggidae
Apresiasi Appreciation
Menutup tahun buku 2025, atas nama seluruh anggota Direksi, kami In closing the 2025 fiscal year, on behalf of the entire Board of Directors,
menyampaikan apresiasi dan terima kasih yang setinggi-tingginya we extend our highest appreciation and sincere gratitude to the Board
kepada Dewan Komisaris atas dukungan, nasihat, arahan, serta of Commissioners for their continued support, advice, guidance, and
rekomendasi yang senantiasa diberikan sepanjang tahun. Ucapan recommendations throughout the year. We also express our gratitude
terima kasih juga kami sampaikan kepada para pemegang saham dan to our shareholders and all stakeholders for their ongoing trust and
seluruh pemangku kepentingan atas kepercayaan serta dukungan yang support for Bank Maspion.
berkelanjutan kepada Bank Maspion.
Ke depan, kami berkomitmen untuk terus memperkuat sinergi dan kerja Going forward, we remain committed to strengthening synergy and
sama dengan seluruh pihak, termasuk nasabah, regulator, dan mitra collaboration with all parties, including customers, regulators, and
strategis, guna mendorong pertumbuhan kinerja yang berkelanjutan strategic partners, to drive sustainable performance growth and
serta meningkatkan kualitas layanan. Dengan komitmen dan dedikasi enhance service quality. With shared commitment and dedication,
bersama, kami berharap Bank Maspion dapat terus memperkuat we are confident that Bank Maspion will continue to strengthen its
posisinya sebagai lembaga keuangan yang tepercaya bagi seluruh position as a trusted financial institution for all stakeholders.
pihak.
Atas nama Direksi
On Behalf of the Board of Directors
Kasemsri Charoensiddhi
Direktur Utama
President Director
STRONGER Through Change | Integrated Report 37
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STRONGER Through Change | Annual Report
04 Profil
Perusahaan
Company Profile
Page 39
[ii BANKMAsPION r I I
Page 40
a'J BANKMAsPION
Informasi Perusahaan
Company Information
Nama Perusahaan [GRI 2-1] Bidang Usaha [OJK C.4] [GRI 2-6]
Company’s Name Core Business
PT Bank Maspion Indonesia Tbk Perbankan | Banking
Kantor Pusat [OJK C.2] [GRI 2-1] Pendirian Perusahaan
Head Office Establishment Date
Pakuwon Tower, 6 November 1989 | 6 November 1989
Tunjungan Plaza 6 Lt. 32 & 33
Jl. Embong Malang, No. 21-31,
Kel. Kedungdoro, Kec. Tegalsari Telepon
Surabaya 60261 Phone
+62 31 985 88789
Pencatatan Saham
Share Listing
Bursa Efek Indonesia | Indonesia Stock Exchange Laman Situs
Website
Tanggal Pencatatan Saham www.bankmaspion.co.id
Listing Date
11 Juli 2013 | July 11, 2013 Surat Elektronik
E-mail
Kode Saham corsec@bankmaspion.co.id
Stock Code
BMAS
Skala Usaha [OJK C.3]
Business Scale
Jumlah Aset I Total Assets: Rp22.416.232
Jumlah Liabilitas I Total Liabilities: Rp15.914.272
Jumlah Karyawan I Total Employees: 844 orang I people
Dasar Hukum [GRI 2-1]
Legal Framework of Establishment
Akta No.68 tanggal 6 November 1989 juncto Akta Perubahan No.49 tanggal 5 Desember 1989, keduanya dibuat di hadapan Notaris
Soetjipto, S.H., Notaris di Surabaya. Akta tersebut telah memperoleh pengesahan dari Menteri Kehakiman Republik Indonesia berdasarkan
Surat Keputusan C2 2292.HT.01.01.TH.90 tanggal 18 April 1990, didaftarkan dalam buku register di Kepaniteraan Pengadilan Negeri
Surabaya pada tanggal 26 September 1990 berturut-turut di bawah No.1040/1990 dan No.1042/1990, serta diumumkan dalam Berita
Negara Republik Indonesia No.90 tanggal 9 November 1990 Tambahan No.4560
Deed No. 68 dated November 6, 1989, together with Amendment Deed No. 49 dated December 5, 1989, both executed before Notary
Soetjipto, S.H., a Notary in Surabaya. The deed has been approved by the Minister of Justice of the Republic of Indonesia pursuant to
Decree C2 2292.HT.01.01.TH.90 dated April 18, 1990, registered in the registry of the Surabaya District Court on September 26, 1990, under
Nos. 1040/1990 and 1042/1990, respectively, and published in the State Gazette of the Republic of Indonesia No. 90 dated November 9,
1990, Supplement No. 4560
ft
~@ --~0
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40
--- •• • •
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PROFIL PERUSAHAAN
Company Profile
STRONGER Through Change | Integrated Report 41
Page 42
Riwayat Singkat Perusahaan
Company in Brief [GRI 2-1]
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PROFIL PERUSAHAAN
Company Profile
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a'J BANKMAsPION
Kegiatan Usaha
Business Activities [OJK C.4] [GRI 2-6]
Berikut adalah kegiatan usaha Bank Maspion berdasarkan Pasal 3 The following are Bank Maspion's business activities based on Article
Anggaran Dasar dimana pada tahun 2025, kegiatan usaha tersebut 3 of the Articles of Association, which has been fully implemented in
seluruhnya dijalankan: 2025:
Kegiatan Usaha yang Dijalankan
Kegiatan Usaha Berdasarkan Anggaran Dasar pada Tahun Buku
No
Business Activities by Articles of Association Business Activities Carried Out
in Reporting Year
Kegiatan Usaha Utama / Core Business Activities
1 Menghimpun dana dari masyarakat dalam bentuk simpanan berupa giro, deposito berjangka, sertifikat v
deposito, tabungan dan/atau bentuk lainnya yang dipersamakan dengan itu;
Collecting funds from the public in the form of deposits in the form of current accounts, time deposits,
certificates of deposit, savings accounts and/or other forms equivalent thereto;
2 Memberikan kredit; v
Granting credit;
3 Menerbitkan surat pengakuan hutang; v
Issuing a letter of acknowledgment of debt;
4 Membeli, menjual atau menjamin atas risiko sendiri maupun untuk kepentingan atau atas perintah v
nasabahnya:
Buying, selling, or guaranteeing at one’s own risk or for the benefit or on the instructions of one’s customers:
Surat-surat wesel, termasuk wesel yang diakseptasi oleh bank, yang masa berlakunya tidak lebih lama v
daripada kebiasaan dalam perdagangan surat-surat dimaksud;
Money orders, including those accepted by banks, whose validity period does not exceed the customary
period for such documents in trade;
Surat-surat pengakuan hutang dan kertas dagang lainnya yang masa berlakunya tidak lebih lama dari v
kebiasaan dalam perdagangan surat-surat tersebut;
Debt acknowledgment letters and other commercial papers whose validity period does not exceed the
customary period for trading such papers;
Kertas perbendaharaan negara dan surat jaminan Pemerintah; v
State treasury bills and government bonds;
Sertifikat Bank Indonesia (SBI); v
Bank Indonesia Certificate (SBI);
Obligasi; v
Bonds;
Surat dagang berjangka waktu, sesuai dengan peraturan perundangan yang berlaku; v
Forward trade letters, in accordance with applicable laws and regulations;
Surat berharga lain yang berjangka waktu, sesuai dengan peraturan perundangan yang berlaku; v
Other fixed-term securities, in accordance with applicable laws and regulations;
5 Memindahkan uang, baik untuk kepentingan sendiri maupun untuk kepentingan nasabah; v
Transferring money, both for personal purposes and for the purposes of customers;
6 Menempatkan dana pada, meminjam dana dari, atau meminjamkan dana kepada bank lain, baik dengan v
menggunakan surat, sarana telekomunikasi maupun dengan wesel unjuk, cek atau sarana lainnya;
Placing funds with, borrowing funds from, or lending funds to other banks, whether by letter,
telecommunication means, or by promissory note, check, or other means;
7 Menerima pembayaran dari tagihan atas surat berharga dan melakukan perhitungan dengan atau antar v
pihak ketiga;
Receiving payments from bills on securities and performing calculations with or between third parties;
8 Menyediakan tempat untuk menyimpan barang dan surat berharga; v
Providing a place to store valuables and important documents;
9 Melakukan kegiatan penitipan untuk kepentingan pihak lain berdasarkan suatu kontrak; v
Performing custodial activities for the benefit of another party based on a contract;
10 Melakukan penempatan dana dari nasabah kepada nasabah lainnya dalam bentuk surat berharga yang v
tidak tercatat di bursa efek;
Placing funds from customers with other customers in the form of securities that are not listed on the stock
exchange;
...
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PROFIL PERUSAHAAN
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Kegiatan Usaha yang Dijalankan
Kegiatan Usaha Berdasarkan Anggaran Dasar pada Tahun Buku
No
Business Activities by Articles of Association Business Activities Carried Out
in Reporting Year
11 Menyediakan pembiayaan dan/atau melakukan kegiatan lain berdasarkan Prinsip Syariah, sesuai dengan v
ketentuan yang ditetapkan oleh Bank Indonesia atau Otoritas Jasa Keuangan atau instansi yang berwenang
lainnya;
Providing financing and/or conducting other activities based on Sharia Principles, in accordance with the
provisions stipulated by Bank Indonesia or the Financial Services Authority or other competent authorities;
12 Melakukan kegiatan anjak piutang, usaha kartu kredit, dan kegiatan wali amanat; v
Engaging in factoring, credit card businesses, and trustee activities;
13 Melakukan kegiatan dalam valuta asing dengan memenuhi ketentuan yang ditetapkan oleh Bank Indonesia v
atau Otoritas Jasa Keuangan atau instansi yang berwenang lainnya;
Conducting activities in foreign currency in compliance with the provisions stipulated by Bank Indonesia or
the Financial Services Authority or other competent authorities;
14 Melakukan kegiatan penyertaan modal pada bank atau perusahaan lain di bidang keuangan, seperti v
perusahaan sewa guna usaha, perusahaan modal ventura, perusahaan efek, perusahaan asuransi, serta
lembaga kliring penyelesaian dan penyimpanan, dengan memenuhi ketentuan yang ditetapkan oleh Bank
Indonesia atau Otoritas Jasa Keuangan atau instansi yang berwenang lainnya;
Engaging in capital participation activities in banks or other companies in the financial sector, such as
leasing companies, venture capital companies, securities companies, insurance companies, and clearing,
settlement and depository institutions, in accordance with the provisions stipulated by Bank Indonesia or
the Financial Services Authority or other competent authorities;
15 Melakukan kegiatan penyertaan modal sementara untuk mengatasi akibat kegagalan kredit atau v
kegagalan pembiayaan berdasarkan Prinsip Syariah, dengan syarat harus menarik kembali penyertaannya
dengan memenuhi ketentuan yang ditetapkan oleh Bank Indonesia atau Otoritas Jasa Keuangan atau
instansi yang berwenang lainnya ;
Conducting temporary capital participation activities to overcome the effects of credit failure or
financing failure based on Sharia Principles, with the condition that the participation must be withdrawn
by fulfilling the provisions stipulated by Bank Indonesia or the Financial Services Authority or other
authorized agencies.
16 Bertindak sebagai pendiri dana pensiun dan pengurus dana pensiun, sesuai dengan ketentuan dalam v
peraturan perundang-undangan dana pensiun yang berlaku;
Acting as the founder and administrator of the pension fund, in accordance with the provisions of the
applicable pension fund laws and regulations;
17 Melakukan kegiatan lain yang lazim dilakukan oleh bank sepanjang tidak bertentangan dengan v
perundang-undangan yang berlaku, termasuk antara lain tindakan dalam rangka restrukturisasi atau
penyelamatan kredit antara lain membeli agunan, baik semua maupun sebagian, melalui lelang atau
dengan cara lain, dalam hal debitur tidak memenuhi kewajibannya kepada bank dengan ketentuan
agunan yang dibeli wajib dicairkan secepatnya.
Performing other activities commonly carried out by banks as long as they do not conflict with applicable
laws and regulations, including, among others, actions in the context of restructuring or credit rescue,
such as purchasing collateral, either in whole or in part, through auction or by other means, in the event
that the debtor fails to fulfill their obligations to the bank, with the provision that the purchased collateral
must be liquidated as soon as possible.
Kegiatan Usaha Penunjang / Supporting Business Activities
1 Selain kegiatan usaha utama sebagaimana dimaksud diatas, Perseroan dapat melakukan kegiatan usaha v
penunjang sepanjang tidak bertentangan dengan peraturan perundang-undangan khususnya peraturan di
bidang perbankan.
Apart from the main business activities referred above, the Company may conduct supporting business
activities as long as it does not contravene with the prevailing laws and regulations, especially
regulations in the banking sector.
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a'J BANKMAsPION
Struktur Organisasi
Organization Structure
General Meeting
Shareholder (GMS)
Board of Commissioner President Director -,-------------
'
I
I
Risk Oversight Remuneration and Risk Management
Audit Committee
Committee Nomination Committee Committee
Compliance & Legal
Business Director Credit & Risk Director Operational Director
Director
Corporate Credit
Corporate Banking Credit Product Compliance Operational
Review
Trade and Supply Small Commercial &
Commercial Banking Chain Retail Credit Review AML - CFTP Credit Operations
Risk Management Corporate Real
Funding Cash Management Legal
Estate & Services
Digital Channel &
Branch Banking Policy
Deposit
Special Asset
Management
Credit Quality
Assurance
...
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PROFIL PERUSAHAAN
Company Profile
-----------------~----------~----------~-----------r----------~
I I I I I
I I I I I
I I I I I
Credit Human Resources IT Steering Product & Policy Asset & Liabilities
Committee Committee Committee Committee Committee
Chief Technology
Officer
Chief Finance Officer
l Chief People Officer
- Core Banking &
Surrounding Accounting HR Management ~ Internal Audit
- Digital Transformation
& Innovation - Financial Planning,
Controlling & Analyst - HR Services &
Strategy
~
Strategy &
Transformation
- Data Analytic & IT
Management
Procurement
Organization Dev. &
Talent Management ~
Corporate Planning
Performance
Management Unit &
-- IT Infrastructure
Cyber Security
H
Sales Management
Strategy/
Transformation
y Control Tower
Treasury & Financial
~
Institution
- Corporate Secretary
STRONGER Through Change | Integrated Report 47
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Iii BANKMAsPION @(i)(j)@@@@@(j)@@@)
Identitas Perusahaan
Corporate Identity
X
... BANKMAsPION
'" '"
!!!! !!!!
X
Logo Bank merupakan logo korporasi yang mengandung elemen dan The Bank’s Logo is the Company’s logo which incorporated Maspion
warna logo Perusahaan Induk yaitu “Logo Maspion Group” sebagai Group’s logo elements and colors as BANK MASPION’s identity.
identitas BANK MASPION.
Elemen-elemen dalam logo BANK MASPION
Elements in logo of BANK MASPION
I
l±J BANK MAsPION
I
II
I
I
I LOGOGRAM | LOGOGRAM
Adalah logo Maspion Group
Maspion Group’s logo
,~--~ LOGOTYPE | LOGOTYPE
Adalah jenis font Perusahaan yang merepresentasikan BANK MASPION sebagai
Bank yang fokus menyediakan solusi layanan berbasis teknologi.
Adalah jenis font Perusahaan yang merepresentasikan BANK MASPION sebagai Bank yang
fokus menyediakan solusi layanan berbasis teknologi.
WARNA LOGO | LOGO COLOR
Warna merah merupakan turunan warna dari logo Maspion Group,
sedangkan warna abu-abu merupakan warna chrome yang melambangkan
teknologi serta kemajuan.
Red is a derivative color of Maspion Group’s Logo, while grey is a chrome color
representing technology and advancement. #ED1C2E #535150
...
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PROFIL PERUSAHAAN
Company Profile
Visi & Misi
Vision & Mission [OJK C1]
•, 1
Visi | Vision r--. ' t-
Menjadi Bank pilihan yang berkelanjutan dengan konektivitas regional
yang tumbuh bersama Anda.
To become a sustainable bank of choice with regional connectivity that
-t , . it+ . ~
'-lli
grows with you.
Misi | Mission
• Memahami beragam kebutuhan nasabah dan memberikan solusi • Understanding the diverse needs of customers and providing
keuangan sepanjang perjalanan nasabah. financial solutions throughout their journey.
• Menyediakan proses terpadu yang efisien dengan praktik • Delivering integrated and efficient processes with strong
manajemen risiko yang kuat dan kepatuhan terhadap peraturan risk management practices and compliance with applicable
yang berlaku. regulations.
• Meningkatkan kemampuan teknologi untuk memastikan • Enhancing technological capabilities to ensure a secure and
pengalaman perbankan yang aman dan terpercaya, dengan trusted banking experience, leveraging expertise from our regional
memanfaatkan keahlian dari jaringan regional kami. network.
Nilai-Nilai Perusahaan
Company Values [OJK C.1] [GRI 2-23]
Excellent at Customer Never stop
Win as Team Accountability
what we do Centricity learning
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a'J BANKMAsPION
Menang sebagai satu tim / Win as a Team
W Kolaborasi dan Kesatuan / Collaboration and Unity:
Menekankan pentingnya kerja sama tim dalam Bank
Emphasizing the importance of teamwork within the Bank
Kesuksesan Bersama / Shared Success:
Mendorong budaya dimana kontribusi setiap anggota tim dihargai dan diakui untuk mencapai tujuan bersama
Encouraging a culture where every team member’s contribution are valued and recognized, leading to collective
achievement
Unggul atas apa yang dikerjakan / Excellent at what we do
E Peningkatan Berkelanjutan / Continuous Improvement:
Berusaha mencapai keunggulan dengan secara rutin melakukan evaluasi dan peningkatan proses, produk,
dan layanan
Striving for excellence requires constant evaluation and enhancement of processes, products, and services
Berpusat pada nasabah / Customer-Centricity
C Mengutamakan Nasabah / Putting Customers First:
Mengutamakan kebutuhan nasabah dalam setiap produk dan layanan yang dikembangkan dan ditawarkan
Prioritizing the needs of customers in every products and services that are being developed and offered
Membangun Hubungan / Building Relationships:
Membina hubungan jangka panjang dengan nasabah dengan secara konsisten memenuhi atau melampaui
harapan mereka
Fostering long-term relationships with customers by consistently meeting or exceeding their expectations
Akuntabilitas / Accountability
A Tanggung Jawab dan Kepemilikan / Responsibility and Ownership:
Mendorong karyawan untuk bertanggung jawab atas tindakan dan keputusan mereka
Encouraging employees to take responsibility and being held accountable for their actions and decisions
Praktik Etis / Ethical Practices:
Berkomitmen pada perilaku etis dan integritas dalam semua transaksi bisnis, guna memastikan reputasi
Bank tetap kuat
Committing to ethical behavior and integrity in all business dealings, ensuring that the Bank’s reputation
remains strong
Tidak berhenti belajar / Never stop learning
N Pengembangan Berkelanjutan / Continuous Development:
Mempromosikan budaya pembelajaran dan pengembangan profesional di dalam Bank
Promoting a culture of learning and professional development within the Bank
Kemampuan beradaptasi / Adaptability:
Mendorong pola pikir terbuka dengan tetap ingin tahu dan terbuka terhadap ide-ide baru
Encouraging open-minded mindset by staying curious and open to new ideas
...
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PROFIL PERUSAHAAN
Company Profile
Produk dan Layanan
Products and Services [OJK C4] [GRI 2-6]
Di tengah percepatan perubahan digital dan semakin tingginya Amid the accelerating pace of digital change and rising customer
ekspektasi nasabah, Bank menempatkan relevansi dan keberlanjutan expectations, the Bank has positioned relevance and sustainability
sebagai dua landasan utama dalam pengembangan bisnis. Seluruh as the two core pillars of its business development. All initiatives are
inisiatif diarahkan untuk memastikan bahwa setiap produk dan layanan designed to ensure that products and services not only address today’s
tidak hanya menjawab kebutuhan hari ini, tetapi juga tetap adaptif needs, but also remain adaptive to future challenges, while reinforcing
terhadap tantangan masa depan, sekaligus memperkuat peran Bank the Bank’s role as a growth partner for individuals, businesses, and
sebagai mitra pertumbuhan bagi individu, pelaku usaha, dan komunitas. communities.
Sejalan dengan visi “Menjadi Bank pilihan yang berkelanjutan dengan In line with its vision “To become the preferred sustainable bank
konektivitas regional yang tumbuh bersama Anda,” Bank membangun with regional connectivity that grows with you,” the Bank continues
kapabilitasnya melalui penguatan infrastruktur digital dan integrasi to strengthen its capabilities through the enhancement of digital
layanan. Transformasi ini tidak semata berfokus pada teknologi, infrastructure and service integration. This transformation goes beyond
tetapi juga pada peningkatan kualitas pengalaman nasabah, mulai technology adoption, placing equal emphasis on improving the overall
dari kemudahan akses, kecepatan layanan, hingga aspek keamanan customer experience-ranging from ease of access and service speed to
transaksi. transaction security.
Melalui pengembangan aplikasi dan platform digital yang saling Through the development of interconnected digital applications and
terhubung, Bank memperluas jangkauan layanan sekaligus mendukung platforms, the Bank expands its service reach while supporting the
agenda nasional dalam mendorong inklusi keuangan dan penguatan national agenda to promote financial inclusion and strengthen MSMEs.
UMKM. Dengan pendekatan tersebut, Bank tidak hanya memperkuat With this approach, the Bank not only enhances its competitiveness,
daya saing, tetapi juga berkontribusi pada pembentukan ekosistem but also contributes to the development of a more inclusive and
keuangan yang lebih inklusif dan berkelanjutan. sustainable financial ecosystem.
Uraian produk dan layanan Bank dijelaskan sebagai berikut: The description of the Bank’s products and services areas follows:
1. FUNDING 1. FUNDING
Giro Current Account
Rekening koran dalam mata uang Rupiah bagi nasabah perorangan Current Account in Rupiah for individuals or corporate customers for
dan perusahaan sebagai sarana bertransaksi bisnis sehari-hari dengan a daily business transaction with cheque and giro. It is equipped with
menggunakan cek dan bilyet giro. Dilengkapi pula dengan fasilitas multiple transfers to facilitate transfer and overbooking transactions
layanan multiple transfer untuk memudahkan transaksi transfer to multiple account destinations at once. Current Account customers
maupun pemindahbukuan ke beberapa rekening tujuan sekaligus. can enjoy facilities such as Maspion Electronic Banking (MEB),
Nasabah giro dapat menikmati fasilitas berupa Maspion Electronic Maspion Virtual Account (MAVA), and Interact card (only for individual
Banking (MEB), Maspion Virtual Account (MAVA) serta kartu ATM dan customers).
kartu debet - Interact (khusus nasabah giro perorangan).
Giro Hebat Hebat Current Account
Rekening koran dengan keunggulan tingkat suku bunga yang lebih Current Account with an attractive interest rate with an average
menarik dengan perhitungan bunga secara threshold rata-rata threshold interest calculation, so that funds deposited in Hebat Current
sehingga dana yang mengendap di rekening Giro Hebat dapat Account may grow optimally. Equipped with ATM and Interact debit
bertumbuh secara optimal. Dilengkapi pula dengan fasilitas kartu ATM card (for individual customers only), Maspion Electronic Banking (MEB),
dan kartu debet - Interact (khusus nasabah giro perorangan), Maspion and multiple transfer facility to facility transfers and overbooking
Electronic Banking (MEB) serta layanan multiple transfer untuk transactions to multiple destination accounts at once.
memudahkan transaksi transfer maupun pemindahbukuan ke beberapa
rekening tujuan sekaligus.
Giro Plus Plus Current Account
Rekening koran bagi nasabah dengan pengendapan dana tertentu Current account for customers with certain fund deposits with free
dengan fasilitas bebas biaya transfer melalui Internet Banking Bank transfer facilities through Bank Maspion’s Internet Banking. The Giro
Maspion. Rekening Giro Plus juga dilengkapi dengan fasilitas bebas Plus account also comes with free transfer facilities for SKN, BI Fast,
biaya transfer untuk SKN, BI Fast, transfer online ke bank lain, dan online transfers to other banks, and RGTS. The advantage of this
RGTS. Keuntungan dari rekening koran ini yakni nasabah akan current account is that customers will get monthly interest credited
mendapatkan bunga bulanan yang dikreditkan setiap bulannya pada every month to the Giro Plus account.
rekening Giro Plus.
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a'J BANKMAsPION
Giro Dollar Dollar Current Account
Rekening koran dalam mata uang US Dollar bagi nasabah perorangan Current Account in US Dollar for individual and corporate customers
dan perusahaan yang dalam kegiatan usahanya banyak melakukan whose business activities require transactions in US Dollar.
transaksi dalam mata uang US Dollar.
Simpanan Arthadollar Arthadollar Savings
Simpanan dalam mata uang USD yang dirancang untuk memenuhi A USD-denominated savings product designed to meet investment
kebutuhan investasi dan pilihan terbaik untuk keperluan bisnis. Produk needs and serve as an optimal choice for business purposes. This
ini memberikan kemudahan transaksi valuta asing, pengelolaan dana product offers convenient foreign currency transactions, more flexible
yang lebih fleksibel, serta mendukung kebutuhan nasabah yang memiliki fund management, and supports customers with financial activities
aktivitas dan perencanaan keuangan berbasis mata uang asing. and planning in foreign currency.
Tabungan Emas Emas Savings
Simpanan dalam mata uang Rupiah dengan sistem perhitungan bunga Savings product denominated in Rupiah with an interest calculation
yang dihitung berdasarkan saldo rata-rata bulanan. Semakin tinggi system based on the average monthly balance. The higher the balance,
rata-rata saldo tabungan, semakin tinggi pula bunga yang diperoleh. the higher the interest earned. Some facilities included in this savings
Simpanan ini dilengkapi fasilitas berupa kartu ATM dan kartu debet are Interact Card, which serves as an ATM and a debit card, Passbook
- Interact, buku tabungan untuk memantau mutasi rekening, Maspion to track transactions history, Maspion Electronic Banking (MEB), and
Electronic Banking (MEB), serta fasilitas autodebet untuk membayar auto-debit facility to pay phone and electricity bills.
tagihan telepon dan listrik.
Tabungan Si Cerdas Si Cerdas Savings
Simpanan dalam mata uang Rupiah yang dikhususkan untuk nasabah Savings product denominated in Rupiah specified for students. The
pada usia pelajar. Sistem perhitungan bunga dihitung berdasarkan interest calculation system is based on the daily balance of the savings
saldo rata-rata harian dan sesuai tingkatan suku bunga yang diberikan. in accordance with the given interest rate. Facilities included in this
Simpanan ini dilengkapi fasilitas berupa kartu ATM dan kartu debet - saving are Interact Card, which serves as an ATM and a debit card,
Interact, buku tabungan untuk memantau mutasi rekening, Maspion Passbook to track transactions history, Maspion Electronic Banking
Electronic Banking (MEB), serta fasilitas autodebet untuk membayar (MEB), and auto-debit facility to pay tuition fees.
uang sekolah.
Tabungan Karya dan Karya Plus Karya Savings and Karya Plus Savings
Simpanan dalam mata uang Rupiah yang dikhususkan untuk karyawan Savings product denominated in Rupiah specified for employees
suatu perusahaan yang menjalin kerjasama dalam pembayaran gaji of cooperating companies in monthly payroll through Maspion Auto
bulanan melalui layanan Maspion Auto Payroll Services (MAPS). Payroll Service (MAPS). The interest calculation system is based on
Sistem perhitungan bunga dihitung berdasarkan saldo rata-rata harian the daily balance of the savings in accordance with the given interest
dan sesuai tingkat suku bunga yang diberikan. Simpanan ini dilengkapi rate. Facilities included in this saving; Interact Card, which serves as an
fasilitas berupa kartu ATM dan kartu debet - Interact, buku tabungan ATM and a debit card, Passbook to track transactions history, Maspion
untuk memantau mutasi rekening, Maspion Electronic Banking (MEB) Electronic Banking (MEB), and an auto-debit facility to pay phone
serta fasilitas autodebet untuk membayar tagihan telepon dan listrik. and electricity bills. Karya Plus Saving is included with free personal
Adapun untuk Tabungan Karya Plus memiliki manfaat tambahan gratis premium accident insurance.
premi asuransi kecelakaan diri.
Tabungan Auto Saving Plan Auto Saving Plan Savings
Tabungan berjangka yang menggunakan metode pembayaran bulanan Term savings that use a monthly payment method with a predetermined
dengan jangka waktu dan jumlah setoran yang telah ditetapkan di period and deposit amount. This Auto Saving Plan has the advantage
awal. Tabungan Auto Saving Plan ini memiliki keuntungan bebas biaya of free administration fees during the saving period and customers are
administrasi selama periode menabung dan nasabah diperbolehkan allowed to join more than 1 account. Available in terms of 12, 24, and
untuk mengikuti lebih dari 1 rekening. Tersedia dalam jangka waktu 36 months.
12, 24, dan 36 bulan.
Deposito Time Deposits
Simpanan berjangka bagi nasabah perorangan dan perusahaan Time deposits for individuals and corporate customers in Rupiah and
dalam mata uang Rupiah maupun US Dollar dengan suku bunga yang US Dollar with available competitive interest rate for 1, 3, 6, or 12
kompetitif dengan jangka waktu 1, 3, 6 atau 12 bulan. months’ tenure.
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PROFIL PERUSAHAAN
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Maspion Save Maspion Save
Maspion Save merupakan sertifikat atas unjuk/tanpa nama dengan Maspion Save is a certificate of appointment /no name with a specific
nominal tertentu dengan jangka waktu 1 atau 3 bulan dengan nominal with term of 1 or 3 months with advance interest payments,
pembayaran bunga didepan serta pencairan dapat dilakukan di semua disbursements at all branches of the Bank and can be awarded to other
cabang Bank dan dapat dihadiahkan kepada pihak lain. parties.
Tabungan Thai Baht Thai Baht Saving Account
Tabungan Thai Baht adalah pilihan ideal bagi Anda yang memerlukan Thai Baht Saving Account is the ideal choice for those who require
layanan tabungan dalam mata uang Thai Baht. Dirancang khusus untuk savings services in Thai Baht. Specifically designed to facilitate
memudahkan transaksi remittance, tabungan ini dapat digunakan oleh remittance transactions, this savings account can be used by
Warga Negara Indonesia (WNI) maupun Warga Negara Asing (WNA). Indonesian citizens (WNI) and foreigners (WNA). With the convenience
Dengan kemudahan bebas biaya outgoing remittance ke Thailand of free outgoing remittance fees to Thailand and free full amount fees
dan bebas biaya full amount untuk transfer di atas 300.000 THB ke for transfers above 300,000 THB to KASIKORNBANK, this product
KASIKORNBANK, produk ini menawarkan solusi praktis dan hemat offers a practical and cost-effective solution for your financial needs.
untuk kebutuhan finansial Anda.
Tabungan CNY CNY Saving Account
Tabungan CNY adalah produk simpanan dalam mata uang Chinese CNY Saving Account is a Chinese Yuan denominated savings product
Yuan yang dirancang untuk mempermudah transaksi remittance designed to simplify your remittance transactions. With various
Anda. Dengan berbagai keuntungan, termasuk bebas biaya outgoing benefits, including free outgoing remittance fees to China and free full
remittance ke China dan bebas biaya full amount untuk transfer minimal amount fees for transfers of at least 150,000 CNY to KASIKORNBANK
150.000 CNY ke KASIKORNBANK di China Mainland, tabungan ini in Mainland China, this savings account is the best choice to fulfill your
menjadi pilihan terbaik untuk memenuhi kebutuhan finansial Anda financial needs with China. Enjoy the convenience of more efficient
dengan China. Nikmati kemudahan transaksi yang lebih efisien dan and cost-effective transactions with CNY Savings.
hemat bersama Tabungan CNY.
2. INTERNET BANKING BISNIS (IBB) 2. BUSINESS INTERNET BANKING (IBB)
IBB adalah layanan internet banking yang dirancang khusus untuk IBB is an internet banking service specifically designed for corporate
kebutuhan perusahaan atau bisnis, memudahkan nasabah korporasi or business needs, making it easy for corporate customers to conduct
untuk bertransaksi dengan nyaman dan aman dimanapun kapanpun. transactions conveniently and securely anytime, anywhere. It is
Tersedia dalam 2 jenis layanan yaitu: available in two types of services, namely:
- Internet Banking Bisnis Diperuntukkan bagi nasabah perorangan - Business Internet Banking is intended for individual and
dan perusahaan yang menginginkan limit transaksi yang lebih corporate customers who want higher transaction limits and cash
besar serta layanan cash management. Internet Banking Bisnis management services. Business Internet Banking offers a wide
menawarkan berbagai pilihan transaksi seperti transfer dana range of transaction options such as interbank fund transfers
antar bank melalui jaringan PRIMA/JALIN, SKN-BI, RTGSBI, via the PRIMA/JALIN, SKN-BI, and RTGSBI networks, account
pemindahbukuan, informasi saldo, informasi mutasi rekening, transfers, balance inquiries, account transaction information,
pembayaran rutin, penempatan deposito online, payroll, sweepin, recurring payments, online deposits, payroll, sweep-in, sweep-
sweepout, dan sweep balance. Fasilitas ini dilengkapi dengan out, and sweep balance. This facility is equipped with a multi-level
sistem otorisasi berjenjang sehingga keamanan transaksi lebih authorization system to ensure greater transaction security.
terjaga.
- Mobile Banking - Mobile Banking
Fasilitas yang memudahkan nasabah perorangan mengakses A facility that allows individual customers to access a wide
berbagai pilihan transaksi perbankan seperti transfer dana antar selection of banking transactions such as interbank funds
bank melalui switching jaringan PRIMA/JALIN, SKN-BI, RTGS- transfer through the PRIMA/ JALIN, SKN-BI, RTGS-BI network,
BI, pemindahbukuan, informasi saldo, informasi mutasi rekening, overbooking, balance inquiry, transaction history, purchases, and
pembelian, dan pembayaran rutin melalui smartphone secara regular payments through smartphones directly, independently,
langsung, mandiri dan real time. and real-time.
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a'J BANKMAsPION
3. Layanan Cash Pickup 3. Cash Pickup Service
Bank Maspion memiliki layanan penjemputan uang tunai dan/atau Bank Maspion offers a cash and/or document collection service from
dokumen berisi uang (warkat) dari lokasi nasabah (misalnya toko, customer locations (e.g., shops, offices, retail outlets) and delivers
kantor, gerai ritel) lalu diantar secara aman ke bank untuk disetorkan them securely to the bank for deposit into accounts. This service is
ke rekening. layanan ini dilakukan oleh pihak ketiga yang profesional provided by a third party that specializes in cash management and
di bidang manajemen kas & keamanan uang. Saat ini Bank Maspion security. Bank Maspion currently partners with BRINKS to provide this
bermitra dengan BRINKS dalam bekerja sama untuk memberikan service to customers.
layanan kepada nasabah.
Flow proses cash pickup Cash pickup process flow
- Permintaan dan Penjadwalan - Requests and Scheduling
Penjemputan dilakukan berdasarkan jadwal dan/atau permintaan Pickups are carried out based on schedules and/or requests agreed
yang telah disepakati dengan nasabah. upon with customers.
- Proses Penjemputan - Pickup Process
Petugas dari mitra resmi melakukan pengambilan uang tunai Officers from official partners collect cash at the customer’s
di lokasi nasabah dengan prosedur operasional standar dan location using standard operating procedures and security
pengamanan sesuai ketentuan. measures in accordance with regulations.
- Pengamanan dan Transportasi - Security and Transportation
Uang tunai yang dijemput diangkut menggunakan sarana dan Cash collected is transported using adequate means and security
sistem pengamanan yang memadai. systems.
- Pemrosesan dan Penyetoran - Processing and Deposit
Uang tunai diproses sesuai prosedur yang berlaku dan dikreditkan Cash is processed according to applicable procedures and credited
ke rekening nasabah pada Bank Maspion. to the customer’s account at Bank Maspion.
- Pelaporan dan Rekonsiliasi - Reporting and Reconciliation
Nasabah menerima bukti transaksi dan laporan untuk kebutuhan Customers receive transaction receipts and reports for recording
pencatatan serta rekonsiliasi internal. and internal reconciliation purposes.
4. PAYROLL 4. PAYROLL
Maspion Auto Payroll Service (MAPS) (Cash Management Maspion Auto Payroll Service (MAPS) (Cash Management
Product) Product)
Merupakan layanan yang disediakan bagi nasabah perorangan dan MAPS is a banking service to support individual and corporate
perusahaan untuk mengelola penggajian karyawannya setiap bulan customers in managing monthly employees’ payroll through auto-debit
secara rutin yang dilakukan dengan cara autodebet terhadap rekening to the customers’ accounts.
nasabah.
5. MASPION VIRTUAL ACCOUNT (MAVA) 5. MASPION VIRTUAL ACCOUNT (MAVA)
Maspion Virtual Account (MAVA) Maspion Virtual Account (MAVA)
Virtual Account adalah nomor identifikasi yang disediakan Bank Virtual Account is an identification number provided by the Bank to
untuk pelanggan/mitra bisnis nasabah yang dibuka oleh Bank atas the clients/customers’ business partner, which is opened by the
permintaan nasabah dan untuk selanjutnya diberikan oleh nasabah Bank based on customers’ request and subsequently handed over
kepada pelanggan/mitra bisnisnya sebagai nomor rekening tujuan by customers to their clients/ business partners as the collection
penerimaan (collection). Virtual account memberikan kemudahan bagi account number destination. A virtual account provides convenience
nasabah meliputi: for customers, including:
• Informasi transaksi secara real time. • Real-time transaction information.
• Nasabah dapat mengidentifikasi penerimaan dana dengan mudah • Customers can identify the receipt of the funds easily and quickly.
dan cepat.
• Rekonsiliasi lebih mudah karena seluruh penerimaan dana • Reconciliation is easier because the entire receipt of funds sender
teridentifikasi pengirimnya. can be identified.
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Maspion E-Collection Maspion E-Collection
Fitur yang membantu pengguna MAVA dalam proses penagihan A feature that helps MAVA users in the collection process to customer’s
pembayaran (collection) kepada para pelanggan nasabah dengan clients with various advantages such as:
berbagai keuntungan seperti:
• Dapat memantau keberadaan pembayaran secara real time • Accessibility to monitor the payments in real-time starting when
dimulai saat diterima. received.
• Meminimalisir risiko cash in transit karena dana langsung • Minimize cash in transit risk because funds are transferred directly
ditransfer ke rekening nasabah (tidak terdapat aliran tunai). to the customers’ account (no cash flow).
• Nasabah akan menerima rekonsiliasi pembayaran yang diterima • Customers will receive are conciliation of the payment received on
terhadap faktur penjualan. the invoice.
6. LENDING 6. LENDING
Kredit Modal Kerja Working Capital Loan
Pinjaman untuk membiayai kebutuhan modal kerja baik untuk perorangan Loan facility to support customers’ working capital needs, both for
maupun perusahaan. Jangka waktu pinjaman sesuai dengan siklus individual and corporate customers. The loan period is corresponded
usaha nasabah dan dapat diperpanjang pada saat jatuh tempo. to the customer’s business cycle and may be renewed upon expiration.
Kredit Investasi Investment Loan
Pinjaman untuk membiayai pembelian barang modal atau investasi Loan facility to support customers’ capital expenditure or business
usaha seperti pembangunan pabrik, pembelian tempat usaha, mesin, investment such as factory construction, purchase of business
dan lain-lain. Pelunasan pinjaman dilakukan secara angsuran dalam premises, machinery, and others. This loan facility is paid through
jangka waktu tertentu sesuai dengan kemampuan pembayaran nasabah. instalments within a period based on customers’ repayment capacity.
Kredit Konsumsi Consumer Loan
Pinjaman untuk kebutuhan pembelian dan renovasi rumah maupun Loan facility for house purchase and renovation, education fund, and
kebutuhan lainnya yang bersifat konsumtif yang dapat diangsur dalam other consumptive needs that can be paid with instalments suitable
jangka waktu tertentu dengan jumlah angsuran sesuai kemampuan with customer’s ability.
nasabah.
7. PRODUK LAYANAN PERDAGANGAN 7. TRADE SERVICE PRODUCT
IMPOR IMPORT
Letter of Credit (L/C) Letter of Credit (L/C)
Jaminan pembayaran yang diterbitkan Bank atas permintaan nasabah The Bank issues a payment guarantee at customers’ (importers)
(importir) yang ditujukan kepada beneficiary (eksportir). request for the benefit of the beneficiary (exporters).
Surat Kredit Berdokumen Dalam Negeri (SKBDN) Domestic Letter of Credit
Jaminan pembayaran yang diterbitkan Bank atas permintaan nasabah A payment guarantee issued by the Bank based on customer’s (buyer)
(pembeli) yang ditujukan kepada beneficiary (penjual) di wilayah Indonesia. request for the benefit of the beneficiary (seller) in Indonesia.
Penagihan Dokumen Impor Import Documentary Collection
Layanan pengurusan penagihan dokumenter tanpa jaminan A service to handle documentary collection without payment
pembayaran yang disediakan kepada nasabah sebagai pembeli. undertaking which is provided to customer as buyer.
EKSPOR EXPORT
Penerusan Letter of Credit or SKBDN Letter of Credit or SKBDN Advising
Layanan penerusan Letter of Credit atau SKBDN kepada nasabah A service to advice Letter of Credit or SKBDN to customer as exporter
eksportir atau penjual. or seller.
Penagihan Dokumen Ekspor atas Letter of Credit or SKBDN Collection of Export Documentary against Letter of Credit or SKBDN
Layanan pengurusan penagihan dokumen atas Letter of Credit atau A service to handle export documentary collection against Letter of
SKBDN kepada bank penerbit untuk kepentingan nasabah sebagai Credit or SKBDN to Issuing Bank on behalf of customer as Letter of
penerima Letter of Credit atau SKBDN. Credit or SKBDN beneficiary.
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a'J BANKMAsPION
GARANSI GUARANTEE
Bank Garansi Bank Guarantee
Jaminan pembayaran yang diberikan oleh Bank kepada pihak penerima A payment guarantee provided by the Bank to the beneficiary in the
jaminan apabila nasabah yang dijamin tidak dapat memenuhi event that the guaranteed customer is unable to fulfill its contractual
kewajiban sesuai kontrak. obligations.
Standby Letter of Credit Standby Letter of Credit
Jaminan pembayaran kepada penerima Standby Letter of Credit atas Payment undertaking to Standby Letter of Credit to beneficiary against
suatu kegagalan atau wanprestasi nasabah terhadap suatu kontrak. customer’s default to fulfil its obligation under a contract.
8. PRODUK PEMBIAYAAN PERDAGANGAN 8. TRADE FINANCE PRODUCT
Trust Receipt Finance Trust Receipt Finance
Pembiayaan yang diberikan kepada nasabah importir atau pembeli A financing provided to customer as importer or buyer to fulfil
untuk pelaksanaan nasabah atas pembayaran tagihan dokumenter, customer’s obligation to pay documentary collection against Letter of
baik dengan Letter of Credit atau SKBDN, atau tanpa Letter of Credit Credit or SKBDN, or without Letter of Credit or SKBDN.
atau SKBDN.
9. FASILITAS DAN LAYANAN LAIN 9. OTHER FACILITIES AND SERVICES
Multiple Transfer Multiple Transfers
Multiple Transfer merupakan jasa pengiriman uang yang dilaksanakan Multiple Transfers is a transfer service conducted for and by request of
untuk dan atas permintaan nasabah Giro. Layanan ini terdiri dari: Current Account customer. This service consists of:
• Easy Multi Transfer, ditujukan bagi nasabah yang sering melakukan • Easy Multi Transfer, for customers who often perform funds
transaksi transfer antar bank. transfers to other banks.
• Easy Overbooking, ditujukan bagi nasabah yang sering melakukan • Easy Overbooking, dedicated to customers who often perform
pemindahbukuan ke berbagai rekening di Bank Maspion. overbooking transactions across Bank Maspion accounts.
Payment Point Payment Point
Melalui Payment Point nasabah dapat melakukan berbagai macam Customers may perform various payment transactions through payment
transaksi pembayaran seperti tagihan telepon, tagihan listrik dan points such as phone bills, electricity bills, and tax payments. Payment
pembayaran pajak. Pembayaran dapat dilakukan melalui sarana teller, can be made through tellers, auto-debit facilities, or ATMs.
autodebet rekening, maupun ATM.
Safe Deposit Box (SDB) Safe Deposit Box (SDB)
Fasilitas persewaan kotak penyimpanan surat/barang berharga milik Safe boxes renting services in various sizes according to customer
nasabah dalam suatu ruangan khusus dan tersedia dalam berbagai needs to protect customers’ important documents and/or goods.
ukuran sesuai dengan kebutuhan nasabah.
Pick Up-Service Pick Up-Service
Layanan yang diberikan Bank kepada nasabah tertentu yang One of the services provided by the Bank for selected customers who
membutuhkan layanan manajemen kas. need cash management services.
KCP Kas Mobil KCP Cash Vehicle
Kegiatan pelayanan kas yang disiapkan Bank untuk mengakomodir Cash services are provided by the Bank to accommodate customers’
kebutuhan nasabah dalam bertransaksi perbankan. Fasilitas ini needs to perform banking transactions. This facility enables the Bank
memungkinkan Bank menjangkau lokasi-lokasi seperti pusat-pusat to reach trading centres, schools, and other locations. Cash Vehicle
perdagangan, sekolah-sekolah maupun lokasi lainnya. Kas Mobil is equipped with customer service, counter teller, and ATM units to
dilengkapi dengan customer service, konter teller dan ATM, sehingga dapat support account opening, cash deposit transactions, cash withdrawals,
menerima pembukaan rekening, transaksi setoran tunai, penarikan tunai, funds transfers, and bill payments (electricity, tax, and phone).
pengiriman uang dan pembayaran tagihan (listrik, pajak, dan telepon).
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Cash Recycle Machine (CRM) Cash Recycle Machine (CRM)
Fasilitas yang disediakan Bank kepada nasabah dalam melakukan A facility offered to the customer in making transactions not only cash
transaksi tidak hanya penyetoran tunai tetapi juga tarik tunai dan deposit but also cash withdrawal and other non-cash transactions
transaksi non tunai lainnya yang dapat dilakukan selama 24 jam. which can be made 24 hours.
Maspion QR Maspion QR
Maspion QR adalah layanan perbankan milik Bank Maspion yang Maspion QR is a banking service owned by Bank Maspion that is
digunakan untuk penerimaan transaksi pembayaran melalui sistem used to accept payment transactions through the Quick Response (QR)
Quick Response (QR) dengan berbasis QRIS (Quick Response Indonesia system based on QRIS (Quick Response Indonesia Standard). Bank
Standard). Bank Maspion akan bertindak sebagai Penerbit (Issuer) dan Maspion will act as Issuer and Acquirer. With 2 types owned, namely:
Acquirer. Dengan 2 jenis yang dimiliki yakni:
• QR Statis: QR yang hanya menampilkan data merchant saja, • Static QR: QR that only displays merchant data, so the nominal
sehingga nominal pembayaran harus diinput oleh pengguna QR. payment must be inputted by the QR user. Static QR media is in
Media QR statis berbentuk sticker atau tentcard yang dipasang di the form of a sticker or tentcard installed at the merchant counter.
counter merchant.
• QR Dinamis: QR yang menampilkan data merchant serta nominal • Dynamic QR: QR that displays merchant data and transaction
transaksi sehingga pengguna QR dapat langsung melakukan nominal so that QR users can directly make payment transactions
transaksi pembayaran melalui aplikasi mobile. through mobile applications.
Wilayah Operasional
Operational Areas [OJK C3] [GRI 2-1]
Medan
Palembang
Jakarta Surabaya
Denpasar
Makassar
Bandung
Purwokerto
Solo Jember
Semarang Malang
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Iii BANKMAsPION @(i)(j)@@@@@(j)@@@)
Jaringan Kantor (Per 31 Desember 2025)
Office Network (As of December 31, 2025)
Kantor Cabang Kantor Fungsional Unit CRM
Branch Offices Functional Offices Units of CRM
14 6 2
1 23 49
Kantor Pusat
Head Office
Cabang Pembantu
Sub-Branch Offices
ii Unit ATM
Units of ATM
Wilayah Surabaya | Surabaya Area
1 Kantor Pusat Tunjungan Plaza 6 Lt. 32 & 33. Jl Embong Malang No 21 - 31, Kel
Kedungdoro, Kec Tegalsari Surabaya
2 Kantor Cabang Cabang Basuki Rahmat Jl. Basuki Rajhmat No 50- 54 Surabaya
3 Kantor Cabang Pembantu Capem Kembang Jepun Jl. Kembang Jepun No. 38-40 Surabaya
4 Kantor Cabang Pembantu Capem Manukan Jl. Manukan Tama AIII/1, Surabaya
5 Kantor Cabang Pembantu Capem Kapas Krampung Jl. Kapas Krampung 97 C Surabaya 60133
6 Kantor Cabang Cabang Manyar Kertoarjo Jl. Manyar Kertoarjo No. 67 Surabaya 60285
7 Kantor Cabang Pembantu Capem Pepelegi Jl. Raya Pepelegi Kav 5 Waru Sidoarjo
8 Kantor Cabang Pembantu Capem Pasar Atum Pasar Atum Mall Lantai IV Stand No FS-1-5, Jl. Bunguran No. 45 Surabaya
9 Kantor Cabang Pembantu Capem Sidoarjo Komp. Ruko Plaza Sidoarjo Jl. Ahmad Yani No. 41-C, Sidoarjo
10 Kantor Cabang Pembantu Capem Puncak Bukit Golf Ruko Puncak Bukit Golf Unit Rbr, Jl. Bukit Darmo Boulevard No 1 Surabaya
11 Kantor Cabang Pembantu Capem Manyar Surabaya Jl. Raya Manyar No 57-57A, Menur Pumpungan, Kec Sukolilo, Surabaya
12 Kantor Cabang Pembantu Capem Merr Ruko Icon 21 Jl. Dr Ir H Soekarno No R 39/207 N
13 Kantor Cabang Pembantu Capem Gresik Jl. Dr. Soetomo No. 82-84 Gresik
14 Kantor Cabang Pembantu KCP Citraland Ruko North Junction RB/02, Jl. Taman Puspa Raya, Surabaya
15 Kantor Cabang Pembantu KCP Mobil 3 Basuki Rahmat Jl. Basuki Rahmat No. 50-54 Surabaya
16 Kantor Cabang Pembantu KCP Mobil 4 Basuki Rahmat Jl. Basuki Rahmat No. 50-54 Surabaya
17 Kantor Fungsional KF Pakuwon Tower Tunjungan Plaza 6 Lt. 32 & 33. Jl Embong Malang No 21 - 31, Kel
Kedungdoro, Kec Tegalsari Surabaya
18 Kantor Fungsional KF RS Vincentius A Paulo (RKZ) Rumah Sakit Vincentius (RKZ) Jl. Diponegoro Surabaya
19 Kantor Fungsional KF Santa Agnes Jl. Mendut No.07 Surabaya
Wilayah Malang | Malang Area
20 Kantor Cabang Utama Cabang Utama Zainul Arifin Jl. K.H. Zainul Arifin No. 91-93 Malang
21 Kantor Fungsional KCP RS Wava Husada Jl. Panglima Sudirman No. 99 A Kepanjen – Malang
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Wilayah Jakarta | Jakarta Area
22 Kantor Cabang Utama Cabang Utama Mangga Dua Jl. Mangga Dua Raya Blok E-4 No. 1 Jakarta
23 Kantor Cabang Utama Cabang Utama Serpong Jl. Raya Serpong 5853 (ruko WTC)-Tangerang
24 Kantor Cabang Pembantu Capem Kelapa Gading Jl. Kelapa Gading Boulevard Blok FV-1 No. 10-11 Jakarta Utara 14240
25 Kantor Cabang Pembantu Capem Gunung Sahari Maspion Plaza, Jl. Gunung Sahari No. 18 Jakarta Utara
26 Kantor Cabang Pembantu Capem Puri Niaga Jl. Puri Kencana Komplek Puri Niaga III Blok M8 No. 2C, Jakarta Barat
27 Kantor Cabang Pembantu Capem TangCity Ruko Tangerang City, Bussiness Park Blok B No. 10 Jl Jend Sudirman No 1
28 Kantor Cabang Pembantu Capem Tanah Abang Jl. K.H. Fachrudin Tanah Abang Blok C No.1, Jakarta Pusat
29 Kantor Cabang Pembantu Capem Bekasi Jl. A. Yani B lok A4-1, Kayuringin Jaya, Bekasi
30 Kantor Cabang Pembantu Capem Muara Karang Jl. Pluit Karang Blok Z4 Selatan Kav. 34 Jakarta Utara
31 Kantor Cabang Pembantu KCP Mobil 2 Mangga Dua Jl. Mangga Dua Raya Blok E4 No.1, Jakarta Utara
32 Kantor Fungsional KF Pemasaran Pacific Century Pacific Century Place Building, 39th Floor SCBD Lot 10, Jl Jendral Sudirman
Place Kav 52-53 Jakarta
33 Kantor Fungsional KF Operasional Pacific Century Pacific Century Place Building, 39th Floor SCBD Lot 10, Jl Jendral Sudirman
Place Kav 52-53 Jakarta
Wilayah Bandung | Bandung Area
34 Kantor Cabang Utama Cabang Utama Sunda Jl. Sunda No. 54-54A, Kebon Pisang, Sumur Batu Bandung
Wilayah Semarang | Semarang Area
35 Kantor Cabang Utama Cabang Utama Agus Salim Jl. H. Agus Salim Blok D No. 11-12 Semarang
Wilayah Purwokerto | Purwokerto Area
36 Kantor Cabang Utama Cabang Pieree Tendean Jl. Pierre Tendean Ruko Eks Kodim No. 57 Purwokerto
Wilayah Solo | Solo Area
37 Kantor Cabang Utama Cabang Slamet Riyadi Jl. Brigjend Slamet Riyadi No. 129 Solo
Wilayah Medan | Medan Area
38 Kantor Cabang Utama Cabang Medan Jl. Sutomo No. 48 - 50 Medan
Wilayah Bali | Bali Area
39 Kantor Cabang Utama Cabang Gatot Subroto Denpasar Jl Gatot Subroto 288 X, Denpasar
40 Kantor Cabang Pembantu KCP Mobil Gatot Subroto Jl. Gatot Subroto Tengah 288 X, Denpasar
Wilayah Makassar | Makassar Area
41 Kantor Cabang Utama Cabang Ahmad Yani Jl. Ahmad Yani No. 11-12 Makassar
Wilayah Palembang | Palembang Area
42 Kantor Cabang Utama Cabang Palembang Jl. Veteran No. 264 F-G Palembang
43 Kantor Cabang Pembantu KCP Mobil Veteran Jl. Veteran No. 264 F-G Palembang
Wilayah Jember | Jember Area
44 Kantor Cabang Utama Cabang Jember Jl. Diponegoro 14 Jember
STRONGER Through Change | Integrated Report 59
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a'J BANKMAsPION
Lokasi ATM | ATM Location
1 ATM Pepelegi 3 Jl. Raya Pepelegi Kav. 5, Waru, Sidoarjo Sidoarjo
2 ATM Raya Manyar Jl. Raya Manyar No 57-57A, Menur Pumpungan, Kec Sukolilo, Surabaya Surabaya
3 ATM Maspion Square, Sby Jl. A. Yani No. 73 Surabaya
4 ATM Citraland,Sby Ruko North Junction RB/02, Jl. Taman Puspa Raya, Surabaya Surabaya
5 ATM Pepelegi,Sby Jl. Raya Pepelegi Kav. 5, Waru, Sidoarjo
6 ATM Kembang Jepun,Sby Jl. Kembang Jepun 38-40, Surabaya
7 ATM Dr.Sutomo,Gresik Jl. Dr. Soetomo 82-84, Gresik
8 ATM Ahmad Yani, Sidoarjo Jl. A. Yani No. 41c, Sidoarjo
9 ATM KH. Zainul Arifin, Mlg KH. Zainul Arifin No. 91-93, Malang
10 ATM Manyar Kertoarjo, Sby Jl. Manyar Kertoarjo No. 67 Surabaya 60285 Surabaya
11 ATM STIKES RKZ Jl. Jambi No 12 - 18 Darmo, Wonokromo, Surabaya 60241, Jawatimur - Surabaya
Indonesia
12 ATM RKZ, Sby Rsk St.vincentius A. Paulo Jl. Diponegoro 51 Surabaya
13 ATM Manukan Jl. Manukan Tama AIII/1, Surabaya Surabaya
14 ATM Basuki Rahmat, Surabaya Jl. Basuki Rahmat 50-54, Surabaya
15 ATM Alfamart Raya Wonocolo Jl. Raya Wonocolo No. 80, Kec. Taman, Kel. Wonocolo, Kab. Sidoarjo Surabaya
16 ATM Kapas Krampung Jl. Kapas Krampung 97 C Surabaya 60133 Surabaya
17 ATM Pepelegi 2 Jl. Raya Pepelegi Kav. 5, Waru, Surabaya
18 ATM Basuki Rahmat II Surabaya Jl. Basuki Rahmat 50-54, Surabaya
19 ATM MASPION II Jalan R Muhammad Mangundiprojo Desa Banjar Kemantren, Buduran, Surabaya
Kabupaten Sidoarjo 61252 - Indonesia
20 ATM III Jl. Raya Sruni No. 48-50 Desa Sruni, Gedangan, Kabupaten Sidoarjo 61254 Surabaya
21 ATM IV Kawasan Maspion IV Jalan Romokalisari, Benowo,Surabaya 60191 - Surabaya
Indonesia
22 ATM V Jl. Raya Manyar Sukomulyo Km. 25 Manyar Sidomukti, Manyar, Gresik Surabaya
61151– Indonesia
23 ATM I Jl. Raya Sawotratap ds. Sawotratap, Gedangan, Kabupaten Sidoarjo 61254 Surabaya
- Indonesia
24 ATM RKZ Rsk St.vincentius A. Paulo Diponegoro 51 Surabaya
25 ATM CAPEM Sidoarjo Jl. Ahmad Yani No. 41-C Sidoarjo Surabaya
26 ATM Universitas Hayam Wuruk JL Wonorejo Utara No 16 Surabaya Surabaya
PERBANAS
27 ATM RS Prasetya Husada Malang Jl Raya Ngijo No 25 Karaplongso Malang
28 ATM KC Jember Jl Diponegoro 14 Jember Denpasar
29 ATM Indomaret Maspion Unit II Jl. Frontage Banjar Kemantren, Kec. Buduran, Kab Sidoarjo Sidoarjo
30 ATM Kelapa Gading, Jkt Jl. Kelapa Gading Boulevard Blok FV-1 Jakarta Utara
31 ATM A Yani, Bekasi Jl. A. Yani B lok A4-1, Kayuringin Jaya, Bekasi Jakarta
32 ATM TangCity Ruko Tangerang City, Bussiness Park Blok B No 10 Jl Jend Sudirman No 1 Tangerang
33 ATM Mangga Dua, Jkt Jl Mangga Dua Raya Blok E-4 No. 1, Jakarta Utara
34 ATM Gunung Sahari , Jkt Maspion Plaza Jl. Gunung Sahari No. 18, Jakarta Utara
35 ATM Muara Karang, Jkt Jl. Pluit Karang blok Z4 Selatan Kav. 34 Jakarta Utara
36 ATM Serpong-Tangerang Jl. Raya Serpong 5853 (ruko WTC)-Tangerang Tangerang
37 ATM Alfamidi Roda Pembangunan Jl. Roda Pembangunan, Nanggewer, Cibinong, Bogor - Jawa Barat Bogor
38 ATM Puri Niaga, Jkt Jl. Puri Kencana Komplek Puri Niaga III Blok M8 No. 2C, Jakarta Barat Jakarta Barat
39 ATM PT Maspion Kencana JLl. KW Industri No MM2100, Gandamekar, Cikarang Barat,Bekasi, Jawa Bekasi
Barat
40 ATM Tanah Abang Jl. K.H. Fachrudin Tanah Abang Blok C No.1, Jakarta Pusat Jakarta Pusat
...
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41 ATM Slamet Riyadi, Solo Jl. Brigjend. Slamet Riyadi No. 129 Solo
42 ATM Agus Salim, Smg Komp. Pertokoan & Perkantoran JURNATAN Jl. H. Agus Salim blok D Semarang
No. 11-12
43 ATM Piere Tendean,Purwokerto Jl. Pierre Tendean Ruko Eks Kodim No. 57, Purwokerto
44 ATM Sutomo, Medan Jl. Sutomo No. 48-50, Medan
45 ATM Veteran, Palembang Jl. Veteran No. 264 F-G Palembang Palembang
46 ATM Sunda, Bandung Jl. Sunda No. 54-54A, Bandung Bandung
47 ATM Ahmad Yani, Makassar Jl. Ahmad Yani No. 11-12, Makasar
48 ATM Gatot Subroto, Denpasar Jl. Gatot Subroto Tengah 288 X, Denpasar
49 ATM RS Kasih Ibu Denpasar Jl Raya Teuku Umar 120 Denpasar Denpasar
Lokasi CRM | CRM Location
1 CRM Kantor Cabang Pasar Atum Mall Lantai IV Stand No. FS-1-5, Jl Bunguran No. 45 Surabaya Surabaya
Pembantu Pasar Atum
2 CRM Kantor Pusat Jl Basuki Rahmat 50-54 Surabaya Surabaya
Operasional
Keanggotaan Dalam Asosiasi
Membership in Business Associations [OJK C.5] [GRI 2-28]
Hingga 31 Desember 2025 Bank Maspion telah terdaftar dalam As of December 31, 2025, Bank Maspion is registered as a member or
keanggotaan atau organisasi sebagaimana terlampir pada tabel in the organization as shown in the following table:
berikut:
-No
1
2
PERBANAS
Nama Asosiasi Organisasi
Perhimpunan Bank Nasional
FKLJKD
Forum Komunikasi Lembaga Jasa Keuangan Daerah
PERBANAS
Name of Association Organization
Indonesian National Banks Association
FKLJKD
Communication Forum for Regional Financial Services Institutions
3 BMPD Jawa Timur BMPD East Java
Badan Musyawarah Perbankan Daerah East Java Regional Banking Consultative Agency
4 FKDKP FKDKP
Forum Komunikasi Direktur Kepatuhan Perbankan Compliance Director Communication Forum
5 ASPI ASPI
Asosiasi Sistem Pembayaran Indonesia Indonesian Payment System Association
6 LAPS SJK LAPS SJK
Lembaga Alternatif Penyelesaian Sengketa Sektor Jasa Keuangan The Alternative Dispute Resolution Institution for the Financial
Services Sector
7 AEI AEI
Asosiasi Emiten Indonesia Indonesian Public Listed Companies Association
STRONGER Through Change | Integrated Report 61
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a'J BANKMAsPION
Perubahan Komposisi Dewan Komisaris dan Direksi
Changes in the Board of Commissioners and the Board of Directors Composition
Disepanjang tahun 2025, terdapat perubahan komposisi Dewan Throughout 2025, there has been some changes in the composition
Komisaris dan Direksi Perseroan. Dengan demikian, komposisi Dewan of the Company’s Board of Commissioners and Board of Directors.
Komisaris dan Direksi hingga 31 Desember 2025 adalah sebagai Therefore, the composition of the Board of Commissioners and Board
berikut: of Directors until December 31, 2025, is as follows:
Per 1 Januari 2025 Per 31 Desember 2025
As of January 1, 2025 As of December 31, 2025
Dewan Komisaris
Board of Commissioners
Chat Luangarpa Presiden Komisaris Chat Luangarpa Presiden Komisaris
President Commissioner President Commissioner
Diana Alim Komisaris Diana Alim Komisaris
Commissioner Commissioner
Alan Jenviphakul Komisaris Independen Alan Jenviphakul Komisaris Independen
Independent Commissioner Independent Commissioner
Pardi Kendy Komisaris Independen Pardi Kendy Komisaris Independen
Independent Commissioner Independent Commissioner
M. Pujiono Santoso Komisaris Independen Rony Teja Sukmana Komisaris Independen
Independent Commissioner Independent Commissioner
Direksi
Board of Directors
Kasemsri Charoensiddhi Direktur Utama Kasemsri Charoensiddhi Direktur Utama
Presiden Director Presiden Director
Endah Winarni Direktur Marketing Junita Wangsadinata Direktur Bisnis
Business Director Business Director
Iis Herijati Direktur Operasional Irawan Rukmanto Direktur Operasional
Operations Director Operations Director
Viktor Ebenheizer Fanggidae Direktur Kepatuhan dan Legal Viktor Ebenheizer Fanggidae Direktur Kepatuhan dan Legal
Compliance and Legal Director Compliance and Legal Director
Ivan Adrian Sumampouw Direktur Kredit dan Risiko Jeffrey Bob Karman Direktur Kredit dan Risiko
Credit and Risk Director Credit and Risk Director
Dewan Komisaris | Board of Commissioner
Nama | Name Jabatan | Position Dasar Pengangkatan | Appointment Decree
Chat Luangarpa Komisaris Utama • Rapat Umum Pemegang Saham Luar Biasa pada tanggal 15 September 2022
President Commissioner • Rapat Umum Pemegang Saham Tahunan pada tanggal 27 Mei 2025 (diangkat kembali)
• Extraordinary General Meeting of Shareholders on September 15, 2022
• Annual General Meeting of Shareholders on May 27, 2025 (reappointed)
Diana Alim Komisaris • Rapat Umum Pemegang Saham Tahunan pada tanggal 20 Juni 2017
Commissioner • Rapat Umum Pemegang Saham Tahunan pada tanggal 25 Agustus 2020 (diangkat kembali)
• Rapat Umum Pemegang Saham Luar Biasa pada tanggal 15 September 2022
• Rapat Umum Pemegang Saham Tahunan pada tanggal 27 Mei 2025 (diangkat kembali)
• Annual General Meeting of Shareholders on June 20, 2017
• Annual General Meeting of Shareholders on August 25, 2020 (reappointed)
• Extraordinary General Meeting of Shareholders on September 15, 2022
• Annual General Meeting of Shareholders on May 27, 2025 (reappointed)
Alan Jenviphakul Komisaris Independen • Rapat Umum Pemegang Saham Luar Biasa pada tanggal 15 September 2022
Independent Commissioner • Rapat Umum Pemegang Saham Tahunan pada tanggal 27 Mei 2025 (diangkat kembali)
• Extraordinary General Meeting of Shareholders on September 15, 2022
• Annual General Meeting of Shareholders on May 27, 2025 (reappointed)
...
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Dewan Komisaris | Board of Commissioner
Nama | Name Jabatan | Position Dasar Pengangkatan | Appointment Decree
Pardi Kendy Komisaris Independen • Rapat Umum Pemegang Saham Luar Biasa pada tanggal 15 September 2022
Independent Commissioner • Rapat Umum Pemegang Saham Tahunan pada tanggal 27 Mei 2025 (diangkat kembali)
• Extraordinary General Meeting of Shareholders on September 15, 2022
• Annual General Meeting of Shareholders on May 27, 2025 (reappointed)
Rony Teja Sukmana Komisaris Independen Rapat Umum Pemegang Saham Tahunan pada tanggal 27 Mei 2025
Independent Commissioner Annual General Meeting of Shareholders on May 27, 2025
Direksi | Board of Director
Nama | Name Jabatan | Position Dasar Pengangkatan | Appointment Decree
Kasemsri Charoensiddhi Direktur Utama • Rapat Umum Pemegang Saham Luar Biasa pada tanggal 15 September 2022
Presiden Director • Rapat Umum Pemegang Saham Tahunan pada tanggal 27 Mei 2025 (diangkat
kembali)
• Extraordinary General Meeting of Shareholders on September 15, 2022
• Annual General Meeting of Shareholders on May 27, 2025 (reappointed)
Junita Wangsadinata Direktur Bisnis • Rapat Umum Pemegang Saham Tahunan pada tanggal 27 Mei 2025
Business Director • Annual General Meeting of Shareholders on May 27, 2025
Irawan Rukmanto Direktur Operasional • Rapat Umum Pemegang Saham Luar Biasa pada tanggal 9 Desember 2025
Operations Director • Extraordinary General Meeting of Shareholders on December 9, 2025
Viktor Ebenheizer Fanggidae Direktur Kepatuhan dan Legal • Rapat Umum Pemegang Saham Luar Biasa pada tanggal 5 Desember 2022
Compliance and Legal Director • Rapat Umum Pemegang Saham Tahunan pada tanggal 27 Mei 2025 (diangkat
kembali)
• Extraordinary General Meeting of Shareholders on December 5, 2022
• Annual General Meeting of Shareholders on May 27, 2025 (reappointed)
Jeffrey Bob Karman Direktur Kredit dan Risiko Rapat Umum Pemegang Saham Tahunan pada tanggal 27 Mei 2025
Credit and Risk Director Annual General Meeting of Shareholders on May 27, 2025
STRONGER Through Change | Integrated Report 63
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a'J BANKMAsPION
Profil Dewan Komisaris
The Board of Commissioners’ Profile
•
Alan Jenviphakul Rony Teja Chat Luangarpa Diana Alim Pardi Kendy
Komisaris Independen Sukmana Komisaris Utama Komisaris Komisaris
Independent Commissioner Komisaris Independen President Commissioner Commissioner Commissioner
Independent Commissioner
...
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Kewarganegaraan Thailand
Nationality
Usia 48 tahun I years old
Age
Riwayat Pendidikan • Bachelor of Engineering Chulalongkorn University, Thailand (1998)
Educational Background Bachelor of Engineering Chulalongkorn University, Thailand (1998)
• Master of Business Administration University of Queensland Brisbane,
Australia (2004).
Master of Business Administration University of Queensland Brisbane,
Australia (2004).
Beliau memiliki pengalaman yang luas di bidang manajemen perbankan selama bertahun-tahun. Beliau
mendorong ekspansi regional KBank, yang melibatkan pembukaan bisnis baru di negara-negara AEC+3.
Chat Luangarpa He has extensive experience in banking management over the years. He has driven KBank’s regional
Komisaris Utama
President Commissioner expansion strategy, which involves opening new business frontiers in AEC+3 countries.
Riwayat Pekerjaan | Working History
• True Corporation PCL., (2006 – 2007) • True Corporation PCL., (2006 – 2007)
• Seamico Securities PCL., (2007 – 2008) • Seamico Securities PCL., (2007 – 2008)
• Assistant Vice President - Kasikorn Bank Public Company Limited (2008-2009) • Assistant Vice President - Kasikorn Bank Public Company Limited (2008-2009)
• Vice President - Kasikorn Bank Public Company Limited (2009-2011) • Vice President - Kasikorn Bank Public Company Limited (2009-2011)
• First Vice President - Kasikorn Bank Public Company Limited (2011-2013) • First Vice President - Kasikorn Bank Public Company Limited (2011-2013)
• Senior Vice President - Kasikorn Bank Public Company Limited (2013-2017) • Senior Vice President - Kasikorn Bank Public Company Limited (2013-2017)
• First Senior Vice President - Kasikorn Bank Public Company Limited (2017-2020) • First Senior Vice President - Kasikorn Bank Public Company Limited (2017-2020)
• Executive Vice President - Kasikorn Bank Public Company Limited (2020 – sekarang) • Executive Vice President - Kasikorn Bank Public Company Limited (2020 - present)
• Direktur Kasikorn Vision CO. LTD (2008 – sekarang) • Director Kasikorn Vision CO. LTD (2008 - present)
• Direktur Kasikorn Vision Financial PTE. LTD (2021 – sekarang) • Director Kasikorn Vision Financial PTE. LTD (2021 – present)
• Komisaris Utama PT Bank Maspion Indonesia Tbk (2022 – sekarang) • President Commissioner PT Bank Maspion Indonesia Tbk (2022 – present)
Rangkap Jabatan | Concurrent Position
Di dalam Bank Within the Bank
• Anggota Komite Pemantau Risiko dan Anggota Komite Remunerasi & Nominasi • Member of Risk Oversight Committee and Member of Remuneration & Nomination
Committee
Di luar Bank Outside the Bank
• Direktur Kasikorn Vision CO., LTD., (sejak 2008) • Director Kasikorn Vision CO., LTD., (since 2008)
• Executive Vice President Kasikorn Bank Public Company Limited (sejak 2020) • Executive Vice President Kasikorn Bank Public Company Limited (since 2020)
• Direktur Kasikorn Vision Financial Company PTE., LTD., (sejak 2021) • Director Kasikorn Vision Financial Company PTE., LTD., (since 2021)
Dasar Pengangkatan | Legal Basis for Appointment
• Rapat Umum Pemegang Saham Luar Biasa pada tanggal 15 September 2022 • Extraordinary General Meeting of Shareholders on September 15, 2022
• Rapat Umum Pemegang Saham Tahunan pada tanggal 27 Mei 2025 (diangkat • Annual General Meeting of Shareholders on May 27, 2025 (reappointed)
kembali)
Hubungan Afiliasi | Affiliation
Memiliki hubungan afiliasi dengan pemegang saham pengendali, namun tidak memiliki Has an affiliation with the controlling shareholder but has no affiliation with fellow
hubungan afiliasi dengan sesama anggota Komisaris maupun Direksi. members of the Commissioners and Directors.
STRONGER Through Change | Integrated Report 65
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a'J BANKMAsPION
Kewarganegaraan Indonesia
Nationality
Usia 37 tahun I years old
Age
Riwayat Pendidikan • Bachelor of Architecture Iowa State University Lowa, Amerika Serikat
Educational Background (2012).
Bachelor of Architecture Iowa State University Lowa, United State of
America (2012).
• Associate Degree Shanghai International Studies University (2013)
Associate Degree Shanghai International Studies University (2013)
Beliau memiliki pengalaman cukup panjang pada perusahaan Maspion Group, dalam menjalankan bisnis
Perseroan dengan nilai-nilai perusahaan.
Diana Alim
Komisaris She has quite a long experience at the Maspion Group company, in running the Company’s business with
Commissioner company values.
Riwayat Pekerjaan | Working History
• Direktur Utama PT Marindo Boga (2014-sekarang) • President Director PT Marindo Boga (2014-present)
• Asisten Presiden Direktur PT Maspion (2013-2015) • Assistant President Director PT Maspion (2013-2015)
• General Manager Bank Maspion (2015-2017) • General Manager Bank Maspion (2015-2017)
• Komisaris PT Bank Maspion Indonesia Tbk (2017-sekarang) • Commissioner PT Bank Maspion Indonesia Tbk (2017-present)
Rangkap Jabatan | Concurrent Position
Di dalam Bank Within the Bank
• Anggota Komite Pemantau Risiko dan Anggota Komite Remunerasi & Nominasi • Member of Risk Oversight Committee and Member of Remuneration & Nomination
Committee
Di luar Bank Outside the Bank
• Direktur Utama PT Marindo Boga (sejak 2014) • President Director PT Marindo Boga (since 2014)
Dasar Pengangkatan | Legal Basis for Appointment
• Rapat Umum Pemegang Saham Tahunan pada tanggal 20 Juni 2017 • Annual General Meeting of Shareholders on June 20, 2017
• Rapat Umum Pemegang Saham Tahunan pada tanggal 25 Agustus 2020 (diangkat • Annual General Meeting of Shareholders on August 25, 2020 (reappointed)
kembali)
• Rapat Umum Pemegang Saham Luar Biasa pada tanggal 15 September 2022 • Extraordinary General Meeting of Shareholders on September 15, 2022
• Rapat Umum Pemegang Saham Tahunan pada tanggal 27 Mei 2025 (diangkat • Annual General Meeting of Shareholders on May 27, 2025 (reappointed)
kembali)
Hubungan Afiliasi | Affiliation
Memiliki hubungan afiliasi dengan pemegang saham, namun tidak memiliki hubungan Has an affiliation with shareholders, but has no affiliation with fellow members of the
afiliasi dengan sesama anggota Komisaris maupun Direksi. Board of Commissioners or Board of Directors.
...
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@
PROFIL PERUSAHAAN
Company Profile
Kewarganegaraan Thailand
Nationality
Usia 54 tahun I years old
Age
Riwayat Pendidikan • Bachelor of Business Administration, Assumption University (BBA),
Educational Background Thailand (1993).
Bachelor of Business Administration from Assumption University
Thailand (1993)
Beliau adalah seorang veteran perbankan yang pengalaman perbankannya mencakup aktivitas perbankan
korporasi, ritel, dan investasi. Beliau telah bekerja di New York, Thailand, Vietnam, dan Indonesia, yang
berkontribusi pada pengalaman beliau dalam berbagai ekonomi dan sistem keuangan di berbagai tahap
perkembangan dan siklus bisnis, beserta sistem budaya yang sangat beragam.
Alan Jenviphakul
Komisaris Independen He is a banking veteran whose banking experience encompasses corporate, retail and investment
Independent Commissioner banking activities. He has worked in New York, Thailand, Vietnam and Indonesia, which contributed to his
experience across economies and financial systems in various stages of development and business cycles,
not to mention vastly different cultures.
Riwayat Pekerjaan | Working History
• Direktur Citibank New York, Thailand, Vietnam, dan Indonesia (2000-2009) • Director Citibank New York, Thailand, Vietnam, and Indonesia (2000-2009)
• Direktur PT Bank OCBC NISP Tbk, Indonesia (2009-2011) • Director PT Bank OCBC NISP Tbk, Indonesia (2009-2011)
• Pendiri & Direktur PT Willowtree Capital, PT Willowtree Energy, dan PT Willowtree • Founder & Director PT Willowtree Capital, PT Willowtree Energy, and PT Willowtree
Energy Cikaok (2021–2021) Energy Cikaok (2021-2021)
• Komisaris Utama di PT Willowtree Energy dan PT Willowtree Energy Cikaok (2021- • President Commissioner PT Willowtree Energy dan PT Willowtree Energy Cikaok
2022) (2021-2022)
• Komisaris Utama di PT Willowtree Capital (2021-sekarang) • President Commissioner PT Willowtree Capital (2021-present)
• Komisaris Independen PT Bank Maspion Indonesia Tbk (2022-sekarang) • Independent Commissioner PT Bank Maspion Indonesia Tbk (2022-present)
Rangkap Jabatan | Concurrent Position
Di dalam Bank Within the Bank
• Ketua Komite Pemantau Risiko, Anggota Komite Audit dan Anggota Komite • Chairman of Risk Oversight Committee, Member of Audit Committee, and Member
Remunerasi & Nominasi of Remuneration & Nomination Committee
Di luar Bank Outside the Bank
• Komisaris Utama di PT Willowtree Capital (sejak 2021) • President Commissioner PT Willowtree Capital (since 2021)
Dasar Pengangkatan | Legal Basis for Appointment
• Rapat Umum Pemegang Saham Luar Biasa pada tanggal 15 September 2022 • Extraordinary General Meeting of Shareholders on September 15, 2022
• Rapat Umum Pemegang Saham Tahunan pada tanggal 27 Mei 2025 (diangkat • Annual General Meeting of Shareholders on May 27, 2025 (reappointed)
kembali)
Hubungan Afiliasi | Affiliation
Tidak memiliki hubungan afiliasi dengan sesama anggota Komisaris, Direksi, maupun Has no affiliation with fellow members of the Commissioners, Directors and the
pemegang saham. Shareholders.
~
I
\_
~
I
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a'J BANKMAsPION
Kewarganegaraan Indonesia
Nationality
Usia 67 tahun I years old
Age
Riwayat Pendidikan • Bachelor of Business Administration University of Luton, England
Educational Background Bachelor of Business Administration University of Luton, England
Beliau seorang Bankir dengan pengalaman lebih dari 45 tahun di industri perbankan khususnya di bidang
tresuri, sumber daya manusia dan operasional perbankan serta jaringan/channel.
He is a banker with more than 45 years of experience in the banking industry, particularly in the areas of
treasury, human resources, banking operations, and networks/channels.
Pardi Kendy
Komisaris Independen
Independent Commissioner
Riwayat Pekerjaan | Working History
• Menjabat beberapa posisi dengan posisi terakhir sebagai Treasury Executive • Served several positions with the last position as Treasury Executive Officer Hong
Officer Hong Kong and Shanghai Banking Corporation Jakarta (1977-1987) Kong and Shanghai Banking Corporation Jakarta (1977-1987)
• Deputy Treasurer Bangkok Bank Limited Jakarta (1987-1989) • Deputy Treasurer Bangkok Bank Limited Jakarta (1987-1989)
• Treasury General Manager Bank Mitsubishi Buana (1989-1996) • Treasury General Manager Bank Mitsubishi Buana (1989-1996)
• Direktur Bank UOB Indonesia (1996-2019) • Director Bank UOB Indonesia (1996-2019)
• Komisaris Independen PT Bank Maspion Indonesia Tbk (2022-sekarang) • Independent Commissioner PT Bank Maspion Indonesia Tbk (2022-present)
Rangkap Jabatan | Concurrent Position
Di dalam Bank Within the Bank
• Anggota Komite Pemantau Risiko dan Ketua Komite Remunerasi & Nominasi • Member of the Risk Oversight Committee and Chair of the Remuneration &
Nomination Committee
Di luar Bank Outside the Bank
• Tidak Ada • None
Dasar Pengangkatan | Legal Basis for Appointment
• Rapat Umum Pemegang Saham Luar Biasa pada tanggal 15 September 2022 • Extraordinary General Meeting of Shareholders on September 15, 2022
• Rapat Umum Pemegang Saham Tahunan pada tanggal 27 Mei 2025 (diangkat • Annual General Meeting of Shareholders on May 27, 2025 (reappointed)
kembali)
Hubungan Afiliasi | Affiliation
Tidak memiliki hubungan afiliasi dengan sesama anggota Komisaris, Direksi, maupun Has no affiliation with fellow members of the Commissioners, Directors and the
pemegang saham. Shareholders.
...
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PROFIL PERUSAHAAN
Company Profile
Kewarganegaraan Indonesia
Nationality
Usia 61 tahun I years old
Age
Riwayat Pendidikan • Sarjana Ilmu Hubungan Internasional (Drs) Universitas
Educational Background Gadjah Mada, Yogyakarta (1989)
Bachelor’s Degree in International Relations (Drs) Gadjah
Mada University, Yogyakarta (1989)
Beliau telah aktif sebagai asesor bidang Manajemen Risiko Perbankan di LSP Lembaga Sertifikasi
Profesi Perbankan (LSPP) sejak tahun 2014. Dengan pengalaman lebih dari 30 tahun di industri
perbankan, beliau memiliki keahlian yang luas di bidang bisnis, operasional, manajemen risiko,
Rony Teja serta pengembangan dan distribusi jaringan perbankan (channel distribution). Beliau meraih gelar
Sarjana Ilmu Hubungan Internasional dari Universitas Gadjah Mada.
Sukmana He has been actively serving as an assessor in Banking Risk Management at the Professional
Komisaris Independen Certification Institute for Banking (LSP Lembaga Sertifikasi Profesi Perbankan – LSPP) since 2014.
Independent Commissioner
With more than 30 years of experience in the banking industry, he possesses extensive expertise
in business, operations, risk management, as well as the development and distribution of banking
networks (channel distribution). He holds a Bachelor’s degree in International Relations from
Universitas Gadjah Mada.
Riwayat Pekerjaan | Working History
• Koordinator Marketing Cabang Pembantu Hilton PT Bank Pasific (1989-1991) • Marketing Coordinator of Hilton Sub-branch PT Bank Pasific (1989-1991)
• Kepala Cabang Pembantu Samanhudi PT Bank Subentra (1991-1995) • Head of Sub-branch Samanhudi PT Bank Subentra (1991-1995)
• Direktur PT Varia Intra Finance (1995-1996) • Director PT Varia Intra Finance (1995-1996)
• Direktur PT Dua Sisi Grup (1996-1997) • Director PT Dua Sisi Grup (1996-1997)
• Kepala Cabang Surabaya PT Bank Nusa Nasional (1997-2000) • Head of Surabaya Branch PT Bank Nusa Nasional (1997-2000)
• Syariah Operation Head PT Bank Danamon Indonesia Tbk (2000 – 2013) • Syariah Operation Head PT Bank Danamon Indonesia Tbk (2000 – 2013)
• Regional Head Jakarta 1 PT Bank UOB Indonesia (2013-2017) • Regional Head Jakarta 1 PT Bank UOB Indonesia (2013-2017)
• Regional General Manager Jawa Barat PT Bank UOB Indonesia (2018-2020) • Regional General Manager West Java PT Bank UOB Indonesia (2018-2020)
• Anggota Komite Audit PT Bank Maspion Indonesia Tbk (2024-2025) • Audit Committee Member PT Bank Maspion Indonesia Tbk (2024-2025)
• Komisaris Independen PT Bank Maspion Indonesia Tbk (2025-sekarang) • Independent Commissioner PT Bank Maspion Indonesia Tbk (2025-present)
Rangkap Jabatan | Concurrent Position
Di dalam Bank Within the Bank
• Ketua Komite Audit dan Anggota Komite Pemantau Risiko • Chairperson of the Audit Committee and Member of the Risk Oversight Committee
Di luar Bank Outside the Bank
• Tidak Ada • None
Dasar Pengangkatan | Legal Basis for Appointment
• Rapat Umum Pemegang Saham Tahunan pada tanggal 27 Mei 2025 • Annual General Meeting of Shareholders on May 27, 2025
Hubungan Afiliasi | Affiliation
Tidak memiliki hubungan afiliasi dengan sesama anggota Komisaris, Direksi, maupun Has no affiliation with fellow members of the Commissioners, Directors and the
pemegang saham. Shareholders.
STRONGER Through Change | Integrated Report 69
Page 70
a'J BANKMAsPION
Kewarganegaraan Indonesia
Nationality
Usia 63 tahun I years old
Age
Riwayat Pendidikan • Sarjana Kehutanan Universitas Gadjah Mada, Yogyakarta (1986)
Educational Background Bachelor of Science in Forestry Gadjah Mada University, Yogyakarta
(1986)
• Magister Manajemen STIE Perbanas, Surabaya (2013)
Master of Management STIE Perbanas, Surabaya (2013)
Beliau seorang bankir dengan pengalaman lebih dari 35 tahun di industri perbankan Indonesia.
M. Pujiono He is a banker with more than 35 years of experience in the Indonesian banking industry.
Santoso*
Komisaris Independen
Independent Commissioner
Riwayat Pekerjaan | Working History
• Marketing & Branch Manager PT Bank Niaga Tbk (1988-1999) • Marketing & Branch Manager PT Bank Niaga Tbk (1988-1999)
• Area Manager PT Bank CIMB Niaga Tbk (1999-2010) • Area Manager PT Bank CIMB Niaga Tbk (1999-2010)
• Head of Sales & Distribution Indonesia Timur PT CIMB Niaga Tbk pada tahun • Head of Sales & Distribution Indonesia Timur PT CIMB Niaga Tbk (2010-2012)
(2010-2012)
• Komisaris Independen PT Bank Maspion Indonesia Tbk (2012-2018) • Independent Commissioner PT Bank Maspion Indonesia Tbk (2012-2018)
• Komisaris Utama Independen PT Bank Maspion Indonesia Tbk (2018-2022) • Independent President Commissioner PT Bank Maspion Indonesia Tbk (2018-2022)
• Komisaris Independen PT Bank Maspion Indonesia Tbk • Independent Commissioner PT Bank Maspion Indonesia Tbk (2022 – 2025)
(2022 – 2025)
*Efektif mengundurkan diri sebagai Komisaris melalui RUPS Tahunan pada 27 Mei 2025
*Effective resigned as Commissioner through EGMS on May 27, 2025
...
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PROFIL PERUSAHAAN
Company Profile
Profil Direksi
The Board of Directors’ Profile
Jeffrey Bob Junita Kasemsri Viktor Ebenheizer Irawan
Karman Wangsadinata Charoensiddhi Fanggidae Rukmanto
Direktur Kredit dan Risiko Direktur Bisnis Direktur Utama Direktur Kepatuhan Direktur Operasional
Credit and Risk Director Business Director President Director dan Legal Operations Director
Compliance and
Legal Director
STRONGER Through Change | Integrated Report 71
Page 72
a'J BANKMAsPION
Kewarganegaraan Thailand
Nationality
Usia 51 tahun I years old
Age
Riwayat Pendidikan • Sarjana Keuangan dari Michigan State University, Michigan, USA
Educational Background (1996)
Bachelor of Finance from Michigan State University, Michigan, USA
(1996)
• Master of Business Administration, Sasin School of
Management of Chulalongkorn University, Thailand (2000)
Master of Business Administration from Sasin School of
Management of Chulalongkorn University, Thailand (2000)
Kasemsri
Charoensiddhi Beliau seorang Bankir dengan pengalaman lebih dari 20 tahun di industri perbankan Global.
She is a banker with more than 20 years of experience in the Global banking industry.
Direktur Utama
President Director
Riwayat Pekerjaan | Working History
• Bankir investasi di SCB Securities Co., Ltd. pada tahun (2000-2008) dan • Investment Banker at SCB Securities Co., Ltd. in (2000-2008) and was seconded to
diperbantukan di Goldman Sachs Asia LLC. (Hong Kong) di Grup Perbankan Goldman Sachs Asia LLC. (Hong Kong) in the Investment Banking Group
Investasi
• Institutional client desk Krungsri Asset Management Co., Ltd. di bawah Private • Institutional client desk Krungsri Asset Management Co., Ltd. under Private
Banking Division selama (2008-2009) Banking Division during (2008-2009).
• Relationship Manager Team Lead di TMB Bank PLC. pada tahun (2009-2012) • Relationship Manager Team Lead with TMB Bank PLC. in (2009-2012)
• Senior Vice President KBank pada tahun (2012-2017) • Senior Vice President KBank (2012-2017)
• Indonesia Project Director (2017-2022) dengan jabatan terakhir sebagai First Senior • Indonesia Project Director (2017-2022) with her last position was First Senior Vice
Vice President KBank President KBank
• Direktur Utama PT Bank Maspion Indonesia Tbk (2022-sekarang) • President Director of PT Bank Maspion Indonesia Tbk (2022-present)
Rangkap Jabatan | Concurrent Position
Di dalam Bank Within the Bank
• Ketua Komite Aset & Liabilitas • Chairwoman of the Assets and Liabilities Committee,
• Anggota Komite Kredit • Member of the Credit Committee
• Ketua Komite Manajemen Risiko • Chairwoman of the Risk Management Committee
• Ketua Komite Pengarah Teknologi Informasi • Chairwoman of the Information Technology Steering Committee
• Ketua Komite Produk & Kebijakan • Chairwoman of the Product and Policy Committee
• Anggota Komite Sumber Daya Manusia • Member of the Human Resources Committee
Di luar Bank Outside the Bank
• Tidak Ada • None
Dasar Pengangkatan | Legal Basis for Appointment
• Rapat Umum Pemegang Saham Luar Biasa pada tanggal 15 September 2022 • Extraordinary General Meeting of Shareholders on September 15, 2022
• Rapat Umum Pemegang Saham Luar Biasa pada tanggal 4 Maret 2025 (merangkap • Extrarordinaty General Meeting of Shareholders on March 4, 2025 (concurrently as
Direktur Kredit Sementara) Acting Credit Director)
• Rapat Umum Pemegang Saham Tahunan pada tanggal 27 Mei 2025 (diangkat • Annual General Meeting of Shareholders on May 27, 2025 (reappointed)
kembali)
Hubungan Afiliasi | Affiliation
Tidak memiliki hubungan afiliasi dengan sesama anggota Komisaris, Direksi, maupun Has no affiliation with fellow members of the Commissioners, Directors and the
pemegang saham. Shareholders.
...
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PROFIL PERUSAHAAN
Company Profile
Kewarganegaraan Indonesia
Nationality
Usia 63 tahun I years old
Age
Riwayat Pendidikan • Bachelor of Science degree in Finance and Banking San Fransisco
Educational Background State University, USA (1983)
Bachelor of Science degree in Finance and Banking San Fansisco
State University, USA (1983)
• MBA degree in Finance University of San Fransisco, USA (1984)
MBA degree in Finance University of San Fransisco, USA (1984)
Beliau memiliki pengalaman kerja lebih dari 41 tahun di dunia perbankan baik dari sisi operasional bank,
Junita funding dan terutama lending serta fee base income dengan berbagai prestasi. Beliau memulai karirnya
sebagai seorang Credit Trainee dan kini memiliki pemahaman yang kuat mengenai berbagai lini bisnis
Wangsadinata dalam perbankan, khususnya pembiayaan untuk segmen komersial dan korporasi. Beliau memperoleh
Direktur Bisnis gelar MBA dalam bidang keuangan dari University of San Francisco dan meraih gelar Bachelor of Science
Business Director untuk jurusan Finance and Banking dari San Francisco State University.
She has more than 41 years of experience in the banking industry, covering bank operations, funding, and
especially lending and fee-based income, with numerous achievements. She began her career as a Credit
Trainee and now possesses a strong understanding of various lines of business in banking, particularly
financing for the commercial and corporate segments. She holds an MBA in Finance from the University
of San Francisco and a Bachelor of Science in Finance and Banking from San Francisco State University.
Riwayat Pekerjaan | Working History
• Credit Trainee Bank of Trade (1984-1985) • Credit Trainee Bank of Trade (1984-1985)
• Credit Analyst Worthen Bank (1985-1986) • Credit Analyst Worthen Bank (1985-1986)
• Credit Officer Bank Central Asia (1986-1987) • Credit Officer Bank Central Asia (1986-1987)
• Vice President, Corporate Banking Group Head PT Bank Lippo Tbk (1987-2008) • Vice President, Corporate Banking Group Head PT Bank Lippo Tbk (1987-2008)
• Anggota Board of Management, Chief of Commercial Banking di PT Bank CIMB • Member of Board of Management, Chief of Commercial Banking of PT Bank CIMB
Niaga Tbk (2008–2017) Niaga Tbk (2008–2017)
• Acting CEO & Wholesale Banking Director di PT Bank QNB Indonesia Tbk • Acting CEO & Wholesale Banking Director of PT Bank QNB Indonesia Tbk
(2017–2019) (2017–2019)
• Konsultan Keuangan Independen (2019–2020) • Independent Financial Consultant (2019-2020)
• Direktur Bisnis di PT Bank KEB Hana Indonesia (2021–2023) • Business Director of PT Bank KEB Hana Indonesia (2021-2023)
• Anggota Komite Audit di PT Daya Intiguna Yasa Tbk (2024–2025) • Member of Audit Committee of PT Daya Intiguna Yasa Tbk (2024-2025)
• Direktur Bisnis di PT Bank Maspion Indonesia Tbk (2025–sekarang) • Business Director of PT Bank Maspion Indonesia Tbk (2025-present)
Rangkap Jabatan | Concurrent Position
Di dalam Bank Within the Bank
• Anggota Komite Aset & Liabilitas • Member of the Assets & Liabilities Committee,
• Anggota Komite Kredit • Member of the Credit Committee
• Anggota Komite Manajemen Risiko • Member of the Risk Management Committee
• Anggota Komite Pengarah Teknologi Informasi • Member of the Information Technology Steering Committee
• Anggota Komite Produk & Kebijakan • Member of the Product & Policy Committee
• Anggota Komite Sumber Daya Manusia • Member of the Human Resources Committee
Di luar Bank Outside the Bank
• Tidak Ada • None
Dasar Pengangkatan | Legal Basis for Appointment
• Rapat Umum Pemegang Saham Tahunan pada tanggal 27 Mei 2025 • Annual General Meeting of Shareholders on May 27, 2025
Hubungan Afiliasi | Affiliation
Tidak memiliki hubungan afiliasi dengan sesama anggota Komisaris, Direksi, maupun Has no affiliation with fellow members of the Commissioners, Directors and the
pemegang saham. Shareholders.
STRONGER Through Change | Integrated Report 73
Page 74
a'J BANKMAsPION
Kewarganegaraan Indonesia
Nationality
Usia 52 tahun I years old
Age
Riwayat Pendidikan • Hogeschool van Utrecht, The Netherlands, Bachelor of Business
Educational Background Administration (1999).
Administrasi Bisnis dari Hogeschool Van Utrecht, The Netherlands
(1999).
Beliau memiliki pengalaman kerja lebih dari 26 tahun di bidang banking operasional, finance dan reporting,
project management, market operational risk dan client management. Beliau memiliki pemahaman
yang mendalam tentang operasional perbankan yang mendukung semua lini bisnis, mulai dari segmen
Irawan wholesale hingga segmen mikro, dan terlibat dalam berbagai proyek transformasi maupun improvement.
Beliau meraih gelar Bachelor of Business Administration dari Hogeschool Van Utrecht (University of
Rukmanto Professional Education and Applied Science).
Direktur Operasional He has more than 26 years of experience in banking operations, finance and reporting, project management,
Operations Director market operational risk, and client management. He possesses a deep understanding of banking operations
that support all lines of business, from the wholesale segment to the micro segment, and has been involved
in various transformation and improvement projects. He holds a Bachelor of Business Administration degree
from Hogeschool Van Utrecht (University of Professional Education and Applied Sciences).
Riwayat Pekerjaan | Working History
• Head of Cash Management Services / Assistant Vice President di Standard • Head of Cash Management Services / Assistant Vice President of Standard
Chartered Bank, Jakarta Branch (1999-2007) Chartered Bank, Jakarta Branch (1999-2007)
• Investment Banking Operations Head/Vice President di Deutsche Bank Jakarta • Investment Banking Operations Head/Vice President of Deutsche Bank Jakarta
Branch (2007-2009) Branch (2007-2009)
• Investment Banking Operations Head/Vice President di Deutsche Bank Thailand • Investment Banking Operations Head/Vice President of Deutsche Bank Thailand
Branch (2009 – 2011) Branch (2009 – 2011)
• Financial Institution Business Management Head di PT Bank OCBC NISP Tbk (2011 • Financial Institution Business Management Head of PT Bank OCBC NISP Tbk (2011
– 2012) – 2012)
• Head of Wholesale Operations /Senior Vice President di PT Bank UOB Indonesia • Head of Wholesale Operations /Senior Vice President of PT Bank UOB Indonesia
(2012 – 2015) (2012 – 2015)
• Head of Centralised Operations/ Senior Vice President di PT Bank BTPN Tbk (2015 • Head of Centralised Operations/ Senior Vice President 0f PT Bank BTPN Tbk (2015
– 2016) – 2016)
• Head of CI&B Operations/ Executive Director di J.P. Morgan Chase Bank NA, • Head of CI&B Operations/ Executive Director of J.P. Morgan Chase Bank NA,
Jakarta Branch (2016 – 2023) Jakarta Branch (2016 – 2023)
• Project Manager di PT Aurionpro Solutions (2024 – 2025) • Project Manager of PT Aurionpro Solutions (2024 – 2025)
• Head of Credit Operations di PT Bank Maspion Indonesia Tbk (2025) • Head of Credit Operations di PT Bank Maspion Indonesia Tbk (2025)
• Direktur Operasional di PT Bank Maspion Indonesia Tbk (2025–sekarang) • Operational Director of PT Bank Maspion Indonesia Tbk (2025-present)
Rangkap Jabatan | Concurrent Position
Di dalam Bank Within the Bank
• Anggota Komite Aset & Liabilitas • Member of the Assets & Liabilities Committee,
• Anggota Komite Manajemen Risiko • Member of the Risk Management Committee
• Anggota Komite Pengarah Teknologi Informasi • Member of the Information Technology Steering Committee
• Anggota Komite Produk & Kebijakan • Member of the Product & Policy Committee
• Anggota Komite Sumber Daya Manusia • Member of the Human Resources Committee
Di luar Bank Outside the Bank
• Tidak Ada • None
Dasar Pengangkatan | Legal Basis for Appointment
• Rapat Umum Pemegang Saham Luar Biasa pada tanggal tanggal 9 Desember 2025. • Extraordinary General Meeting of Shareholders on December 9, 2025
Hubungan Afiliasi | Affiliation
Tidak memiliki hubungan afiliasi dengan sesama anggota Komisaris, Direksi, maupun Has no affiliation with fellow members of the Commissioners, Directors and the
pemegang saham. Shareholders.
...
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Page 75
PROFIL PERUSAHAAN
Company Profile
Kewarganegaraan Indonesia
Nationality
Usia 45 tahun I years old
Age
Riwayat Pendidikan • Sarjana Komputer - Petra Christian University, Surabaya, Indonesia
Educational Background (2003)
Bachelor’s Degree in Computer – Petra Christian University,
Surabaya, Indonesia (2003)
• Master of Business System dari Monash University, Melbourne,
Australia (2008)
Master of Business Systems from Monash University, Melbourne,
Australia (2008)
• Master of Business Law dari Universitas Pelita Harapan, Indonesia
Viktor Ebenheizer (2019).
Fanggidae Master of Business Law in Pelita Harapan University, Indonesia in
Direktur Kepatuhan dan Legal 2019.
Compliance and Legal Director
Beliau seorang Bankir dengan pengalaman selama 20 tahun di industri perbankan Indonesia.
He is a banker with 20 years of experience in the Indonesian banking industry.
Riwayat Pekerjaan | Working History
• Programmer di PT Bank Niaga, Tbk (2004) • Programmer of PT Bank Niaga, Tbk in (2004)
• Marketing Representative (VBS, Australia) (2006) • Marketing Representative (VBS, Australia) in (2006)
• AVP-Compliance di HSBC Ltd., Indonesia (2013 – 2014) • AVP-Compliance at HSBC Ltd., Indonesia in 2013 – 2014)
• VP-Head of Compliance di Bank DBS Indonesia (2014 – 2017) • VP-Head of Compliance at Bank DBS Indonesia (2014 – 2017)
• SVP-Head of Compliance di Bank ANZ Indonesia (2017-2022) • SVP-Head of Compliance at Bank ANZ Indonesia (2017-2022)
• Direktur Kepatuhan & Legal PT Bank Maspion Indonesia Tbk (2022–sekarang) • Compliance and Legal Director PT Bank Maspion Indonesia Tbk (2022-present)
Rangkap Jabatan | Concurrent Position
Di dalam Bank Within the Bank
• Anggota Komite Aset & Liabilitas • Member of the Assets & Liabilities Committee,
• Anggota Komite Manajemen Risiko • Member of the Risk Management Committee
• Anggota Komite Pengarah Teknologi Informasi • Member of the Information Technology Steering Committee
• Anggota Komite Produk & Kebijakan • Member of the Product & Policy Committee
• Anggota Komite Sumber Daya Manusia • Member of the Human Resources Committee
Di luar Bank Outside the Bank
• Tidak Ada • None
Dasar Pengangkatan | Legal Basis for Appointment
• Rapat Umum Pemegang Saham Luar Biasa pada tanggal tanggal 5 Desember 2022 • Extraordinary General Meeting of Shareholders on December 5, 2022
• Rapat Umum Pemegang Saham Tahunan pada tanggal 27 Mei 2025 (diangkat • Annual General Meeting of Shareholders on May 27, 2025 (reappointed)
kembali)
Hubungan Afiliasi | Affiliation
Tidak memiliki hubungan afiliasi dengan sesama anggota Komisaris, Direksi, maupun Has no affiliation with fellow members of the Commissioners, Directors and the
pemegang saham. Shareholders.
STRONGER Through Change | Integrated Report 75
Page 76
a'J BANKMAsPION
Kewarganegaraan Indonesia
Nationality
Usia 65 tahun I years old
Age
Riwayat Pendidikan • Bachelor of Science in Business Administration University of San
Educational Background Francisco, USA (1984)
Bachelor of Science in Business Administration University of San
Francisco, USA (1984)
• Magisterial Management in International Management Institute
Management Prasetiya Mulya, Indonesia (1989)
Magisterial Management in International Management Institute
Management Prasetiya Mulya, Indonesia (1989)
Jeffrey Bob Beliau memiliki pengalaman kerja lebih dari 35 tahun di dunia perbankan dan keuangan bidang kredit
Karman dan manajemen risiko. Beliau memiliki pemahaman yang kuat tentang berbagai aspek kredit maupun
Direktur Kredit dan Risiko manajemen risiko melalui karirnya yang panjang di bank internasional maupun jasa keuangan.
Credit and Risk Director
He has more than 35 years of experience in the banking and financial industry, particularly in the areas of
credit and risk management. He has a strong understanding of various aspects of credit and risk management
through his long career in international banking and financial services.
Riwayat Pekerjaan | Working History
• Account Manager Corporate Banking PT Bank Danamon Indonesia (1990-1991) • Account Manager Corporate Banking PT Bank Danamon Indonesia (1990-1991)
• Account Manager Corporate Banking PT ANZ Panin Bank (1991-1995) • Account Manager Corporate Banking PT ANZ Panin Bank (1991-1995)
• Senior Account Manager Standard Chartered Bank (1995-1998) • Senior Account Manager Standard Chartered Bank (1995-1998)
• Head of Credit Portfolio Management Indonesia ABN AmroBank N.V., (1999-2005) • Head of Credit Portfolio Management Indonesia ABN AmroBank N.V., (1999-2005)
• Head of Investment Banking PT Sucorinvest Central Gani (2006-2008) • Head of Investment Banking PT Sucorinvest Central Gani (2006-2008)
• Division Head Corporate Credit Risk Management PT OCBC NISP Tbk (2008-2013) • Division Head Corporate Credit Risk Management PT OCBC NISP Tbk (2008-2013)
• Head Asset Quality Management PT CIMB Niaga Tbk (2013-2025) • Head Asset Quality Management PT CIMB Niaga Tbk (2013-2025)
• Direktur Kredit & Risk PT Bank Maspion Indonesia Tbk (2025-sekarang) • Credit & Risk Director PT Bank Maspion Indonesia Tbk (2025-present)
Rangkap Jabatan | Concurrent Position
Di dalam Bank Within the Bank
• Anggota Komite Aset & Liabilitas • Member of the Assets & Liabilities Committee
• Ketua Komite Kredit • Chairman of the Credit Committee
• Anggota Komite Manajemen Risiko • Member of the Risk Management Committee
• Anggota Komite Pengarah Teknologi Informasi • Member of the Information Technology Steering Committee
• Anggota Komite Produk & Kebijakan • Member of the Product & Policy Committee
• Anggota Komite Sumber Daya Manusia • Member of the Human Resources Committee
Di luar Bank Outside the Bank
• Tidak Ada • None
Dasar Pengangkatan | Legal Basis for Appointment
• Rapat Umum Pemegang Saham Tahunan pada tanggal 27 Mei 2025 • Annual General Meeting of Shareholders on May 27, 2025
Hubungan Afiliasi | Affiliation
Tidak memiliki hubungan afiliasi dengan sesama anggota Komisaris, Direksi, maupun Has no affiliation with fellow members of the Commissioners, Directors and the
pemegang saham. Shareholders.
...
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Page 77
PROFIL PERUSAHAAN
Company Profile
Kewarganegaraan Indonesia
Nationality
Usia 52 tahun I years old
Age
Riwayat Pendidikan • Sarjana Ekonomi dari Univeristas Indonesia, Jakarta, Indonesia
Educational Background (1997)
Bachelor of Economic from University of Indonesia, Jakarta,
Indonesia (1997)
• MBA Degree dari Rotterdam School of Management, Erasmus
University, Netherlands (2002).
MBA degree from Rotterdam School of Management, Erasmus
University, Netherlands (2002).
Ivan Adrian Beliau merupakan seorang profesional di bidang Kredit & Manajemen Risiko yang sangat berpengalaman
Sumampouw* dengan lebih dari 20 tahun dalam industri perbankan dan keuangan, bank internasional, lembaga
pemeringkat, dan perusahaan pembiayaan infrastruktur. Beliau memiliki pemahaman yang kuat tentang
Direktur Kredit dan Risiko
semua aspek kredit dan manajemen risiko.
Credit and Risk Director
He is a professional in the field of credit & risk management who is very experienced with more than 20
years in the banking and finance industry, international banks, rating agencies, and infrastructure financing
companies. He has a strong understanding of all aspects of credit and risk management.
Riwayat Pekerjaan | Working History
• Relationship Manager IBJ Indonesia Bank (1997-2000) • Relationship Manager IBJ Indonesia Bank (1997-2000)
• Senior Analyst Pefindo Credit Rating Indonesia (2002-2004) • Senior Analyst Pefindo Credit Rating Indonesia (2002-2004)
• Credit Risk Manager DBS Indonesia Bank (2004-2006) • Credit Risk Manager DBS Indonesia Bank (2004-2006)
• Direktur Fitch Ratings Indonesia (2006-2008) • Director Fitch Ratings Indonesia (2006-2008)
• SVP ANZ Indonesia Bank (2008-2013) • SVP ANZ Indonesia Bank (2008-2013)
• Senior Investment Officer PT Indonesia Infrastructure Finance (2013) • Senior Investment Officer PT Indonesia Infrastructure Finance (2013)
• Head of Corporate Credit Review QNB Indonesia Bank (2013-2015) • Head of Corporate Credit Review QNB Indonesia Bank (2013-2015)
• Senior Credit Officer (SCO) Standard Chartered Bank (2015-2018) • Credit Officer (SCO) Standard Chartered Bank (2015-2018)
• Chief Credit Officer/Head of Credit Rabobank International Indonesia (2018-2020) • Chief Credit Officer/Head of Credit Rabobank International Indonesia (2018-2020)
• Head of Integrated Risk Management PT Sarana Multi Infrastructure (2020-2022) • Head of Integrated Risk Management PT Sarana Multi Infrastructure (2020-2022)
• Direktur Kredit & Resiko PT Bank Maspion Indonesia Tbk (2022–2025) • Credit & Risk Director PT Bank Maspion Indonesia Tbk (2022-2025)
*Efektif mengundurkan diri sebagai Direktur melalui RUPS Luar Biasa tanggal 4 Maret 2025
*Effective resigned as Director through the Extraordinary General Meeting of Shareholders on March 4, 2025
STRONGER Through Change | Integrated Report 77
Page 78
a'J BANKMAsPION
Kewarganegaraan Indonesia
Nationality
Usia 54 tahun I years old
Age
Riwayat Pendidikan • Sarjana Teknologi Pangan dari Universitas Katolik Widya Mandala,
Educational Background Indonesia (1994).
Bachelor’s degree in food technology from Widya Mandala Catholic
University, Indonesia (1994).
Beliau adalah Pejabat Senior pada Perseroan dan seorang Bankir dengan pengalaman lebih dari 25 tahun
di industri perbankan Indonesia.
She is a Senior Officer at the Company and a Banker with more than 20 years of experience in the Indonesian
Endah banking industry.
Winarni**
Direktur Marketing
Business Director
Riwayat Pekerjaan | Working History
• Account Officer Bank Permata (d/h Bank Universal) (1996-2003) • Account Officer of Bank Permata (formerly Bank Universal) (1996-2003)
• Relationship Manager Bank DBS Indonesia (2003-2004) • Relationship Manager Bank DBS Indonesia (2003-2004)
• Staf khusus Biro Direksi PT Bank Maspion Indonesia Tbk (2005) hingga mencapai • Special staff at PT Bank Maspion Indonesia Tbk Directors Bureau (2005) and then
posisi Deputi Direktur (2012-2018) as Deputy Director in (2012-2018)
• Direktur Marketing PT Bank Maspion Indonesia Tbk (2018-2025) • Director of PT Bank Maspion Indonesia Tbk (2018-2025)
**Efektif mengundurkan diri sebagai Direktur melalui RUPS Tahunan tanggal 27 Mei 2025
**Effective resigned as Director through the Annual General Meeting of Shareholders on May 27, 2025
...
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PROFIL PERUSAHAAN
Company Profile
Kewarganegaraan Indonesia
Nationality
Usia 58 tahun I years old
Age
Riwayat Pendidikan • Sarjana Ekonomi dari Universitas Airlangga, Indonesia (1990).
Educational Background Bachelor of Economics degree from Airlangga University, Indonesia
(1990).
Beliau adalah Pejabat Senior pada Perseroan dan seorang Bankir dengan pengalaman lebih dari 30
tahun di industri perbankan Indonesia.
She is a Senior Officer at the Company and a Banker with more than 30 years of experience in the
Indonesian banking industry.
Iis
Herijati***
Direktur Operasional
Operational Director
Riwayat Pekerjaan | Working History
• Bergabung dengan PT Bank Maspion Indonesia Tbk sejak tahun (1990) • Joined PT Bank Maspion Indonesia Tbk since (1990)
• Asisten Direktur PT Bank Maspion Indonesia Tbk (1996 – 1999) • Assistant Director PT Bank Maspion Indonesia Tbk
(1996 – 1999)
• Direktur Kepatuhan Independen PT Bank Maspion Indonesia Tbk (1999-2022) • Independent Compliance Director PT Bank Maspion Indonesia Tbk (1999-2022)
• Direktur Operasional PT Bank Maspion Indonesia Tbk (2022-2025) • Operational Director PT Bank Maspion Indonesia Tbk (2022-2025)
***Efektif mengundurkan diri sebagai Direktur melalui RUPS Luar Biasa tanggal 9 Desember 2025
***Effective resigned as Director through the Extraordinary General Meeting of Shareholders on December 9, 2025
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Pejabat Eksekutif
Executive Officers
Magdalena Barli
Chief Technology Officer
Warga Negara Indonesia, 53 Tahun | Indonesia Citizen, 53 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
1996 Sekolah Tinggi Teknik Surabaya (STTS) Teknik Informatika Sarjana Komputer
Computer Engineering Computer Science
Pengalaman Kerja | Working Experience
• EDP (Electronic Data Processing), PT Bank Maspion Indonesia Tbk (1993-1994)
• EDP, PT Kertarajasa Raya (1994-1996)
• EDP, PT Bank Maspion Indonesia Tbk (1996-2000)
• Head Of SKTI Division, PT Bank Maspion Indonesia Tbk (2000-2019)
• IT Deputy Director, PT Bank Maspion Indonesia Tbk (2019-2024)
• Chief Technology Officer, PT Bank Maspion Indonesia Tbk (2024-present)
Kwan Tony Sutanto
Head of Core Banking and Surrounding
Warga Negara Indonesia, 55 Tahun | Indonesia Citizen, 55 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
1995 Sekolah Tinggi Teknik Surabaya (STTS) Teknik Informatika Sarjana Komputer
Computer Engineering Computer Science
Pengalaman Kerja | Working Experience
• Staff EDP (Electronic Data Processing),Bank Antar Daerah (1993-1996)
• Kabag EDP (Electronic Data Processing), Bank Antar Daerah (1996-1998)
• Kaur Teknologi, Bank Antar Daerah (1998-2001)
• Kabag EDP (Electronic Data Processing), (2001-2002)
• EDP Audit Bank PT Bank Maspion Indonesia Tbk (2002-2008)
• Kasie Internal Audit TI, PT Bank Maspion Indonesia Tbk (2008-2013)
• Kabag IT, PT Bank Maspion Indonesia Tbk (2013-2019)
• Kadiv SKTI, PT Bank Maspion Indonesia Tbk (2019-2024)
• Head Of Core Banking and Surrounding, PT Bank Maspion Indonesia Tbk (2024-present)
Rico Prawira
Head of Data Analytics & IT Management
Warga Negara Indonesia, 41 Tahun | Indonesia Citizen, 41 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2007 Sekolah Tinggi Teknik Surabaya (STTS) Teknik Informatika Sarjana Komputer
Computer Engineering Computer Science
2012 Universitas Gadjah Mada, Yogyakarta Bisnis Magister Administrasi Bisnis
Business Master of Business
Administration
Pengalaman Kerja | Working Experience
• Data Design Analyst (Data Governance and Solution Delivery - Enterprise Services), Commonwealth Bank of Australia (2010-
2011)
• Data Warehouse Analyst (IT Finance and Data Warehouse - IT), PT Bank Commonwealth (2011)
• Manager, Finance & Data Warehouse Development Manager (IT Finance and Data Warehouse - IT), PT Bank Commonwealth
(2012-2015)
• Senior Manager, IT Data Warehouse Team Leader (IT Downstream), PT Bank Commonwealth (2015-2016)
• Assistant Vice President, Enterprise Application Architect (Strategy & Solution Architecture, Operation & IT), PT Bank CIMB
Niaga, Tbk. (2016-2018)
• Assistant Vice President, IT DWH & Downstream Unit Head (IT Application Management, Operation & IT), PT Bank
Commonwealth (2018-2020)
• Vice President, Enterprise Data Management Division Head (IT), PT Bank Sinarmas, Tbk. (2020-2023)
• Senior Vice President, Enterprise Architecture Division Head (IT & Digital Experience), PT Bank Sinarmas, Tbk. (2023-2024)
• Head of Data Analytic & IT Management, PT Bank Maspion Indonesia Tbk (2024-present)
...
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PROFIL PERUSAHAAN
Company Profile
Ikwan
Head of IT Infrastructure
Warga Negara Indonesia, 40 Tahun | Indonesia Citizen, 40 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2008 Sekolah Tinggi Teknik Surabaya (STTS) Teknik Informatika Sarjana Komputer
Computer Engineering Computer Science
Pengalaman Kerja | Working Experience
• Staff IT jaringan, PT Bank Maspion Indonesia Tbk (2008-2015)
• Kepala Seksi IT Network & Infrastruktur, PT Bank Maspion Indonesia Tbk (2015-2017)
• Kepala bagian IT Network & Infrastruktur, dan Information Security, PT Bank Maspion Indonesia Tbk (2017-2023)
• Division Head IT Infrastruktur & Cybersecurity, PT Bank Maspion Indonesia Tbk (2023-2025)
• Division Head IT Infrastruktur, PT Bank Maspion Indonesia Tbk (2025-present)
Antonius Arthur Kastono
Head of Cyber Security
Warga Negara Indonesia, 43 Tahun | Indonesia Citizen, 43 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2005 Universitas Bina Nusantara, Jakarta Sistem Informasi Sarjana Komputer
Information System Computer Science
2011 Central Queensland University, Australia IS - Enterprise Security Master of Information
Management Systems with Distinction
Pengalaman Kerja | Working Experience
• Security Consultant, PT Sekur Inti Permata (Securxcess) (2012-2013)
• IT Security Threat & Analytic Manager PT Bank Danamon Indonesia Tbk (2013-2018)
• Cyber Security Departement Head, PT Bank Commonwealth (2018-2024)
• Head of Cyber Security, PT Bank Maspion indonesia Tbk (2025-present)
Deasy Wulaningsih, SE, AK, CA
Chief Finance Officer
Warga Negara Indonesia, 47 Tahun | Indonesia Citizen, 47 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2001 Universitas Katolik Indonesia Atma Akuntansi Sarjana Ekonomi
Jaya, Jakarta Accounting Bachelor of Economics
Pengalaman Kerja | Working Experience
• Accounting Analyst, PT Astra Internasional Tbk-Toyota Sales Operation (2001-2003)
• Regional FP&A and Accountant, GE Services (2003-2005)
• ASF-JV Assistant Controller, GE Finance Indonesia (2005-2008)
• Financial Control Division-Deputy Division Head, PT UOB Indonesia (2008-2010)
• Accounting Policies and Project Head, PT UOB Indonesia (2010-2013)
• Finance Division Head, PT Bank Andara (2013-2019)
• Finance Division Head PT Bank Oke Indonesia Tbk (2019-2024)
• Chief Finance Officer, PT Bank Maspion Indonesia Tbk (2024-present)
Dwiana Kriswati
Head of Accounting
Warga Negara Indonesia, 52 Tahun | Indonesia Citizen, 52 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
1995 Universitas Katolik Widya Mandala, Akuntansi Sarjana Ekonomi
Surabaya Accounting Bachelor of Economics
Pengalaman Kerja | Working Experience
• Staff Pembukuan, PT Bank Maspion Indonesia Tbk (1995 – 1997)
• Kepala Seksi Pembukuan, PT Bank Maspion Indonesia Tbk (1997-2000)
• Kepala Bagian Pembukuan, PT Bank Maspion Indonesia Tbk (2000 – 2012)
• Kepala Divisi Pembukuan dan Sistem Prosedur, PT Bank Maspion Indonesia Tbk (2012 – 2023)
• Head of Accounting, PT Bank Maspion Indonesia Tbk (2023-present)
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Monika Limanto
Financial Planning Controlling and Analyst Head
Warga Negara Indonesia, 37 Tahun | Indonesia Citizen, 37 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2010 Universitas Katolik Widya Mandala, Akuntansi Sarjana Ekonomi
Surabaya Accounting Bachelor of Economics
Pengalaman Kerja | Working Experience
• Senior Auditor di Ernst & Young (2010-2023)
• Financial Planning Controlling and Analyst Head, PT Bank Maspion Indonesia Tbk (2023-present)
Ringgo Agung Mugiasworo
Procurement Head
Warga Negara Indonesia, 48 Tahun | Indonesia Citizen, 48 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2000 STIE Perbanas, Jakarta Akuntansi Sarjana Ekonomi
Accounting Bachelor of Economics
Pengalaman Kerja | Working Experience
• Sales & Marketing, Hanjin Shipping (2001-2003)
• Buying Administrator, PT Unilever Indonesia Tbk (2004-2007)
• Import Progress for Packaging Material, PT Unilever Indonesia Tbk (2007-2010)
• Procurement Operation Packaging Supervisor, PT AXA Services Indonesia (2010-2011)
• Assistant Indirect procurement Manager, PT Unilever Indonesia Tbk (2011-2013)
• Procurement Operation Assistant Manager, PT AXA Services Indonesia (2013-2014)
• Procurement Demand Management Support Executive, PT AXA Mandiri Financial Services (2014-2015)
• Procurement Manager, PT Bank Ekonomi Raharja (2015-2016)
• Senior Procurement Manager, Bank HSBC Indonesia (2016-2018)
• Procurement Manager acts as Head of Facility Management and Procurement, PT FWD Life Indonesia (2018-2020)
• Business Continuity Crisis Management and Sales Office Operation, PT FWD Insurance Indonesia (2020-2025)
• Procurement Management Head, PT Bank Maspion Indonesia Tbk (2025-present)
Ferhat Wideru
Chief People Officer
Warga Negara Indonesia, 56 Tahun | Indonesia Citizen, 56 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
1993 Institut Pertanian Bogor Teknik Sarjana Teknik Industri
Engineering Pertanian
Bachelor of Agricultural
Industrial Engineering
2004 School of Business IPB - IPB University Manajemen Bisnis Master Manajemen Bisnis
Business Management Master of Business
Management
Pengalaman Kerja | Working Experience
• HR Supervisor, PT Astra Microtronics Technology, (1993-1996)
• Compensation & Benefit Manager, DHL International (1997-1999)
• HR Consultant, PricewaterhouseCooper (PwC) (1999-2002)
• Senior HR Consultant, TASS Consulting (2002-2003)
• Employee & Industrial Relation Head, PT BASF Indonesia (2003-2004)
• Assistant Vice President, Compensation & Benefit for Consumer Banking, Citibank N.A (2004-2006)
• Senior Vice President, HR Business Head, PT Bank Danamon Indonesia Tbk (2006-2019)
• Senior Vice President (SVP), Senior HC Business Partner & HC Region Lead, PT Bank Danamon Indonesia Tbk (2020-2024)
• Chief People Officer (CHRO) PT Bank Maspion Indonesia Tbk (2024-present)
...
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PROFIL PERUSAHAAN
Company Profile
Erwin Kristianto Julistiono
Head of HR Services & Strategy
Warga Negara Indonesia, 45 Tahun | Indonesia Citizen, 45 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2002 Universitas Kristen Petra, Surabaya Teknik Informatika Sarjana Komputer
Computer Engineering Computer Science
2006 University of Melbourne, Melbourne, Human Resource Master of Applied Commerce
Australia Management (MAC) in Human Resource
Management
2016 Universitas Pelita Harapan, Surabaya Hukum Magister Hukum
Law Master of Law
Pengalaman Kerja | Working Experience
• HR Manager, UPH Surabaya, (2010-2015)
• Head of Student Services & Career Center, UPH, Surabaya (2015-2023)
• HR Consultant, PT ACTS group (2016-2023)
• HR Consultant, CV Hokky Retailindo, Bima (2021 – 2023)
• HR Consultant, PT Visiniaga Mitra Kreasindo, Surabaya (2022 - 2023)
• Head of HR Services & Strategy, PT Bank Maspion Indonesia Tbk (2023-present)
Marlyn Tanralili
Head of HR Management
Warga Negara Indonesia, 48 Tahun | Indonesia Citizen, 48 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2002 Universitas Atma Jaya Yogyakarta Ekonomi Sarjana Ekonomi Manajemen
Economics Bachelor of Economics
Management
Pengalaman Kerja | Working Experience
• Personalia/Sekretaris, PT Bank Dharmala, (1997-1999)
• Kuasa TPS, BPPN (1999-2000)
• Personalia, PT Bank Maspion Indonesia Tbk (2000-2003)
• Human Capital Business Partner, PT Bank OCBC NISP (2003-2018)
• Head of HR Management, PT Bank Maspion Indonesia Tbk (2018-present)
Eflin Wijaya
Organization Dev. & Talent Management Head
Warga Negara Indonesia, 42 Tahun | Indonesia Citizen, 42 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2006 Universitas Katolik Indonesia Atma Teknik Industri Sarjana Teknik
Jaya, Jakarta Industrial Engineering Bachelor of Engineering
Pengalaman Kerja | Working Experience
• Organization and System Development Staff, PT Central Asia Raya Life Insurance (2006-2010)
• Human Resource Staff, PT Agung Sedayu (2010-2011)
• Asst Manager Organization Development, PT Bank CIMB Niaga Tbk (2011-2013)
• Organization and Performance Management, PT Kalbe Indonesia Land (2013-2015)
• Sr Manager Organization Development, PT Bank Mandiri Tbk (2015-2017)
• Organization Development Dept Head, PT Rabobank International Indonesia (2017-2019)
• AVP Talent Management and Organization Management, PT Bank Danamon Indonesia Tbk (2019-2024)
• Organization Development and Talent Management Head, PT Bank Maspion Indonesia Tbk (2025-present)
Sheffik Arzie
Head of Internal Audit
Warga Negara Indonesia, 49 Tahun | Indonesia Citizen, 49 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2001 Universitas Gadjah Mada, Yogyakarta Teknik Sipil Sarjana Teknik
Civil Engineering Bachelor of Engineering
Pengalaman Kerja | Working Experience
• Commercial and Corporate Audit Staff, PT Bank CIMB Niaga Tbk (2004-2011)
• Commercial and Corporate Credit Audit Head, PT Bank CIMB Niaga Tbk (2011-2020)
• Commercial Credit and Counterparty Risk Management Head, PT Bank Nationalnobu Tbk (2022-2024)
• Head of Internal Audit, PT Bank Maspion Indonesia Tbk (2025-present)
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Erlenny Suparman
Head of Corporate Planning, Performance, Management Unit & Sales Management
Warga Negara Indonesia, 43 Tahun | Indonesia Citizen, 43 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2004 Universitas Katolik Indonesia Atma Akuntansi Sarjana Ekonomi
Jaya, Jakarta Accounting Bachelor of Economics
Pengalaman Kerja | Working Experience
• Auditor KPMG (2004 - 2007)
• Auditor PwC (2008 - 2010)
• Manager Treasury Finance, PT Bank Ekonomi Raharja Tbk, member of HSBC Group (2010 - 2013)
• AVP Corporate Banking Business Finance, PT Bank HSBC Indonesia (2013 - 2016)
• Head of Finance, Accounting & Product Control, PT Bank Danamon Indonesia Tbk (2016 - 2018)
• Head of Corporate Performance, PT Bank Danamon Indonesia Tbk (2019)
• Head of Corporate Planning & Business Performance, PT Bank Neo Commerce Tbk (2020 - 2023)
• Head of Corporate Planning, Business Performance & Sales Management, PT Bank Maspion Indonesia Tbk (2024-present)
Yanesha Hartdy
Strategy / Transformation Head
Warga Negara Indonesia, 39 Tahun | Indonesia Citizen, 39 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2009 Universitas Katolik Parahyangan, Akuntansi Sarjana Akuntansi
Bandung Accounting Bachelor of Accounting
Pengalaman Kerja | Working Experience
• Junior Audit di BDO Tanubrata Sutanto Fahmi dan Rekan (2009-2010)
• Junior Audit di KPMG Siddharta Widjaja (2010-2011)
• Vice President di PT Bank HSBC Indonesia (2011-2024)
• Strategy / Transformation Head at PT Bank Maspion Indonesia Tbk (2024-present)
Zulkifli Adijaya
Head of Treasury & Financial Institution
Warga Negara Indonesia, 44 Tahun | Indonesia Citizen, 44 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2004 Iowa State University, Ames, IA, U.S.A Teknik Industri Sarjana Teknik
Industrial Engineering Bachelor of Engineering
Pengalaman Kerja | Working Experience
• Treasury, Foreign Exchange and Derivatives Trader, PT Bank Lippo Tbk (2006-2007)
• Treasury and Capital Market, Foreign Exchange and Option Trader, PT Bank Danamon Indonesia Tbk (2007-2010)
• Central Finance & FX Specialist, PT Sinarmas Agro Resources and Technology Tbk (2010 – 2011)
• Treasury, Foreign Exchange and derivative trader, PT Bank CTBC Indonesia Tbk (2011-2020)
• Treasury, Head of Trading, PT Bank CTBC Indonesia Tbk (2020 – 2023)
• Head of Treasury & Financial Institution, PT Bank Maspion Indonesia Tbk (2023 – Present)
Iwan Djayawasita
Head of Corporate Secretary
Warga Negara Indonesia, 46 Tahun | Indonesia Citizen, 46 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2002 Universitas 17 Agustus 1945 Surabaya Teknik Industri Sarjana Teknik
Industrial Engineering Bachelor of Engineering
Pengalaman Kerja | Working Experience
• Sales Supervisor, PT Astra International Tbk (2001-2006)
• Manager Consumer Asset, HSBC Indonesia, (2006-2011)
• Team Leader Funding, PT Bank Commonwealth Indonesia (2011-2012)
• Manager Corporate Commercial Funding Business, PT Bank OCBC NISP Tbk (2012-2017)
• AVP Transaction Banking, PT. Bank Rabobank International Indonesia (2017-2019)
• AVP Corporate Funding, PT Bank Mega Tbk (2019)
• Head of Corporate Secretary, PT Bank Maspion Indonesia Tbk (2020-present)
...
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PROFIL PERUSAHAAN
Company Profile
Akadhita Bogo Kristamtomo
Head of Operational
Warga Negara Indonesia, 40 Tahun | Indonesia Citizen, 40 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2007 STIE IEU, Yogyakarta Ekonomi Manajemen Sarjana Ekonomi
Economic Management Bachelor of Economics
Pengalaman Kerja | Working Experience
• Account Officer, PT Bank Danamon Indonesia Tbk (2007-2009)
• Operation Officer, PT Bank BTPN Tbk (2009-2009)
• Quality Assurance-Internal Auditor, PT Bank BTPN Tbk (2009-2010)
• Management Trainee, PT Bank BTPN Tbk (2010-2010)
• PMO Specialist for Pension & Retail Funding, PT Bank BTPN Tbk (2011-2013)
• Branch Operation Manager, PT Bank BTPN Tbk (2014-2014)
• Area Operations Manager, PT Bank BTPN Tbk (2014-2016)
• Product Owner-Process Development, PT Bank BTPN Tbk (2016-2018)
• Area Quality Assurance Manager, PT Bank BTPN Tbk (2018-2020)
• Regional Quality Assurance Lead, PT Bank BTPN Tbk (2020-2023)
• Head of Operational, PT Bank Maspion Indonesia Tbk (2023-present)
Albert Febriant
Head of Corporate Real Estate & Services
Warga Negara Indonesia, 36 Tahun | Indonesia Citizen, 36 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2010 Universitas Katolik Widya Mandala, Teknik Kimia Sarjana Teknik
Surabaya Chemical Engineering Bachelor of Engineering
2015 Universitas Pelita Harapan, Surabaya Manajemen Keuangan Magister Manajemen
Financial Management Master of Management
Pengalaman Kerja | Working Experience
• Branch Development, PT Bank Maspion Indonesia Tbk (2010-2017)
• Marketing Supervisor, PT Wangta Agung (2017-2020)
• Branch Manager, PT Nipsea Paint and Chemicals (2020-2022)
• Head of General Affair, PT Bank Maspion Indonesia Tbk (2022-2025)
• Head of Corporate Real Estate & Services, PT Bank Maspion Indonesia Tbk (2025-present)
Handi Maputra
Head of Compliance
Warga Negara Indonesia, 54 Tahun | Indonesia Citizen, 54 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
1996 Universitas Gadjah Mada, Yogyakarta Ilmu Hukum Sarjana Hukum
Law Science Bachelor of Law
2022 Universitas Trisakti, Jakarta Hukum Bisnis Magister Hukum
Business Law Master of Law
Pengalaman Kerja | Working Experience
• Assistant Marketing Officer, PT Bank Danamon Indonesia Tbk (1996-1998)
• Marketing Officer, PT Bank Danamon Indonesia Tbk (1999-2001)
• Compliance Officer, PT Bank Danamon Indonesia Tbk (2001-2002)
• Sub Manager Risk Management & Compliance, PT Bank Danamon Indonesia Tbk (2002-2004)
• Assistant Manager Compliance, PT Bank Danamon Indonesia Tbk (2004-2006)
• Compliance Manager, PT Bank Danamon Indonesia Tbk (2006-2008)
• Senior Compliance, PT Bank Mega Syariah (2008-2013)
• Head of Legal Product and Policy, PT Bank Muamalat Indonesia Tbk (2013-2022)
• Trainer and Legal Consultant, PT Azecotama & PT HMM (2022-2023)
• Asssociate Lawyer, Dewan Syam & Partners (2023-2024)
• Head of Compliance, PT Bank Maspion Indonesia Tbk (2024-present)
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Lily Wijaya
Head of AML-CFTP
Warga Negara Indonesia, 51 Tahun | Indonesia Citizen, 51 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
1997 Universitas Wijaya Kusuma, Surabaya Ekonomi Sarjana Ekonomi
Economics Bachelor of Economics
2010 Universitas Airlangga, Surabaya Manajemen Keuangan Magister Manajemen
Financial Management Keuangan
Master of Financial
Management
Pengalaman Kerja | Working Experience
• Senior Bookkeeper, PT Adya Buana Persada (1992 - 1997)
• Internal Audit Staff, PT Bank Maspion Indonesia Tbk(1997-2002)
• Credit Risk Control Staff, PT Bank Maspion Indonesia Tbk (2002-2004)
• Head of Operational Audit Sub Department, (2004-2006)
• Head of Verification Department, PT Bank Maspion Indonesia Tbk (2006-2014)
• Head of AML-CFT, PT Bank Maspion Indonesia Tbk (2010-2017)
• Head of Compliance & AML-CFTP, PT Bank Maspion Indonesia Tbk (2017- 2024)
• Head of AML-CFTP, PT Bank Maspion Indonesia Tbk (2024 – present)
Alida Victoria Putri
Head of Corporate & FI Credit Review
Warga Negara Indonesia, 43 Tahun | Indonesia Citizen, 43 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2003 Universitas Indonesia, Jakarta Akuntansi Sarjana Akuntansi
Accounting Bachelor of Accounting
2009 Erasmus University, Rotterdam Bisnis Magister Administrasi Bisnis
Business Master of Business
Administration
Pengalaman Kerja | Working Experience
• Financial Controller, Unilever Indonesia (2003-2007)
• Equity Analyst, MNC Securities (2009-2010)
• Equity Analyst, DBS Vickers Securities (2010-2011)
• Senior Manager-Corporate Credit Analyst, Rabobank Indonesia (2011-2015)
• AVP-Senior Corporate Credit Reviewer, Bank QNB Indonesia (2015-2018)
• VP-Senior Credit Analyst, BNP Paribas Indonesia (2018-2023)
• Head of Credit Review, PT Bank Maspion Indonesia Tbk (2024-2025)
• Head of Corporate & FI Credit Review, PT Bank Maspion Indonesia Tbk (2025-present)
Esy
Head of Small Commercial & Retail Credit Review
Warga Negara Indonesia, 48 Tahun | Indonesia Citizen, 48 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
1999 Universitas Trisakti, Jakarta Akuntansi Sarjana Akuntansi
Accounting Bachelor of Accounting
Pengalaman Kerja | Working Experience
• Credit Analyst Retail Commercial, PT Bank Buana Indonesia (1999-2003)
• Wakil Kepala Seksi Retail Commercial, PT Bank Buana Indonesia (2003-2005)
• Kepala Bagian Retail Commercial, PT Bank Buana Indonesia (2005-2008)
• Credit Approver, PT Bank UOB Buana (2008-2009)
• Senior Credit Approver, PT Bank UOB Buana (2009-2010)
• Senior Credit Underwriter, PT Bank Permata Tbk. (2010-2011)
• Credit Advisor SME, PT Bank Commonwealth (2011-2018)
• Deal Underwriter SME Unit Head, PT Bank Commonwealth (2019-2024)
• Head of Small Commercial and Retail Credit Review, PT Bank Maspion Indonesia Tbk (2024-present)
...
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PROFIL PERUSAHAAN
Company Profile
Rony Parolin Simanjuntak
Head of Risk Management
Warga Negara Indonesia, 46 Tahun | Indonesia Citizen, 46 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2001 Indonesia Persada University (UPI) YAI, Manajemen Keuangan Sarjana Manajemen
Jakarta Financial Management Keuangan
Bachelor of Financial
Management
2017 Indonesia Persada University (UPI) YAI, Manajemen Keuangan Magister Keuangan
Jakarta Financial Management Master of Financial
Management
Pengalaman Kerja | Working Experience
• Product Development Division Officer, PT Maybank Indonesia Tbk (ex Bank International Indonesia) (2002-2004)
• Management Development Program / Analyst, Perum Pegadaian (2004-2009)
• Unit Mandiri Manager, PT Bank Mandiri Tbk (2009 – 2011)
• Deputy Dept Head, PT Bank Victoria International Tbk (2012-2013)
• Credit Risk Manager, Sampoerna Financial Group (2013 – 2014)
• Risk Management Dept Head (Acting as Division Head), PT Bank IBK Indonesia Tbk (ex Bank Agris) (2014-2017)
• Risk Management Departement Head, Bank J Trust Indonesia (2017-2018)
• Risk Management Deputy Division Head, Bank J Trust Indonesia (2018-2020)
• Risk Management Division Head Report to Executive Vice President, Bank J Trust Indonesia (2020-2022)
• Portfolio Management Departement Head Report to Division Head, Indonesia Eximbank, Lembaga Pembiayaan Ekspor
Indonesia (LPEI) (2022-2023)
• Head of Risk Management, PT Bank Maspion Indonesia Tbk (2023-present)
Mohamad Kristanto
Head of Policy
Warga Negara Indonesia, 41 Tahun | Indonesia Citizen, 41 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2005 Sekolah Tinggi Teknologi Telkom, Teknik Informatika Ahli Madya
Bandung Computer Engineering Associate Expert
2009 Universitas Mercu Buana, Jakarta Teknik Informatika Sarjana Teknik
Computer Engineering Bachelor of Engineering
2021 Universitas Gadjah Mada, Yogyakarta Manajemen Magister Manajemen
Management Master of Management
Pengalaman Kerja | Working Experience
• Department Head of Retail Risk Group at PT Bank Syariah Mandiri (2001-2016)
• Senior Manager of Integrated Risk Management Division at PT Sarana Multi Infrastruktur (2016-2022)
• Department Head of Risk Management Division at Indonesia Financial Group (2022-2023)
• Division Head of Policy, PT Bank Maspion Indonesia Tbk (2023-present)
Wally Umoro
Head of Credit Product Trade and Supply Chain
Warga Negara Indonesia, 44 Tahun | Indonesia Citizen, 44 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2004 Institut Teknologi Bandung Teknik Geologi Sarjana Teknik
Geology Engineering Bachelor of Engineering
Pengalaman Kerja | Working Experience
• Intermediate Trade Service Clerk, Standard Chartered Bank (2004-2007)
• Assistant Manager Guarantee and SBLC, HSBC Indonesia (2007-2013)
• AVP Trade and Supply Chain Product Manager, Citibank N.A. (2013-2017)
• AVP Trade and Supply Chain Product Manager, PT Bank Rabobank International Indonesia (2017-2019)
• VP Trade and Supply Chain Product Manager, MUFG Bank Ltd (2019-2024)
• Head of Credit Product Trade and Supply Chain, PT Bank Maspion Indonesia Tbk (2024-present)
Sabrina RHA Sidabutar
Head of Cash Management
Warga Negara Indonesia, 49 Tahun | Indonesia Citizen, 49 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2000 Deakin University, Australia Commerce Bachelor of Commerce
2001 Monash University, Australia Applied Finance Master of Applied Finance
Pengalaman Kerja | Working Experience
• RM Financial Institutions, PT Bank Mandiri (Persero) Tbk (2002-2007)
• Client Manager, HSBC Indonesia (2007-2008)
• Strategy Office and Astra Relationship Division, PT Bank Permata Tbk (2008-2020)
• Sr Liquidity Management and Account Service Product, PT Bank UOB Indonesia (2020-2024)
• Head of Cash Management, PT Bank Maspion Indonesia Tbk (2024-present)
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Denny Agustriawan
Head of Digital Channel & Deposit
Warga Negara Indonesia, 41 Tahun | Indonesia Citizen, 41 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2007 Universitas Gadjah Mada, Yogyakarta Informatics & Computer Electrical Engineering
System
2017 Universitas Indonesia, Jakarta IT Governance Master of Information
Technology
Pengalaman Kerja | Working Experience
• IT Officer, PT Samsung Electronic Indonesia (2007-2008)
• Software Engineer, PT EMS Paramitra (2008-2009)
• Senior Programmer Analyst - BaNCS Core Banking, PT Bank Negara Indonesia Tbk (2009-2014)
• Parameter Analyst - Flexcube Core banking, PT Bank Commonwealth (2014-2016)
• Business Consultant - Online Cash Management, Hitachi eBworx Sdn Bhn (2016-2017)
• IT Business Analyst / System Analyst - Payment & Switching, PT Bank Commonwealth (2017-2018)
• Solution Analyst - Wealth Management Digital Transformation, PT Bank Mandiri Tbk (2018-2020)
• Head of Product Division, PT Bank Neo Commerce Tbk (2020-2023)
• Head of Digital Channel & Deposit, PT Bank Maspion Indonesia Tbk (2023 - Present)
Beethoven Sihite
Head of Corporate Banking
Warga Negara Indonesia, 45 Tahun | Indonesia Citizen, 45 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2002 Universitas Bina Nusantara, Jakarta Manajemen Teknologi Sarjana Komputer
Informasi Computer Science
Management of
Information Technology
2023 Swiss German University, Tangerang Double Degree, Business Magister Manajemen
Ernst Abbe Hochschule Jena Administration and Master of Management
Management Magister Business
Administration
Pengalaman Kerja | Working Experience
• Business Development Staff, PT Puradelta Lestari (2002-2007)
• Credit Marketing Officer, PT Bank Mega Tbk (2007-2008)
• Business Development Staff, PT Bank Mizuho Indonesia (2008-2010)
• Senior Relationship Officer, PT Bank Permata Tbk (2010-2017)
• Deputy Chief Representative Officer, Kasikornbank Public Company Limited (2018-2019)
• Head of Corporate Banking, PT Bank Maspion Indonesia Tbk (2019-present)
Ignatius Martono
Head of Commercial Banking
Warga Negara Indonesia, 42 Tahun | Indonesia Citizen, 42 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2006 Universitas Katolik Widya Mandala, Teknologi Pangan Sarjana Teknologi Pertanian
Surabaya Food Technology Bachelor of Agricultural
Technology
Pengalaman Kerja | Working Experience
• Public Relations & Promotions, PT Talkindo Selaksa Anugrah (2006-2007)
• SME – Relationship Officer, PT Bank Danamon Indonesia Tbk (2007-2011)
• Corporate Banking RM, PT Bank CTBC Indonesia (2011-2015)
• Commercial Banking TL – East Indonesia, PT Bank Rabobank International Indonesia (2015-2020)
• Managing Director, PT True Spices Indonesia (2020-2021)
• Regional Lending Head for Java, Bali and Nusa Tenggara, PT Kawan Cicil Teknologi Utama (2022-2023)
• Commercial Banking Area Head East Indonesia, PT Bank Maspion Indonesia Tbk (2023-2024)
• Head of Commercial Banking, PT Bank Maspion Indonesia Tbk (2025-present)
Shiny Tjahjarijadi
Head of Funding
Warga Negara Indonesia, 53 Tahun | Indonesia Citizen, 53 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
1994 University of Oxford, Inggris Business Administration Diploma in Bus. Administration
Pengalaman Kerja | Working Experience
• Assistant Relationship Manager, Standart Chartered Bank (1996-2003)
• Senior Business Relationship, PT Bank Commonwealth (2003-2006)
• Senior Manager, PT Bank Danamon Indonesia Tbk (2006-2007)
• AVP Lending, PT Bank Danamon Indonesia Tbk (2008-2013)
• Senior AVP, PT Bank Danamon Indonesia Tbk (2014-2015)
• Representative, Emirates National Bank of Dubai (2015-2023)
• Head of Funding, PT Bank Maspion Indonesia Tbk (2023-present)
...
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@
Company Profile
Juli Maria
Head of Branch Banking
Warga Negara Indonesia, 59 Tahun | Indonesia Citizen, 59 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
1991 Universitas Katolik Indonesia Atma Jaya, Manajemen Sarjana Ekonomi
Jakarta Management Bachelor of Economics
Pengalaman Kerja | Working Experience
• SME Banking Branch Manager – Roxy Mas, PT Bank CIMB Niaga Tbk (2000-2002)
• SME Banking Branch Manager – Pintu Kecil, PT Bank CIMB Niaga Tbk (2001-2006)
• SME Banking Branch Manager – Jembatan Dua, PT Bank CIMB Niaga Tbk (2006-2010)
• SME Banking Branch Manager – Tangerang, PT Bank CIMB Niaga Tbk (2010-2014)
• SME Area Manager Jakarta 2, PT Bank CIMB Niaga Tbk (2014 – 2015)
• SME Branch Manager – Plaza Oleos, PT Bank KEB Hana Indonesia (2016-2019)
• Area Manager - Jakarta 1, PT Bank KEB Hana Indonesia (2019-2020)
• Corporate-Commercial & SME Banking Division Head, PT Bank KEB Hana Indonesia (2020-2021)
• SME Banking Division Head, PT KEB Hana Indonesia (2022-2024)
• Corporate Banking Division Head, PT Bank Ina Perdana Tbk (2024)
• SME & Commercial Banking Division Head, PT Bank Ina Perdana Tbk (2024-2025)
• Head of Commercial Banking West, PT Bank Maspion Indonesia Tbk (2025-2025)
• Head of Branch Banking, PT Bank Maspion Indonesia Tbk (2025-present)
Johanes Hany. ST
Region Head East Indonesia
Warga Negara Indonesia, 42 Tahun | Indonesia Citizen, 42 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2006 Universitas Kristen Petra, Surabaya Teknik Industri Sarjana Teknik
Industrial Engineering Bachelor of Engineering
Pengalaman Kerja | Working Experience
• Customer Sales Relationship, PT Bank UOB Buana (2006-2007)
• Area Sales Manager, PT Bank UOB Buana (2007-2011)
• Regional Banking Manager, PT Bank ICBC Indonesia (2011-2016)
• Regional Consumer Loan Manager, PT Bank ICBC Indonesia (2016-2018)
• Consumer Banking Coordinator, PT Bank ICBC Indonesia (2018-2019)
• Area Head Surabaya, PT Bank OCBC NISP Tbk (2019-2024)
• Region Head East Indonesia, PT Bank Maspion Indonesia Tbk (2024-present)
Suryadi Sanjaya Limbung
Region Head West Indonesia
Warga Negara Indonesia, 40 Tahun | Indonesia Citizen, 40 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2007 Universitas Tanjungpura, Pontianak Manajemen Sarjana Ekonomi
Management Bachelor of Economics
2014 Universitas Tanjungpura, Pontianak Manajemen Magister Manajemen
Management Master of Management
Pengalaman Kerja | Working Experience
• Senior Relationship Officer, PT Bank UOB Indonesia (2007-2009)
• SME Lending Manager, PT Rabobank International Indonesia (2009-2017)
• Sub Branch Manager, PT Bank China Construction Bank Indonesia (2017-2018) & (2021-2023)
• Area Head Manager, PT Bank China Construction Bank Indonesia (2018-2021)
• Region Head West Indonesia, PT Bank Maspion Indonesia Tbk (2024-present)
Prapere Nugrahanto
Region Head Central Java
Warga Negara Indonesia, 51 Tahun | Indonesia Citizen, 51 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
1996 Universitas Kristen Satya Wacana, Ekonomi Sarjana Ekonomi
Salatiga Economics Bachelor of Economics
Pengalaman Kerja | Working Experience
• Relationship Manager Funding and Lending, PT Bank Danamon Indonesia Tbk (1996-2009)
• Relationship Manager Lending, PT Bank Commonwealth (2009-2010)
• Area Business Banking Manager, PT Bank UOB Indonesia (2010-2019)
• Credit Business Manager, PT Bank Mega Tbk (2020-2024)
• Region Head Central Java, PT Bank Maspion Indonesia Tbk (2024-present)
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Rendi Saputra
Area Head Jakarta 1
Warga Negara Indonesia, 36 Tahun | Indonesia Citizen, 36 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2011 Universitas Bina Nusantara, Jakarta Manajemen Sarjana Manajemen
Management Bachelor of Management
Pengalaman Kerja | Working Experience
• Senior Relationship Manager Lending, PT Bank DBS Indonesia (2013-2016)
• Branch Manager, PT Bank Sahabat Sampoerna (2016-2018)
• Area Business Banking Manager, PT Bank Rabobank International Indonesia (2018-2020)
• Area Head Jakarta 1, PT Bank Maspion Indonesia Tbk (2020-present)
Yuda Maranatha Sembiring
Area Head Jakarta 2
Warga Negara Indonesia, 47 Tahun | Indonesia Citizen, 47 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2011 Universitas Jayabaya, Jakarta Teknik Kimia Sarjana Kimia
Chemical Engineering Bachelor of Chemistry
Pengalaman Kerja | Working Experience
• Staff Analis Kimia, PT Pertamina Persero (2000-2004)
• SPV Marketing, CV Sembiring (2004-2006)
• SPV Produksi, PT Serena Energy (2006-2008)
• Personal Banking Officer, PT Bank Danamon Indonesia Tbk (2008-2010)
• Relantionship Manager, PT Bank Permata Tbk (2010-2015)
• Relantionship Manager, PT Bank Permata Tbk (2015-2019)
• Brand Development Manager, PT Bank Permata Tbk (2019-2022)
• Branch Manager, PT Bank Permata Tbk (2022-2024)
• Area Head Jakarta 2, PT Bank Maspion Indonesia Tbk (2024-present)
Adi Pusponegoro Tanojo
Area Head Surabaya 1
Warga Negara Indonesia, 42 Tahun | Indonesia Citizen, 42 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2005 Universitas Surabaya, Surabaya Teknik Industri Sarjana Teknik
Industrial Engineering Bachelor of Engineering
Pengalaman Kerja | Working Experience
• Sales Executive, PT Bank Internasional Indonesia Tbk (2005-2007)
• Business Manager, PT Bank Maybank Indonesia Tbk (2008-2017)
• Executive Branch Manager, PT Bank UOB Indonesia (2017-2024)
• Area Head Surabaya 1, PT Bank Maspion Indonesia Tbk (2024-present)
Katherine Kumalasari Susilo
Area Head Surabaya 2
Warga Negara Indonesia, 45 Tahun | Indonesia Citizen, 45 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2002 Universitas Kristen Petra, Surabaya Teknik Industri Sarjana Teknik
Industrial Engineering Bachelor of Engineering
Pengalaman Kerja | Working Experience
• Staf Kendali Mutu / Dosen at STIKOM (2002-2004)
• Area Head Surabaya 2 PT Bank Maspion Indonesia Tbk (2004-present)
...
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Main Branch Manager
Antoni Salim
Main Branch Manager Mangga Dua, Jakarta
Warga Negara Indonesia, 34 Tahun | Indonesia Citizen, 34 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2014 Universitas Slamet Riyadi, Surakarta Akuntansi Sarjana Akuntansi
Accounting Bachelor of Accounting
2016 Universitas Bina Nusantara Business Management Magister Manajemen
Master of Management
Pengalaman Kerja | Working Experience
• Team Leader Mobile Sales, PT Bank HSBC Indonesia (2014-2015)
• Client Acquisition Manager, PT Bank UOB Indonesia (2015-2016)
• Branch Manager, PT Indosurya Inti Finance (2017-2020)
• TL Funding, PT Akulaku Siver (2020-2022)
• Team Leader Corporate Funding, PT Bank Neo Commerce Tbk (2022-2023)
• Main Branch Manager Mangga Dua, PT Bank Maspion Indonesia Tbk (2023-present)
Anton Pramono Cahyono
Main Branch Manager Slamet Riyadi, Solo
Warga Negara Indonesia, 40 Tahun | Indonesia Citizen, 40 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2008 Universitas Surabaya Teknik Informatika Sarjana Komputer
Computer Engineering Computer Science
Pengalaman Kerja | Working Experience
• Account Officer, PT Bank Sinarmas Tbk (2008-2011)
• Sub-Branch Manager, PT Bank Sinarmas Tbk (2011-2013)
• Branch Manager, PT Bank Sinarmas Tbk (2013-2013)
• Sub-Branch Manager, PT Bank Bumi Artha Tbk (2013-2015)
• Branch Manager, PT Bank Harda International Tbk (2015-2021)
• Main Branch Manager Slamet Riyadi Solo, PT Bank Maspion Indonesia Tbk (2021-present)
Desi Muditamurni
Main Branch Manager Pierre Tendean, Purwokerto
Warga Negara Indonesia, 51 Tahun | Indonesia Citizen, 51 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2008 Universitas Wijayakusuma, Purwokerto Manajemen Sarjana Ekonomi
Management Bachelor of Economics
Pengalaman Kerja | Working Experience
• Teller, PT. Bank Central Asia Cabang Cilacap (1992-1993)
• Customer Service Officer, PT. Bank Central Asia Tbk Cabang Cilacap (1993-1995)
• Authorized Signer, PT. Bank Central Asia Cabang Tbk Cilacap (1995-1997)
• Customer Service, PT. Bank Bali Cabang Purwokerto (1997-1999)
• Customer Relation Officer, PT. Bank Bali Cabang Purwokerto (1999-2002)
• Head Desk Marketing, PT. Bank Maspion Indonesia Tbk (2004-2009)
• Pjs Pemimpin Cabang , PT. Bank Maspion Indonesia Tbk (2009-2011)
• Main Branch Manager Pierre Tendean, Purwokerto, PT. Bank Maspion Indonesia Tbk (2011-present)
Devri Christian
Main Branch Manager Serpong, Tangerang Selatan
Warga Negara Indonesia, 41 Tahun | Indonesia Citizen, 41 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2007 Universitas Bina Nusantara, Jakarta Teknik Informatika Sarjana Komputer
Computer Engineering Computer Science
Pengalaman Kerja | Working Experience
• Funding Officer, Bank Internasional Indonesia (2008-2010)
• Coordinator Marketing, PT Bank Mega Tbk (2010-2011)
• Assistant Sales Manager, PT Bank Danamon Indonesia Tbk (2011-2013)
• Relationship Manager, PT Bank Nusantara Parahyangan (2013-2014)
• Relationship Manager, PT Bank CIMB Niaga Tbk (2014-2017)
• Relationship Manager Priority, PT Bank Permata Tbk (2017-2018)
• Branch Manager, PT Bank Permata Tbk (2018-2021)
• Branch Manager, PT Bank Maybank Indonesia Tbk (2021-2024)
• Main Branch Manager Serpong, PT Bank Maspion Indonesia Tbk (2024-present)
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Umiati Sasmita
Main Branch Manager Manyar Kertoarjo, Surabaya
Warga Negara Indonesia, 54 Tahun | Indonesia Citizen, 54 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
1994 Universitas Yos Sudarso, Surabaya Ekonomi Sarjana Ekonomi
Economics Bachelor of Economics
Pengalaman Kerja | Working Experience
• CS di PT Bank Bira (1992-1998)
• Team Leader di Bank Ekonomi (1999-2010)
• Branch Executive di PT Bank OCBC NISP Tbk (2010-2024)
• Sub Branch Manager Merr di PT Bank Maspion Indonesia Tbk (2024-2025)
• Main Branch Manager Manyar Kertoarjo di PT Bank Maspion Indonesia Tbk (2025-present)
S. Risdianto
Main Branch Manager Jember
Warga Negara Indonesia, 48 Tahun | Indonesia Citizen, 48 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2000 Universitas Jember Keuangan Sarjana Ekonomi
Finance Bachelor of Economics
2017 Universitas Terbuka, Jember Akuntansi Magister Akuntansi
Accounting Master of Accounting
Pengalaman Kerja | Working Experience
• Electronic Data Processing di PT Djarum (2000-2002)
• Branch Manager Trenggalek di PT Bank Bukopin Tbk (2002-2024)
• Main Branch Manager Jember di PT Bank Maspion Indonesia Tbk (2024-present)
Rianto Manik
Main Branch Manager Ahmad Yani, Makassar
Warga Negara Indonesia, 31 Tahun | Indonesia Citizen, 31 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2015 Institut Teknologi Bandung Teknik Geodesi dan Sarjana Teknik
Geomatika Bachelor of Engineering
Geodesy and Geomatics
Engineering
Pengalaman Kerja | Working Experience
• Relationship Manager di PT Bank Negara Indonesia Tbk (2016-2019)
• Marketing Business Supervisor di PT Bank Negara Indonesia Tbk (2019-2021)
• Branch Manager di PT Bank Seabank Indonesia (2022-2024)
• Main Branch Manager Ahmad Yani Makassar di PT Bank Maspion Indonesia Tbk (2024-present)
Iwan Mulyadi Yahya
Main Branch Manager Agus Salim, Semarang
Warga Negara Indonesia, 52 Tahun | Indonesia Citizen, 52 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
1996 STIE Bandung Manajemen Sarjana Manajemen
Management Bachelor of Management
Pengalaman Kerja | Working Experience
• Account Officer Cirebon Branch, PT Maybank Indonesia Tbk (1996 - 2024)
• Sub Branch Manager Kotawisata, Cibubur, PT Maybank Indonesia Tbk (2004 - 2006)
• Branch Manager Pekalongan, Kudus, Tegal PT Maybank Indonesia Tbk (2006 - 2015)
• Area Branch Manager Purwokerto, PT Maybank Indonesia Tbk (2015 - 2019)
• Area Branch Manager Solo, PT Maybank Indonesia Tbk (2019 - 2020)
• Area Branch Manager Yogyakarta, PT Maybank Indonesia Tbk (2020 - 2021)
• Regional Retail Banking Jateng, PT Maybank Indonesia Tbk (2021 sd 2023)
• Main Branch Manager Agus Salim Semarang di PT Bank Maspion Indonesia Tbk (2023-present)
...
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Heince
Main Branch Manager Sutomo, Medan
Warga Negara Indonesia, 47 Tahun | Indonesia Citizen, 47 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2010 ITMI, Medan Akuntansi Sarjana Akuntansi
Accounting Bachelor of Accounting
Pengalaman Kerja | Working Experience
• Staff Pembukuan di PT South East Asia Bank (1996-1997)
• Electronic Data Processing di PT Multi Pratama Jaya (1998-1999)
• Machine Instructor di Walpax Co. Ltd Taiwan (1999-2002)
• Main Branch Manager Sutomo Medan di PT Bank Maspion Indonesia Tbk (2002-present)
Ezra Adhitya Selasi Utomo
Main Branch Manager Denpasar, Bali
Warga Negara Indonesia, 43 Tahun | Indonesia Citizen, 43 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2004 Universitas Atma Jaya Yogyakarta Teknik Sipil Sarjana Teknik
Civil Engineering Bachelor of Engineering
Pengalaman Kerja | Working Experience
• Teller, PT Bank Danamon Indonesia Tbk (2004-2006)
• Teller, PT Bank Maspion Indonesia Tbk (2007-2010)
• Assistant Marketing, PT Bank Maspion Indonesia Tbk (2010-2012)
• Head Desk Marketing, PT Bank Maspion Indonesia Tbk (2012-2019)
• Area Head Marketing, PT Bank Maspion Indonesia Tbk (2019)
• Main Branch Manager Denpasar di PT Bank Maspion Indonesia Tbk (2019-present)
Irene Maharani
Main Branch Manager Veteran, Palembang
Warga Negara Indonesia, 49 Tahun | Indonesia Citizen, 49 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
1998 Universitas Tridinanti, Palembang Manajemen Sarjana Manajemen
Management Bachelor of Management
Pengalaman Kerja | Working Experience
• Head Finance di Sahabat Motor Group (1999-2000)
• Operational Head di International AVB (2001-2003)
• Consumer Banking Head SME Division Commercial Banking di PT Bank Panin Indonesia Tbk (2004-2011)
• Senior Ass.Vice President, Distribution Head Consumer & Secured Loan di PT Bank OCBC NISP Tbk (2011-2014)
• Direktur Utama dan Principal di PT Mitra Griya Indojaya (2014-2017)
• Main Branch Manager - Cabang Palembang di PT Bank Maspion Indonesia Tbk (2017-present)
Khristina Firda V.H
Main Branch Manager Malang
Warga Negara Indonesia, 36 Tahun | Indonesia Citizen, 36 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2011 Universitas Kristen Petra, Surabaya Teknik Industri Sarjana Teknik
Industrial Engineering Bachelor of Engineering
Pengalaman Kerja | Working Experience
• Senior Funding Sales Officer di PT Bank Sinarmas Tbk (2016-2018)
• Relationship Manager Wealth Banking di PT Bank UOB Indonesia (2018-2019)
• CRM di PT Bank Danamon Indonesia Tbk (2019-2021)
• Branch Manager di PT Bank Maybank Indonesia Tbk (2021-2023)
• Main Branch Manager di PT Bank Mega Tbk (2023-2024)
• Main Branch Manager Basuki Rahmat di PT Bank Maspion Indonesia Tbk (2024-2025)
• Main Branch Manager Malang di PT Bank Maspion Indonesia Tbk (2025-present)
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Irawati Susilo
Main Branch Manager Basuki Rahmat, Surabaya
Warga Negara Indonesia, 47 Tahun | Indonesia Citizen, 47 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2001 University of New South Wales, Seni Sarjana Seni
Australia Art Bachelor of Art
2003 University of New South Wales, Ekonomi Master of Commerce
Australia Economics
Pengalaman Kerja | Working Experience
• Relationship Manager di PT Bank Danamon Indonesia Tbk (2006-2011)
• Relationship Manager di PT Bank UOB Indonesia (2011-2013)
• Sub Branch Manager di PT Bank Mega Tbk (2013-2024)
• Main Branch Manager Manyar Kertoarjo di PT Bank Maspion Indonesia Tbk (2024-2025)
• Main Branch Manager Basuki Rahmat di PT Bank Maspion Indonesia Tbk (2025-present)
Helen Agussari Budiman
Main Branch Manager Sunda, Bandung
Warga Negara Indonesia, 47 Tahun | Indonesia Citizen, 47 years old
Graduate Year Institution Name Faculty/Department Graduate/Degree
2000 Universitas Kristen Maranatha, Bandung Teknik Industri Sarjana Teknik
Industrial Engineering Bachelor of Engineering
Pengalaman Kerja | Working Experience
• Account Officer, PT Bank Lippo Tbk (2001-2007)
• Cluster Head Corporate Banking Group, PT Bank CTBC Indonesia (2007-2013)
• Area Business Banking Manager, PT Bank UOB Indonesia (2013-2018)
• Regional Business Leader Commercial Banking, PT Bank BTPN Tbk (2015-2017)
• Area Business Leader Small Medium Enterprise, PT Bank BTPN Tbk (2017-2018)
• Branch Manager, PT Bank Rabobank Internasional Indonesia (2018-2020)
• Branch Manager, PT Bank IBK Indonesia (2020-2022)
• Branch Manager, PT Bank China Construction Bank Indonesia (2022-2023)
• Main Branch Manager, PT Bank Maspion Indonesia Tbk (2024-present)
Komposisi Pemegang Saham
Shareholder Composition [OJK C.3] [GRI 2-1]
Berdasarkan Daftar Pemegang Saham yang dikeluarkan oleh PT Adimitra Based on the Shareholders Register issued by PT Adimitra Jasa Korporasi the
Jasa Korpora selaku Biro Administrasi Efek pada tanggal 31 Desember Share Registrar of December 31, 2025, Bank Maspion’s shareholder composition
2025, komposisi pemegang saham Bank Maspion adalah sebagai is as described as follows:
berikut:
Komposisi Pemegang Saham dengan Composition Shareholders with 5% or more
Kepemilikan 5% atau Lebih Ownership
Per 1 Januari 2025 Per 31 Desember 2025
Pemegang Saham As of January 1, 2025 As of December 31, 2025
Shareholders Jumlah Saham Jumlah Saham
% %
Number of Shares Number of Shares
KASIKORN VISION 14.680.989.577 81,10 15.574.208.968 86.03%
FINANCIAL COMPANY
PTE. LTD.
PT Alim Investindo 2.515.221.271 13,89 - -
Jumlah | Total 17.196.210.848 94,99 15.574.208.968 86.03%
...
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Kelompok Pemegang Saham dengan Shareholder Groups with Less than 5% Ownership
Kepemilikan Kurang dari 5%
Per 1 Januari 2025 Per 31 Desember 2025
Pemegang Saham As of January 1, 2025 As of December 31, 2025
Shareholders Jumlah Saham Jumlah Saham
% %
Number of Shares Number of Shares
Institusi Lokal 441.701.734 2,44 1.973.190.302 10,90
Local Institutions
Institusi Asing 443.941.138 2,45 534.427.450 2,95
Foreign Institutions
Individu Lokal 20.772.654 0,12 20.800.184 0,11
Local Individuals
Individu Asing 35.900 0,00 35.400 0,00
Foreign Individuals
Jumlah | Total 906.451.456 5,01 2.528.453.336 13,96
Komposisi Pemegang Saham Berdasarkan Shareholder Composition Based on Ownership
Klasifikasi Kepemilikan Classification
Per 1 Januari 2025 Per 31 Desember 2025
Pemegang Saham As of January 1, 2025 As of December 31, 2025
Shareholders Jumlah Saham Jumlah Saham
% %
Number of Shares Number of Shares
Institusi Lokal 2.956.923.035 16,33 1.973.190.302 10,90
Local Institutions
Institusi Asing 15.124.930.715 83,55 16.108.636.418 88,98
Foreign Institutions
Individu Lokal 20.791.384 0,11 20.800.184 0,11
Local Individuals
Individu Asing 35.900 0,00 35.400 0,00
Foreign Individuals
Jumlah | Total 18.102.662.304 100,00 18.102.662.304 100,00
Kepemilikan Saham Anggota Dewan Komisaris Share Ownership of the Members of the Board of
dan Direksi Commissioners and Board of Directors
Per 1 Januari 2025 Per 31 Desember 2025
Nama Jabatan As of January 1, 2025 As of December 31, 2025
Name Position Jumlah Saham Jumlah Saham
% %
Number of Shares Number of Shares
Chat Luangarpa Komisaris Utama - 0,00% - 0,00%
President Commissioner
Diana Alim Komisaris - 0,00% - 0,00%
Commissioner
Alan Jenviphakul Komisaris Independen - 0,00% - 0,00%
Independent Commissioner
Pardi Kendy Komisaris Independen - 0,00% - 0,00%
Independent Commissioner
Rony Teja Sukmana Komisaris Independen - 0,00% - 0,00%
Independent Commissioner
Kasemsri Charoensiddhi Direktur Utama - 0,00% - 0,00%
President Director
Junita Wangsadinata Direktur Bisnis - 0,00% - 0,00%
Business Director
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Per 1 Januari 2025 Per 31 Desember 2025
Nama Jabatan As of January 1, 2025 As of December 31, 2025
Name Position Jumlah Saham Jumlah Saham
% %
Number of Shares Number of Shares
Irawan Rukmanto Direktur Operasional - 0,00% - 0,00%
Operations Director
Viktor Ebenheizer Fanggidae Direktur Kepatuhan dan Legal - 0,00% - 0,00%
Compliance and Legal Director
Jeffrey Bob Karman Direktur Kredit dan Risiko - 0,00% - 0,00%
Credit and Risk Director
Kepemilikan Saham Tidak Langsung Anggota Indirect Share Ownership of the Members of the
Dewan Komisaris dan Direksi Board of Commissioners and Board of Directors
Hingga akhir tahun 2025, seluruh anggota Dewan Komisaris dan Until the end of 2025, all members of the Board of Commissioners
Direksi Bank tidak memiliki kepemilikan saham tidak langsung atas and Board of Directors of the Bank did not have any indirect share
saham Bank. ownership of the Bank’s shares.
Struktur Pemegang Saham serta Informasi Shareholder Structure as well as Information of Main
Pemegang Saham Utama dan Pengendali and Controlling Shareholder
Pemegang saham utama dan pengendali Bank adalah Kasikorn The major shareholder and controller of the Bank is Kasikorn Vision
Vision Financial Company Pte. Ltd. yang dimiliki sepenuhnya oleh Financial Company Pte. Ltd., which is wholly owned by KASIKORNBANK
KASIKORNBANK PUBLIC COMPANY LIMITED (KBANK) dengan PUBLIC COMPANY LIMITED (KBANK) with 15,574,208,968 shares or
kepemilikan 15.574.208.968 saham atau 86,03%. 86.03% ownership.
Berdasarkan struktur kepemilikan saham Perseroan, pemilik manfaat Based on the Company’s shareholding structure, the Company’s
tingkat perorangan Perseroan (ultimate beneficial owner) adalah Tan ultimate beneficial owner at the individual level is Tan Siew Lan,
Siew Lan, Nancy. Penetapan ini selaras dengan pelaporan informasi Nancy. This determination is consistent with the reporting of individual
Pemilik Manfaat tingkat perorangan yang telah didaftarkan Perseroan beneficial ownership information that has been registered by the
ke AHU Kemenkumham juga atas nama Tan Siew Lan, Nancy. Company with the AHU of the Ministry of Law and Human Rights under
the name Tan Siew Lan, Nancy.
...
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KASIKORNBANK
PUBLIC COMPANY
KBANK 2,45%
LIMITED (KBANK) KVF 86,03%
KVFI 1,00%
100,00%
Masyarakat 10,52%
KASIKORN VISION Public
FINANCIAL COMPANY Total 100%
PTE LTD (KVF)
99,99% 86,03%
PT KASIKORN VISION MASYARAKAT
FINANCIAL INDONESIA Public
1,00% 10,52%
2,45% PT BANK MASPION
INDONESIA TBK
Entitas Anak, Perusahaan Asosiasi, dan Perusahaan Ventura
Subsidiary, Associated Company, and Joint Venture [GRI 2-2]
Hingga 31 Desember 2025, Bank tidak memiliki entitas anak, Until the end of December 31, 2025, the Bank did not have any
perusahaan asosiasi, dan perusahaan ventura. Subsidiary, associated company or joint venture.
Kronologis Pencatatan Saham
Share Listing Chronology
Tambahan Modal Jumlah Saham
Tanggal Tindakan Harga Saham
Disetor (Saham) Diterbitkan Bursa
Pencatatan Korporasi Share Price
Additional Paid-up Number of Shares Stock Exchange
Listing Date Corporate Action (Rp)
Capital (Shares) Issued
11 Juli 2013 Penawaran Umum 320 770.000.000 3.851.000.000 Bursa Efek Indonesia
July 11, 2013 Perdana Indonesia Stock
Initial Public Offering Exchange
14 Oktober 2016 Penawaran Umum 340 592.461.538 4.443.461.538 Bursa Efek Indonesia
October 14, 2016 Terbatas I Indonesia Stock
Right Issue I Exchange
24 November 2022 Penawaran Umum 410 4.176.853.845 8.620.315.383 Bursa Efek Indonesia
November 24, 2022 Terbatas II Indonesia Stock
Right Issue II Exchange
8 November 2023 Penawaran Umum 370 9.482.346.921 18.102.662.304 Bursa Efek Indonesia
November 8, 2023 Terbatas III Indonesia Stock
Right Issue III Exchange
12 September 2025 Ketentuan Free Float 500 983.732.793 18.102.662.304 Bursa Efek Indonesia
September 12, 2025 Free Float Provisions Indonesia Stock
Exchange
Informasi Pencatatan Efek Lainnya
Information on Other Securities Listing
Hingga akhir tahun 2025, Perseroan tidak melakukan pencatatan efek Until the end of 2025, the Company did not conduct other securities
lainnya. listing.
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a'J BANKMAsPION
Lembaga Penunjang Pasar Modal
Capital Market Supporting Agencies
Informasi Perdagangan dan Pencatatan Saham Akuntan Publik
Trade Information and Shares Listing Public Accountant
PT Bursa Efek Indonesia Tanubrata Sutanto Fahmi Bambang & Rekan
Gedung Bursa Efek Indonesia, Tower 1, Lantai 6 Prudential Tower, 17th Floor
Jl. Jend. Sudirman Kav. 52-53 Jl. Jend. Sudirman Kav. 79
Jakarta 12190, Jakarta 12910 - Indonesia
Indonesia
Tel | Phone : (021) 57957300
Tel | Phone : (021) 5150515 Fax | Facsimile : (021) 57957301
Fax | Facsimile : (021) 5150091 Jasa | Service :
Jasa | Service : Pencatatan Saham | Share Listing Audit Laporan Keuangan Perseroan untuk tahun buku
Periode | Period : Januari – Desember 2025 | yang berakhir pada tanggal 31 Desember 2025
January – December 2025 Audit of the Company’s Financial Statements for the year
Biaya | Fee : Rp277.500.000 ended in December 31, 2025
Jasa Non-Audit I Non-Audit Service : Tidak ada I None
Periode | Period : Januari – Desember 2025 |
January – December 2025
Biaya Audit | Audit Fee : Rp1.110.000.000
Biro Administrasi Efek Kustodian
Securities Administration Bureau Custodian
PT Adimitra Jasa Korpora PT Kustodian Sentral Efek Indonesia
Kirana Boutique Office Gedung Bursa Efek Indonesia, Menara I, Lantai 5
Jl. Kirana Avenue III Blok F3 No. 5 Jl. Jend. Sudirman Kav. 52-53 Jakarta 12190
Kelapa Gading, Jakarta Utara 14250, Indonesia Indonesia
Tel | Phone : (021) 29745222 Tel | Phone : (021) 52991099
Fax | Facsimile : (021) 29289961 Fax | Facsimile : (021) 52991199
Jasa | Service : Pengelolaan Daftar Pemegang Saham | Jasa | Service : Pengelolaan Administrasi Saham |
Shareholder Management Share Administration Management
Periode | Period : Juli 2025 – Juni 2026 | Periode | Period : Januari – Desember 2025 |
July 2025 – June 2026 January - December 2025
Biaya | Fee : Rp35.530.000 Biaya | Fee : Rp11.100.000
Perubahan yang Bersifat Signifikan
Significant Changes [OJK C.6]
PT Bank Maspion Indonesia Tbk (“Bank Maspion” atau “BMAS”) PT Bank Maspion Indonesia Tbk (“Bank Maspion” or “BMAS”) has
telah memenuhi ketentuan regulasi terkait pemenuhan saham free fulfilled the regulatory requirements regarding free float shares with
float dengan porsi sebesar 10,52%, serta meningkatkan kepemilikan a portion of 10.52%, and increased its ownership of KASIKORNBANK
KASIKORNBANK PUBLIC COMPANY LIMITED (KBank Group)* menjadi PUBLIC COMPANY LIMITED (KBank Group)* to 89.48% as of September
89,48% per 12 September 2025. 12, 2025.
*Informasi lebih detail dapat dilihat pada tabel komposisi pemegang *More detailed information can be found in the shareholder
saham. composition table.
...
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PROFIL PERUSAHAAN
Company Profile
Informasi pada Situs Web Bank Maspion
Information on Bank Maspion’s Website
Situs resmi Bank Maspion (www.bankmaspion.co.id) disusun untuk The official website of Bank Maspion (www.bankmaspion.co.id)
memenuhi prinsip keterbukaan, kemudahan akses, dan transparansi is designed to uphold the principles of information disclosure, ease
informasi sebagaimana diatur dalam Peraturan Otoritas Jasa of access, and transparency, as stipulated in the Financial Services
Keuangan (POJK) Nomor 8/POJK.04/2015 tentang Situs Web Emiten Authority Regulation (POJK) Number 8/POJK.04/2015 concerning the
atau Perusahaan Publik. POJK ini mewajibkan perusahaan publik Websites of Issuers or Public Companies. This regulation requires public
menyediakan situs web resmi yang menyajikan informasi yang companies to maintain an official website that provides open, up-to-
terbuka, aktual, dan dapat diakses oleh publik, mencakup informasi date, and publicly accessible information, including general corporate
umum, informasi bagi investor, informasi tata kelola, dan informasi information, investor-related information, corporate governance
tanggung jawab sosial perusahaan. information, and corporate social responsibility disclosures.
Informasi Umum Perusahaan General Corporate Information
Bank Maspion menyajikan informasi dasar yang lengkap melalui Bank Maspion presents comprehensive basic information through the
struktur menu di situsnya, antara lain: riwayat singkat, visi dan misi, structured menu on its website, including a brief corporate profile,
nilai-nilai inti, struktur organisasi, serta prestasi perusahaan. Informasi vision and mission, core values, organisational structure, and corporate
kontak dan alamat juga tersedia, termasuk kanal layanan seperti lokasi achievements. Contact details and office addresses are also made
ATM & kantor cabang serta layanan contact center. Hal ini sesuai available, including service channels such as ATM and branch locations
dengan ketentuan POJK yang mewajibkan situs web memuat profil as well as contact centre services. This is in line with POJK requirements
dan informasi dasar badan usaha secara jelas dan mudah dipahami. mandating that company websites clearly and comprehensively disclose
corporate profiles and fundamental information.
Informasi bagi Investor / Publik Investor / Public Information
Situs Bank Maspion memiliki bagian Hubungan Investor yang The Bank Maspion website features an Investor Relations section that
menyediakan: informasi perusahaan, informasi pemegang saham, provides corporate information, shareholder information, information
keterbukaan informasi dan publikasi laporan keuangan, serta laporan disclosure and the publication of financial statements, as well as
tata kelola. Ini membantu investor dan pemangku kepentingan lain corporate governance reports. This section supports investors and
dalam menilai kondisi finansial dan kinerja Bank Maspion secara other stakeholders in assessing the Bank’s financial condition and
transparan. performance in a transparent manner.
Informasi Tata Kelola Perusahaan Corporate Governance Information
POJK mewajibkan memuat informasi tata kelola secara detail. Bank POJK requires detailed disclosure of corporate governance information.
Maspion sudah menyediakan sub-menu yang memuat struktur dewan Bank Maspion has provided dedicated sub-menus containing
komisaris dan direksi, sekretaris perusahaan, susunan anggota komite, information on the structure of the Board of Commissioners and Board
pedoman serta tata tertib kerja, kebijakan privasi, dan deklarasi anti- of Directors, the Corporate Secretary, the composition of committees,
fraud. Ini menunjukkan komitmen bank dalam menerapkan prinsip guidelines and rules of procedure, privacy policies, and anti-fraud
Good Corporate Governance melalui keterbukaan struktur dan declarations. This reflects the Bank’s commitment to implementing the
kebijakan internal. principles of Good Corporate Governance through transparency in its
organisational structure and internal policies.
Informasi Produk dan Layanan Product and Service Information
Situs ini juga menampilkan menu luas tentang produk perbankan This website also features a comprehensive menu of banking products
(tabungan, giro, deposito, kredit, trade finance, remittance) dan (savings accounts, checking accounts, time deposits, loans, trade
layanan digital, yang membantu masyarakat umum, nasabah, dan finance, and remittances) and digital services, which help the general
calon nasabah memahami layanan yang Bank Maspion tawarkan public, customers, and prospective customers understand the services
secara detail. Walaupun bukan bagian eksplisit utama POJK 8/2015, offered by Bank Maspion in detail. Although not an explicit requirement
penyediaan informasi produk ini memperkaya transparansi yang of POJK 8/2015, the provision of this product information enhances the
dibutuhkan publik. transparency that the public requires.
Keterbukaan Informasi Tambahan Additional Information Disclosure
Di bawah Hubungan Investor, Bank Maspion menyediakan tautan Within the Investor Relations section, Bank Maspion provides access
ke Keterbukaan Informasi yang merujuk pada status perizinan dan to Information Disclosure links referring to its licensing and supervisory
pengawasan oleh Otoritas Jasa Keuangan & Bank Indonesia, serta status under the Financial Services Authority and Bank Indonesia,
status peserta penjaminan LPS beserta ketentuan limit penjaminan as well as its participation in LPS, including the applicable deposit
simpanan, membantu publik memahami aspek legal dan risiko terkait guarantee limits. This information assists the public in understanding
simpanan nasabah. the legal framework and risks associated with customer deposits.
Bahasa dan Aksesibilitas Language and Accessibility
Situs menyediakan pilihan bahasa Indonesia dan bahasa Inggris (EN), The website is available in both Indonesian and English, in accordance
konsisten dengan persyaratan POJK agar informasi tersaji dalam with POJK requirements that mandate the use of Indonesian language
bahasa Indonesia dan setidaknya satu bahasa asing sehingga audiens and at least one foreign language. This ensures that both domestic
domestik dan internasional dapat mengakses informasi yang identik and international audiences are able to access identical information
dalam kedua bahasa tersebut. in both languages.
STRONGER Through Change | Integrated Report 99
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STRONGER Through Change | Annual Report
05 Analisa dan
Pembahasan
Manajemen
Management Discussion
and Analysis
Page 101
[ii BANKMAsPION
Page 102
a'J BANKMAsPION
Kondisi Ekonomi Makro dan Industri Perbankan Tahun 2025
Macro Economic Condition and Banking Industry in 2025
Pada tahun 2025, perekonomian global tumbuh dengan moderat In 2025, the global economy grew at a moderate pace despite
meskipun menghadapi ketidakpastian yang tinggi akibat dinamika heightened uncertainty arising from geopolitical dynamics and
geopolitik dan kebijakan perdagangan internasional. Dana Moneter international trade policies. The International Monetary Fund (IMF)
Internasional (IMF) memperkirakan pertumbuhan ekonomi dunia projected global economic growth of approximately 3.2% in 2025,
sekitar 3,2% pada 2025, sedikit menurun dari tahun sebelumnya, slightly lower than the previous year, reflecting a slowdown in several
yang mencerminkan perlambatan di beberapa negara maju dan advanced economies alongside more stable growth in emerging
pertumbuhan yang lebih stabil di negara berkembang. markets.
Beberapa tantangan makroekonomi global termasuk tekanan inflasi Global macroeconomic challenges persisted, including inflationary
yang belum sepenuhnya mereda di beberapa negara, risiko penyempitan pressures that had not fully subsided in some countries, risks of trade
perdagangan, serta dampak kebijakan proteksionisme. Sementara fragmentation, and the impact of protectionist policies. Meanwhile,
itu, sektor teknologi, khususnya investasi dalam kecerdasan buatan, the technology sector, particularly investment in artificial intelligence,
menjadi pendorong pertumbuhan di negara-negara berpenghasilan continued to act as a key growth driver in high-income economies,
tinggi, meski risiko dari geopolitik dan gangguan rantai pasok tetap although geopolitical risks and supply chain disruptions remained
ada. ongoing concerns.
Di Indonesia, perekonomian tetap menunjukkan resiliensi di tengah In Indonesia, the economy continued to demonstrate resilience amid
dinamika global. Data dari Badan Pusat Statistik (BPS) mencatat global dynamics. Data from Statistics Indonesia (BPS) recorded Indonesia’s
bahwa pertumbuhan ekonomi Indonesia pada triwulan III-2025 economic growth in the third quarter of 2025 at approximately 5.04%
mencapai sekitar 5,04% (y-o-y), mencerminkan stabilitas aktivitas year-on-year, reflecting stable domestic economic activity supported by
ekonomi domestik dengan kontribusi kuat dari konsumsi dan investasi. strong contributions from household consumption and investment.
Bank Indonesia (BI) mempertahankan suku bunga kebijakan (BI-Rate) Bank Indonesia (BI) maintained its policy interest rate (BI-Rate) at
pada 4,75% hingga akhir 2025 untuk menstabilkan nilai tukar dan 4.75% through the end of 2025 to stabilise the exchange rate and
mendukung pertumbuhan ekonomi, setelah serangkaian penurunan support economic growth, following a series of rate cuts earlier in
suku bunga sepanjang tahun untuk mendorong likuiditas dan kredit. the year aimed at boosting liquidity and credit expansion. Inflation
Inflasi Indonesia berada dalam kisaran target BI (sekitar 2,5%±1%), remained within BI’s target range (around 2.5% ±1%), indicating well-
mencerminkan kondisi harga yang terjaga meskipun tekanan global managed price stability despite ongoing global pressures. In addition,
masih ada. Pemerintah Indonesia juga meluncurkan kebijakan baru the Government of Indonesia introduced new policies on foreign
terkait pengelolaan devisa bagi eksportir komoditas strategis untuk exchange management for exporters of strategic commodities to
memperkuat likuiditas valuta asing dan stabilitas rupiah, di tengah strengthen foreign currency liquidity and support rupiah stability amid
tekanan dolar AS yang relatif kuat. a relatively strong US dollar.
...
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ANALISA DAN PEMBAHASAN MANAJEMEN
Management Discussion and Analysis
Meskipun pertumbuhan tetap solid, pasar keuangan domestik sempat Despite solid economic growth, domestic financial markets experienced
mengalami volatilitas akibat ketidakpastian pasar global dan faktor periods of volatility driven by global market uncertainty and domestic
politik domestik yang mempengaruhi sentimen investor. Tekanan political factors affecting investor sentiment. Pressures on the rupiah
terhadap nilai tukar rupiah dan pergerakan pasar saham menjadi exchange rate and equity market movements became key areas of
perhatian regulator untuk menjaga stabilitas sistem keuangan. Secara regulatory focus to safeguard financial system stability. Overall,
keseluruhan, perekonomian Indonesia menunjukkan ketahanan yang Indonesia’s economy demonstrated strong resilience, supported by
kuat didukung oleh permintaan domestik, kebijakan moneter yang domestic demand, adaptive monetary policy, and close coordination
adaptif, dan koordinasi antara pemerintah dan otoritas keuangan, between the Government and financial authorities, contributing to
sehingga berkontribusi pada stabilitas makroekonomi secara umum. broader macroeconomic stability.
Sepanjang tahun 2025, industri perbankan Indonesia menunjukkan Throughout 2025, Indonesia’s banking industry delivered stable
kinerja yang stabil meskipun menghadapi tantangan makroekonomi performance despite global and domestic macroeconomic challenges.
global dan domestik. Otoritas Jasa Keuangan (OJK) melaporkan bahwa The Financial Services Authority (OJK) reported that bank lending
kredit perbankan terus tumbuh dengan profil risiko yang terjaga, continued to grow with a well-maintained risk profile, although the
meskipun laju pertumbuhan sedikit melambat dibandingkan periode pace of growth moderated compared with the previous period. As of
sebelumnya. Pada Oktober 2025, pertumbuhan kredit tercatat sekitar October 2025, credit growth stood at approximately 7.36% year-on-
7,36% y-o-y menjadi sekitar Rp8.220 triliun. year, reaching around Rp8,220 trillion.
Penghimpunan Dana Pihak Ketiga (DPK) juga menunjukkan The mobilisation of Third-Party Funds (DPK) also recorded solid growth
pertumbuhan yang solid sepanjang 2025, mencerminkan kepercayaan throughout 2025, reflecting sustained public confidence in the banking
masyarakat terhadap perbankan. Per Oktober 2025, DPK tumbuh sector. As of October 2025, DPK grew by approximately 11.48% year-
sekitar 11,48% y-o-y menjadi hampir Rp9.756 triliun. on-year to nearly Rp9,756 trillion.
Kualitas aset perbankan tetap terjaga, ditunjukkan oleh rasio Non- Banking asset quality remained well preserved, as reflected in a
Performing Loan (NPL) gross yang rendah sekitar 2,25%–2,28%, serta low gross Non-Performing Loan (NPL) ratio of around 2.25%–2.28%,
NPL net yang berada di bawah 1%, mencerminkan pengelolaan risiko with net NPLs below 1%, indicating prudent credit risk management.
kredit yang prudent. Likuiditas perbankan juga berada pada level Banking sector liquidity also remained at a safe level, with the Liquid
aman, dengan rasio Alat Likuid terhadap DPK dan LCR jauh di atas Assets to DPK ratio and the Liquidity Coverage Ratio (LCR) well above
threshold minimum, mendukung kemampuan bank dalam merespon the minimum regulatory thresholds, supporting banks’ capacity to
tekanan likuiditas. respond to liquidity pressures.
Industri perbankan Indonesia menunjukkan permodalan yang sehat Indonesia’s banking industry continued to exhibit strong capitalisation,
dengan Capital Adequacy Ratio (CAR) tinggi, memberikan buffer yang supported by a high Capital Adequacy Ratio (CAR), providing sufficient
cukup untuk menghadapi risiko eksternal. OJK mencatat CAR industri buffers against external risks. OJK noted that the industry’s CAR
perbankan berada di level yang kuat, menunjukkan kemampuan remained at a robust level, demonstrating the banking sector’s
perbankan menghadapi tekanan. Sinergi antara BI, OJK, dan lembaga resilience in absorbing potential shocks. Synergy among BI, OJK,
keuangan lainnya melalui Komite Stabilitas Sistem Keuangan (KSSK) and other financial authorities through the Financial System Stability
menjadi pilar penting dalam menjaga stabilitas sektor jasa keuangan, Committee (KSSK) served as a key pillar in maintaining financial sector
terutama di tengah risiko global yang terus berubah. Walaupun stability, particularly amid evolving global risks. While overall credit
pertumbuhan kredit tetap positif, ada indikasi perlambatan dalam growth remained positive, signs of moderation were observed in
beberapa segmen kredit UMKM, yang mencerminkan tantangan dalam certain MSME lending segments, reflecting ongoing challenges in the
pemulihan kredit usaha kecil dan menengah di tengah siklus ekonomi recovery of small and medium-sized enterprises amid a more moderate
yang moderat. economic cycle.
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a'J BANKMAsPION
Tinjauan Operasi per Segmen Usaha
Operational Review per Business Segment
Segmen Kredit Loans Segment
Perseroan memiliki segmen kredit yaitu modal kerja, investasi, The Company has loans segment of working capital, investment, and
dan konsumsi. Pada tahun 2025, kinerja segmen kredit mengalami consumer. In 2025, the performance of loans segment increased by
peningkatan sebesar 5,51% dari Rp16.438.254 juta di tahun 2024 5.51% from Rp16,438,254 million in 2024 to Rp17,343,332 million.
menjadi Rp17.343.332 juta. Dari keseluruhan total tersebut, 87,69% From the overall total, 87.69% was from working capital loans
berasal dari portofolio kredit modal kerja, diikuti 11,79% dari kredit portfolio, followed by 11.79% from investment loans, and 0.52% from
investasi, dan 0,52% dari kredit konsumsi. consumer loans.
Kredit yang Diberikan Loans
Dalam jutaan Rupiah I In million Rupiah
Uraian Pertumbuhan
2025 2024
Description Growth
Rp %
(1) (2) (3)
(4) = (2)-(3) (5) = (4)/(3)
Modal kerja 15.209.357 13.852.717 1.356.640 9,79%
Working capital
Investasi 2.044.319 2.471.280 (426.961) -17,28%
Investment
Konsumsi 89.656 114.257 (24.601) -21,53%
Consumer
Jumlah kredit yang diberikan 17.343.332 16.438.254 905.078 5,51%
Total loans
Kontribusi Kredit Loans Contribution
Kontribusi Kredit/Loans Contirbution
Konsumsi
Consumer Konsumsi
Consumer
0,70% Investasi
Investasi Investment 0,52%
Investment
11,79%
15,03%
2024 2025
Modal Kerja Modal Kerja
Working capital Working capital
84,27% 87,69%
• Modal Kerja
Working capital• Investasi
Investment • Konsumsi
Consumer
...
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ANALISA DAN PEMBAHASAN MANAJEMEN
Management Discussion and Analysis
Berdasarkan sektor ekonomi, penyaluran kredit Bank terbesar adalah Based on the economic sector, the Bank’s largest loan disbursement
pada sektor aktivitas keuangan dan asuransi sebesar Rp5.684.575 juta was in the financial and insurance activities sector amounted to
atau 32,78% dari total portofolio kredit. Portfolio terbesar berikutnya Rp5,684,575 million or 32.78% of total loan portfolio. The next largest
berasal dari sektor industri pengolahan sebesar Rp5.571.519 juta atau portfolio came from the processing industry sector of Rp5,571,519
32,12%, diikuti dengan sektor perdagangan besar dan eceran sebesar million or 32.12%, followed by the wholesale and retail sector
Rp2.937.230 juta atau 16,94% dari total kredit Bank. amounted to Rp2,937,230 million or 16.94% of the Bank’s total loans.
Kredit yang Diberikan Berdasarkan Sektor Ekonomi Loans by Economic Sector
Uraian Pertumbuhan
2025 2024
Description Growth
Rp %
(1) (2) (3)
(4) = (2)-(3) (5) = (4)/(3)
Aktivitas keuangan dan asuransi 5.684.575 3.845.674 1.838.901 47,82%
Financial and insurance activities
Industri pengolahan 5.571.519 5.447.685 123.834 2,27%
Processing industry
Perdagangan besar dan eceran 2.937.230 3.508.140 (570.910) -16,27%
Wholesale and retail
Pengangkutan dan pergudangan 838.194 855.688 (17.494) -2,04%
Transportation and warehousing
Aktivitas penyewaan 485.880 439.472 46.408 10,56%
Leasing activities
Penyediaan akomodasi dan penyediaan makan 306.286 359.663 (53.377) -14,84%
minum
Accommodation, food and beverages
Pertanian, kehutanan, dan perikanan 263.849 265.657 (1.808) -0,68%
Agriculture, forestry, and fisheries
Pertambangan dan penggalian 252.300 245.366 6.934 2,83%
Mining and exploration
Real estate 227.710 253.244 (25.534) -10,08%
Real estate
Pengadaan listrik, gas, uap atau air panas dan 200.100 321.900 (121.800) -37,84%
udara dingin
Supply of electricity, gas, steam or hot water and
cold air
Konstruksi 127.797 119.904 7.893 6,58%
Construction
Aktivitas kesehatan manusia dan aktivitas sosial 122.455 219.976 (97.521) -44,33%
Human health activities and social activities
Rumah tangga 89.656 114.246 (24.590) -21,52%
Households
Informasi dan komunikasi 79.087 230.835 (151.748) -65,74%
Information and communication
Aktivitas profesional, ilmiah dan teknis 72.165 80.326 (8.161) -10,16%
Professional, scientific, and technical activities
Aktivitas jasa lainnya 39.135 44.912 (5.777) -12,86%
Other service activities
Kesenian, hiburan, dan rekreasi 32.063 56.390 (24.327) -43,14%
Arts, entertainment, and recreation
Pendidikan 13.331 29.166 (15.835) -54,29%
Education
Lain-lain - 10 (10) -100,00%
Others
Jumlah kredit yang diberikan 17.343.332 16.438.254 905.078 5,51%
Total loans
STRONGER Through Change | Integrated Report 105
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a'J BANKMAsPION
Portofolio Kredit Berdasarkan Sektor Ekonomi Loans Portfolio by Economic Sector
Kontribusi Kredit Loans Contirbution
Portofolio Kredit Berdasarkan Sektor Ekonomi
Loans Portfolio by Economic Sector
0,70% 0,71%
1,40% 0,74% 0,52%
1,34%
0,49% 1,15% 0,46%
0,73%
0,27% 0,42%
1,31%
1,96%
0,23%
1,54% 0,34% 1,45%
0,18%
0,18% 1,52%
1,49% 0,08%
1,62% 1,77%
2,19% 2,80%
23,39% 32,78%
2,67% 4,83%
5,21%
2024 16,93%
2025
21,34%
33,14%
32,12%
•••
◦ Aktivitas keuangan dan asuransi/Financial and insurance activities
◦ Industri Pengolahan/Processing Industry
◦ Perdagangan besar dan eceran/Wholesale and retail
••
◦
◦
Pengangkutan dan pergudangan/Transportation and warehousing
Aktivitas penyewaan/Leasing activities
••
◦
◦
Penyediaan akomodasi dan penyediaan makan minum/Accommodation, food and beverages
Pertanian, kehutanan, dan perikanan/Agriculture, forestry, and fisheries
•••
◦ Pertambangan dan penggalian/Mining and exploration
◦ Real estat/Real estate
◦ Pengadaan listrik, gas, uap/air panas dan udara dingin/Supply of electricity, gas, steam or hot water and cold air
••
◦
◦
◦
Konstruksi/Construction
Aktivitas kesehatan manusia dan aktivitas sosial/Human health activities and social activities
Rumah tangga/Households
•••
◦ Informasi dan komunikasi/Information and communication
◦ Aktivitas professional, ilmiah dan teknis/Professional, scientific, and technical activities
◦ Aktivitas jasa lainnya/Other service activities
••
◦
◦
a◦
Kesenian, hiburan, dan rekreasi/Arts, entertainment, and recreation
Pendidikan/Education
Lain-lain/Others
Tingkat Kolektibilitas Kredit Loan Collectability Rate
Rasio kredit bermasalah (NPL) bruto dan neto Bank tercatat masing- The Bank’s gross and net Non-Performing Loan (NPL) ratio were
masing sebesar 2,26% dan 1,37% pada akhir tahun 2025. Kolektibilitas 2.26% and 1.37%, respectively at the end of 2025. The Bank’s loan
kredit Bank disajikan pada tabel berikut: collectability is presented in the following table:
...
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ANALISA DAN PEMBAHASAN MANAJEMEN
Management Discussion and Analysis
Tingkat Kolektibilitas Kredit Loans Collectability Rate
Dalam jutaan Rupiah I In million Rupiah
Uraian
2025 2024
Description
Lancar 16.587.434 15.220.332
Current
Dalam Perhatian Khusus 363.848 682.783
Special Mention
Kurang Lancar 116.334 2.435
Substandard
Diragukan - 308
Doubtful
Macet 275.716 532.396
Loss
Jumlah kredit yang diberikan 17.343.332 16.438.254
Total loans
Segmen Penghimpunan Dana Pihak Ketiga Funding Segment
(DPK)
Pada tahun 2025, Bank membukukan dana pihak ketiga sebesar In 2025, the Bank recorded third-party funds of Rp11,849,990 million,
Rp11.849.990 juta dengan komposisi terbesar berasal dari deposito with the largest composition coming from deposits at 72.84%,
sebesar 72,84%, diikuti oleh giro dan tabungan masing-masing followed by current accounts and savings accounts at 17.36% and
sebesar 17,36% dan 9,80%. Dibandingkan dengan tahun 2024 dengan 9.80%, respectively. Compared to 2024, with total third-party funds of
total dana pihak ketiga sebesar Rp13.250.062 juta, terdapat penurunan Rp13,250,062 million, there was a decrease of 10.57%. The decrease
dana sebesar 10,57%. Penurunan dana terutama terjadi pada portfolio in funds primarily occurred in the deposit portfolio. This decrease in
deposito. Penurunan dana tersebut sejalan dengan kebutuhan dan funds was in line with the Bank’s need and strategy to maintain the
strategi Bank untuk menjaga cost of fund dengan mendapatkan cost of funds by obtaining low-cost funding sources. This could be
sumber dana murah. Hal tersebut nampak pada peningkatan giro dan seen in the increase in current accounts and savings accounts, which
tabungan yang masing-masing meningkat sebesar 5,76% dan 10,92%. increased by 5.76% and 10.92%, respectively. The decrease in funds
Penurunan dana tersebut tidak berpengaruh terhadap likuiditas Bank did not affect the Bank’s liquidity, which is still well maintained.
yang masih terjaga dengan baik.
Penghimpunan Dana Pihak Ketiga (DPK) Funding
Dalam jutaan Rupiah I In million Rupiah
Uraian Pertumbuhan
2025 2024
Description Growth
Rp %
(1) (2) (3)
(4) = (2)-(3) (5) = (4)/(3)
Giro 2.057.570 1.945.491 112.079 5,76%
Current Accounts
Tabungan 1.160.623 1.046.405 114.218 10,92%
Savings Accounts
Deposito 8.631.797 10.258.166 (1.626.369) -15,85%
Time Deposits
Jumlah Penghimpunan Dana Pihak 11.849.990 13.250.062 (1.400.072) -10,57%
Ketiga (DPK)
Total Funding
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a'J BANKMAsPION
Kontribusi Penghimpunan Dana Pihak Ketiga (DPK) Funding Contribution
Kontribusi Penghimpunan Dana Pihak Ketiga (DPK)
Funding Contribution
Tabungan Tabungan
Savings Accounts Savings Accounts
7,90% 9,80%
Giro Giro
Current Current
Accounts Accounts
14,68% 17,36%
2024 2025
Deposito Deposito
Time Deposits Time Deposits
77,42% 72,84%
• Deposito
Time Deposits • Giro
Current Accounts • Tabungan
Savings Accounts
Segmen Operasi Berdasarkan Area Geografis Operation Segment by Geographical Area
Komposisi Pendapatan Bunga
Interest Income Composition
Informasi segmen operasi Bank berdasarkan geografisnya The Bank’s operating segment information is geographically grouped
dikelompokan ke dalam tujuh wilayah yaitu Jakarta, Jawa Barat, Jawa into seven regions namely Jakarta, West Java, Central Java, East
Tengah, Jawa Timur, Bali, 0,90%
Sulawesi, dan Sumatra. Berikut adalah Java, Bali, Sulawesi, and Sumatra. The following is a breakdown of
0,59%
rincian kinerja segmen operasi dalam dua tahun terakhir: operating segment performance in the last two years:
1,43% 1,15% 0,79% 2,01%
1,83% 1,40%
Segmen Operasi Berdasarkan Area Geografis Operation Segment by Geographical Area
17,82% 22,09%
2025
Uraian Jawa
Description Jawa Barat Tengah Jawa Timur Jumlah
Jakarta Bali Sulawesi Sumatra
2024
West Java Central
Java
East Java
2025
Total
Pendapatan 523.538 (11.357) (17.987) 230.380 (11.348) (10.238) (26.466) 676.522
(beban) bunga,
bersih
Interest income
(expense), net
Pendapatan (58.020) 5.423 (53.340) (505.452) (7.529) (5.086) (7.675) (631.679)
(beban)
operasional 76,87% 73,12%
lainnya, bersih
Other operating
◦ Kredit/Loans
income ◦ Efek-efek/Marketable Securities
(expense),◦netPenempatan pada bank lain/Placement with other banks
◦ Kredit modifikasian/Loans modification
Pendapatan
◦ non 1.246
Penempatan pada Bank 424with Bank Indonesia
Indonesia/Placement 316 339 101 87 98 2.611
◦ Lain-lain/Others
operasional,
bersih
Non-operating
income, net
...
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ANALISA DAN PEMBAHASAN MANAJEMEN
Management Discussion and Analysis
2025
Uraian Jawa
Description Jawa Barat Tengah Jawa Timur Jumlah
Jakarta Bali Sulawesi Sumatra
West Java Central East Java Total
Java
Jumlah 466.764 (5.510) (71.011) (274.733) (18.776) (15.237) (34.043) 47.454
pendapatan
(beban)
eksternal
Total external
income
(expense)
Pendapatan (389.909) 17.005 27.384 262.718 21.927 13.455 47.420 -
(beban) antar
area
Inter-area
income
(expense)
Jumlah 76.855 11.495 (43.627) (12.015) 3.151 (1.782) 13.377 47.454
pendapatan
(beban) area
Total area
income
(expense)
Kredit yang 13.448.979 73.130 354.777 2.545.166 125.650 35.827 436.973 17.020.502
diberikan,
bersih
Loans, net
Aset tetap, 76.242 10.210 27.455 238.339 12.444 8.733 12.095 385.518
bersih
Fixed assets,
net
Jumlah aset 4.835.814 128.269 763.678 15.377.661 381.376 232.237 697.197 22.416.232
Total assets
Jumlah liabilitas 4.758.958 116.774 807.305 8.935.169 378.225 234.020 683.821 15.914.272
Total liabilities
2024
Uraian Jawa
Description Jawa Barat Tengah Jawa Timur Jumlah
Jakarta Bali Sulawesi Sumatra
West Java Central East Java Total
Java
Pendapatan 560.527 (4.186) (4.376) 198.019 (7.445) (11.106) (18.969) 712.464
(beban) bunga,
bersih
Interest income
(expense), net
Beban (397.840) (24.838) (42.544) (528.256) (7.561) (10.527) (18.044) (1.029.610)
operasional
lainnya, bersih
Other operating
expense, net
Pendapatan 1.643 420 535 2.218 225 227 590 5.858
non-
operasional,
bersih
Non-operating
income, net
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a'J BANKMAsPION
2024
Uraian Jawa
Description Jawa Barat Tengah Jawa Timur Jumlah
Jakarta Bali Sulawesi Sumatra
West Java Central East Java Total
Java
Jumlah 164.330 (28.604) (46.385) (328.019) (14.781) (21.406) (36.423) (311.288)
pendapatan
(beban)
eksternal
Total external
income
(expense)
Pendapatan (455.185) 8.608 15.796 362.717 16.041 14.430 37.593 -
(beban) antar
area
Inter-area
income
(expense)
Jumlah (290.855) (19.996) (30.589) 34.698 1.260 (6.976) 1.170 (311.288)
pendapatan
(beban) area
Total area
income
(expense)
Kredit yang 10.382.070 100.630 465.426 4.239.713 169.796 54.816 562.430 15.974.881
diberikan, bersih
Loans, net
Aset tetap, 84.996 12.988 32.324 251.941 12.774 9.091 15.076 419.190
bersih
Fixed assets,
net
Jumlah aset 3.604.429 311.683 902.654 15.327.865 552.184 300.347 1.305.887 22.305.049
Total assets
Jumlah liabilitas 3.895.286 331.679 933.235 8.518.301 550.924 307.321 1.304.718 15.841.464
Total liabilities
Pendapatan antar area pada dasarnya berasal dari transaksi transfer The inter-area income was mainly derived from inter-area fund transfer.
dana antar area.
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ANALISA DAN PEMBAHASAN MANAJEMEN
Management Discussion and Analysis
Tinjauan Keuangan
Financial Review
Pembahasan kinerja keuangan dalam laporan ini dianalisa berdasarkan The discussion of financial performance in this report is analysed
Laporan Keuangan PT. Bank Maspion Indonesia, Tbk untuk tahun yang based on the Financial Statements of PT. Bank Maspion Indonesia, Tbk
berakhir 31 Desember 2025, yang telah diaudit oleh Kantor Akuntan for the year ended December 31, 2025, which has been audited by the
Publik Tanubrata Sutanto Fahmi Bambang & Rekan berdasarkan Public Accounting Firm Tanubrata Sutanto Fahmi Bambang & Rekan
Standar Audit yang ditetapkan oleh Institut Akuntan Publik Indonesia based on Audit Standards established by the Indonesian Institute of
dengan opini wajar dalam semua hal yang material, sebagaimana Certified Public Accountants with fairly in all material respects opinion,
tercantum dalam laporannya tanggal 27 Februari 2026. as stated in its report dated February 27, 2026.
Laporan Posisi Keuangan Statement of Financial Position
Dalam jutaan Rupiah I In million Rupiah
Uraian Pertumbuhan
2025 2024
Description Growth
Rp %
(1) (2) (3)
(4) = (2)-(3) (5) = (4)/(3)
Jumlah Aset 22.416.232 22.305.049 111.183 0,50%
Total Assets
Jumlah Liabilitas 15.914.272 15.841.464 72.808 0,46%
Total Liabilities
Jumlah Ekuitas 6.501.960 6.463.585 38.375 0,59%
Total Equity
Jumlah Liabilitas dan Ekuitas 22.416.232 22.305.049 111.183 0,50%
Total Liabilities and Equity
Pada posisi keuangan Bank, jumlah aset Bank tercatat naik dari In the Bank’s financial position, the Bank’s total assets were recorded
Rp22.305.049 juta di tahun 2024 menjadi Rp22.416.232 juta di tahun to increase from Rp22,305,049 million in 2024 to Rp22,416,232 million
2025. Jumlah liabilitas mengalami kenaikan dari Rp15.841.464 juta di in 2025. Total liabilities increased from Rp15,841,464 million in 2024 to
tahun 2024 menjadi Rp15.914.272 juta di tahun 2025. Peningkatan ini Rp15,914,272 million in 2025. This increase also occurred in the total
juga terjadi pada jumlah ekuitas dari Rp6.463.585 juta di tahun 2024 equity from Rp6,463,585 million in 2024 to Rp6,501,960 million in 2025.
menjadi Rp6.501.960 juta di tahun 2025.
Aset Assets
Dalam jutaan Rupiah I In million Rupiah
Uraian Pertumbuhan
2025 2024
Description Growth
Rp %
(1) (2) (3)
(4) = (2)-(3) (5) = (4)/(3)
Kas 136.557 137.960 (1.403) -1,02%
Cash
Giro pada Bank Indonesia 1.038.830 831.847 206.983 24,88%
Current accounts with Bank Indonesia
Giro pada bank lain - bersih 271.530 145.241 126.289 86,95%
Current accounts with other banks - net
Penempatan pada Bank Indonesia dan 99.940 216.454 (116.514) -53,83%
bank lain - bersih
Placements with Bank Indonesia and
other banks - net
Efek-efek 1.811.955 3.015.139 (1.203.184) -39,90%
Marketable securities
Efek-efek yang dijual dengan janji dibeli 681.120 - 681.120 100,00%
kembali
Securities sold under agreements to
repurchase
Efek-efek yang dibeli dengan janji dijual - 792.724 (792.724) -100,00%
kembali
Securities purchased under agreements
to resell
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a'J BANKMAsPION
Dalam jutaan Rupiah I In million Rupiah
Uraian Pertumbuhan
2025 2024
Description Growth
Rp %
(1) (2) (3)
(4) = (2)-(3) (5) = (4)/(3)
Tagihan spot dan derivatif 5.007 - 5.007 100,00%
Spot and derivative receivables
Tagihan akseptasi, bersih 5.655 2.566 3.089 120,38%
Acceptance receivables, net
Kredit yang diberikan - bersih 17.020.502 15.974.881 1.045.621 6,55%
Loans - net
Bunga yang akan diterima - bersih 87.308 86.338 970 1,12%
Interest receivables - net
Beban dibayar di muka 20.514 19.456 1.058 5,44%
Prepaid expenses
Aset tetap 385.518 419.190 (33.672) -8,03%
Fixed assets
Aset tak berwujud 3.016 4.668 (1.652) -35,39%
Intangible assets
Aset pajak tangguhan 72.654 90.139 (17.485) -19,40%
Deferred tax assets
Aset lain-lain 776.126 568.446 207.680 36,53%
Other assets
Jumlah aset 22.416.232 22.305.049 111.183 0,50%
Total assets
Total aset Bank pada akhir tahun 2025 tercatat sebesar Rp22.416.232 The Bank’s total assets at the end of 2025 were recorded at
juta, meningkat sebesar Rp111.183 juta atau 0,50% dibandingkan Rp22,416,232 million, an increase of Rp111,183 million or 0.50%
dengan akhir tahun 2024 sebesar Rp22.305.049 juta. Peningkatan compared to the end of 2024 of Rp22,305,049 million. The increase
tersebut terutama disebabkan oleh kenaikan aset produktif dalam was mainly due to an increase in productive asset in the form of loans
bentuk kredit yang diberikan (bruto) sebesar Rp905.078 juta dan (gross) of Rp905.078 million and an increase in securities sold under
peningkatan efek-efek yang dijual dengan janji dibeli kembali sebesar agreements to repurchase of Rp681,120 million.
Rp681.120 juta.
Giro pada Bank Indonesia Current Accounts with Bank Indonesia
Pada tahun 2025, giro pada Bank Indonesia meningkat 24,88% atau In 2025, current accounts with Bank Indonesia increased by 24.88%
Rp206.983 juta dari Rp831.847 juta di tahun 2024 menjadi Rp1.038.830 or Rp206,983 million from Rp831,847 million in 2024 to Rp1,038,830
juta. Seiring dengan hal tersebut, rasio GWM juga mengalami million. In line with this, the GWM ratio also increased from 6.31%
peningkatan dari 6,31% di tahun 2024 menjadi 7,44% di tahun 2025. in 2024 to 7.44% in 2025. This condition indicated that the Bank had
Kondisi ini menunjukkan bahwa Bank memiliki kecukupan likuiditas sufficient liquidity to support the stability of the banking system.
dalam mendukung stabilitas sistem perbankan.
Giro pada Bank Lain - Bersih Current Accounts with Other Banks – Net
Pada tahun 2025, giro pada bank lain - bersih meningkat 86,95% atau In 2025, current accounts with other banks - net increased by 86.95%
Rp126.289 juta dari Rp145.241 juta di tahun 2024 menjadi Rp271.530 or Rp126,289 million from Rp145,241 million in 2024 to Rp271,530
juta di tahun 2025. Peningkatan tersebut terjadi karena adanya million in 2025. This increase occurred due to the placement of funds
penempatan dana dengan tujuan lebih mengoptimalkan penghasilan with the aim of further optimizing the income received.
yang diterima.
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ANALISA DAN PEMBAHASAN MANAJEMEN
Management Discussion and Analysis
Penempatan pada Bank Indonesia dan Bank Lain - Bersih Placements with Bank Indonesia and Other Banks - Net
Bank menempatkan sebagian likuiditas dalam bentuk deposito berjangka Bank placed some of its liquidity in the form of other banks term deposit
bank lain sebesar Rp99.940 juta pada tahun 2025 yang menurun sebesar amounting to Rp99,940 million in 2025, a decrease of Rp49,962 million
Rp49.962 juta dibandingkan tahun 2024 sebesar Rp49.978 juta. Selain compared to Rp49,978 million in 2024. Moreover, the Bank also placed
itu, Bank juga menempatkan dana dalam bentuk Fasilitas Simpanan funds in the form of a daily Bank Indonesia Deposit Facility (FASBI) in
Bank Indonesia (FASBI) yang bersifat harian pada tahun 2024 sebesar 2024 amounting to Rp166,476 million. The decrease in placements in
Rp166.476 juta. Penurunan penempatan pada tahun berjalan terutama the current year was primarily due to the transfer of funds for loan
disebabkan oleh pengalihan dana untuk penyaluran kredit. disbursement.
Efek-efek Marketable Securities
Dalam upaya mengoptimalkan imbal hasil yang diterima serta menjaga To optimize the returns received and maintain a balance between the
keseimbangan antara posisi likuiditas dan profitabilitas Bank, selama Bank’s liquidity and profitability positions, during 2025, the Bank placed
tahun 2025, Bank menempatkan sebagian besar likuiditas yang dimiliki most of its liquidity in marketable securities in the form of Government
ke efek-efek berupa Surat Utang Negara (SUN) dan Sekuritas Rupiah Securities (SUN) and Bank Indonesia Rupiah Securities (SRBI).
Bank Indonesia (SRBI). Efek-efek untuk tujuan investasi terdiri dari Marketable securities for investment purposes consist of Government
Surat Utang Negara (SUN) yang dimiliki hingga jatuh tempo dengan Securities (SUN) with maturities of more than 12 months, meanwhile,
jangka waktu lebih dari 12 bulan, sedangkan Sekuritas Rupiah Bank Bank Indonesia Rupiah Securities (SRBI) are held to maturity with a
Indonesia (SRBI) dimiliki hingga jatuh tempo dengan jangka waktu 2 term of 2 until 6 months. Securities owned by the Bank are liquid and
sampai 6 bulan. Efek-efek yang dimiliki oleh Bank bersifat likuid dan low risk.
berisiko rendah.
Pada tahun 2025, efek-efek Bank menurun sebesar Rp1.203.184 juta In 2025, the Bank’s marketable securities decreased by Rp1,203,184
atau 39,90% dari Rp3.015.139 juta di tahun 2024 menjadi Rp1.811.955 million or 39.90% from Rp3,015,139 million in 2024 to Rp1,811,955
juta di tahun 2025. Hal ini terjadi karena adanya penjualan Sekuritas million in 2025. This occurred due to the sale of Bank Indonesia Rupiah
Rupiah Bank Indonesia (SRBI) dan Surat Utang Negara (SUN) di tahun Securities (SRBI) and Government Securities (SUN) in the current year
berjalan dan adanya sebagian efek-efek yang dijual dengan janji dibeli and there were some securities sold under agreements to repurchase.
kembali. Seluruh efek yang dimiliki oleh Bank termasuk dalam kategori All securities held by the Bank are categorized as current and classified
lancar dan diklasifikasikan sebagai efek-efek yang diukur pada biaya as securities measured at amortized cost and measured at fair value
perolehan diamortisasi dan diukur pada nilai wajar melalui penghasilan through other comprehensive income. The Bank has no securities in
komprehensif lain. Bank tidak memiliki efek-efek pada pihak berelasi. related parties.
Efek-efek yang Dijual dengan Janji Dibeli Kembali Securities Sold under Agreements to Repurchase
Pada tahun 2025, terdapat sebagian dari efek-efek yang dimiliki Bank In 2025, some of the securities owned by the Bank were in the form
dalam bentuk Sekuritas Rupiah Bank Indonesia (SRBI) yang dijual of Bank Indonesia Rupiah Securities (SRBI) which were sold with a
dengan janji dibeli kembali sebesar Rp681.120 juta dengan jangka repurchase agreement amounting to Rp681,120 million with a term of
waktu di bawah 1 tahun. less than 1 year.
Tagihan Spot dan Derivatif Spot and Derivative Receivables
Bank melakukan transaksi derivatif secara aktif dengan tujuan Bank actively conducted derivative transactions to manage exposure
mengelola eksposur pada risiko pasar, terutama risiko mata uang. Pada on market risks, particularly currency risk. At the end of 2025, the value
akhir tahun 2025, nilai transaksi spot, forward, dan swap mata uang of foreign currency spot, forward, and swap transactions reached
asing tercatat mencapai Rp2.264.100 juta. Sementara itu, nilai tagihan Rp2,264,100 million. Meanwhile, derivative receivables and liabilities
dan kewajiban derivatif pada tahun 2025 dibukukan masing-masing in 2025 were recorded at Rp5,007 million and Rp6,770 million,
sebesar Rp5.007 juta dan Rp6.770 juta. respectively.
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a'J BANKMAsPION
Kredit yang Diberikan Loans
Dalam jutaan Rupiah I In million Rupiah
Uraian Pertumbuhan
2025 2024
Description Growth
Rp %
(1) (2) (3)
(4) = (2)-(3) (5) = (4)/(3)
Pihak berelasi 118.824 119.694 (870) -0,73%
Related parties
Pihak ketiga 17.224.508 16.318.560 905.948 5,55%
Third parties
Jumlah kredit yang diberikan 17.343.332 16.438.254 905.078 5,51%
Total loans
Cadangan kerugian penurunan nilai (322.830) (463.373) 140.543 -30,33%
Allowance for impairment losses
Jumlah kredit yang diberikan, bersih 17.020.502 15.974.881 1.045.621 6,55%
Total loans, net
Pada tahun 2025, Bank mencatatkan kredit yang diberikan sebesar In 2025, Bank recorded loans of Rp17,343,332 million, increased
Rp17.343.332 juta, naik dibandingkan dengan tahun sebelumnya yang compared to the previous year, which was recorded at Rp16,438,254
tercatat sebesar Rp16.438.254 juta. Peningkatan penyaluran kredit million. The increase in loan disbursements was dominated by loans to
terutama kepada pihak ketiga dan difokuskan pada sektor-sektor third parties and focused on productive sectors reflected in the working
produktif yang tercermin dari portfolio modal kerja yang berkontribusi capital portfolio, which contributed 87.69%.
sebesar 87,69%.
Sejalan dengan peningkatan penyaluran kredit, Bank menjaga In line with the increase in loan disbursement, the Bank maintains
kualitas masing-masing aset sesuai dengan prinsip kehati-hatian the quality of each asset in accordance with prudential principles by
dengan membentuk Cadangan Kerugian Penurunan Nilai (CKPN) forming Allowance for Impairment Losses (CKPN) and anticipating
sekaligus mengantisipasi kerugian apabila terjadi penurunan nilai losses should there be an impairment of financial assets. The
aset keuangan. CKPN yang telah dibentuk oleh Bank pada tahun 2025 allowance for impairment losses formed by the Bank in 2025 was
adalah sebesar Rp322.830 juta. Cadangan tersebut dinilai cukup untuk Rp322,830 million. The provision is considered adequate to cover the
menutupi kemungkinan tidak tertagihnya kredit yang diberikan. possibility of uncollectible loans.
Liabilitas Liabilities
Dalam jutaan Rupiah I In million Rupiah
Uraian Pertumbuhan
2025 2024
Description Growth
Rp %
(1) (2) (3)
(4) = (2)-(3) (5) = (4)/(3)
Liabilitas segera 1.586 1.558 28 1,80%
Obligations due immediately
Simpanan dari nasabah 11.849.990 13.250.062 (1.400.072) -10,57%
Deposits from customers
Simpanan dari bank lain 1.819.057 2.348.272 (529.215) -22,54%
Deposits from other banks
Liabilitas efek-efek yang dijual dengan janji dibeli kembali 680.953 - 680.953 100,00%
Liabilities of securities sold under
agreements to repurchase
Liabilitas spot dan derivatif 6.770 - 6.770 100,00%
Spot and derivative liabilities
...
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ANALISA DAN PEMBAHASAN MANAJEMEN
Management Discussion and Analysis
Dalam jutaan Rupiah I In million Rupiah
Uraian Pertumbuhan
2025 2024
Description Growth
Rp %
(1) (2) (3)
(4) = (2)-(3) (5) = (4)/(3)
Liabilitas akseptasi 5.656 2.575 3.081 119,65%
Acceptance liabilities
Utang pajak 14.907 16.343 (1.436) -8,79%
Taxes payable
Pinjaman yang diterima 1.334.000 - 1.334.000 100,00%
Borrowings
Liabilitas lain-lain 201.353 222.654 (21.301) -9,57%
Other liabilities
Jumlah Liabilitas 15.914.272 15.841.464 72.808 0,46%
Total liabilities
Total liabilitas Bank pada akhir tahun 2025 tercatat sebesar The Bank’s total liabilities at the end of 2025 were recorded at
Rp15.914.272 juta, meningkat sebesar Rp72.808 juta atau 0,46% Rp15,914,272 million, an increase of Rp72,808 million or 0.46%
dibandingkan dengan akhir tahun 2024 sebesar Rp15.841.464 juta. compared to the end of 2024 of Rp15,841,464 million. The increase
Peningkatan tersebut terutama disebabkan oleh kenaikan pinjaman was mainly due to an increase in borrowings of Rp1,334,000 million
yang diterima sebesar Rp1.334.000 dan liabilitas atas efek-efek yang and liabilities of securities sold under agreements to repurchase of
dijual dengan janji dibeli kembali sebesar Rp680.953 juta. Rp680,953 million.
Simpanan dari Nasabah Deposits from Customers
Dalam jutaan Rupiah I In million Rupiah
Uraian Pertumbuhan
2025 2024
Description Growth
Rp %
(1) (2) (3)
(4) = (2)-(3) (5) = (4)/(3)
Pihak berelasi 2.068.763 295.866 1.772.897 599,22%
Related parties
Pihak ketiga 9.781.227 12.954.196 (3.172.969) -24,49%
Third parties
Jumlah simpanan dari nasabah 11.849.990 13.250.062 (1.400.072) -10,57%
Total deposits from customers
Simpanan dari nasabah di tahun 2025 menurun 10,57% atau Deposits from customers in 2025 decreased by 10.57% or Rp1,400,072
Rp1.400.072 juta dari Rp13.250.062 juta di tahun 2024 menjadi million from Rp13,250,062 million in 2024 to Rp11,849,990 million.
Rp11.849.990 juta. Simpanan dari nasabah terutama berasal dari pihak Deposits from customers mainly come from third parties. The decline in
ketiga. Penurunan dana Bank terutama disebabkan oleh penurunan the Bank funds was primarily due to a decrease in the form of deposits.
simpanan dalam bentuk deposito. Penurunan tersebut merupakan This decrease was the Bank’s strategy to obtain low-cost funding
strategi Bank untuk mendapatkan sumber dana murah dalam bentuk sources in the form of current accounts and savings accounts, which
giro dan tabungan yang masing-masing meningkat sebesar 5,76% dan increased by 5.76% and 10.92%, respectively. This was also reflected
10,92%. Hal ini juga tercermin dari meningkatnya rasio CASA terhadap in the increase in the CASA ratio to total deposits to 27.16% from
total simpanan menjadi sebesar 27,16% dari sebelumnya 22,58%. 22.58%. The Bank also managed to maintain its liquidity at a safe level.
Bank juga tetap dapat menjaga likuiditasnya dalam level yang aman.
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a'J BANKMAsPION
Simpanan dari Bank Lain Deposits from Other Banks
Dalam jutaan Rupiah I In million Rupiah
Uraian Pertumbuhan
2025 2024
Description Growth
Rp %
(1) (2) (3)
(4) = (2)-(3) (5) = (4)/(3)
Pihak berelasi 252.745 565.101 (312.356) -55,27%
Related parties
Pihak ketiga 1.566.312 1.783.171 (216.859) -12,16%
Third parties
Jumlah simpanan dari bank lain 1.819.057 2.348.272 (529.215) -22,54%
Total deposits from other banks
Simpanan dari bank lain di tahun 2025 menurun 22,54% atau Rp529.215 Deposits from other banks in 2025 decreased by 22.54% or Rp529,215
juta dari Rp2.348.272 juta di tahun 2024 menjadi Rp1.819.057 juta. million from Rp2,348,272 million in 2024 to Rp1,819,057 million.
Simpanan dari bank lain terutama berasal dari pihak ketiga. Simpanan Deposits from other banks mainly come from third parties. Deposits
dari pihak ketiga tercatat menurun dari Rp1.783.171 juta di tahun 2024 from third parties recorded a decrease from Rp1,783,171 million in
menjadi Rp1.566.312 juta. Sementara simpanan dari pihak berelasi di 2024 to Rp1,566,312 million. While deposits from related parties in
tahun 2025 tercatat sebesar Rp252.745 juta, menurun dibandingkan 2025 were recorded at Rp252,745 million, a decrease compared to the
dengan tahun sebelumnya yang tercatat sebesar Rp565.101 juta. previous year which was recorded at Rp565,101 million. Decrease in
Penurunan simpanan dari bank lain dengan kontribusi utama deposito deposits from other banks with the main contribution being deposits
dan call money. and call money.
Liabilitas efek-efek yang dijual dengan janji dibeli Liabilities of securities sold under agreements to
kembali repurchase
Bank melakukan transaksi utang repo dengan Bank Indonesia Bank carried out repo debt transactions with Bank Indonesia as a
sebagai salah satu strategi manajemen likuiditas. Pada tahun 2025, liquidity management strategy. In 2025, liabilities of securities sold
liabilitas efek-efek yang dijual dengan janji dibeli kembali dibukukan under agreements to repurchase were recorded at Rp680.953 million,
sebesar Rp680.953 juta, atau naik 100% dibandingkan dengan tahun increased by 100% compared to the previous year.
sebelumnya.
Pinjaman yang Diterima Borrowings
Dalam mendukung pertumbuhan kredit, Bank melakukan skema To support credit growth, the Bank entered to a 13-month financing
pembiayaan dengan jangka waktu 13 bulan sebagai sumber pendanaan. scheme as a funding source. The borrowing obtained from a related
Pinjaman tersebut berasal dari pihak terkait yaitu Kasikornbank Public party, Kasikornbank Public Company Limited, amounting to Rp1,334,000
Company Limited sebesar Rp1.334.000 juta. million.
Ekuitas Equity
Dalam jutaan Rupiah I In million Rupiah
Uraian Pertumbuhan
2025 2024
Description Growth
Rp %
(1) (2) (3)
(4) = (2)-(3) (5) = (4)/(3)
Modal ditempatkan dan disetor penuh 1.810.266 1.810.266 - 0,00%
Issued and fully paid-up capital
Tambahan modal disetor, bersih 4.140.843 4.140.843 - 0,00%
Additional paid-in capital, net
Saldo laba
Retained earnings
Telah ditentukan penggunaannya 28.000 28.000 - 0,00%
Appropriated
...
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ANALISA DAN PEMBAHASAN MANAJEMEN
Management Discussion and Analysis
Dalam jutaan Rupiah I In million Rupiah
Uraian Pertumbuhan
2025 2024
Description Growth
Rp %
(1) (2) (3)
(4) = (2)-(3) (5) = (4)/(3)
Belum ditentukan penggunaannya 409.480 370.083 39.397 10,65%
Unappropriated
Penghasilan komprehensif lain:
Other comprehensive income:
Kerugian aktuarial atas liabilitas imbalan kerja, (26.764) (30.941) 4.177 -13,50%
setelah pajak
Actuarial loss on employee benefits liability, net of tax
Selisih lebih revaluasi aset tetap 140.307 147.885 (7.578) -5,12%
Revaluation surplus of fixed assets
Kerugian perubahan nilai aset keuangan yang diukur (172) (2.551) 2.379 -93,26%
pada nilai wajar melalui penghasilan komprehensif
lain, setelah pajak
Unrealized loss on changes in value of financial assets
at fair value through other comprehensive income, net
of tax
Jumlah ekuitas 6.501.960 6.463.585 38.375 0,59%
Total equity
Total ekuitas Bank pada akhir tahun 2025 mengalami peningkatan The Bank’s total equity at the end of 2025 increased by Rp38,375
sebesar Rp38.375 juta dari Rp6.463.585 juta pada akhir tahun 2024 million from Rp6,463,585 million at the end of 2024 to Rp6,501,960
menjadi Rp6.501.960 juta pada akhir tahun 2025. Peningkatan ekuitas million at the end of 2025. The increase in equity occurred due to the
terjadi karena Bank membukukan laba bersih selama tahun berjalan Bank recorded a net profit during the year of Rp31,819 million.
sebesar Rp31.819 juta.
Laporan Laba Rugi dan Penghasilan Komprehensif Statement of Profit or Loss and Other Comprehensive
Lain Income
Dalam jutaan Rupiah I In million Rupiah
Uraian Pertumbuhan
2025 2024
Description Growth
Rp %
(1) (2) (3)
(4) = (2)-(3) (5) = (4)/(3)
Pendapatan bunga 1.488.088 1.513.565 (25.477) -1,68%
Interest income
Beban bunga (811.566) (801.101) (10.465) 1,31%
Interest Expense
Pendapatan bunga bersih 676.522 712.464 (35.942) -5,04%
Net interest income
Pendapatan operasional lain 75.667 58.856 16.811 28,56%
Other operating income
Beban operasional lain (707.346) (1.088.466) 381.120 -35,01%
Other operating expense
Laba (rugi) operasional 44.843 (317.146) 361.989 -114,14%
Operating income (loss)
Pendapatan non-operasional bersih 2.611 5.858 (3.247) -55,43%
Net non-operating income
Laba (rugi) sebelum beban pajak 47.454 (311.288) 358.742 -115,24%
Income (loss) before tax expense
Laba (rugi) tahun berjalan 31.819 (247.213) 279.032 -112,87%
Income (loss) for the year
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a'J BANKMAsPION
Dalam jutaan Rupiah I In million Rupiah
Uraian Pertumbuhan
2025 2024
Description Growth
Rp %
(1) (2) (3)
(4) = (2)-(3) (5) = (4)/(3)
Jumlah laba (rugi) yang dapat diatribusikan kepada pemilik 31.819 (247.213) 279.032 -112,87%
entitas induk dan kepentingan non pengendali
Total income (loss) attributable to equity holders of the
parent entity and non-controlling interests
Jumlah laba (rugi) komprehensif tahun berjalan 38.375 (259.072) 297.447 -114,81%
Total comprehensive income (loss) for the year
Jumlah laba (rugi) komprehensif yang dapat diatribusikan 38.375 (259.072) 297.447 -114,81%
kepada pemilik entitas induk dan kepentingan non
pengendali
Total comprehensive income (loss) attributable to equity
holders of the parent entity and non-controlling interests
Laba (rugi) per saham dasar (Rupiah penuh) 1,76 (13,66) 15,42 -112,88%
Basic earnings (loss) per share (in full Rupiah)
Pendapatan Bunga Interest Income
Dalam jutaan Rupiah I In million Rupiah
Uraian Pertumbuhan
2025 2024
Description Growth
Rp %
(1) (2) (3)
(4) = (2)-(3) (5) = (4)/(3)
Kredit yang diberikan 1.088.026 1.163.430 (75.404) -6,48%
Loans
Efek-efek 328.691 269.666 59.025 21,89%
Marketable securities
Penempatan pada bank lain 20.905 27.759 (6.854) -24,69%
Placements with other banks
Kredit modifikasian 11.711 21.660 (9.949) -45,93%
Loans modification
Penempatan pada Bank Indonesia 8.796 13.621 (4.825) -35,42%
Placements with Bank Indonesia
Lain-lain 29.959 17.429 12.530 71,89%
Others
Jumlah pendapatan bunga 1.488.088 1.513.565 (25.477) -1,68%
Total interest income
Total pendapatan bunga Bank tercatat mengalami penurunan sebesar The Bank’s total interest income decreased by Rp25,477 million or
Rp25.477 juta atau 1,68% dari tahun 2024. Pendapatan bunga kredit 1.68% compared to 2024. Loans interest income contributed 73.12%
memberikan kontribusi sebesar 73,12% dari total pendapatan bunga of the Bank’s total interest income. Despite an increase in outstanding
Bank. Walaupun outstanding kredit yang diberikan meningkat, namun loans, but loan interest income decreased by 6.48% compared to the
pendapatan bunga kredit menurun sebesar 6,48% dari tahun sebelumnya. previous year. The decline was driven by a decrease in the average
Penurunan tersebut disebabkan oleh penurunan rata-rata suku bunga loan interest rate, aimed at supporting the Bank’s target of increasing
kredit dengan tujuan untuk menunjang target Bank guna meningkatkan its loan portfolio in the corporate segment. This resulted in an increase
portfolio kredit di segmen korporasi. Hal tersebut menunjukkan hasil in corporate segment loans by 32.11%.
dengan meningkatnya kredit segmen korporasi sebesar 32,11%.
Pengelolaan Assets Liabilities Management secara tepat khususnya Proper Assets Liabilities Management, especially the placement of
alokasi penempatan pada Bank Indonesia, pada bank lain maupun efek- assets within Bank Indonesia, other banks, and marketable securities
efek berdasarkan kebutuhan likuiditas dengan tetap mengoptimalkan based on the liquidity needs while optimizing the income to be
pendapatan yang akan diterima oleh Bank menyebabkan peningkatan received by the Bank, has resulted in an increase in interest income
pendapatan bunga dari sumber selain kredit yang tercatat meningkat from sources other than loans, which was recorded as increasing by
sebesar Rp49.927 juta atau 14,26%. Rp49,927 million or 14.26%.
...
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ANALISA DAN PEMBAHASAN MANAJEMEN
Management Discussion and Analysis
Deposito Deposito
Time Deposits Time Deposits
77,42% 72,84%
Deposito Giro Tabungan
Time Deposits Current Accounts Savings Accounts
Komposisi Pendapatan Bunga Interest Income Composition
Komposisi Pendapatan Bunga
Interest Income Composition
0,90% 0,59%
1,43% 1,15% 0,79% 2,01%
1,83% 1,40%
17,82% 22,09%
2024 2025
76,87% 73,12%
••
◦
◦
Kredit/Loans
Efek-efek/Marketable Securities
••
◦
◦
Penempatan pada bank lain/Placement with other banks
Kredit modifikasian/Loans modification
••
◦
◦
Penempatan pada Bank Indonesia/Placement with Bank Indonesia
Lain-lain/Others
Beban Bunga Interest Expense
Dalam jutaan Rupiah I In million Rupiah
Uraian Pertumbuhan
2025 2024
Description Growth
Rp %
(1) (2) (3)
(4) = (2)-(3) (5) = (4)/(3)
Deposito berjangka 600.153 584.786 15.367 2,63%
Time Deposits
Simpanan dari bank lain 92.820 122.451 (29.631) -24,20%
Deposit from other banks
Giro 65.246 53.143 12.103 22,77%
Current Accounts
Premi Penjaminan Pemerintah 36.652 29.684 6.968 23,47%
Premiums on Government Guarantee
Tabungan 11.520 11.037 483 4,38%
Savings Accounts
Efek-efek yang dijual dengan janji dibeli kembali 1.890 - 1.890 100,00%
Securities sold with agreements to repurchase
Pinjaman yang diterima 1.850 - 1.850 100,00%
Borrowings
Lain-lain 1.435 - 1.435 100,00%
Others
Jumlah beban bunga 811.566 801.101 10.465 1,31%
Total interest expense
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Iii BANKMAsPION @(i)(j)@@@@@(j)@@@)
Bank mencatat beban bunga pada akhir tahun 2025 sebesar Rp811.566 The Bank recorded interest expense at the end of 2025 of Rp811,566
juta meningkat sebesar 1,31% dibanding tahun 2024. Sebesar 83,41% million, an increase of 1.31% compared to 2024. 83.41% of the interest
dari komponen beban bunga berasal dari beban bunga dana pihak expense component came from third-party fund interest expense, which
ketiga yang meningkat sebesar 4,31% dari Rp648.966 juta menjadi increased by 4.31% from Rp648,966 million to Rp676,919 million. The
Rp676.919 juta. Peningkatan cost of fund terutama dikontribusi oleh increase in cost of funds was primarily contributed by deposit interest
beban bunga deposito sebesar 2,63%. Namun sejalan dengan strategi expense of 2.63%. However, in line with the Bank’s strategy to focus
Bank untuk lebih fokus mendapatkan dana murah maka outstanding more on obtaining low-cost funds, the outstanding deposits tended to
deposito cenderung menurun dan sebaliknya terjadi peningkatan pada decline, while there was an increase in current accounts and savings
giro dan tabungan yang berdampak terhadap peningkatan beban bunga accounts, which resulted in an increase in current account and savings
giro dan tabungan masing-masing sebesar 22,77% dan 4,38%. interest expense of 22.77% and 4.38%, respectively.
Beban bunga simpanan dari bank lain menurun sebesar Rp29.631 Other banks deposit interest expenses decreased by Rp29,631 million
juta atau sebesar 24,20% yang sejalan dengan penurunan jumlah dan or 24.20% which was in line with the decrease in the outstanding and
suku bunga simpanan dari bank lain. Di sisi lain, Bank juga melakukan interest rates of other banks deposits. On the other side, the Bank also
transaksi repo dan penarikan pinjaman bilateral di akhir tahun 2025. conducted repo transactions and bilateral loan withdrawals at the end
Hal ini menyebabkan beban bunga terkait efek-efek yang dijual dengan of 2025. This caused interest expenses related to securities sold under
janji dibeli kembali dan pinjaman yang diterima meningkat masing- agreements to repurchase and borrowings to increase by Rp1,890
masing sebesar Rp1.890 juta dan Rp1.850 juta. million and Rp1,850 million, respectively.
Komposisi Beban Bunga Interest Expense Composition
Komposisi Beban Bunga
Interest Expense Composition
0,23%
1,38% 0,23%
1,42%
0,17%
3,71% 4,52%
6,63%
8,04%
15,28%
11,44%
2024 2025
73,00% 73,95%
2024 2025
•
◦
ft◦
Deposito/Time Deposits
Simpanan dari bank lain/Deposit from other banks •
◦ Deposito/Time Deposits
•◦ Simpanan dari bank lain/Deposit from other banks
••• •••
◦ Giro/Current Accounts ◦ Giro/Current Accounts
◦ Premi Penjamin Pemerintah/Premiums on Government ◦ Premi Penjamin Pemerintah/Premiums on Government
◦ Tabungan/Savings Accounts ◦ Tabungan/Savings Accounts
•••
◦ Efek-efek yang dijual dengan janji dibeli kembali/Securities sold with agreement to repurchase
◦ Pinjaman yang diterima/Borrowings
◦ Lain-lain/Others
...
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ANALISA DAN PEMBAHASAN MANAJEMEN
Management Discussion and Analysis
Pendapatan Bunga Bersih Net Interest Income
Penurunan pendapatan bunga dan peningkatan beban bunga The decline in interest income and the increase in interest expense
mengakibatkan penurunan pendapatan bunga bersih sebesar resulted in a decrease in net interest income by 5.04% compared to
5,04% dibandingkan tahun 2024. Namun, Bank tetap berusaha 2024. However, the Bank continued to strive to optimize net interest
mengoptimalkan pendapatan bunga bersih dengan meningkatkan income by increasing its lending target with low-cost funding sources.
target penyaluran kredit dengan sumber pendanaan murah. Selain In addition to excess liquidity, the Bank also optimized income by
hal tersebut atas kelebihan likuiditas, Bank juga mengoptimalkan purchasing securities.
pendapatan dengan pembelian efek-efek.
Pendapatan Operasional Lain Other Operating Income
Dalam jutaan Rupiah I In million Rupiah
Uraian Pertumbuhan
2025 2024
Description Growth
Rp %
(1) (2) (3)
(4) = (2)-(3) (5) = (4)/(3)
Denda dan administrasi 35.315 38.779 (3.464) -8,93%
Penalties and administration
Keuntungan penjualan surat 13.418 - 13.418 100,00%
berharga
Gain on sales of marketable
securities
Provisi dan komisi selain kredit 2.348 1.632 716 43,87%
Fees and commissions from other
than loans
Lain-lain 24.586 18.445 6.141 33,29%
Others
Jumlah pendapatan operasional 75.667 58.856 16.811 28,56%
lain
Total other operating income
Pendapatan operasional lain mengalami kenaikan sebesar Rp16.811 Other operating income increased by Rp16,811 million or 28.56% from
juta atau 28,56% dari Rp58.856 juta di tahun 2024 menjadi Rp75.667 Rp58,856 million in 2024 to Rp75,667 million in 2025. The increase was
juta di tahun 2025. Peningkatan tersebut terutama terjadi karena mainly due to a gain on the sales of marketable securities of Rp13,418
adanya keuntungan penjualan surat berharga sebesar Rp13.418 juta million and other operating income from spot transaction, transfer fee
dan pendapatan operasional lainnya yang berasal dari transaksi spot, income, loan recoveries received, and other operational incomes of
pendapatan transfer, penerimaan kredit hapus buku, dan pendapatan Rp6,141 million.
operasional lainnya sebesar Rp6.141 juta.
Beban Operasional Lain Other Operating Expense
Dalam jutaan Rupiah I In million Rupiah
Uraian Pertumbuhan
2025 2024
Description Growth
Rp %
(1) (2) (3)
(4) = (2)-(3) (5) = (4)/(3)
Gaji dan tunjangan 302.570 279.405 23.165 8,29%
Salaries and employee benefit
Umum dan administrasi 265.351 428.690 (163.339) -38,10%
General and administrative
Penyisihan kerugian penurunan 139.425 380.371 (240.946) -63,34%
nilai
Provision for impairment losses
Jumlah beban operasional lain 707.346 1.088.466 (381.120) -35,01%
Total other operating expense
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a'J BANKMAsPION
Beban operasional lain mengalami penurunan sebesar Rp381.120 juta Other operating expenses increased by Rp381,120 million or 35.01%
atau 35,01% dari Rp1.088.466 juta di tahun 2024 menjadi Rp707.346 from Rp1,088,466 million in 2024 to Rp707,346 million in 2025 due
juta di tahun 2025 terjadi karena menurunnya beban umum dan to the decrease in general and administrative expenses and provision
administrasi serta beban penyisihan kerugian penurunan nilai, masing- for impairment losses amounted to Rp163,339 million and Rp240,946
masing sebesar Rp163.339 juta dan Rp240.946 juta. Sementara itu, million, respectively. Meanwhile, salaries and allowance expenses
beban gaji dan tunjangan mengalami kenaikan sebesar Rp23.165 juta increased by Rp23,165 million compared to 2024.
dibanding tahun 2024.
Laba (Rugi) Operasional Operating Income (Loss)
Dari sisi bisnis, Bank mengalami sedikit penurunan yang terlihat dari From the business side, the Bank experienced a slight decline as seen
menurunnya pendapatan bunga bersih sebesar Rp35.942 juta atau from the decrease in net interest income by Rp35,942 million or 5.04%
sebesar 5,04% dibandingkan tahun 2024. Namun, di sisi fee-based compared to 2024. However, in the fee-based income side, the Bank
income, Bank mengalami peningkatan performa yang dapat dilihat experienced an increase in performance as seen from the increase in
dari kenaikan pendapatan operasional lainnya sebesar Rp16.811 juta other operating income by Rp16,811 million or 28.56% compared to
atau 28.56% dibandingkan tahun sebelumnya. Bank terus berupaya the previous year. The Bank continues to strive for transformation as a
melakukan transformasi sebagai bentuk komitmen berkelanjutan untuk form of sustainable commitment to improve capabilities and services
meningkatkan kapabilitas dan layanan kepada nasabah. Di sisi lain, to customers. On the other hand, the Bank also maintains an optimal
Bank juga menjaga level efisiensi di tingkat yang optimal sehingga bisa level of efficiency so that it can bring positive aspects to operating
membawa aspek positif di beban operasional yang berhasil mengalami expenses which have successfully decreased by Rp381,120 million or
penurunan sebesar Rp381.120 juta atau 35.01% dibandingkan tahun 35.01% compared to 2024. Based on that, the Bank’s operating profit
2024. Berdasarkan hal tersebut, laba operasional Bank naik sebesar increased by Rp361,989 million from (Rp317,146) million at the end of
Rp361.989 juta dari (Rp317.146) juta pada akhir tahun 2024 menjadi 2024 to Rp44,843 million at the end of 2025.
Rp44.843 juta pada akhir tahun 2025.
Laba Sebelum Beban Pajak dan Laba Tahun Berjalan Income Before Tax Expense and Income for the Year
Laba sebelum beban pajak dan laba tahun berjalan untuk tahun yang Income before tax expense and income for the year ended December
berakhir pada tanggal 31 Desember 2025 tercatat masing-masing 31, 2025 were recorded at Rp47,454 million and Rp31,819 million,
sebesar Rp47.454 juta dan Rp31.819 juta, meningkat dibandingkan respectively, an increase compared to 2024 of (Rp311,288) million and
dengan tahun 2024 masing-masing sebesar (Rp311,288) juta dan (Rp247,213) million, respectively, due to a decrease in other operating
(Rp247.213) juta disebabkan oleh penurunan pada beban operasional expenses compared to the previous year. The increase in income for
lainnya dibandingkan dengan tahun sebelumnya. Peningkatan laba the year also had an impact on increasing net earnings per share from
tahun berjalan juga memberikan dampak terhadap peningkatan laba (Rp13.66) to Rp1.76.
bersih per saham dari (Rp13,66) menjadi Rp1,76.
Laba Komprehensif Tahun Berjalan Comprehensive Income for the Year
Total laba komprehensif yang dapat diatribusikan kepada pemilik Total comprehensive income attributable to owners of the parent entity
entitas induk tercatat sebesar Rp38.375 juta di tahun 2025 meningkat was recorded at Rp38,375 million in 2025 increased compared to 2024
dibandingkan tahun 2024 sebesar (Rp259.072) juta. of (Rp259,072).
Laporan Arus Kas Statement of Cash Flows
Dalam jutaan Rupiah I In million Rupiah
Uraian Pertumbuhan
2025 2024
Description Growth
Rp %
(1) (2) (3)
(4) = (2)-(3) (5) = (4)/(3)
Kas neto digunakan untuk aktivitas operasi (3.094.451) (302.096) (2.792.355) 924,33%
Net cash used in operating activities
Kas neto diperoleh dari (digunakan untuk) aktivitas 1.288.552 (13.645) 1.302.197 -9.543,40%
investasi
Net cash provided by (used in) investing activities
Kas neto diperoleh dari aktivitas pendanaan 2.014.953 - 2.014.953 100,00%
Net cash provided by financing activities
...
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ANALISA DAN PEMBAHASAN MANAJEMEN
Management Discussion and Analysis
Dalam jutaan Rupiah I In million Rupiah
Uraian Pertumbuhan
2025 2024
Description Growth
Rp %
(1) (2) (3)
(4) = (2)-(3) (5) = (4)/(3)
Peningkatan (penurunan) neto kas dan setara kas 209.054 (315.741) 524.795 -166,21%
Net increase (decrease) in cash and cash
equivalents
Kas dan setara kas awal tahun 1.331.593 1.644.080 (312.487) -19,01%
Cash and cash equivalents at the beginning of
year
Pengaruh perubahan kurs mata uang asing 6.438 3.254 3.184 97,85%
Effect of foreign currency exchange rate changes
Kas dan setara kas akhir tahun 1.547.085 1.331.593 215.492 16,18%
Cash and cash equivalents at the end of year
Arus Kas dari Aktivitas Operasi Cash Flow from Operating Activities
Arus kas neto yang digunakan untuk aktivitas operasi pada tahun Net cash flow used for operating activities in 2025 and 2024 was
2025 dan 2024 tercatat masing-masing sebesar Rp3.094.451 juta dan recorded at Rp3,094,451 million and Rp302,096 million, respectively.
Rp302.096 juta. Perbandingan arus kas dari aktivitas operasi pada The overall comparison of cash flows from operating activities in 2025
tahun 2025 dan 2024 secara garis besar adalah sebagai berikut: and 2024 is as follows:
• Pada tahun 2025, arus kas keluar dari aktivitas operasi berasal • In 2025, cash outflow from operating activities came from a
dari penurunan simpanan nasabah sebesar Rp1.400.072 juta, decrease in customer deposits of Rp1,400,072 million, loan
aktivitas penyaluran kredit sebesar Rp1.174.215 juta, pembayaran disbursement activities of Rp1,174,215 million, payments of
bunga, provisi, dan komisi sebesar Rp825.095 juta, penurunan interest, fees, and commissions of Rp825,095 million, a decrease
simpanan bank lain sebesar Rp529.215 juta, pembayaran gaji dan in other bank deposits of Rp529,215 million, payments of salaries
tunjangan sebesar Rp299.231 juta, pembayaran beban umum dan and employee benefits of Rp299,231 million, payments of general
administrasi sebesar Rp252.482 juta, serta kenaikan aset lainnya and administrative expenses of Rp252,482 million, and an increase
sebesar Rp195.219 juta. Sementara itu, arus kas masuk terutama in other assets of Rp195,219 million. Meanwhile, cash inflows
berasal dari penerimaan bunga, provisi, dan komisi sebesar mainly came from receipts of interest, fees, and commission of
Rp1.492.346 juta. Rp1,492,346 million.
• Pada tahun 2024, arus kas keluar dari aktivitas operasi berasal • In 2024, cash outflow from operating activities came from loan
dari aktivitas penyaluran kredit sebesar Rp3.242.983 juta, disbursements activities of Rp3,242,983 million, payments of
pembayaran bunga, provisi, dan komisi sebesar Rp793.420 juta, interest, fees, and commissions of Rp793,420 million, payments
pembayaran beban umum dan administrasi sebesar Rp413.366 of general and administrative expenses of Rp413.366 million, and
juta, serta pembayaran gaji dan tunjangan sebesar Rp281.986 payments of salaries and employee benefits of Rp281.986 million.
juta. Sementara itu, arus kas masuk berasal dari peningkatan Meanwhile, cash inflow was derived from an increase in deposits
simpanan nasabah sebesar Rp2.218.943 juta, penerimaan bunga, from customers of Rp2,218,943 million, receipts of interest, fees,
provisi, dan komisi sebesar Rp1.546.398 juta, serta kenaikan and commissions of Rp1,546,398 million, and an increase in
simpanan bank lain sebesar Rp669.672 juta. deposits from other banks of Rp669,672 million.
Arus Kas dari Aktivitas Investasi Cash Flow from Investing Activities
Arus kas neto yang diperoleh dari (digunakan untuk) aktivitas Net cash flow obtained from (used for) investing activities in 2025
investasi pada tahun 2025 and 2024 tercatat masing-masing sebesar and 2024 was recorded at Rp1,288,552 million and (Rp13,645) million,
Rp1.288.552 juta dan (Rp13.645) juta. Perbandingan arus kas dari respectively. The overall comparison of cash flows from investing
aktivitas investasi pada tahun 2025 dan 2024 secara garis besar activities in 2025 and 2024 is as follows:
adalah sebagai berikut:
• Pada tahun 2025, arus kas masuk mayoritas berasal dari net • In 2025, the majority of cash inflows came from net sales and
transaksi penjualan dan pembelian efek-efek sebesar Rp1.290.567 purchase transactions of marketable securities amounting to
juta. Rp1,290,567 million.
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a'J BANKMAsPION
• Pada tahun 2024, arus kas keluar dari aktivitas investasi terdiri dari • In 2024, cash outflow from investment activities consisted of
pembelian efek-efek, penambahan aset tetap, dan penambahan purchases of marketable securities, acquisition of fixed assets,
aset tak berwujud sebesar Rp637.846 juta. Di sisi lain, terdapat and addition of intangible assets amounting to Rp637,846 million.
arus kas masuk dari penjualan efek-efek yang dibeli dengan janji On the other hand, there were cash inflow from the sale of
dijual kembali dan aset tetap sebesar Rp624.201 juta. securities purchased under agreements to resell and fixed assets
amounting to Rp624,201 million.
Arus Kas dari Aktivitas Pendanaan Cash Flow from Financing Activities
Pada tahun 2025 terdapat arus kas masuk untuk aktivitas pendanaan In 2025, there were cash inflow for financing activities from bilateral
dari penerimaan pinjaman bilateral sebesar Rp1.334.000 juta dan loan receipts of Rp1,334,000 million and an increase in liabilities of
kenaikan utang atas efek-efek yang dijual dengan janji dibeli kembali securities sold under agreements to repurchase of Rp680,953 million.
sebesar Rp680.953 juta. Kas neto dari aktivitas pendanaan tersebut Net cash from financing activities was Rp2,014,953 million.
adalah sebesar Rp2.014.953 juta.
Pada tahun 2024 tidak terdapat arus kas untuk aktivitas pendanaan. In 2024, there was no cash flow for financing activities.
Dengan pergerakan arus kas dari aktivitas operasi, investasi, dan With the movements of cash flows from operating, investing, and
pendanaan di atas, posisi kas dan setara kas Bank pada akhir tahun financing activities above, the Bank’s cash and cash equivalent position
2025 adalah sebesar Rp1.547.085 juta, meningkat dibandingkan at the end of 2025 was Rp1,547,085 million, an increase compared to
dengan tahun 2024 sebesar Rp1.331.593 juta. 2024 of Rp1,331,593 million
Rasio Keuangan dan Rasio Penting Lainnya
Financial Ratios and Other Important Ratios
Rasio Solvabilitas Solvency Ratio
Rasio Kecukupan Modal (CAR) Capital Adequacy Ratio (CAR)
Rasio kecukupan modal (CAR) Bank tercatat sebesar 45,76% pada The Bank’s capital adequacy ratio (CAR) was recorded at 45.76% at
akhir tahun 2025, mengalami kenaikan dari tahun sebelumnya the end of 2025, an increase from 43.52% in the previous year. This
sebesar 43,52%. Hal ini disebabkan oleh penurunan Aset Tertimbang was due to a decrease in Risk-Weighted Assets (RWA), primarily
Menurut Risiko (ATMR) terutama berasal dari risiko kredit, dari due to credit risk, from Rp14,119,691 million at the end of 2024 to
Rp14.119.691 juta pada akhir tahun 2024 menjadi Rp13.087.575 Rp13,087,575 million at the end of 2025. The Bank’s total capital at
juta pada akhir tahun 2025. Total modal Bank pada akhir tahun 2025 the end of 2025 was recorded at Rp6,345,902 million, a decrease of
tercatat sebesar Rp6.345.902 juta, menurun sebesar Rp44.582 juta Rp44,582 million from Rp6,390,484 million in the previous year. The
dari tahun sebelumnya sebesar Rp6.390.484 juta. Rasio CAR telah CAR ratio has calculated credit, market, and operational risks and has
memperhitungkan risiko kredit, risiko pasar dan risiko operasional complied with the applicable regulations.
serta telah sejalan dengan ketentuan yang berlaku.
Rasio Rentabilitas Rentability Ratio
Uraian
2025 2024
Description
Return on Assets (ROA) 0,21% -1,43%
Return on Equity (ROE) 0,51% -3,79%
Net Interest Margin (NIM) 3,45% 3,76%
...
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ANALISA DAN PEMBAHASAN MANAJEMEN
Management Discussion and Analysis
Return on Assets (ROA) Return on Assets (ROA)
Pada tahun 2025, ROA tercatat sebesar 0,21% atau meningkat sebesar In 2025, ROA was recorded at 0.21% or a 1.64% increase compared
1,64% dibandingkan dengan tahun sebelumnya. Peningkatan ROA to the previous year. This increase was due to an increase in income
terjadi karena kenaikan laba sebelum pajak sebesar Rp358.742 juta before tax amounting to Rp358,742 million or 115,24%.
atau 115,24%.
Return on Equity (ROE) Return on Equity (ROE)
Pada tahun 2025, ROE tercatat sebesar 0,51% atau meningkat sebesar In 2025, ROE was recorded at 0.51% or a 4.30% increase compared to
4,30% dibandingkan dengan tahun sebelumnya. Peningkatan ROE the previous year. This increase was due to an increase in income for
disebabkan oleh kenaikan laba setelah pajak sebesar Rp279.032 juta the year amounting to Rp279,032 million or 112,87%.
atau 112,87%.
Net Interest Margin (NIM) Net Interest Margin (NIM)
NIM Bank pada tahun 2025 dan 2024 masing-masing tercatat sebesar The Bank’s NIM in 2025 and 2024 was recorded at 3.45% and 3.76%,
3,45% dan 3,76%, menurun sebesar 0.31%. Penurunan tersebut respectively, a decrease of 0.31%. This decrease was due to a decrease
disebabkan oleh menurunnya pendapatan bunga bersih selama tahun in net interest income during the year.
berjalan.
Rasio Likuiditas Liquidity Ratio
Rasio LDR digunakan untuk mengukur penyaluran kredit Bank yang LDR ratio is used to measure the Bank’s credit distribution funded by
didanai oleh dana pihak ketiga. Pada tahun 2025, LDR Bank tercatat third-party funds. In 2025, the Bank’s LDR was recorded at 146.36%,
sebesar 146,36%, meningkat sebesar 22,30% dibandingkan tahun an increase of 22.30% compared to 2024. Although the Bank’s LDR
2024. Meskipun LDR Bank berada pada level yang relatif tinggi, was at a relatively high level, the Bank’s liquidity profile remained well
namun profil likuiditas Bank tetap terjaga. Hal ini tercermin dari maintained. This was reflected in the Macroprudential Intermediation
Rasio Intermediasi Makroprudensial (RIM) per akhir Desember 2025 Ratio (RIM) as of the end of December 2025, which stood at 131.55%,
yang terealisasi sebesar 131,55%, yang menunjukkan bahwa Bank indicating that the Bank has funding sources other than third-party
memiliki sumber pendanaan lain selain dana pihak ketiga yakni melalui funds, namely through loans received. In addition, the Bank’s liquidity
pinjaman yang diterima. Disamping itu, ketahanan likuiditas Bank juga resilience was also reflected in the Liquidity Coverage Ratio (LCR) and
tercermin dari Liquidity Coverage Ratio (LCR) dan Net Stable Funding Net Stable Funding Ratio (NSFR) as of the end of December 2025,
Ratio (NSFR) per akhir Desember 2025 yang terealisasi masing-masing which were realized at 156.83% and 144.61%, respectively, above the
sebesar 156,83% dan 144,61%, berada di atas ketentuan minimum regulatory minimum requirements.
regulator.
Rasio Kepatuhan Compliance Ratio
Giro Wajib Minimum Minimum Statutory Reserves
Bank secara konsisten dapat menjaga tingkat likuiditas di level The Bank consistently maintains optimal liquidity levels to support
optimal untuk mendukung operasional harian dan memenuhi daily operations and meet Bank Indonesia’s requirements through
ketentuan Bank Indonesia melalui Giro Wajib Minimum (GWM). the Minimum Statutory Reserve (GWM). As of 31 December 2025,
Pada tanggal 31 Desember 2025, GWM Bank telah sesuai dengan the Bank’s GWM has complied with Bank Indonesia (BI) Regulation
Peraturan Bank Indonesia PBI No. 24/4/PBI/2022 tanggal 1 Maret PBI No. 24/4/PBI/2022 dated March 1, 2022, concerning Statutory
2022 tentang Giro Wajib Minimum dalam Rupiah dan Valuta Asing Reserves in Rupiah and Foreign Currency for Conventional Commercial
bagi Bank Umum Konvensional serta Peraturan Anggota Dewan Banks, and also the Regulations Member of the Board of Governors
Gubernur (PADG) No. 31 Tahun 2025 tanggal 23 Desember 2025 (PADG) No. 31 Year 2025 dated December 23, 2025, concerning the
tentang Peraturan Pelaksanaan Pemenuhan Giro Wajib Minimum Implementation Regulations for Fulfilment of Statutory Reserves in
dalam Rupiah dan Valuta Asing bagi Bank Umum Konvensional. Rupiah and Foreign Currency for Conventional Commercial Banks.
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Tabel berikut menunjukkan rasio GWM Bank dalam rupiah dan valuta The following table shows the Bank’s reserve requirement ratio in
asing per 31 Desember 2025 dan 2024: rupiah and foreign currency as of December 31, 2025 and 2024:
Giro Wajib Minimum
Minimum Statutory Reserves
2025 2024
Uraian
Description Syarat Aktual Syarat Aktual
Requirement Actual Requirement Actual
Rupiah
Rupiah
Primer (*) 5,30% 7,44% 6,00% 6,31%
Primary (*)
RIM 0,00% 0,00% 0,00% 0,00%
RIM
PLM 4,00% 24,05% 5,00% 30,88%
PLM
Valuta Asing 4.00% 4,26% 4.00% 4,27%
Foreign Currency
* Berdasarkan PADG No. 31 Tahun 2025 tanggal 23 Desember 2025, Bank melakukan penyediaan dana untuk kegiatan ekonomi tertentu dan inklusif, sehingga
pada tanggal 31 Desember 2025 dan 2024 Bank mendapatkan insentif berupa kelonggaran GWM masing-masing sebesar 3,7% dan 3%.
* Based on PADG No. 31 Year 2025 dated December 23, 2025, the Bank provides funds for specific and inclusive economic activities, therefore on
December 31, 2025 and 2024 the Bank gains incentives in the form of GWM allowance by 3.7% and 3%, respectively.
Posisi Devisa Neto Net Open Position
Rasio PDN (Posisi Devisa Neto Bank - On dan Off Balance Sheet) The Bank’s Net Open Position (NOP - On and Off-Balance Sheet)
pada tanggal 31 Desember 2025 dan 2024 jika menggunakan modal ratio as of December 31, 2025 and 2024 when using capital as of
pada tanggal 30 November 2025 dan 2024 tercatat sebesar 0,04% November 30, 2025 and 2024 was recorded at 0.04% and 0.52% and
dan 0,52% dan jauh di bawah ketentuan yang berlaku yaitu maksimal far below the applicable regulations of a maximum of 20% of total
sebesar 20% dari total modal. capital.
Pencapaian Tahun 2025
Achievement in 2025
Perbandingan Realisasi dengan Target Tahun Comparison of Realization and Projection in 2025
2025
Berikut adalah rangkuman pencapaian kinerja keuangan tahun 2025 The following is a summary of the achievement of financial performance
jika dibandingkan dengan target yang telah ditetapkan: in 2025 when compared to the targets that have been set:
Dalam jutaan Rupiah I In million Rupiah
Uraian Realisasi 2025 Target 2025 Pencapaian
Description Realization in 2025 Projection in 2025 Achievement
POSISI KEUANGAN
FINANCIAL POSITION
Total Aset 22.416.232 22.662.646 98,91%
Total assets
Kredit yang diberikan 17.343.332 16.466.199 105,33%
Loans
Simpanan dari nasabah 11.849.990 13.327.502 88,91%
Deposits from customers
...
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ANALISA DAN PEMBAHASAN MANAJEMEN
Management Discussion and Analysis
Dalam jutaan Rupiah I In million Rupiah
Uraian Realisasi 2025 Target 2025 Pencapaian
Description Realization in 2025 Projection in 2025 Achievement
LABA RUGI DAN PENGHASILAN KOMPREHENSIF
PROFIT OR LOSS AND COMPREHENSIVE INCOME
Pendapatan bunga 1.488.088 1.554.220 96,37%
Interest income
Laba sebelum pajak 47.454 32.379 146,56%
Income before tax expense
RASIO KEUANGAN (%) Realisasi 2025 Target 2025
FINANCIAL RATIOS Realization in 2025 Projection in 2025
ROE | ROE 0,51% 0,49%
ROA | ROA 0,21% 0,14%
NIM | NIM 3,45% 3,55%
CIR | Cost to Income Ratio 78,40% 78,69%
BOPO | Operating Expenses to Operating Income 97,15% 98,06%
NPL – gross | NPL - gross 2,26% 2,83%
CAR | CAR 45,76% 42,90%
LDR | LDR 146,36% 123,55%
Sepanjang tahun 2025, Industri perbankan Indonesia menunjukkan tren Throughout 2025, Indonesia’s banking industry showed a slowdown in
perlambatan pertumbuhan, yang tercermin dari pertumbuhan kredit growth, reflected in credit growth remaining at the single-digit level
yang berada pada level single digit selama beberapa bulan berturut- for several consecutive months. This slowdown was influenced by a
turut. Perlambatan ini dipengaruhi oleh kombinasi faktor global dan combination of global and domestic factors, including the slower pace
domestik, antara lain melambatnya penurunan suku bunga The Fed dan of interest rate cuts by the Federal Reserve and the continued “eating
fenomena “makan tabungan” yang masih terus berlanjut. into savings” phenomenon, where households rely on existing savings
to sustain consumption.
Ditengah ketidakpastian global dan perlambatan industri perbankan Amid global uncertainty and the moderation of the national banking
nasional, kinerja Bisnis Bank sepanjang tahun 2025 mencerminkan industry, the Bank’s business performance in 2025 demonstrated
capaian yang positif dan resilience, mencerminkan kemampuan Bank positive results and resilience, reflecting the Bank’s ability to maintain
dalam mempertahankan pertumbuhan yang sehat. Dari sisi penyaluran healthy growth. From the lending perspective, the Bank successfully
kredit, Bank berhasil menyalurkan kredit hingga akhir tahun 2025 yang disbursed Rp17,343,332 million in loans by the end of 2025, achieving
terealisasi sebesar Rp17.343.332 juta, tercapai 105,33% dari rencana 105.33% of the Bank’s business plan and increasing by Rp905,078
bisnis Bank dan tumbuh sebesar Rp905.078 juta, dari posisi akhir tahun million compared to Rp16,438,254 million at the end of 2024. Based
2024 sebesar Rp16.438.254 juta. Berdasarkan jenis penggunaannya, on loan utilization, the composition remained aligned with the Bank’s
realisasi penyaluran kredit masih sesuai dengan kebijakan Bank untuk policy of prioritizing financing for productive sectors, with the largest
fokus pada pembiayaan sektor-sektor produktif dengan portfolio portion consisting of working capital loans at 87.69%, followed by
tertinggi adalah kredit modal kerja sebesar 87,69% diikuti oleh kredit investment loans at 11.79%, and consumer loans at 0.52%.
investasi sebesar 11,79% dan kredit konsumsi sebesar 0,52%.
Dari sisi pendanaan, Dana Pihak Ketiga Bank pada akhir tahun From the funding side, the Bank’s Third-Party Funds (TPF) at the end
2025 tercatat sebesar Rp11.849.990 juta atau tercapai 88,91% dari of 2025 were recorded at Rp11,849,990 million, representing 88.91%
rencana bisnis Bank sebesar Rp13.327.502 juta, tidak tercapainya of the Bank’s business plan target of Rp13,327,502 million. The
Dana Pihak Ketiga yakni pada Deposito. Dana Pihak Ketiga Bank juga shortfall in TPF was mainly attributable to time deposits, which also
mengalami penurunan sebesar 10,57% atau sebesar Rp1.400.072 juta, contributed to the overall decline in TPF. Compared to the previous
terutama pada Deposito. Pertumbuhan Dana Pihak Ketiga mengalami year, TPF decreased by 10.57% or Rp1,400,072 million, primarily
perlambatan seiring dengan masih berlangsungnya kompetisi due to a decline in deposits. The slowdown in TPF growth occurred
penghimpunan dana di industri perbankan, terutama dana dalam amid intense competition for fund mobilization across the banking
bentuk deposito, namun Bank berhasil melakukan peningkatan sumber In the banking industry, particularly funds in the form of deposits,
dana murah dalam bentuk CASA yang tercermin pada pertumbuhan the Bank successfully increased its low-cost funding sources in the
giro dan tabungan masing – masing sebesar 5,76% dan 10,92%. form of CASA, as reflected in the growth of checking accounts and
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Dengan kondisi tersebut, rasio CASA Bank pada akhir Desember savings accounts by 5.76% and 10.92%, respectively. Under these
2025 tercapai sebesar 27,16% meningkat 4,58% dari tahun 2024 conditions, the Bank’s CASA ratio as of the end of December 2025
sebesar 22,58%. Kondisi tersebut juga telah sejalan dengan strategi reached 27.16%, an increase of 4.58% points from 22.58% in 2024.
Bank untuk menjaga cost of fund pada level lebih rendah. Dengan This development is also in line with the Bank’s strategy to maintain
pencapaian penyaluran kredit dan Dana Pihak ketiga Bank, realisasi the cost of funds at a lower level. With the achievement of the Bank’s
Loan to Deposit rasio (LDR) Bank pada akhir tahun 2025 terealisasi credit disbursement and third-party funds, the Bank’s Loan-to-Deposit
sebesar 146,36%. Namun hal tersebut tidak berdampak terhadap Ratio (LDR) at the end of 2025 stood at 146.36%. However, this did not
terhadap likuiditas Bank. impact the Bank’s liquidity.
Dari sisi profitabilitas, realisasi pendapatan bunga Bank hingga akhir From a profitability perspective, the Bank recorded interest income
2025 terealisasi sebesar Rp1.488.088 juta atau tercapai 96,37% dari of Rp1,488,088 million by the end of 2025, achieving 96.37% of the
rencana bisnis Bank sebesar Rp1.554.220 juta. Realisasi pendapatan business plan target of Rp1,554,220 million. Interest income declined
bunga juga mengalami penurunan sebesar 1,84% atau sebesar slightly by 1.84% or Rp27,556 million compared to the previous year.
Rp27.556 juta. Hingga akhir tahun 2025, Bank mencatat laba sebelum By the end of 2025, the Bank recorded a profit before tax of Rp47,454
pajak sebesar Rp47.454 juta atau tercapai 146,56% dari rencana bisnis million, equivalent to 146.56% of the Bank’s business plan target of
Bank sebesar Rp32.379 juta. Pencapaian laba sebelum pajak Bank Rp32,379 million. The achievement of profit before tax in 2025 reflects
pada tahun 2025 menunjukkan keberhasilan langkah pemulihan kinerja the successful recovery of the Bank’s performance compared to the
dibandingkan kondisi rugi pada tahun sebelumnya. Perbaikan kinerja loss recorded in the previous year. This improvement was primarily
ini didorong oleh pengelolaan biaya operasional yang lebih optimal. driven by more effective operational cost management.
Keberhasilan dalam mencatatkan laba pada tahun 2025 memperkuat The Bank’s return to profitability in 2025 also strengthened its
rasio profitabilitas yang tercermin dari membaiknya rasio ROA dan ROE profitability ratios, as reflected in the improvement of ROA and ROE,
Bank, yang terealisasi masing-masing sebesar 0,21% dan 0,51%. Net which were recorded at 0.21% and 0.51%, respectively. The Net
Interest Margin (NIM) terealisasi sebesar 3,45% di bawah rencana Interest Margin (NIM) was realized at 3.45%, slightly below the Bank’s
bisnis Bank sebesar 3,55% dan mengalami penurunan dibandingkan business plan target of 3.55%, and lower than the previous year.
tahun sebelumnya, hal tersebut seiring dengan pertumbuhan kredit This was mainly due to credit growth being concentrated toward the
yang lebih terkonsentrasi pada akhir tahun dan penurunan biaya dana end of the year, while the decline in the cost of funds only began to
yang baru mulai terlihat pada periode yang sama. materialize during the same period.
Momentum perbaikan kinerja juga tercermin pada rasio BOPO dan CIR The improvement in performance was also reflected in the BOPO and
yang terealisasi di bawah rencana bisnis Bank dan telah mengalami CIR ratios, which were realized below the Bank’s business plan targets
penurunan dari tahun sebelumnya. Perbaikan pada BOPO dan CIR and declined compared to the previous year. The improvement in these
menandakan penguatan efisiensi biaya operasional yang lebih optimal. ratios indicates stronger operational cost efficiency. In terms of asset
Dari sisi kualitas kredit Bank, rasio NPL gross tercatat 2,26% di bawah quality, the Bank’s gross NPL ratio was recorded at 2.26%, lower than
rencana bisnis Bank yakni sebesar 2,83% dan telah mengalami the Bank’s business plan target of 2.83%, and also improved compared
penurunan dibandingkan tahun sebelumnya. Pada sisi permodalan, to the previous year. From a capital perspective, the Bank’s Capital
rasio kecukupan modal (CAR) Bank tercapai sebesar 45,76% berada di Adequacy Ratio (CAR) reached 45.76%, exceeding the target set in the
atas rencana kerja sebesar 42,90%. Bank’s work plan of 42.90%.
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ANALISA DAN PEMBAHASAN MANAJEMEN
Management Discussion and Analysis
Proyeksi Tahun 2026
Projection in 2026
Dengan mempertimbangkan kondisi global dan domestik serta Taking into account global and domestic conditions and looking at
melihat pada pencapaian bisnis Bank pada tahun 2025, Bank the Bank’s business achievements in 2025, the Bank will continue
akan terus memanfaatkan momentum pertumbuhan yang positif to capitalize on the positive growth momentum to strengthen its
untuk memperkuat kinerja di tahun 2026. Bank akan fokus pada performance in 2026. The Bank will focus on further expansion in
pengembangan lebih lanjut di sektor kredit, peningkatan kualitas the lending sector, improving the quality of customer service, and
layanan kepada nasabah, serta pengelolaan risiko yang lebih baik. enhancing risk management. The following are the Bank’s targets and
Berikut adalah target dan proyeksi Bank untuk tahun 2026: projections for 2026:
Dalam jutaan Rupiah I In million Rupiah
Uraian Target 2026
Description Projection in 2026
POSISI KEUANGAN
FINANCIAL POSITION
Total aset 28.236.883
Total assets
Kredit yang diberikan 20.500.028
Loans
DANA PIHAK KETIGA (DPK)
THIRD PARTY FUNDS (DPK)
Giro 2.126.422
Current accounts
Tabungan 1.315.446
Saving accounts
Deposito 9.974.828
Time deposits
LABA RUGI DAN PENGHASILAN KOMPREHENSIF
PROFIT OR LOSS AND COMPREHENSIVE INCOME
Pendapatan bunga 1.649.032
Interest income
Laba tahun berjalan 54.795
Income for the year
RASIO KEUANGAN (%)
FINANCIAL RATIOS
LDR 152,79%
NPL Gross 2,64%
ROA 0,22%
ROE 0,89%
NIM 3,55%
CIR 78,55%
BOPO 96,80%
CAR 37,16%
Bank memproyeksikan pertumbuhan kredit yang tumbuh sebesar The Bank projects credit growth of approximately ±25% in 2026, with a
±25% pada tahun 2026, dengan fokus utama pada segmen korporasi. primary focus on the corporate segment. On the funding side, the Bank
Sementara pada sisi pendanaan, pertumbuhan Dana Pihak Ketiga Bank expects Third-Party Funds (TPF) growth to remain relatively stagnant,
diproyeksikan relatif stagnan, karena Bank memprioritaskan sumber as the Bank prioritizes lower-cost funding sources through loan
pendanaan yang lebih murah melalui dukungan pinjaman dari parent support from its parent company. This strategy is expected to maintain
company. Strategi ini diharapkan mampu menjaga efisiensi struktur biaya the efficiency of the Bank’s cost of funds structure while supporting
dana (cost of fund) serta mendukung ekspansi kredit yang berkelanjutan. sustainable credit expansion.
Meskipun pertumbuhan dana yang diproyeksikan relatif stagnan, Bank Despite the relatively stagnant funding growth projection, the
akan terus mendorong peningkatan komposisi dana murah (CASA) Bank will continue to increase the proportion of low-cost funds
melalui penguatan berbagai inisiatif strategis antara lain dengan (CASA) by strengthening several strategic initiatives, including the
pendekatan tacticals program seperti yang telah dijalankan pada 2025, implementation of tactical programs similar to those carried out in
guna menjaga efisiensi struktur pendanaan. 2025, in order to maintain an efficient funding structure.
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a'J BANKMAsPION
Dari sisi penyaluran kredit dan dalam rangka pemenuhan Rasio From the lending perspective and in support of fulfilling the
Pembiayaan Inklusif Makroprudensial (RPIM), Bank tidak hanya akan Macroprudential Inclusive Financing Ratio (RPIM), the Bank will not
menyalurkan kredit kepada pelaku UMKM secara langsung, namun only extend credit directly to MSMEs, but will also channel financing
Bank juga akan menyalurkan kredit melalui skema pemberian kredit through supply chain financing schemes to non-MSME business
melalui rantai pasok kepada badan usaha non-UMKM selain Lembaga entities (excluding financial institutions), where such financing
Jasa Keuangan yang disalurkan untuk membiayai UMKM, pembiayaan is intended to support MSMEs. In addition, the Bank will provide
inklusif kepada Perorangan Berpenghasilan Rendah (PBR), pemberian inclusive financing to low-income individuals, extend credit to non-
kredit kepada pengembang perumahan non-UMKM yang disalurkan MSME housing developers for the development of simple and very
untuk membiayai proyek pembangunan rumah sederhana dan/atau simple housing projects, as well as for the purchase of such housing
rumah sangat sederhana dan/atau pembelian rumah sederhana dan/ units by the public through installment payments to developers. The
atau rumah sangat sederhana oleh masyarakat dengan pembayaran Bank will also provide financing to MSMEs through Rural Banks (BPR/
bertahap kepada pengembang, serta pembiayaan kepada UMKM BPRS), non-bank financial institutions, and finance companies.
melalui Lembaga Jasa Keuangan BPR / BPRS & Lembaga Jasa
Keuangan Non-Bank dan Perusahaan Pembiayaan (Finance Company).
Dalam rangka mencapai target yang telah ditetapkan sebagaimana In order to achieve the targets set forth in the Bank’s 2026–2028
tertuang dalam Rencana Bisnis Bank 2026-2028, Bank menetapkan Business Plan, the Bank has established the following strategic
fokus strategis pada tahun 2026 guna mendorong pertumbuhan bisnis priorities for 2026 to drive sustainable business growth:
yang berkelanjutan sebagai berikut:
1. Perluasan Kredit bagi Nasabah Korporasi dan Peningkatan 1. Expansion of Credit for Corporate Customers and Increase
Fee-Based Income in Fee-Based Income
Bank Maspion akan memperluas portofolio kredit dengan fokus Bank Maspion will expand its loan portfolio with a focus on
pada segmen korporasi, dengan memanfaatkan pemberian kredit the corporate segment, leveraging large-scale lending and
berskala besar serta penguatan sinergi dengan Kasikornbank strengthening synergies with Kasikornbank (KBANK) to reach Thai
(KBANK) untuk menjangkau nasabah Thailand dan AEC+3 yang and AEC+3 customers investing in Indonesia.
berinvestasi di Indonesia.
Pertumbuhan bisnis ini akan didukung dengan solusi keuangan This business growth will be supported by integrated financial
yang terintegrasi, seperti trade finance, foreign exchange solutions, such as trade finance, foreign exchange (forex), and
(forex), dan remittance, guna meningkatkan pendapatan berbasis remittance services, to increase fee-based income as a more
komisi (fee-based income) sebagai sumber pendapatan yang sustainable revenue source. However, while the primary focus
lebih berkelanjutan. Namun, meskipun fokus utama terletak is on the corporate segment, the Bank remains committed to
pada segmen korporasi, Bank tetap berkomitmen untuk tetap continuing to develop the commercial and retail segments.
mengembangkan segmen komersial dan retail.
2. Transformasi Kapabilitas di Seluruh Level Organisasi 2. Capability Transformation Across All Organizational Levels
Dalam upaya mendorong pertumbuhan bisnis yang berkelanjutan, In an effort to drive sustainable business growth, the Bank is also
Bank juga secara proaktif melakukan transformasi menyeluruh proactively undertaking a comprehensive transformation across all
di seluruh tingkatan organisasi. Transformasi ini bertujuan untuk levels of the organization. This transformation aims to strengthen
memperkuat kapabilitas internal serta meningkatkan daya saing di internal capabilities and enhance competitiveness amid the ever-
tengah dinamika industri perbankan yang terus berkembang. Fokus evolving dynamics of the banking industry. The primary focus of
utama transformasi diarahkan pada beberapa area strategis. the transformation is directed toward several strategic areas.
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ANALISA DAN PEMBAHASAN MANAJEMEN
Management Discussion and Analysis
Kebijakan Permodalan dan Struktur Modal
Capital Policies and Capital Structure
Guna memastikan permodalan Bank dapat mendukung strategi To ensure that the Bank’s capital will support business development
pengembangan usaha, mempertahankan kelangsungan bisnis di strategies, maintain business continuity in the future, maintain
masa mendatang, menjaga kecukupan modal sesuai dengan profil capital adequacy as required by the risk profile, and meet the capital
risiko serta memenuhi persyaratan permodalan yang ditetapkan oleh requirements stipulated by the regulator, the Bank determines its
regulator, maka Bank menentukan kebijakan permodalan. Direksi capital policy. The Board of Directors prepared a capital plan based
menyusun rencana permodalan berdasarkan penilaian atas kebutuhan on assessing the required capital adequacy needs and adjusted it to
kecukupan permodalan yang dipersyaratkan serta disesuaikan dengan the latest economic developments. The plan is presented in the Bank’s
perkembangan ekonomi terkini. Rencana tersebut telah dituangkan business plan and has been approved by the Board of Commissioners.
pada rencana bisnis Bank dan telah disetujui oleh Dewan Komisaris.
Secara periodik Bank telah melakukan proses penilaian kecukupan The Bank has periodically conducted Internal Capital Adequacy
permodalan (Internal Capital Adequacy Assessment – ICAAP) dan Assessment (ICAAP) and stress tests on its capital, which show that
stress test terhadap permodalan yang menunjukkan bahwa posisi the Bank’s capital position can adequately cover losses from various
permodalan Bank dapat menutup kerugian yang ditimbulkan dari potential risks faced by the Bank.
berbagai potensi risiko yang dihadapi oleh Bank secara memadai.
Komponen Modal Capital Component
Dalam jutaan Rupiah I In million Rupiah
Uraian
2025 2024
Description
Modal
Capital
Tier 1 6.182.308 6.240.082
Tier 1
Tier 2 163.594 150.402
Tier 2
Jumlah modal 6.345.902 6.390.484
Total capital
Aset Tertimbang Menurut Risiko untuk risiko kredit 13.087.575 14.119.691
Risk Weighted Assets for Credit Risk
Aset Tertimbang Menurut Risiko untuk risiko pasar 52.994 41.034
Risk Weighted Assets for market risk
Aset Tertimbang Menurut Risiko untuk risiko 728.445 522.175
operasional
Risk Weighted Assets for operational risk
Jumlah Aset Tertimbang Menurut Risiko 13.869.014 14.682.900
Total Weighted Assets by Risk
Rasio KPMM 45,76% 43,52%
Capital Adequacy Ratio
Pada tahun 2025 dan 2024, Bank telah memenuhi semua persyaratan In 2025 and 2024, the Bank has fulfilled all the required capital
modal yang diwajibkan. requirements.
Kebijakan Dividen
Dividend Policy
Bank melaksanakan kebijakan pembagian dividen berpedoman pada The Bank implements a dividend distribution policy in accordance
Undang-Undang Perseroan Terbatas, yang menerapkan bahwa setiap with the Limited Liability Companies Act, which stipulates that
pembayaran dividen harus disetujui dalam RUPS setelah mendapat every dividend payment must be approved at a General Meeting of
rekomendasi dari Direksi. Sejalan dengan peraturan ini, Bank telah Shareholders following a recommendation from the Board of Directors.
memiliki dan menjalankan Kebiakan Dividen Nomor Peraturan PD-11/ In accordance with these regulations, the Bank has established and
Policy/1124 yang diterapkan untuk memastikan pelaksanaan prinsip implemented Dividend Policy No. PD-11/Policy/1124, which is applied
Tata Kelola Perusahaan yang Baik dalam hal pendistribusian dividen. to ensure the implementation of the principles of Good Corporate
Pada tahun 2025 dan 2024 Perseroan tidak membagikan dividen. Governance regarding dividend distribution. In 2025 and 2024, the
Company did not distribute dividends.
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a'J BANKMAsPION
Tingkat Kolektibilitas Piutang
Collectability of Receivables
Bank mengukur tingkat kolektibilitas piutang melalui tingkat The Bank measures the collectability of its receivables through the
kolektibilitas kredit sesuai dengan rasio kredit bermasalah (NPL). level of credit collectability in accordance with the non-performing
loan ratio (NPL).
Pada tahun 2025, Rasio NPL bruto dan neto masing-masing tercatat In 2025, the gross and net NPL ratios were recorded at 2.26% and
sebesar 2,26% dan 1,37%. 1.37% respectively.
Bank telah menerapkan berbagai upaya untuk memitigasi rasio NPL The Bank has implemented various efforts to mitigate the worsening
yang memburuk antara lain dengan menganalisa pemberian kredit NPL ratio, among others, by analysing lending thoroughly in accordance
secara menyeluruh sesuai dengan profil risiko Bank, pemantauan with the Bank’s risk profile, monitoring the business/financial condition
kondisi usaha/keuangan debitur secara rutin/berkala, serta upaya of debtors on a regular basis, as well as efforts to accelerate the
percepatan penyelesaian kredit bermasalah. Selain itu, Bank juga settlement of non-performing loans. In addition, the Bank is also
meningkatkan pembentukan Cadangan Kerugian Penurunan Nilai increasing the provision of allowance for impairment losses as an
(CKPN) sebagai salah satu upaya untuk mengantisipasi kemungkinan effort to anticipate possible declines in the value of financial assets.
terjadinya penurunan nilai aset keuangan. Pada tahun 2025, Bank In 2025, the Bank has provided an allowance for impairment losses
telah membentuk CKPN kredit sebesar Rp322.830 juta dan manajemen credit of Rp322,830 million and management is of the opinion that the
berpendapat bahwa CKPN tersebut cukup memadai untuk menutup allowance for impairment losses is sufficient to cover the possibility of
kemungkinan tidak tertagihnya kredit yang diberikan. Bank juga non-collectable loans. The Bank also underwent loans settlement by
melakukan penyelesaian dengan melakukan hapus buku kredit (write- writing off the loans of several debtors who met certain criteria.
off) atas beberapa debitur yang memenuhi kriteria tertentu.
Kemampuan Membayar Utang
Solvency Analysis
Bank menjaga likuiditas yang memadai agar dapat memenuhi liabilitas The Bank maintains adequate liquidity to meet short-term and long-
jangka pendek maupun jangka panjang, antara lain dengan menetapkan term liabilities, among others, by setting cash holding limits in each
pagu kas (cash holding limit) pada setiap kantor sehingga masing-masing office to ensure that each office can meet short-term liabilities through
kantor dapat memenuhi liabilitas jangka pendek berupa penarikan dana third-party fund withdrawals. The Bank also places secondary reserves
pihak ketiga. Bank juga menempatkan secondary reserve ke dalam into liquid financial instruments, including Government Securities
instrumen keuangan yang likuid antara lain Surat Utang Negara dan and SRBI that can be converted into cash without impairment. The
SRBI yang dapat dengan mudah dijadikan kas tanpa terjadi penurunan Bank’s solvency is reflected in the ratio of Liquid Assets to Third-Party
nilai. Ketersediaan likuiditas Bank tercermin dari rasio Aset Likuid atas Funds (AL/DPK) and Liquid Assets to Non-Core Deposit (AL/NCD) in
Dana Pihak Ketiga (AL/DPK) dan Aset Likuid atas Non-Core Deposit December 2025, which were 12.94% and 101.08%, respectively, which
(AL/NCD) pada Desember 2025 masing-masing sebesar 12,94% dan were above the thresholds of 10% and 50%.
101,08% yang berada di atas ambang batas 10% dan 50%.
Dalam meningkatkan ketahanan likuiditas jangka pendek dan panjang, To improve short and long-term liquidity resilience, the Bank consistently
Bank senantiasa menjaga kecukupan likuiditas dengan melakukan maintains adequate liquidity by managing the Liquidity Coverage Ratio
pengelolaan Liquidity Coverage Ratio (LCR) dan Net Stable Funding (LCR) and Net Stable Funding Ratio (NSFR). As of December 2025,
Ratio (NSFR). Pada Desember 2025, LCR dan NSFR Bank tercatat the Bank’s LCR and NSFR were recorded at 156.83% and 144.61%,
masing-masing sebesar 156,83% dan 144,61%, di atas ambang batas respectively, above the threshold that stipulates compliance with both
yang menetapkan pemenuhan kedua rasio tersebut paling rendah 100%. ratios at a minimum of 100%.
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ANALISA DAN PEMBAHASAN MANAJEMEN
Management Discussion and Analysis
Ikatan Material untuk Investasi Barang Modal
Material Commitment for Capital Expenditure
Selama tahun 2025 Bank Maspion memiliki ikatan material untuk During 2025 Bank Maspion has material commitment for capital
investasi barang modal, sehubungan dengan hal tersebut Bank expenditure, in this regard the Bank submits the following information:
menyampaikan informasi diantaranya:
Tujuan Objective
Ikatan material untuk investasi barang modal diantaranya pembelian The purpose of material commitment for capital expenditure includes
perabot dan peralatan kantor dengan tujuan melakukan peremajaan the purchase of furniture and office equipment with the aim for
sarana operasional agar lebih dapat menunjang kegiatan bisnis Bank. rejuvenation operational facilities to support the Bank’s business
activities.
Sumber Dana Source of Funds
Bank memenuhi kebutuhan atas Investasi Barang Modal menggunakan The Bank meets the needs of Capital expenditure using the additional
perolehan dana dari akumulasi dari laba organik dengan menggunakan capital through accumulation of organic profits by using Rupiah to
denominasi mata uang Rupiah guna memitigasi atas risiko nilai tukar. mitigate exchange rate risk.
Investasi Barang Modal
Capital Expenditure
Jenis dan Nilai Investasi Barang Modal Type and Value of Capital Goods Investment
Berikut adalah realisasi jenis dan nilai investasi barang modal pada The following is the realization of the type and value of capital
tahun 2025 dan 2024: expenditure in 2025 and 2024:
Investasi Barang Modal Capital Expenditure Investment
Dalam jutaan Rupiah I In million Rupiah
Uraian
2025 2024
Description
Bangunan dan prasarana - 127
Buildings and infrastructures
Perabot dan peralatan kantor 4.599 9.878
Furniture and office equipments
Kendaraan bermotor - 6.212
Motor vehicles
Aset dalam penyelesaian - 2.460
Assets in progress
Jumlah 4.599 18.677
Total
Tujuan Investasi Barang Modal Capital Expenditure Objective
Bank melakukan investasi barang modal pada tahun 2025 bertujuan In 2025, the Bank invested in capital expenditure to support operational
untuk menunjang aktivitas operasional, pertumbuhan bisnis, activities and business growth and improve the performance of the
meningkatkan kinerja pelayanan produk dan fasilitas jaringan usaha Bank’s product services and business network facilities to respond to
Bank sebagai respon atas kebutuhan nasabah yang semakin beragam. the increasingly diverse needs of customers.
Bank melakukan investasi barang modal secara konsisten dalam The Bank consistently invests in capital expenditures such as the
bentuk pembelian perangkat keras, perangkat lunak, serta perabot dan purchase of hardware, software, and furniture and office equipment.
peralatan kantor. Pengeluaran untuk belanja barang modal berasal dari Spending on capital expenditures comes from the additional capital
perolehan dana melalui akumulasi dari laba organik Bank. through accumulation from the Bank’s organic profits.
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a'J BANKMAsPION
Informasi dan Fakta Material Setelah Tanggal Laporan Akuntan
Material Information and Facts After The Accountant’s Report Date
Tidak terdapat informasi dan fakta material setelah tanggal laporan No material information and facts available after the accountant’s
akuntan. report date.
Informasi Material Mengenai Investasi, Ekspansi, Akuisisi,
Divestasi dan Restrukturisasi Utang
Material Information Regarding Investment, Expansion, Acquisitions, Divestments
and Debt Restructuring
Selama tahun 2025, tidak terdapat investasi, ekspansi, akuisisi, During 2025, there were no material information regarding investment,
divestasi dan restrukturisasi utang. expansion, acquisitions, divestments and debt restructuring.
Informasi Material Mengenai Transaksi Afiliasi dan Transaksi
yang Mengandung Benturan Kepentingan
Material Information Regarding Affiliated Transactions and Transactions with
Conflict of Interest
Transaksi dengan Pihak Afiliasi atau Berelasi Affiliated or Related Party Transactions
Bank berkomitmen untuk memastikan setiap transaksi dengan pihak The Bank is committed to ensuring that every transaction with
afiliasi atau berelasi dilaksanakan sesuai dengan standar yang affiliated or related parties is carried out in accordance with applicable
berlaku. Pelaksanaan transaksi tersebut mengacu pada POJK No. standards. The implementation of these transactions refers to POJK
42/POJK.04/2020 tentang Transaksi Afiliasi dan Transaksi Benturan No. 42/POJK.04/2020 concerning Affiliated Party Transactions and
Kepentingan serta PSAK 244 tentang “Pengungkapan Pihak-pihak Conflict of Interest Transactions and PSAK 244 concerning “Related
Berelasi”. Sesuai dengan POJK 42, Transaksi Afiliasi didefinisikan Party Disclosures.” In accordance with POJK 42, Affiliated Party
sebagai setiap aktivitas dan/atau transaksi yang dilakukan oleh Transactions are defined as any activity and/or transaction conducted
perusahaan terbuka atau perusahaan terkendali dengan Afiliasi dari by a listed public company or a controlled company with Affiliates of
perusahaan terbuka atau Afiliasi dari anggota Direksi, anggota Dewan the listed public company or Affiliates of members of the Board of
Komisaris, pemegang saham utama, atau Pengendali, termasuk setiap Directors, members of the Board of Commissioners, major shareholders,
aktivitas dan/atau transaksi yang dilakukan oleh perusahaan terbuka or Controllers, including any activity and/or transaction conducted by
atau perusahaan terkendali untuk kepentingan Afiliasi dari perusahaan a listed public company or a controlled company for the benefit of
terbuka atau Afiliasi dari anggota Direksi, anggota Dewan Komisaris, Affiliates of the listed public company or Affiliates of members of the
pemegang saham utama, atau Pengendali. Board of Directors, members of the Board of Commissioners, major
shareholders, or Controllers.
Sebagai bagian dari kegiatan normal usaha, Bank melakukan transaksi As part of its normal business activities, the Bank conducts
dengan pihak-pihak berelasi karena hubungan kepemilikan dan/atau transactions with related parties due to ownership and/or management
kepengurusan, berupa giro pada bank lain, tagihan akseptasi, kredit relationships, in the form of current account with other banks,
yang diberikan, bunga yang akan diterima, simpanan dari nasabah acceptance receivables, loans, interest receivables, deposits from
dan bank lain, pinjaman yang diterima, akrual bunga, letter of credit, customers and other banks, borrowings, accrued interest, letters of
bank garansi, sewa menyewa dan jasa konsultasi dengan kondisi dan credit, bank guarantees issued, lease and consultation fee with normal
persyaratan normal. Berikut ini adalah rincian transaksi dengan pihak conditions and requirements. The following are details of transactions
afiliasi atau berelasi pada tanggal 31 Desember 2025 dan 2024: with affiliated or related parties as of December 31, 2025 and 2024:
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ANALISA DAN PEMBAHASAN MANAJEMEN
Management Discussion and Analysis
Uraian
2025 2024
Description
Aset
Assets
Giro pada bank lain 6.395 7.152
Current accounts with other banks
Tagihan akseptasi - 1.147
Acceptance receivables
Kredit yang diberikan 118.824 119.694
Loans
Bunga yang akan diterima 832 833
Interest receivables
Jumlah 126.051 128.826
Total
Liabilitas
Liabilities
Simpanan dari nasabah 2.068.763 295.866
Deposits from customers
Simpanan dari bank lain 252.745 565.101
Deposits from other banks
Pinjaman yang diterima 1.334.000 -
Borrowings
Liabilitas lain-lain - akrual bunga 6.983 3.308
Other liabilities - accrued interest
Jumlah 3.662.491 864.275
Total
Pada tanggal 31 Desember 2025 dan 2024, saldo liabilitas komitmen As of December 31, 2025 and 2024, the outstanding commitment
bersih kepada pihak berelasi masing-masing sebesar RpNihil dan liabilities net to related parties were RpNil and Rp3,252 million,
Rp3.252 juta. Pada tanggal 31 Desember 2025 dan 2024, saldo respectively. As of December 31, 2025 and 2024, the outstanding
liabilitas kontinjensi bersih kepada pihak berelasi masing-masing contingencies liabilities net to related parties were Rp2,818 million
adalah Rp2.818 juta dan Rp2.720 juta. and Rp2,720 million, respectively.
Informasi rinci terkait transaksi pihak berelasi Bank tersedia dalam Detailed information related to the Bank’s related party transactions
laporan keuangan tahun buku 2025 pada Catatan 36. is available in the financial statements for the financial year 2025 in
Note 36.
Transaksi yang Mengandung Benturan Transactions with Conflict of Interest
Kepentingan
Transaksi Benturan Kepentingan adalah transaksi yang dilakukan oleh A transaction with a Conflict of Interest is conducted by a public
perusahaan terbuka atau perusahaan terkendali dengan setiap pihak, company or a controlled company with any party that contains a
baik dengan Afiliasi maupun pihak selain Afiliasi yang mengandung Conflict of Interest, either with an Affiliate or a party other than an
Benturan Kepentingan. Affiliate.
Selama tahun 2025 tidak terdapat transaksi yang dapat dikategorikan In 2025, no transaction can be categorized as a conflict of interest.
sebagai transaksi yang mengandung benturan kepentingan.
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a'J BANKMAsPION
Perubahan Kebijakan Akuntansi
Changes in Accounting Policies
Laporan keuangan untuk tahun yang berakhir pada tanggal 31 Desember The financial statements for the year ended
2025 dan 2024 disusun dan disajikan sesuai dengan Standar Akuntansi December 31, 2025 and 2024 were prepared and presented in
Keuangan di Indonesia, yang mencakup Pernyataan dan Interpretasi accordance with Indonesian Financial Accounting Standards, which
yang dikeluarkan oleh Dewan Standar Akuntansi Keuangan Ikatan include Statements and Interpretations issued by the Board of Financial
akuntan Indonesia dan dengan Peraturan Badan Pengawas Pasar Modal Accounting Standards of the Indonesian Institute of Accountants and
dan Lembaga Keuangan (“Bapepam-LK”) No. VIII.G.7, tentang “Penyajian Capital Market and Financial Institutions Supervisory Agency (“Bapepam-
dan Pengungkapan Laporan Keuangan Emiten atau Perusahaan Publik”. LK”) regulation No. VIII.G.7, regarding the “Financial Statements
Presentation and Disclosure for Issuers or Public Companies”.
Bank telah konsisten menerapkan standar baru, amendemen dan The Bank has consistently adopted the new standards, amendments
penyesuaian yang telah diterbitkan, dan yang akan berlaku efektif untuk and improvements issued and effective for the financial year at or
tahun buku yang dimulai pada atau setelah 1 Januari 2025 namun tidak after January 1, 2025 which do not have substantial changes to the
berdampak secara subtansial terhadap kebijakan akuntansi Bank dan Bank’s accounting policies and had material impact on the financial
pengaruh material terhadap laporan keuangan adalah sebagai berikut: statements are as follows:
• PSAK 221 (amendemen) Pengaruh Perubahan Kurs Valuta • PSAK 221 (amendment) Effect of Changes in Foreign
Asing tentang kekurangan ketertukaran Exchange Rates on lack of convertibility
Amendemen PSAK 221, ‘Pengaruh Perubahan Kurs Valuta Asing', Amendment of PSAK 221 ‘The Effects of Changes in Foreign
memperjelas pengaturan terkait kondisi ketika suatu mata uang Exchange Rates’, clarifies the requirements concerning the
tidak tertukarkan serta pengungkapannya. conditions under which a currency is non-exchangeable and its
disclosure.
Penerapan dari revisi standar berikut yang berlaku efektif mulai 1 The adoption of these amended standards, which are effective
Januari 2026 tidak menimbulkan perubahan substansial terhadap beginning January 1, 2026 did not result in substantial changes to the
kebijakan akuntansi Bank dan pengaruh yang material atas jumlah Bank’s accounting policies and had no material impact on the amounts
yang dilaporkan atas tahun berjalan atau tahun sebelumnya: reported for the current or prior financial years:
• Amendemen PSAK 109 dan PSAK 107 “Pengungkapan • Amendment of PSAK 109 and PSAK 107 “Classification and
tentang Klasifikasi dan Pengukuran Instrumen Keuangan” Measurement of Financial Instruments”
Amendemen PSAK 109 ini menambahkan dan mengklarifikasi The amendment adds and clarifies provisions in PSAK 109
ketentuan dalam PSAK 109 terkait penghentian pengakuan regarding the derecognition of financial liabilities and clarifies
liabilitas keuangan, serta mengklarifikasi penilaian karakteristik the assessment of cash flow characteristics for financial assets
arus kas untuk aset keuangan dengan fitur ESG-linked, aset with environmental, social and governance (ESG)-linked features,
keuangan dengan fitur non-recourse, dan instrumen yang terikat financial assets with non-recourse features and contractually
secara kontraktual, seperti tranche. Amendemen ini juga mengubah linked instruments, such as tranches. The amendment also
ketentuan dalam PSAK 107 terkait persyaratan pengungkapan modifies provisions in PSAK 107 related to disclosure requirements
investasi pada instrumen ekuitas yang diukur pada nilai wajar for investments in equity instruments measured at fair value
melalui penghasilan komprehensif lain dan menambah ketentuan through other comprehensive income and adds provisions related
terkait instrumen keuangan dengan persyaratan kontraktual yang to financial instruments with contractual terms that alter the
mengubah waktu atau jumlah arus kas kontraktual. timing or amount of contractual cash flow.
Penerapan dari standar baru berikut berlaku efektif mulai 1 Januari The adoption of the new standard is effective beginning January 1,
2027. Penerapan retrospektif diwajibkan, sehingga informasi 2027. Retrospective application is required, and so the comparative
komparatif untuk tahun keuangan yang berakhir pada 31 Desember information for the financial year ending December 31, 2026 will be
2026 akan disajikan ulang sesuai dengan standar ini: restated in accordance with this standard:
• PSAK 118 “Penyajian dan Pengungkapan dalam Laporan • PSAK 118 “Presentation and Disclosure in Financial
Keuangan” Statements”
PSAK 118 menggantikan PSAK 201, mempertahankan banyak PSAK 118 supersedes PSAK 201, retaining many existing principles
prinsip yang ada tetapi secara signifikan mengubah cara but significantly changing how entities report “operating profit or
entitas melaporkan “laba atau rugi operasional.” PSAK ini loss.” It establishes a defined structure for the statement of profit
menetapkan struktur yang jelas untuk laporan laba rugi dengan or loss, categorizing items into operating, investing, financing,
...
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ANALISA DAN PEMBAHASAN MANAJEMEN
Management Discussion and Analysis
mengelompokkan pos-pos ke dalam kategori operasi, investasi, income taxes and discontinued operations. The standard
pembiayaan, pajak penghasilan, dan operasi yang dihentikan. mandates specific disclosures, including management-defined
Standar ini mewajibkan pengungkapan tertentu, termasuk performance measures (MPMs), allowing investors to understand
ukuran kinerja tetapan manajemen (UKTM), yang memungkinkan management’s view of the company’s financial performance and
investor memahami bagaimana pandangan manajemen atas how these measures compare to those defined in PSAK 118.
kinerja keuangan perusahaan dan bagaimana ukuran tersebut
dibandingkan dengan ukuran yang didefinisikan dalam PSAK 118.
Meskipun PSAK 118 tidak memengaruhi pengakuan atau Even though PSAK 118 will not impact the recognition or
pengukuran pos-pos dalam laporan keuangan, dampaknya measurement of items in the financial statements, its impacts
terhadap penyajian dan pengungkapan diperkirakan akan sangat on presentation and disclosure are expected to be pervasive, in
luas, terutama yang berkaitan dengan laporan kinerja keuangan particular those related to the statement of financial performance
dan penyediaan UKTM dalam laporan keuangan. and providing MPM within the financial statements.
1) Meskipun adopsi PSAK 118 tidak akan berpengaruh pada 1) Although the adoption of PSAK 118 will have no impact on
laba bersih Bank, Bank mengharapkan pengelompokan pos the Bank’s net profit, the Bank expects that grouping items of
pendapatan dan beban dalam laporan laba rugi ke dalam income and expenses in the statement of profit or loss into the
kategori baru akan memengaruhi cara perhitungan dan new categories will impact how operating profit is calculated
pelaporan laba operasi. Dari penilaian dampak garis besar and reported. From the high-level impact assessment that the
yang dilakukan Bank, pos-pos berikut mungkin berpotensi Bank has performed, the following items might potentially
memengaruhi laba operasi: impact operating profit:
a) Perbedaan nilai tukar yang saat ini digabungkan dalam a) Foreign exchange differences currently aggregated in the
pos ‘pendapatan lain dan keuntungan/(kerugian) lain line item ‘other income and other gains/(losses) – net’
– neto’ dalam laba operasi mungkin perlu dipisahkan, in operating profit might need to be disaggregated, with
dengan beberapa keuntungan atau kerugian dari nilai some foreign exchange gains or losses presented below
tukar disajikan di bawah laba operasi. operating profit.
b) PSAK 118 memiliki persyaratan khusus mengenai b) PSAK 118 has specific requirements on the category in
kategori di mana keuntungan atau kerugian derivatif which derivative gains or losses are recognized – which
diakui – yaitu kategori yang sama dengan pendapatan is the same category as the income and expenses
dan beban yang dipengaruhi oleh risiko yang dikelola affected by the risk that the derivative is used to manage.
oleh derivatif tersebut. Meskipun Bank saat ini mengakui Although the Bank currently recognizes some gains or
beberapa keuntungan atau kerugian dalam laba operasi losses in operating profit and others in finance costs,
dan lainnya dalam biaya keuangan, mungkin akan terjadi there might be a change to where these gains or losses
perubahan mengenai tempat di mana keuntungan atau are recognized, and the Bank is currently evaluating the
kerugian tersebut diakui, dan Bank saat ini sedang need for change.
mengevaluasi kebutuhan untuk melakukan perubahan.
2) Pos-pos yang disajikan dalam laporan keuangan utama 2) The line items presented on the primary financial statements
mungkin akan berubah akibat penerapan konsep ‘ringkasan might change as a result of the application of the concept of
terstruktur yang berguna’ dan prinsip yang ditingkatkan ‘useful structured summary’ and the enhanced principles on
mengenai agregasi dan disaggregasi. Selain itu, karena aggregation and disaggregation. In addition, since goodwill
goodwill akan disajikan secara terpisah dalam laporan posisi will be required to be separately presented in the statement
keuangan, Bank akan memisahkan goodwill dan aset tidak of financial position, the Bank will disaggregate goodwill and
berwujud lainnya serta menyajikannya secara terpisah dalam other intangible assets and present them separately in the
laporan posisi keuangan. statement of financial position.
3) Bank tidak mengharapkan adanya perubahan signifikan 3) The Bank does not expect there to be a significant change in
dalam informasi yang saat ini diungkapkan dalam catatan, the information that is currently disclosed in the notes because
karena persyaratan untuk mengungkapkan informasi material the requirement to disclose material information remains
tetap tidak berubah; namun, cara pengelompokan informasi unchanged; however, the way in which the information
tersebut mungkin berubah sebagai akibat dari prinsip is grouped might change as a result of the aggregation/
agregasi/disaggregasi. Selain itu, akan ada pengungkapan disaggregation principles. In addition, there will be significant
baru yang signifikan yang diwajibkan untuk: new disclosures required for:
(i) UKTM (Ukuran Kinerja Tetapan Manajemen); (i) MPM (Management-defined Performance Measures);
(ii) rincian jenis beban untuk pos-pos yang disajikan (ii) a break-down of the nature of expenses for line items
berdasarkan fungsi dalam kategori operasi laporan laba presented by function in the operating category of the
STRONGER Through Change | Integrated Report 137
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a'J BANKMAsPION
rugi – rincian ini hanya diperlukan untuk beberapa jenis statement of profit or loss – this break-down is only
beban tertentu; dan required for certain nature expenses; and
(iii) untuk periode tahunan pertama penerapan PSAK 118, (iii) for the first annual period of application of PSAK 118,
rekonsiliasi untuk setiap pos dalam laporan laba rugi a reconciliation for each line item in the statement of
antara angka yang telah disajikan ulang berdasarkan profit or loss between the restated amounts presented by
penerapan PSAK 118 dan angka yang sebelumnya applying PSAK 118 and the amounts previously presented
disajikan berdasarkan PSAK 201. applying PSAK 201.
4) Dari perspektif laporan arus kas, akan ada perubahan cara 4) From a cash flow statement perspective, there will be changes
penyajian bunga diterima dan bunga dibayar. Bunga dibayar to how interest received and interest paid are presented.
akan disajikan sebagai arus kas pendanaan dan bunga Interest paid will be presented as financing cash flows and
diterima akan disajikan sebagai arus kas investasi, yang interest received as investing cash flows, which is a change
merupakan perubahan dari penyajian saat ini sebagai bagian from current presentation as part of operating cash flows.
dari arus kas operasi.
Suku Bunga Dasar Kredit (SBDK)
Basic Credit Interest Rate (SBDK)
Berdasarkan POJK No. 37/POJK.03/2019 tentang Transparansi Pursuant to POJK No. 37/POJK.03/2019 on Transparency and
dan Publikasi Laporan Bank, transparansi Suku bunga Dasar Kredit Publication of Bank Reports, transparency regarding the Prime Lending
(SBDK), sebagaimana telah diperbaharui melalui POJK No. 13 tahun Rate (BLR), as amended by POJK No. 13 of 2024 dated July 30, 2024,
2024 tanggal 30 Juli 2024 tentang Transparansi dan Publikasi Suku regarding Transparency and Publication of the Base Lending Rate for
Bunga Dasar Kredit Bagi Bank Umum Konvensional, yang mewajibkan Conventional Commercial Banks, which requires the Bank to prepare,
Bank untuk menyusun, mengumumkan dan menyampaikan SBDK. Hal announce, and disclose the PLR. This is intended to improve corporate
ini bertujuan agar dapat meningkatkan tata kelola perusahaan dan governance and promote healthy competition within the banking
mendorong persaingan yang sehat dalam industri perbankan. industry.
Informasi detail mengenai perubahan SBDK tersedia di kantor Bank Detailed information regarding changes to the SBDK is available at
dan dapat diakses melalui situs web resmi Bank di www.bankmaspion. Bank branches and can be accessed via the Bank’s official website at
co.id. www.bankmaspion.co.id.
Perhitungan SBDK didasarkan pada tiga komponen utama yaitu Harga The SBDK calculation is based on three main components: the Cost of
Pokok Dana untuk Kredit (HPDK), biaya overhead yang dikeluarkan Funds for Loans (HPDK), overhead costs incurred for fund mobilization
untuk kegiatan menghimpun dana dan penyaluran kredit, dan juga and loan disbursement activities, and the profit margin set for lending
profit margin yang ditetapkan untuk aktivitas perkreditan. Berdasarkan activities. Pursuant to POJK No. 13 of 2024, there are several changes
POJK No. 13 tahun 2024, terdapat beberapa perubahan pada Rujukan to the SBDK Calculation Guidelines, as well as an expansion of the
Penyusunan SBDK serta penambahan pada segmentasi kredit dari credit segmentation from the original 5 segments to 7 credit segments.
yang semula 5 segmentasi menjadi 7 segmentasi kredit.
...
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ANALISA DAN PEMBAHASAN MANAJEMEN
Management Discussion and Analysis
Berikut merupakan informasi SBDK per triwulan yang telah ditetapkan The following is the quarterly SBDK information determined by the
oleh Bank selama tahun 2025: Bank for 2025:
Suku Bunga Dasar Kredit Rupiah
Akhir Base Interest Rate for Rupiah Loans
Periode Kredit Non UMKM Kredit UMKM KPR/KPA
End of Non-MSME Loans MSME Loans KPR/KPA Non KPR/KPA
Period Non KPR/KPA
Korporasi
Corporate II Ritel
Retail
Menengah
Medium II Ritel
Retail II Mikro
Micro
Triwulan I 2025 7,26 7,40 7,97 7,97 7,97 7,97 7,97
Quarter I of
2025
Triwulan II 2025 7,23 7,57 8,06 8,06 8,06 8,06 8,06
Quarter II of
2025
Triwulan III 7,27 7,61 8,09 8,09 8,09 8,09 8,09
2025
Quarter III of
2025
Triwulan IV 6,89 7,23 7,97 7,97 7,97 7,71 7,71
2025
Quarter IV of
2025
Perubahan Peraturan Perundang-Undangan
Regulatory Changes
Pada tahun 2025, tidak terdapat perubahan peraturan perundang- In 2025, there were no regulatory changes that has significant impact
undangan yang memiliki dampak signifikan pada kinerja bisnis Bank. to the Bank’s business performance.
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STRONGER Through Change | Annual Report
06 Tinjauan
Pendukung Bisnis
Business Supporting Review
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[ii BANKMAsPION
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a'J BANKMAsPION
Sumber Daya Manusia
Human Resources [GRI 3-3]
Dalam menghadapi dinamika industri perbankan yang terus bergerak In navigating the increasingly dynamic banking industry, Bank
cepat, Bank Maspion memandang sumber daya manusia sebagai Maspion views its people as the primary drivers of transformation
penggerak utama transformasi dan pertumbuhan berkelanjutan. Oleh and sustainable growth. Therefore, human capital management is not
karena itu, pengelolaan SDM tidak hanya difokuskan pada pemenuhan merely focused on meeting today’s organizational needs, but also on
kebutuhan organisasi saat ini, tetapi juga diarahkan untuk membangun building long-term readiness for future challenges. The Bank fosters
kesiapan menghadapi tantangan masa depan. Bank Maspion a work culture that is adaptive, collaborative, and open to change,
menanamkan budaya kerja yang adaptif, kolaboratif, dan terbuka encouraging every employee to continuously learn, grow, and enhance
terhadap perubahan, sehingga setiap insan Bank terdorong untuk terus their capabilities.
belajar, berkembang, dan meningkatkan kapasitas diri.
Pendekatan tersebut diwujudkan melalui pengelolaan talenta yang This approach is implemented through a structured talent management
terstruktur, mulai dari proses rekrutmen yang selektif, pengembangan framework, encompassing selective recruitment, continuous
kompetensi yang berkesinambungan, hingga penerapan sistem competency development, and a performance management system
manajemen kinerja yang mendorong pencapaian terbaik. Dengan that promotes high achievement. With this foundation, Bank Maspion
fondasi ini, Bank Maspion membangun organisasi yang tidak hanya builds an organization that is not only resilient in responding to change,
tangguh dalam merespons perubahan, tetapi juga proaktif dalam but also proactive in capturing emerging opportunities. The Bank
menangkap peluang. Perseroan meyakini bahwa kekuatan tim yang believes that a strong, high-performing team is essential to sustaining
solid dan berdaya saing tinggi merupakan kunci untuk menjaga long-term performance and strengthening Bank Maspion’s competitive
keberlanjutan kinerja serta memperkuat posisi Bank Maspion di position in the increasingly competitive banking industry.
tengah persaingan industri perbankan yang semakin kompetitif.
Rekrutmen Recruitment
Dalam memastikan keberlanjutan pertumbuhan bisnis, Bank Maspion To ensure sustainable business growth, Bank Maspion positions
menempatkan proses rekrutmen sebagai pintu masuk utama dalam recruitment as the main gateway to building a resilient and future-ready
membangun organisasi yang tangguh dan relevan dengan dinamika organization. Recruitment is not merely about filling vacancies, but is
industri. Rekrutmen tidak hanya dipandang sebagai pemenuhan viewed as a strategic process to instill values, strengthen corporate
kebutuhan posisi, melainkan sebagai proses strategis untuk menanamkan culture, and develop long-term organizational capabilities. Accordingly,
nilai, memperkuat budaya kerja, dan menyiapkan kapabilitas jangka every stage of the selection process is designed to identify individuals
panjang Perseroan. Oleh karena itu, setiap tahapan seleksi dirancang who are not only technically competent, but also aligned with the
untuk menjaring individu yang tidak hanya kompeten secara teknis, Bank’s strategic direction and core values.
tetapi juga selaras dengan arah strategis dan nilai-nilai Bank.
Dalam pelaksanaannya, Bank Maspion secara konsisten menjunjung In its implementation, Bank Maspion consistently upholds the
tinggi prinsip: following principles:
• Keadilan dan kesetaraan kesempatan bagi seluruh kandidat, • Fairness and equal opportunity for all candidates,
• Transparansi dan objektivitas dalam proses seleksi, serta • Transparency and objectivity throughout the selection process, and
• Kepatuhan terhadap ketentuan dan regulasi yang berlaku. • Full compliance with applicable regulations.
Sejalan dengan itu, Bank juga mendorong penerapan prinsip At the same time, the Bank promotes inclusivity and diversity as
inklusivitas dan keberagaman sebagai fondasi dalam membangun key foundations in building a workplace that embraces different
lingkungan kerja yang kaya perspektif, terbuka terhadap gagasan baru, perspectives, encourages new ideas, and supports continuous
dan kondusif bagi lahirnya inovasi. innovation.
Pendekatan rekrutmen ini diyakini tidak hanya memperkuat kualitas This recruitment approach is believed to strengthen service quality
layanan kepada nasabah, tetapi juga menciptakan ekosistem kerja for customers while creating a work environment that motivates
yang mendorong karyawan untuk terus berkembang dan berkontribusi employees to grow and contribute at their best. In this way, recruitment
secara optimal. Dengan demikian, proses rekrutmen menjadi bagian becomes an integral part of Bank Maspion’s efforts to build a strong,
integral dari upaya Bank Maspion dalam membangun tim yang solid, adaptive, and performance-driven team.
adaptif, dan berorientasi pada kinerja jangka panjang.
Secara umum, proses rekrutmen di Bank Maspion dilakukan melalui In general, Bank Maspion’s recruitment process is carried out through
dua jalur utama: two main channels:
1. Internal Sourcing 1. Internal Sourcing
Internal sourcing merupakan upaya pengembangan dan optimalisasi Internal sourcing focuses on developing and optimizing talent
...
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TINJAUAN PENDUKUNG BISNIS
Business Supporting Review
talenta dari dalam organisasi melalui proses identifikasi, rotasi, dan from within the organization through identification, rotation, and
promosi jabatan. Pendekatan ini bertujuan untuk: promotion. This approach aims to:
• Memberikan kesempatan pengembangan karier yang lebih • Provide broader career development opportunities for
luas bagi karyawan, employees,
• Meningkatkan motivasi dan loyalitas, serta • Enhance motivation and loyalty, and
• Memastikan keberlanjutan kinerja melalui pemanfaatan talenta • Ensure business continuity by leveraging talents who already
yang telah memahami budaya, nilai, dan proses bisnis Bank. understand the Bank’s culture, values, and business processes.
2. External Sourcing 2. External Sourcing
External sourcing dilakukan melalui perekrutan kandidat dari External sourcing is conducted by recruiting candidates from
luar Bank guna memperkaya kapabilitas organisasi. Proses ini outside the Bank to enrich the organization’s capabilities. This
dilaksanakan melalui berbagai kanal, antara lain: process is carried out through various channels, including:
• Situs resmi Bank dan platform profesional seperti LinkedIn, • The Bank’s official website and professional platforms such as
LinkedIn,
• Job fair, serta • Job fairs, and
• Referensi dan jaringan internal karyawan. • Employee referrals and internal networks.
Pendekatan ini memungkinkan Bank Maspion untuk mengakses talent This approach enables Bank Maspion to access a wider talent pool and
pool yang lebih luas serta menghadirkan perspektif dan keahlian baru bring in fresh perspectives and new expertise to support transformation
yang mendukung akselerasi transformasi dan inovasi. and innovation.
Kombinasi antara internal dan external sourcing menjadi strategi yang The combination of internal and external sourcing forms a
saling melengkapi dalam menjaga keseimbangan antara penguatan complementary strategy to maintain a healthy balance between
talenta internal dan penyegaran kapabilitas eksternal. Melalui proses developing internal talents and refreshing external capabilities.
rekrutmen yang terarah dan terukur, Bank Maspion berkomitmen untuk Through a structured and well-governed recruitment process, Bank
membangun sumber daya manusia yang unggul, inklusif, dan siap Maspion is committed to building superior, inclusive, and future-ready
mendorong pertumbuhan Perseroan secara berkelanjutan. human capital to drive sustainable growth.
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a'J BANKMAsPION
Profil SDM [OJK C3][GRI 2-7, 405-1] HR Profile [OJK C3][GRI 2-7, 405-1]
Jumlah Pengurus dan Karyawan Bank per akhir Desember 2024 dan The number of bank executives and employees at the end of December
Desember 2025 tercatat masing-masing sebanyak 946 orang dan 844 2024 and December 2025 was recorded at 946 and 844, respectively.
orang.
Komposisi Pengurus dan Karyawan Berdasarkan Jenjang Pendidikan
Composition of Management and Employees Based on Educational Level
Magister Sarjana Akademi SMU Lainnya Jumlah
Master Degree Bachelor Degree Diploma High School Others Total
31 Desember 2025 66 718 37 23 - 844
December 31, 2025
31 Desember 2024 73 752 47 68 6 946
December 31, 2024
Komposisi Pengurus dan Karyawan Berdasarkan Jenjang Pendidikan
Composition of Management and Employees Based on Educational Level
68 SMU
High School
• 47 Akademi
L_
Diploma
6 Lainnya
Others
73 Magister
Master Degree • 37 Akademi
Diploma
23 SMU
High School
66 Magister
Master Degree
2024 2025
Jumlah/Total Jumlah/Total
946 Jiwa 844 Jiwa
752 Sarjana
Bachelor Degree 718 Sarjana
Bachelor Degree
Komposisi Pengurus dan Karyawan Berdasarkan Usia (Tahun)
Composition of Management and Employees Based on Age (Years)
125 Usia >50 86 Usia >50
243 Usia <30 199 Usia <30
...
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TINJAUAN PENDUKUNG BISNIS
2024 2025
Business Supporting Review
Jumlah/Total Jumlah/Total
946 Jiwa 844 Jiwa
Komposisi Pengurus dan Karyawan Berdasarkan Usia (Tahun)
Composition of Management and Employees Based on Age (Years)
Jumlah
< 30 30 – 39 40 - 49 ≥ 50
Sarjana Total
752 Sarjana
Bachelor Degree 718 Bachelor Degree
31 Desember 2025 199 347 212 86 844
December 31, 2025
31 Desember 2024 243 360 218 125 946
December 31, 2024
Komposisi Pengurus dan Karyawan Berdasarkan Usia (Tahun)
Composition of Management and Employees Based on Age (Years)
• •
125 Usia >50
243 Usia <30
• •
86 Usia >50
199 Usia <30
2024 2025
Jumlah/Total Jumlah/Total
946 Jiwa 844 Jiwa
• 218 Usia 40-49 360 Usia 30-39
• 212 Usia 40-49 347 Usia 30-39
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a'J BANKMAsPION
Komposisi Pengurus dan Karyawan Berdasarkan Jenis Kelamin
Composition of Management and Employees Based on Gender
Laki-Laki Perempuan Jumlah
Male Female Total
31 Desember 2025 444 400 844
December 31, 2025
31 Desember 2024 504 442 946
December 31, 2024
Komposisi Pengurus dan Karyawan Berdasarkan Jenis Kelamin
Composition of Management and Employees Based on Gender
■ ■
Perempuan Perempuan
442 Female 400 Female
2024 2025
Jumlah/Total Jumlah/Total
946 Jiwa 844 Jiwa
504 Laki-Laki
Male 444 Laki-Laki
Male
52,61% 47,39%
...
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Komposisi Pengurus dan Karyawan Berdasarkan Status Kepegawaian [GRI 2-8]
Composition of Management and Employees Based on Employment Status
Tetap Tidak Tetap Jumlah
Permanent Temporary Total
31 Desember 2025 812 32 844
December 31, 2025
31 Desember 2024 915 31 946
December 31, 2024
[S-04]
Uraian
2025
Description
Jumlah Pegawai Tidak Tetap/Kontrak/yang 32 orang/employees 3,8% [dari total pegawai | of the total number of employees]
Dipegang oleh Kontraktor dan/atau Konsultan
Number of Non-permanent Employees/Contracts/ 2024
Held by Contractors and/or Consultants 31 orang/employees 3,27% [dari total pegawai | of the total number of employees]
Komposisi Pengurus dan Karyawan Berdasarkan Jenjang Jabatan
Composition of Management and Employees Based on Job Level
Pengurus Pejabat Eksekutif Non-Pejabat Eksekutif Jumlah
Governance Executive Officer Non-Executive Officer Total
31 Desember 2025 10 51 783 844
December 31, 2025
31 Desember 2024 10 57 879 946
December 31, 2024
Pengembangan Kompetensi Karyawan Employee Competency Development
Di tengah akselerasi perubahan industri perbankan, Bank Maspion Amid the accelerating changes in the banking industry, Bank
memandang penguatan kompetensi karyawan sebagai fondasi utama Maspion views the strengthening of employee competencies as a
dalam menjaga keberlanjutan kinerja dan daya saing Perseroan. key foundation for sustaining performance and maintaining long-term
Pengembangan SDM tidak hanya diarahkan untuk menjawab competitiveness. Human capital development is not only designed to
kebutuhan saat ini, tetapi juga untuk mempersiapkan insan Bank address current needs, but also to prepare the Bank’s people to adapt
agar mampu beradaptasi terhadap transformasi teknologi, perubahan to technological transformation, regulatory developments, and the
regulasi, serta dinamika ekspektasi nasabah di masa depan. evolving expectations of customers.
Untuk mewujudkan hal tersebut, Bank Maspion secara konsisten To achieve this, Bank Maspion consistently implements structured
mengimplementasikan berbagai program pembelajaran yang and continuous learning programs that cover both technical
terstruktur dan berkelanjutan, mencakup penguatan kapabilitas banking capabilities and behavioral and leadership competencies.
teknis perbankan sekaligus pengembangan kompetensi perilaku dan This approach is expected to shape human capital that is not only
kepemimpinan. Pendekatan ini diyakini mampu membentuk sumber operationally reliable, but also adaptive, collaborative, and solution-
daya manusia yang tidak hanya andal dalam menjalankan fungsi oriented.
operasional, tetapi juga memiliki pola pikir yang adaptif, kolaboratif,
dan berorientasi pada solusi.
Investasi berkelanjutan dalam pengembangan kompetensi ini menjadi This ongoing investment in competency development is an integral part
bagian dari upaya Bank Maspion dalam membangun organisasi of Bank Maspion’s effort to build a learning organization, where every
pembelajar (learning organization), di mana setiap individu didorong individual is encouraged to continuously enhance their capabilities and
untuk terus meningkatkan kapasitas diri dan berkontribusi secara contribute optimally to the achievement of the Company’s long-term
optimal terhadap pencapaian tujuan jangka panjang Perseroan. objectives.
Sepanjang tahun 2025, Bank telah menyelenggarakan pengembangan Throughout 2025, the Bank conducted human capital development
SDM melalui 514 topik seminar dan pelatihan dengan total 3.416,15 programs through 514 training and seminar topics, totaling 3,416.15
jam sesi pelatihan, yang dilaksanakan baik secara luring (tatap hours of training sessions, delivered through both in-person (offline)
muka) maupun daring (online learning). Program pelatihan tersebut and online learning methods. These programs were facilitated by both
disampaikan oleh fasilitator internal maupun eksternal. internal and external instructors.
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Adapun ruang lingkup pelatihan yang diberikan antara lain mencakup: The training programs covered, among others:
• Pengembangan soft skills dan kompetensi teknis, • Soft skills and technical competencies,
• Program kepemimpinan (leadership), dan • Leadership development programs, and
• Program sertifikasi bagi karyawan yang menempati fungsi • Certification programs for employees in specific functions or
atau jabatan tertentu. positions.
Program pelatihan ini diberikan secara menyeluruh kepada: These programs were provided to:
• Manajemen (Direksi dan Dewan Komisaris), • Management (Board of Directors and Board of Commissioners),
• Pejabat Eksekutif, serta • Executive Officers, and
• Seluruh karyawan Bank sesuai dengan kebutuhan • Employees across the organization based on functional
pengembangan masing-masing fungsi. development needs.
Selain pelatihan internal, Bank juga secara aktif mengikuti berbagai In addition to internal programs, the Bank also actively participated
kegiatan sosialisasi yang diselenggarakan oleh Otoritas Jasa in various socialization programs organized by the Financial Services
Keuangan (OJK), antara lain: Authority (OJK), including:
1. Sosialisasi Tata Cara Pelaporan dan Publikasi Suku Bunga Dasar 1. Socialization of Procedures for Reporting and Publishing Basic
Kredit sesuai POJK SDBK Credit Interest Rates in accordance with POJK SDBK
2. Sosialisasi APOLO OJK Modul Laporan Insidental Perbankan 2. Socialization of APOLO OJK Banking Incident Report Module
3. Webinar How to Achieve Peak Performance in 2025 3. Webinar on How to Achieve Peak Performance in 2025
4. Webinar Penyegaran Emiten Perusahaan Publik POJK No 15 tahun 4. Webinar on Refresher Course for Public Company Issuers POJK
2022 dan POJK No 29 tahun 2023 Tentang Aksi Korporasi No. 15 of 2022 and POJK No. 29 of 2023 on Corporate Actions
5. Workshop SIPEDULI untuk Laporan Inklusi dan Literasi Keuangan 5. SIPEDULI Workshop on Financial Inclusion and Literacy Reports
6. Rapat Dengar Pendapat Rancangan POJK Transparansi dan 6. Hearing Meeting on the Draft POJK on Transparency and
Publikasi Laporan Bank Publication of Bank Reports
7. Webinar Sosialisasi POJK No. 45 Tahun 2024 tentang 7. Webinar on the Dissemination of POJK No. 45 of 2024 on the
Pengembangan dan penguatan Emiten dan Perusahaan Publik Development and Strengthening of Issuers and Public Companies
8. Webinar Peran GRC dalam Meningkatkan Kepercayaan Investor 8. Webinar on the Role of GRC in Enhancing Investor Confidence and
dan Stabilitas Sektor Keuangan Financial Sector Stability
9. Workshop Penerapan Climate Risk Management and Scenario 9. Workshop on the Application of Climate Risk Management and
Analysis Scenario Analysis
10. Webinar Outlook Ekonomi dan Keuangan di Tahun 2025 10. Webinar on the Economic and Financial Outlook for 2025
11. Sosialisasi Peraturan Otoritas Jasa Keuangan Nomor 28 Tahun 11. Socialization of Financial Services Authority Regulation No. 28 of
2024 tentang Pengelolaan Informasi Rekam Jejak Pelaku Melalui 2024 concerning the Management of Actor Track Record Information
SIPELAKU dan Mekanisme Penggunaan SIPELAKU through SIPELAKU and the Mechanism for Using SIPELAKU
12. Webinar Sosialisasi Taksonomi Untuk Keuangan Berkelanjutan 12. Webinar on the Socialization of Taxonomy for Sustainable Finance
Indoesia in Indonesia
13. Webinar Peran GRC dalam Meningkatkan Kepercayaan Investor 13. Webinar on the Role of GRC in Enhancing Investor Confidence and
dan Stabilitas Sektor Keuangan Financial Sector Stability
14. Forum Penguatan Fungsi GRC terkait Penerapan Internal Control 14. Forum on Strengthening GRC Functions related to the
over Financial Reporting dalam rangka penguatan Sektor Jasa Implementation of Internal Control over Financial Reporting in
Keuangan order to strengthen the Financial Services Sector
15. Webinar Peningkatan Awareness terhadap Risiko Tindak Pidana 15. Webinar on Raising Awareness of Criminal Risks related to
terkait Investment Fraud dan Green Financial Crime Investment Fraud and Green Financial Crime
16. Webinar Sustainability Accounting and Reporting in the Financial 16. Webinar on Sustainability Accounting and Reporting in the
Services Sector Financial Services Sector
Berikut beberapa contoh kegiatan pelatihan, sosialisasi, dan seminar Below are some examples of training, socialization, and seminar
yang dilaksanakan sepanjang tahun 2025: activities conducted throughout 2025:
1. Regulasi dan Kepatuhan 1. Regulations and Compliance
• Sosialisasi dan refreshment terkait berbagai Peraturan • Socialization and refreshment related to various Financial
Otoritas Jasa Keuangan (POJK), termasuk POJK No.45 Tahun Services Authority Regulations (POJK), including POJK No.45
2024, POJK No.15 Tahun 2024, POJK No.12 Tahun 2024, dan of 2024, POJK No.15 of 2024, POJK No.12 of 2024, and POJK
POJK terkait transparansi serta pelaporan bank. related to transparency and bank reporting.
• Sosialisasi Anti Pencucian Uang dan Pencegahan Pendanaan • Socialization of Anti-Money Laundering and Counter-
Terorisme (APU PPT), termasuk mandatory training dan Terrorism Financing (AML/CTF), including mandatory training
...
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peningkatan awareness terhadap risiko TPPU/TPPT. and increased awareness of TPPU/TPPT risks.
• Sosialisasi Anti Penyuapan, Anti Fraud, serta penanganan • Socialization of Anti-Bribery, Anti-Fraud, as well as handling
transaksi mencurigakan dan screening sanction list. of suspicious transactions and screening sanction lists.
• Workshop dan sosialisasi integritas pelaporan keuangan, • Workshops and dissemination of information on financial
internal control over financial reporting (ICoFR), serta reporting integrity, internal control over financial reporting
kebijakan akuntansi dan pelaporan bank. (ICoFR), and accounting and bank reporting policies.
• Sosialisasi terkait perlindungan konsumen, pengaduan • Dissemination of information related to consumer protection,
nasabah, dan transparansi informasi perbankan. customer complaints, and banking information transparency.
2. Keuangan dan Perbankan 2. Finance and Banking
• Pelatihan dan workshop terkait analisis kredit, proses • Training and workshops related to credit analysis, corporate
kredit corporate dan commercial, serta pengelolaan kredit and commercial credit processes, and non-performing loan
bermasalah. management.
• Pelatihan treasury dan transaksi keuangan, termasuk Treasury • Training on treasury and financial transactions, including
Dealer certification, treasury process, dan transaksi pasar Treasury Dealer certification, treasury processes, and money
uang. market transactions.
• Pelatihan terkait trade finance, cash management, funding products, • Training on trade finance, cash management, funding products,
serta layanan pembayaran dan sistem transaksi perbankan. as well as payment services and banking transaction systems.
• Workshop terkait pengelolaan rasio keuangan perbankan, seperti • Workshops on managing banking financial ratios, such as
BMPK, likuiditas, dan penguatan stabilitas sistem keuangan. BMPK, liquidity, and strengthening financial system stability.
• Seminar dan forum diskusi terkait perkembangan pasar • Seminars and discussion forums related to financial market
keuangan, bullion bank, repo market, serta stabilitas sektor developments, bullion banks, the repo market, and the
jasa keuangan. stability of the financial services sector.
3. Keberlanjutan dan ESG 3. Sustainability and ESG
• Webinar dan workshop terkait ESG reporting, sustainability • Webinars and workshops related to ESG reporting, sustainability
reporting, serta implementasi standar keberlanjutan seperti reporting, and the implementation of sustainability standards
IFRS Sustainability Standards dan GRI. such as IFRS Sustainability Standards and GRI.
• Pelatihan terkait climate risk management, scenario analysis, • Training related to climate risk management, scenario analysis,
dan strategi dekarbonisasi dalam sektor keuangan. and decarbonization strategies in the financial sector.
• Sosialisasi taksonomi keuangan berkelanjutan dan • Socialization of sustainable finance taxonomy and GHG
pengelolaan emisi GRK dalam industri keuangan. emissions management in the financial industry.
• Workshop terkait pengukuran dampak program CSR • Workshops related to measuring the impact of CSR programs
menggunakan pendekatan SROI. using the SROI approach.
4. Teknologi Informasi dan Keamanan Siber 4. Information Technology and Cyber Security
• Pelatihan dan awareness terkait cybersecurity, cyber hygiene, • Training and awareness related to cybersecurity, cyber hygiene,
phishing awareness, serta keamanan sistem informasi. phishing awareness, and information system security.
• Workshop dan pelatihan IT project management, software • Workshops and training on IT project management, software
quality management, serta digital transformation dalam quality management, and digital transformation in banking
operasional perbankan. operations.
• Pelatihan terkait data protection, data loss prevention, serta • Training related to data protection, data loss prevention, and
pengelolaan data pribadi. personal data management.
• Knowledge sharing terkait data center, cloud services, AI • Knowledge sharing related to data centers, cloud services, AI
adoption, dan data analytics dalam industri perbankan. adoption, and data analytics in the banking industry.
5. Soft Skills dan Pengembangan Profesional 5. Soft Skills and Professional Development
• Program English Development Program untuk berbagai tingkat • English Development Program for various skill levels.
kemampuan.
• Pelatihan communication skills, impactful presentation skills, • Training in communication skills, impactful presentation skills,
marketing communication, dan customer experience. marketing communication, and customer experience.
• Program pengembangan leadership dan manajemen SDM, • Leadership and HR management development programs,
termasuk SPARK Leadership Development Program dan HR including the SPARK Leadership Development Program and
professional certification. HR professional certification.
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• Workshop terkait self-branding, personal branding, dan • Workshops on self-branding, personal branding, and
peningkatan produktivitas kerja. increasing work productivity.
6. Manajemen Risiko dan Fraud Awareness 6. Risk Management and Fraud Awareness
• Pelatihan dan sertifikasi Manajemen Risiko berbagai jenjang • Risk Management training and certification at various levels
serta refreshment terkait implementasinya. as well as refreshment courses on its implementation.
• Workshop terkait Enterprise Risk Management (ERM), risk • Workshops on Enterprise Risk Management (ERM), risk
culture, serta risk appetite dalam sektor keuangan. culture, and risk appetite in the financial sector.
• Pelatihan fraud awareness, fraud auditing, dan investigasi • Training on fraud awareness, fraud auditing, and financial
kejahatan keuangan. crime investigation.
• Workshop terkait identifikasi transaksi keuangan • Workshops on identifying suspicious financial transactions
mencurigakan dan penguatan pengendalian internal. and strengthening internal controls.
7. Operasional dan Transformasi Bisnis 7. Operations and Business Transformation
• Workshop terkait strategi transformasi bisnis, penguatan • Workshops on business transformation strategies, strengthening
proses kredit, dan peningkatan efektivitas operasional bank. credit processes, and improving bank operational effectiveness.
• Pelatihan terkait business continuity management, operational • Training on business continuity management, operational risk
risk reporting, dan incident reporting. reporting, and incident reporting.
• Sosialisasi terkait perubahan kebijakan internal, SOP • Socialization of changes in internal policies, operational
operasional, serta proses bisnis perbankan. SOPs, and banking business processes.
• Workshop terkait digitalisasi proses bisnis dan optimalisasi • Workshops on business process digitization and banking
layanan perbankan. service optimization.
8. Team Building dan Pengembangan Organisasi 8. Team Building and Organizational Development
• Kegiatan team building untuk berbagai divisi dan kantor • Team building activities for various divisions and branch
cabang guna memperkuat kolaborasi dan sinergi tim. offices to strengthen team collaboration and synergy.
• Program mentoring, coaching clinic, serta knowledge sharing • Mentoring programs, coaching clinics, and knowledge sharing
antar unit kerja. between work units.
• Kegiatan penguatan budaya organisasi, alignment bisnis, dan • Activities to strengthen organizational culture, business
peningkatan engagement karyawan. alignment, and increase employee engagement.
Teknologi Informasi
Information Technology
Visi TI
IT Vision
Mendukung visi Bank dengan menyediakan platform teknologi yang unggul, aman, dan inovatif
untuk mencapai pertumbuhan berkelanjutan — sejalan dengan visi Bank untuk menjadi bank
pilihan yang berkelanjutan dengan konektivitas regional yang tumbuh bersama Nasabah.
Supporting the Bank’s vision by providing a superior, secure, and innovative technology platform to achieve
sustainable growth — in line with the Bank’s vision to become a sustainable bank of choice with regional
connectivity that grows alongside its customers.
Peran Strategis Teknologi Informasi The Strategic Role of Information Technology
Teknologi Informasi (TI) telah menjadi elemen strategis dalam industri Information Technology (IT) has become a strategic element in the
perbankan, tidak hanya sebagai pendukung operasional, tetapi juga banking industry, not only as an operational support, but also as
sebagai penggerak utama dalam inovasi layanan dan transformasi a key driver of service innovation and business transformation.
bisnis. Perkembangan teknologi digital yang pesat telah mengubah Rapid developments in digital technology have changed customer
ekspektasi nasabah terhadap layanan keuangan, sehingga Bank expectations of financial services, requiring the Bank to provide secure,
dituntut untuk memberikan solusi yang aman, cepat, dan relevan. fast, and relevant solutions. In addition, increasingly complex banking
Selain itu, regulasi perbankan yang semakin kompleks, termasuk regulations, including requirements for cybersecurity, customer data
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persyaratan dalam penerapan keamanan siber, pengelolaan data management, and operational process efficiency, require a proactive
nasabah, dan efisiensi proses operasional, memerlukan pendekatan and adaptive technological approach.
teknologi yang proaktif dan adaptif.
Dalam konteks Rencana Korporasi Bank 2025–2029 dan Rencana In the context of the Bank’s 2025–2029 Corporate Plan and 2026–2028
Bisnis Bank (RBB) 2026–2028, TI memainkan peran penting dalam Business Plan (RBB), IT plays a crucial role in supporting the Bank’s
mendukung pencapaian visi Bank untuk “Menjadi bank pilihan yang vision to “Be the sustainable bank of choice with regional connectivity
berkelanjutan dengan konektivitas regional yang tumbuh bersama that grows with you.” The IT mission is designed to improve
Anda.” Misi TI disusun untuk meningkatkan efisiensi operasional operational efficiency and technology reliability through infrastructure
dan keandalan teknologi melalui modernisasi infrastruktur, modernization, developing innovative technology solutions based
mengembangkan solusi teknologi inovatif berbasis cloud computing, on cloud computing, big data, and artificial intelligence, proactively
big data, dan artificial intelligence, mengelola risiko dan keamanan managing risk and security, providing superior digital services, and
secara proaktif, menyediakan layanan digital yang unggul, serta ensuring compliance with regulations including AML, customer data
memastikan kepatuhan terhadap regulasi termasuk AML, perlindungan protection, and IT governance.
data nasabah, dan tata kelola TI.
Strategi TI dibangun di atas prinsip kepatuhan regulasi, transformasi The IT strategy is built on the principles of regulatory compliance,
digital berorientasi nasabah, keamanan sebagai prioritas utama, customer-oriented digital transformation, security as a top priority,
efisiensi operasional melalui modernisasi infrastruktur, pengambilan operational efficiency through infrastructure modernization, data-
keputusan berbasis data, serta inovasi berkelanjutan dalam ekosistem driven decision making, and continuous innovation in the digital
pembayaran digital. Untuk mewujudkan visi dan misi tersebut, Rencana payment ecosystem. To realize this vision and mission, the IT Strategic
Strategis TI mengelompokkan inisiatif ke dalam sembilan pilar fokus Plan groups initiatives into nine priority focus pillars as outlined in the
prioritas sebagaimana diuraikan pada bagian Rencana Pengembangan Future Information Technology Development Plan section.
Teknologi Informasi ke Depan.
Pelaksanaan dan Pencapaian TI Tahun 2025 IT Implementation and Achievements in 2025
Tahun 2025 merupakan tahun yang menentukan bagi Divisi TI. Dengan The year 2025 will be a decisive year for the IT Division. Leveraging
memanfaatkan keahlian dari jaringan regional, Bank menjalankan expertise from its regional network, the Bank will implement a cycle
siklus perencanaan, penyesuaian, dan eksekusi yang mencerminkan of planning, adjustment, and execution that reflects the maturity of
kedewasaan organisasi TI dalam merespons dinamika bisnis dan the IT organization in responding to business and regulatory dynamics.
regulasi.
Perencanaan dan Penyesuaian Strategis Strategic Planning and Adjustment
Pada awal tahun 2025, Bank menetapkan tujuh fokus utama At the beginning of 2025, the Bank established seven key IT
pengembangan TI yang dirancang untuk mendukung pertumbuhan development focuses designed to support business growth, deliver
bisnis, menghadirkan layanan yang aman dan terpercaya, serta secure and reliable services, and ensure operational sustainability:
memastikan keberlanjutan operasional: (1) Infrastructure Optimization (1) Infrastructure Optimization to strengthen infrastructure to support
untuk penguatan infrastruktur guna mendukung skalabilitas dan scalability and operational reliability; (2) Cyber Security Enhancement
keandalan operasional; (2) Cyber Security Enhancement untuk to protect customer data and Bank systems from evolving cyber threats;
melindungi data nasabah dan sistem Bank dari ancaman siber yang (3) Fundamental Bank Development to ensure the continuity and
terus berkembang; (3) Pengembangan Fundamental Bank untuk competitiveness of core banking systems; (4) Data-Driven Enablement
memastikan kelangsungan dan daya saing sistem inti perbankan; (4) to support faster and more accurate data-driven decision making; (5)
Data-Driven Enablement untuk mendukung pengambilan keputusan Regulatory Compliance to ensure compliance, including strengthening
berbasis data yang lebih cepat dan akurat; (5) Regulatory Compliance anti-money laundering systems, data protection, and accounting
untuk pemenuhan kepatuhan termasuk penguatan sistem anti- standards; (6) Revenue Generation to increase revenue through digital
pencucian uang, perlindungan data, dan standar akuntansi; (6) Revenue service innovation and payment ecosystem integration; and (7) Ops
Generation untuk meningkatkan pendapatan melalui inovasi layanan Efficiency & Risk Mitigation for operational efficiency and proactive
digital dan integrasi ekosistem pembayaran; serta (7) Ops Efficiency risk management.
& Risk Mitigation untuk efisiensi operasional dan pengelolaan risiko
secara proaktif.
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Di tengah tahun 2025, hasil evaluasi berkala dan temuan dari proyek In mid-2025, periodic evaluation results and findings from the
IT Transformation mendorong Bank melakukan penyesuaian strategis IT Transformation project prompted the Bank to make strategic
terhadap rencana kerja TI. Penyesuaian ini mencerminkan kemampuan adjustments to its IT work plan. These adjustments reflect the IT
organisasi TI dalam merespons kondisi aktual secara responsif dan organization’s ability to respond responsively to actual conditions and
mengalokasikan sumber daya pada inisiatif berdampak tertinggi. allocate resources to the highest-impact initiatives. The most important
Perubahan terpenting adalah penambahan IT Transformation sebagai change is the addition of IT Transformation as a new strategic category
kategori strategis baru yang menjadi fondasi seluruh inisiatif, bertujuan that forms the foundation of all initiatives, aiming to ensure that
memastikan Bank memiliki sistem TI yang aman dan kapabel untuk the Bank has a secure and capable IT system to support strong and
mendukung pertumbuhan bisnis secara kuat dan efisien. efficient business growth.
Penyesuaian dilakukan dengan pendekatan konsolidasi dan penajaman The adjustments were made through a consolidation and prioritization
prioritas. Beberapa inisiatif infrastruktur dialihkan ke program migrasi approach. Several infrastructure initiatives were transferred to a more
cloud yang lebih komprehensif, sementara program pengelolaan comprehensive cloud migration program, while data management programs
data dikonsolidasikan ke dalam satu platform Datalake terintegrasi. were consolidated into a single integrated Datalake platform. Several
Beberapa inisiatif pengembangan layanan digital dijadwalkan ulang ke digital service development initiatives have been rescheduled to 2026 to
tahun 2026 untuk memastikan kesiapan ekosistem yang lebih matang. ensure a more mature ecosystem is in place. Customer data protection
Program perlindungan data nasabah diperkuat melalui pendekatan programs have been strengthened through a multi-layer approach that
multi-layer yang mencakup pencegahan kebocoran data, pengelolaan includes data leak prevention, privileged access management, and
akses hak istimewa, dan edukasi regulasi perlindungan data pribadi. personal data protection regulation education. Operational efficiency
Inisiatif efisiensi operasional dikonsolidasikan dan diarahkan pada initiatives have been consolidated and directed towards the development
pembangunan platform layanan pelanggan digital sebagai prioritas baru. of a digital customer service platform as a new priority.
Sebagai penguatan, Bank menambahkan sejumlah inisiatif kritis yang As reinforcement, the Bank added a number of critical initiatives
lahir dari temuan transformasi, mencakup persiapan migrasi cloud born from the transformation findings, including preparations for
generasi terbaru, pembangunan ulang platform digital, penguatan the latest generation cloud migration, digital platform rebuilding,
keamanan aplikasi mobile, pengembangan sistem deteksi fraud pada mobile application security strengthening, fraud detection system
seluruh kanal transaksi, serta penambahan kapabilitas layanan digital development across all transaction channels, and the addition of new
baru. Secara keseluruhan, penyesuaian ini mengubah rencana dari digital service capabilities. Overall, these adjustments changed the
tujuh kategori awal menjadi delapan kategori revisi dengan komposisi plan from the initial seven categories to eight revised categories with
inisiatif yang lebih tajam dan berdampak strategis. a sharper and more strategically impactful composition of initiatives.
Pencapaian Proyek Strategis Strategic Project Achievements
Sepanjang tahun 2025, Divisi TI telah menyelesaikan sejumlah inisiatif Throughout 2025, the IT Division has completed a number of strategic
strategis yang memberikan dampak signifikan terhadap penguatan initiatives that have had a significant impact on strengthening the
fondasi teknologi, keamanan, dan layanan digital Bank. Dari seluruh Bank’s technology, security, and digital services foundations. Of all
inisiatif dalam rencana revisi, mayoritas berhasil diselesaikan sesuai the initiatives in the revised plan, the majority were completed on
target, sementara proyek berskala besar yang bersifat multi-year target, while large-scale multi-year projects continued into 2026 with
berlanjut ke tahun 2026 dengan fondasi yang telah diletakkan secara a solid foundation in place. The following are the key achievements per
solid. Berikut adalah pencapaian utama per kategori strategis. strategic category.
1. IT Transformation. 1. IT Transformation.
Proyek yang menjadi fondasi seluruh roadmap TI telah berhasil The project that forms the foundation of the entire IT roadmap has
diselesaikan. Proyek ini bertujuan memastikan Bank memiliki been successfully completed. This project aims to ensure that the
sistem TI yang aman dan mumpuni dengan langkah-langkah Bank has a secure and capable IT system with efficient measures.
yang efisien. Tinjauan dan rekonstruksi menyeluruh dilakukan A comprehensive review and reconstruction of the infrastructure,
terhadap infrastruktur, keamanan, aplikasi, serta evaluasi security, applications, and evaluation of third parties was carried
terhadap pihak ketiga - mengidentifikasi dan meremediasi out — identifying and remediating a number of risk areas. The
sejumlah area risiko. Temuan dan rekomendasi dari proyek ini findings and recommendations from this project form the basis
menjadi dasar pengambilan keputusan strategis krusial: migrasi for crucial strategic decisions: migration to the latest generation
ke platform cloud generasi terbaru, pembangunan ulang platform cloud platform, rebuilding the digital platform, strengthening the
digital, penguatan arsitektur keamanan secara menyeluruh, serta overall security architecture, and modernizing applications. IT
modernisasi aplikasi. IT Transformation membentuk seluruh arah Transformation shapes the entire strategic direction of IT for the
strategis TI untuk tiga tahun ke depan. next three years.
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2. Infrastructure Optimization. 2. Infrastructure Optimization.
Pengadaan PC, laptop, dan tools endpoint management telah The procurement of PCs, laptops, and endpoint management
selesai untuk meningkatkan produktivitas dan fleksibilitas tools has been completed to increase employee productivity
karyawan serta mempermudah pengelolaan perangkat secara and flexibility and facilitate centralized device management.
terpusat. Penambahan lisensi Active Directory Client untuk The addition of Active Directory Client licenses to support single
mendukung single sign-on dan pengaturan kebijakan keamanan sign-on and centralized security policy settings has also been
terpusat juga telah dilaksanakan. Peningkatan perangkat firewall implemented. The upgrade of firewall devices with deep packet
dengan fitur deep packet inspection dan intrusion prevention inspection and intrusion prevention system features is still ongoing
system masih berlangsung dan akan dilanjutkan di tahun 2026 and will continue in 2026 as a Firewall Resilience Upgrade with the
sebagai Firewall Resilience Upgrade dengan penambahan addition of redundancy mechanisms. The migration to the latest
mekanisme redundansi. Migrasi ke platform cloud generasi generation cloud platform, which began in the middle of the year
terbaru yang dimulai di pertengahan tahun sebagai hasil temuan as a result of IT Transformation findings, is also still ongoing and
IT Transformation juga masih berlangsung dan akan diperluas will be expanded into a comprehensive Cloud Platform Migration
menjadi program Cloud Platform Migration yang komprehensif di program in 2026.
tahun 2026.
3. Cyber Security Enhancement. 3. Cyber Security Enhancement.
Pencapaian di bidang keamanan siber merepresentasikan lompatan Achievements in cybersecurity represent a qualitative leap in the
kualitatif dalam postur keamanan Bank. Cyber Security Operation Bank’s security posture. A Cyber Security Operation Center (CSOC)
Center (CSOC) telah dibangun dan dioperasikan untuk deteksi, has been established and is operational for proactive threat
analisis, dan respons ancaman secara proaktif. Pengendalian detection, analysis, and response. Network access control through
akses jaringan melalui Network Access Control (NAC) di seluruh Network Access Control (NAC) has been implemented across all
kantor cabang telah diimplementasikan untuk meningkatkan branch offices to improve network visibility and detect threats.
visibilitas jaringan dan mendeteksi ancaman. Perlindungan email Email and endpoint protection through E-Mail Security and
dan endpoint melalui E-Mail Security dan Endpoint Detection & Endpoint Detection & Response has protected against phishing,
Response telah melindungi dari phishing, malware, dan ancaman malware, and other cyber threats. Web access security through
siber lainnya. Pengamanan akses web melalui DNS Security dan DNS Security and Secure Web Gateway has been implemented.
Secure Web Gateway telah diterapkan. Data Loss Prevention Data Loss Prevention (DLP) has been implemented to monitor,
(DLP) telah diimplementasikan untuk memantau, mendeteksi, detect, and block risky activities involving sensitive data. Privilege
dan memblokir aktivitas berisiko terhadap data sensitif. Privilege Access Management (PAM) is operational to manage, monitor,
Access Management (PAM) telah operasional untuk mengelola, and secure all privileged access to the Bank’s systems and
memantau, dan mengamankan seluruh akses hak istimewa ke infrastructure. The rebuilding of the digital platform with higher
sistem dan infrastruktur Bank. Pembangunan ulang platform digital security standards is still ongoing and will continue in 2026.
dengan standar keamanan yang lebih tinggi masih berlangsung
dan akan dilanjutkan di tahun 2026.
Secara khusus, penguatan keamanan pada infrastruktur BI-FAST Specifically, the strengthening of security on the rebuilt BI-FAST
yang telah di-rebuild merupakan ujian nyata kapabilitas keamanan infrastructure is a real test of the Bank’s cybersecurity capabilities.
siber Bank. Seluruh langkah implementasi telah direalisasikan, All implementation steps have been realized, including: the
meliputi: penerapan segmentasi jaringan khusus dengan aturan application of special network segmentation with specific firewall
firewall spesifik per server, penerapan kebijakan akses berbasis rules per server, the application of a whitelist-based access policy
whitelist dengan prinsip deny-all, hardening ketat sesuai with a deny-all principle, strict hardening in accordance with CIS
standar keamanan CIS, implementasi Endpoint Detection and security standards, the implementation of Endpoint Detection
Response (EDR) pada seluruh server dengan pemantauan aktif, and Response (EDR) on all servers with active monitoring,
pengendalian dan pengelolaan akses hak istimewa melalui PAM centralized control and management of privileged access through
secara terpusat, pembentukan server log dan jump host sebagai PAM, the establishment of log servers and jump hosts as the
satu-satunya akses terkontrol menuju server BI-FAST, penegasan only controlled access to BI-FAST servers, the affirmation of
tanggung jawab keamanan dalam perjanjian managed service, security responsibilities in managed service agreements, the
implementasi HTTPS dan message signing untuk keamanan implementation of HTTPS and message signing for data integrity
integritas data dan komunikasi, penyelesaian audit PADG 14 untuk and communication security, the completion of the PADG 14 audit
memastikan kepatuhan operasional dan keamanan BI-FAST, serta to ensure BI-FAST’s operational and security compliance, and the
pelaksanaan penetration test dengan seluruh rekomendasi yang implementation of penetration tests with all recommendations
telah ditindaklanjuti. followed up.
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4. Pengembangan Fundamental Bank. 4. Fundamental Bank Development.
Peningkatan core banking telah direalisasikan secara parsial Core banking enhancements have been partially realized with the
dengan penambahan fitur-fitur baru untuk mendukung addition of new features to support the Bank’s specific product
kebutuhan produk spesifik Bank, memastikan sistem inti mampu needs, ensuring that the core system is capable of supporting
mendukung inovasi produk dan pertumbuhan volume transaksi. product innovation and transaction volume growth. This
Pengembangan ini akan diperkuat di tahun 2026 melalui development will be strengthened in 2026 through Core Banking
Core Banking Secure Transfer untuk meningkatkan keamanan Secure Transfer to improve data exchange security. Improvements
pertukaran data. Peningkatan sistem treasury & trade finance juga to the treasury & trade finance system have also been partially
telah direalisasikan secara parsial dengan penambahan fitur-fitur realized with the addition of new features to meet the needs of
baru untuk memenuhi kebutuhan solusi pembiayaan perdagangan corporate trade financing solutions, and will be further developed
korporasi, dan akan dikembangkan lebih lanjut melalui integrasi through integration with the regulatory reporting system in 2026.
dengan sistem pelaporan regulator di tahun 2026. Fraud Detection The Fraud Detection System (FDS) as the first line of defense at
System (FDS) sebagai first line of defense pada level akun dan the account and transaction level across all channels - including
transaksi di seluruh kanal - mencakup mobile banking, internet mobile banking, internet banking, BI-FAST, RTGS, APMK, and QRIS
banking, BI-FAST, RTGS, APMK, dan QRIS - telah memasuki tahap - has entered the implementation phase and will be completed in
implementasi dan akan dirampungkan di tahun 2026. 2026.
5. Data-Driven Enablement. 5. Data-Driven Enablement.
Pengembangan Self-Service Analytics bagi pengguna bisnis The development of Self-Service Analytics for business users
melalui dasbor interaktif dan alat visualisasi telah dibangun through interactive dashboards and visualization tools has been
fondasinya di tahun 2025. Inisiatif ini akan dilanjutkan dan established in 2025. This initiative will be continued and expanded
diperluas sebagai program MIS & Dedicated Datalake di tahun as an MIS & Dedicated Datalake program in 2026, enabling faster
2026, memungkinkan pengambilan keputusan berbasis data yang and more accurate data-driven decision making across all lines of
lebih cepat dan akurat di seluruh lini bisnis. business.
6. Regulatory Compliance. 6. Regulatory Compliance.
Penguatan sistem anti-pencucian uang berhasil mengintegrasikan The strengthening of the anti-money laundering system has
API dengan PPATK untuk pembaruan otomatis database PEP, successfully integrated the API with PPATK for automatic updates
meningkatkan akurasi deteksi nasabah berisiko tinggi. Otomasi to the PEP database, improving the accuracy of high-risk customer
perhitungan Single Lending Limit telah memastikan kepatuhan detection. The automation of Single Lending Limit calculations has
terhadap ketentuan BMPK dan meningkatkan pengelolaan ensured compliance with BMPK provisions and improved credit
risiko kredit. Pengembangan model PSAK 71 New Modeling risk management. The development of the PSAK 71 New Modeling
dengan alternatif model data historis dan forward looking untuk model with alternative historical and forward-looking data models
perhitungan PD, LGD, EAD, dan ECL telah berhasil diselesaikan, for calculating PD, LGD, EAD, and ECL has been successfully
memastikan fleksibilitas analisis sesuai standar akuntansi completed, ensuring flexibility of analysis in accordance with the
terkini. Otomasi perhitungan GWM berdasarkan data saldo telah latest accounting standards. The automation of GWM calculations
memasuki tahap pengembangan dan akan diintegrasikan ke dalam based on balance data has entered the development stage and
program Datalake di tahun 2026. will be integrated into the Datalake program in 2026.
7. Revenue Generation. 7. Revenue Generation.
Peluncuran Mobile Banking MVP 4 dengan fitur-fitur baru yang The launch of Mobile Banking MVP 4 with new relevant features
relevan telah meningkatkan peluang transaksi dan daya tarik has increased transaction opportunities and appeal for the digital-
bagi segmen digital-savvy. Pengembangan SNAP API Transfer savvy segment. The development of SNAP API Transfer — modified
yang dimodifikasi dari rencana awal API Transfer Out (ISO from the initial plan of API Transfer Out (ISO 8583) to a national
8583) menjadi standar nasional open API pembayaran - telah open payment API standard — has entered the development stage
memasuki tahap pengembangan dan akan dilanjutkan di tahun and will continue with the s in 2026. The development of QRIS
2026. Pengembangan QRIS Merchant App Enhancement dan Merchant App Enhancement and QRIS Realtime Settlement has
QRIS Realtime Settlement dijadwalkan ulang untuk memastikan been rescheduled to ensure a more mature ecosystem readiness.
kesiapan ekosistem yang lebih matang.
8. Ops Efficiency & Risk Mitigation. 8. Ops Efficiency & Risk Mitigation.
Web Customer Handling telah selesai diimplementasikan sebagai Web Customer Handling has been fully implemented as a digital
platform layanan pelanggan digital, menggantikan pendekatan customer service platform, replacing the previous manual approach
manual sebelumnya dengan alur kerja terintegrasi untuk with integrated workflows for more efficient and structured
penyelesaian keluhan nasabah secara lebih efisien dan terstruktur. customer complaint resolution.
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Kinerja dan Kapabilitas TI IT Performance and Capabilities
Di luar proyek-proyek strategis, Divisi TI menjalankan peran Beyond strategic projects, the IT Division plays a fundamental role
fundamental dalam menjaga keberlangsungan dan kelancaran bisnis in maintaining the Bank’s daily business continuity and smooth
Bank sehari-hari. Kinerja ini mencerminkan kapabilitas organisasi TI operations. This performance reflects the IT organization’s capabilities
dalam mengelola kompleksitas layanan perbankan secara menyeluruh, in managing the complexity of banking services as a whole, from
mulai dari tata kelola proyek dan pengadaan, pengembangan dan project and procurement governance, application development and
pemeliharaan aplikasi, pengelolaan infrastruktur dan layanan, hingga maintenance, infrastructure and service management, to the provision
penyediaan data dan analitik bagi seluruh lini bisnis. of data and analytics for all lines of business.
Di bidang tata kelola, perencanaan, dan arsitektur TI, tim mengelola In the areas of governance, planning, and IT architecture, the team
seluruh siklus proyek secara terstruktur melalui metodologi baku, manages the entire project cycle in a structured manner using standard
menyelesaikan proses pengadaan dan pengelolaan kontrak pihak methodologies, completes the procurement process and manages third-
ketiga, serta menyelenggarakan forum tinjauan solusi untuk party contracts, and organizes solution review forums to ensure that
memastikan setiap inisiatif memenuhi standar arsitektur dan every initiative meets the Bank’s architecture and security standards.
keamanan Bank.
Di bidang pengembangan aplikasi dan analitik data, tim menghasilkan In the field of application development and data analytics, the team makes
kontribusi substansial berupa peningkatan aplikasi inti perbankan substantial contributions in the form of improvements to core banking
untuk mendukung produk dan layanan nasabah, pengembangan fitur applications to support customer products and services, development of
dan penguatan keamanan kanal digital, peningkatan sistem pendukung features and strengthening of digital channel security, improvements to
treasury, perbaikan keandalan aplikasi melalui pengujian menyeluruh, treasury support systems, improvements to application reliability through
serta remediasi temuan audit. Di sisi analitik data, platform analisis comprehensive testing, and remediation of audit findings. On the data
mandiri telah diimplementasikan dan melayani pengguna di berbagai analytics side, a self-service analytics platform has been implemented and
divisi bisnis, dengan pengembangan dasbor dan laporan otomatis serves users across various business divisions, with in-house development
secara in-house, serta pemenuhan kebutuhan data strategis bagi of dashboards and automated reports, as well as fulfillment of strategic
seluruh lini bisnis sepanjang tahun. data needs for all business lines throughout the year.
Di bidang infrastruktur dan layanan TI, tim mengelola penanganan In the field of IT infrastructure and services, the team manages incident
insiden dan perubahan pada infrastruktur secara disiplin untuk handling and changes to the infrastructure in a disciplined manner to
menjaga stabilitas dan mendukung kelancaran bisnis. Seluruh maintain stability and support business continuity. All work devices are
perangkat kerja dipastikan terpatch dan aman, perangkat usang diganti ensured to be patched and secure, obsolete devices are replaced in a
secara terencana, dan pengelolaan aset dilakukan secara terstandar di planned manner, and asset management is carried out in a standardized
seluruh lokasi Bank. Seluruh temuan risiko yang teridentifikasi berhasil manner across all Bank locations. All identified risk findings have
diremediasi, dan kapabilitas pemulihan bencana telah dibangun secara been successfully remediated, and disaster recovery capabilities have
menyeluruh. Unit pemantauan TI yang beroperasi sepanjang waktu been built comprehensively. A full-time IT monitoring unit has been
telah dibentuk dan terintegrasi dengan pusat keamanan siber Bank. established and integrated with the Bank’s cybersecurity center.
Organisasi dan Sumber Daya TI IT Organization and Resources
Penguatan Organisasi TI Strengthening the IT Organization
Memasuki tahun 2025, Bank melakukan penguatan struktur organisasi Entering 2025, the Bank has significantly strengthened its IT
TI yang signifikan untuk mendukung eksekusi strategi transformasi organizational structure to support the execution of its transformation
dan memastikan tata kelola teknologi yang lebih efektif. Organisasi strategy and ensure more effective technology governance. The IT
TI dipimpin oleh Chief Technology Officer (CTO) dengan lima divisi organization is led by a Chief Technology Officer (CTO) with five direct
langsung yang masing-masing memiliki fokus strategis yang jelas. divisions, each with a clear strategic focus.
Perubahan terpenting dalam restrukturisasi ini adalah pemisahan The most important change in this restructuring is the separation of
fungsi Cyber Security dan IT Governance dari Divisi IT Infrastructure Cyber Security and IT Governance functions from the IT Infrastructure
& Services menjadi divisi tersendiri, yaitu Divisi Cyber Security & IT & Services Division into a separate division, namely the Cyber
Governance. Pada struktur Desember 2024, fungsi Cyber Security dan Security & IT Governance Division. In the December 2024 structure,
IT Governance berada di bawah Head of IT Infrastructure & Services. the Cyber Security and IT Governance functions were under the
Mulai Januari 2025, fungsi tersebut diangkat menjadi divisi setingkat Head of IT Infrastructure & Services. Starting in January 2025, these
yang dipimpin oleh Head of Cyber Security & IT Governance. Pemisahan functions were elevated to a division-level position led by the Head
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ini dilakukan untuk memperkuat independensi fungsi keamanan siber of Cyber Security & IT Governance. This separation was carried out
dan tata kelola TI dalam menghadapi kompleksitas ancaman siber to strengthen the independence of cyber security and IT governance
yang terus meningkat, memastikan bahwa pengawasan keamanan functions in facing the increasing complexity of cyber threats,
tidak berada di bawah unit yang diawasi (segregation of duties), serta ensuring that security oversight is not under the unit being supervised
meningkatkan fokus dan akuntabilitas keamanan siber sebagai pilar (segregation of duties), and increasing the focus and accountability of
strategis yang mandiri. cyber security as an independent strategic pillar.
Dengan restrukturisasi ini, organisasi TI per Januari 2025 terdiri With this restructuring, as of January 2025, the IT organization will
dari lima divisi: Divisi Digital Transformation & Innovation yang consist of five divisions: the Digital Transformation & Innovation
menangani perbankan digital, kanal mobile, dan otomasi proses; Divisi Division, which handles digital banking, mobile channels, and process
Core Banking & Surrounding yang mengelola sistem inti perbankan, automation; the Core Banking & Surrounding Division, which manages
transaksi terintegrasi, dan treasury; Divisi Data Analytics & IT core banking systems, integrated transactions, and treasury; the Data
Management yang mencakup analitik data, perencanaan strategis TI, Analytics & IT Management Division, which covers data analytics, IT
arsitektur enterprise, dan pengelolaan proyek; Divisi IT Infrastructure strategic planning, enterprise architecture, and project management;
& Services yang menangani infrastruktur, layanan TI, dan pengelolaan the IT Infrastructure & Services Division, which handles infrastructure,
vendor; serta Divisi Cyber Security & IT Governance sebagai divisi baru IT services, and vendor management; and the Cyber Security & IT
hasil pemisahan. Posisi Head of Digital Transformation & Innovation Governance Division, a new division resulting from the separation. The
masih dalam status penunjukan dan dikelola langsung oleh CTO. position of Head of Digital Transformation & Innovation is still under
appointment and is managed directly by the CTO.
Budaya dan Lingkungan Kerja TI IT Culture and Work Environment
Pengembangan budaya kerja merupakan elemen penting dalam Work culture development is an important element in supporting IT
mendukung transformasi TI. Pada November 2025, seluruh anggota tim transformation. In November 2025, all IT team members participated
TI mengikuti acara IT Annual Outing yang mencakup sesi brainstorming in the IT Annual Outing event, which included intensive brainstorming
intensif untuk membangun keselarasan visi dan memperkuat semangat sessions to build vision alignment and strengthen the spirit of
kolaborasi menjelang tahun 2026. Acara ini merupakan forum di mana collaboration ahead of 2026. This event was a forum where all team
seluruh anggota tim, dari level eksekutif hingga staf, berpartisipasi members, from executive to staff level, actively participated in work
aktif dalam sesi refleksi dan perencanaan budaya kerja. culture reflection and planning sessions.
Sesi brainstorming menghasilkan kesepakatan bersama mengenai The brainstorming session resulted in a mutual agreement on the
evolusi budaya kerja TI dari “Can Do Attitude” di tahun 2025 menuju evolution of the IT work culture from a “Can Do Attitude” in 2025 to
“Beyond Can Do” di tahun 2026. Evolusi ini menekankan bahwa “Beyond Can Do” in 2026. This evolution emphasizes that a proactive
sikap proaktif saja tidak cukup; tim TI harus memiliki komitmen untuk attitude alone is not enough; the IT team must be committed to
menuntaskan setiap inisiatif hingga tuntas (follow through), bukan following through on every initiative to completion, not just monitoring
sekadar memantau status (follow up). Konsep ini dirumuskan dalam its status (follow up). This concept is formulated in the EASY culture
kerangka budaya EASY: Empowered (setiap anggota tim diberdayakan framework: Empowered (each team member is empowered to make
untuk mengambil keputusan dan inisiatif), Agile (tim yang tangkas dan decisions and take initiatives), Agile (teams are agile and adaptive to
adaptif terhadap perubahan), Secure (keamanan sebagai tanggung change), Secure (security is a shared responsibility, not just a technical
jawab bersama, bukan hanya fungsi teknis), dan Yielding (berorientasi function), and Yielding (results-oriented and impactful).
pada hasil yang terukur dan berdampak).
Kerangka budaya ini didukung oleh tiga pilar: Structure & Coordination This cultural framework is supported by three pillars: Structure &
yang memastikan kejelasan peran (Who), tugas (What), dan tenggat Coordination, which ensures clarity of roles (Who), tasks (What), and
waktu (When) dalam setiap inisiatif; Culture sebagai nilai bersama deadlines (When) in every initiative; Culture as shared values embodied
yang diwujudkan dalam perilaku sehari-hari, di mana “follow through” in everyday behavior, where “follow through” is the standard of work,
menjadi standar kerja, bukan sekadar “follow up”; dan Mantra not just “follow up”; and the mantra “Impossible We Do, Miracle We
“Impossible We Do, Miracle We Try” sebagai energi moral yang Try” as the moral energy that drives the team to exceed existing limits.
mendorong tim untuk melampaui batasan yang ada. Setiap anggota Each team member is asked to make one personal commitment for
tim diminta untuk memberikan satu komitmen pribadi untuk tahun 2026, thereby building individual accountability that supports the
2026, sehingga membangun akuntabilitas individual yang mendukung collective goal of becoming a SUPER Team with increased Capability
tujuan kolektif sebagai SUPER Team dengan peningkatan Capability and Performance.
dan Performance.
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Budaya TI 2026
IT Culture 2026
EASY Culture
Empowered • Agile • Secure • Yielding - Dari Can Do menjadi Beyond Can Do. Dari Follow Up
menjadi Follow Through. Mantra: “Impossible We Do, Miracle We Try”
Pengembangan Kompetensi dan Pelatihan TI IT Competency Development and Training
Sepanjang tahun 2025, Bank menginvestasikan sumber daya yang Throughout 2025, the Bank invested significant resources in developing
signifikan dalam pengembangan kompetensi seluruh anggota tim TI the competencies of all IT team members through structured and
melalui program pelatihan yang terstruktur dan berjenjang. Program tiered training programs. These programs were designed to ensure
ini dirancang untuk memastikan kesiapan organisasi TI dalam the IT organization’s readiness to execute its transformation strategy,
mengeksekusi strategi transformasi, memperkuat postur keamanan, strengthen its security posture, and meet evolving regulatory
serta memenuhi tuntutan regulasi yang terus berkembang. requirements.
Di level pimpinan tertinggi TI (Chief Technology Officer), pengembangan At the highest level of IT leadership (Chief Technology Officer),
difokuskan pada penyelarasan visi strategis dan kepemimpinan development is focused on aligning strategic vision and transformational
transformasi. CTO mengikuti program SPARK Leadership Development leadership. The CTO participates in the SPARK Leadership Development
bersama seluruh Head of Division, Balanced Score Card Workshop program with all Heads of Division, the Balanced Score Card Workshop
bersama jajaran Direksi, Workshop Transformation Journey for with the Board of Directors, the Transformation Journey for Executive
Executive Management, serta sesi AI Adoption yang memperkuat Management Workshop, and AI Adoption sessions that strengthen
pemahaman tentang pemanfaatan kecerdasan buatan dalam understanding of the use of artificial intelligence in banking. In
perbankan. Selain itu, CTO secara aktif menghadiri forum regulator addition, the CTO actively attends regulatory forums, including Bank
termasuk Forum SERASI Bank Indonesia untuk penguatan keamanan Indonesia’s SERASI Forum for strengthening industry cybersecurity, as
siber industri, serta sosialisasi perizinan Bank Indonesia untuk well as Bank Indonesia’s licensing socialization to ensure compliance
memastikan kepatuhan terhadap ketentuan terbaru. with the latest regulations.
Di level Head of Division, seluruh pimpinan divisi TI mengikuti At the Head of Division level, all IT division leaders participate in
program pengembangan kepemimpinan strategis. SPARK Leadership a strategic leadership development program. SPARK Leadership
Development yang difasilitasi oleh PT Dunamis membekali para Development, facilitated by PT Dunamis, equips leaders with trust-
pimpinan dengan kapabilitas kepemimpinan berbasis kepercayaan. based leadership capabilities. Executive Management Outing
Executive Management Outing memperkuat keselarasan visi antar strengthens the alignment of vision among division leaders. IT
pimpinan divisi. IT Workshop yang difasilitasi oleh jaringan regional Workshops facilitated by KBank’s regional network ensure the
KBank memastikan penyelarasan strategi TI dengan praktik terbaik alignment of IT strategies with best practices at the group level. In
di tingkat grup. Di bidang manajemen risiko, para Head of Division the field of risk management, the Heads of Division complete Level
menyelesaikan sertifikasi dan refresher Manajemen Risiko Jenjang 5 5 Risk Management certification and refresher courses to strengthen
untuk memperkuat kapabilitas pengelolaan risiko di level pengambil risk management capabilities at the decision-making level. The
keputusan. Head of Cyber Security secara khusus mengikuti forum Head of Cyber Security specifically participates in regulatory forums
regulator terkait keamanan siber dan sistem pembayaran, serta related to cyber security and payment systems, as well as certification
program sertifikasi yang memperkuat kapabilitas pengelolaan programs that strengthen security management capabilities. The Head
keamanan. Head of Data Analytics & IT Management mengikuti of Data Analytics & IT Management participates in AI-based analytics
program analitik berbasis AI dan sosialisasi tata kelola investasi TI programs and IT investment governance socialization with Bank
bersama jajaran Bank. officials.
Di level Department Head dan Team Leader, pengembangan difokuskan At the Department Head and Team Leader levels, development focuses
pada penguatan kapabilitas manajerial dan teknis menengah. Program on strengthening mid-level managerial and technical capabilities. The
SPARK Leadership Development khusus untuk level Department Head SPARK Leadership Development program specifically for Department
dan Team Leader diikuti oleh para Section Head yang membawahi fungsi Heads and Team Leaders is attended by Section Heads who oversee
layanan TI, manajemen proyek, dan analitik data. Pelatihan Impactful IT services, project management, and data analytics functions.
Presentation Skills membekali para pimpinan unit dengan kemampuan Impactful Presentation Skills training equips unit leaders with more
komunikasi yang lebih efektif dalam menyampaikan inisiatif strategis TI effective communication skills in conveying strategic IT initiatives to
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kepada pemangku kepentingan. Sertifikasi Manajemen Risiko Jenjang stakeholders. Level 4 and 5 Risk Management certifications are also
4 dan 5 juga dipenuhi di level ini untuk memastikan pemahaman risiko fulfilled at this level to ensure adequate risk understanding across all
yang memadai di seluruh lini manajerial. managerial lines.
Di level staf, program pengembangan mencakup penguatan At the staff level, the development program includes strengthening
kapabilitas teknis dan profesional sesuai fungsi masing-masing. Tim technical and professional capabilities according to their respective
pengembangan aplikasi dan analitik data mengikuti program Software functions. The application development and data analytics teams
Quality Management yang difasilitasi oleh mitra teknologi regional participated in the Software Quality Management program facilitated
dalam beberapa sesi, pelatihan manajemen proyek TI secara berseri, by regional technology partners in several sessions, a series of IT
serta sosialisasi metodologi Project Management Life Cycle (PMLC) project management training sessions entitled “ “ and an introduction
yang menjadi standar pelaksanaan proyek Bank. Tim keamanan siber to the Project Management Life Cycle (PMLC) methodology, which is
mengikuti pelatihan khusus termasuk sertifikasi keamanan informasi the standard for implementing Bank projects. The cybersecurity team
profesional bertaraf internasional serta workshop terkait sistem participates in specialized training, including international professional
pelaporan keamanan dan ketahanan siber. Tim infrastruktur mengikuti information security certification and workshops on security reporting
transfer knowledge di bidang layanan TI serta sertifikasi Manajemen and cybersecurity systems. The infrastructure team participates in
Risiko untuk memperkuat disiplin pengelolaan perubahan dan insiden. knowledge transfer in the field of IT services and Risk Management
certification to strengthen change and incident management disciplines.
Secara menyeluruh, seluruh anggota tim TI tanpa terkecuali mengikuti Overall, all IT team members without exception participated in
program wajib yang mencakup: Cyber Hygiene (keamanan AI, praktik mandatory programs covering: Cyber Hygiene (AI security, secure data
data aman, dan kewaspadaan phishing) yang diselenggarakan oleh practices, and phishing awareness) organized by the regional network,
jaringan regional, ujian keamanan siber tahunan, pelatihan kepatuhan annual cybersecurity exams, anti-money laundering compliance
anti-pencucian uang dan kewaspadaan fraud, serta e-learning terkait and fraud awareness training, and e-learning related to incident
pelaporan insiden dan kerangka Three Lines of Defense. Program reporting and the Three Lines of Defense framework. The personal
perlindungan data pribadi termasuk refresher kebijakan pelindungan data protection program, including data protection policy refreshers
data dan sosialisasi prosedur anti-penyuapan juga diikuti oleh and anti-bribery procedure socialization, is also followed by the entire
seluruh tim. Investasi pengembangan kompetensi ini ditutup dengan team. This competency development investment is concluded with
Team Building IT Division yang dipimpin langsung oleh CTO untuk IT Division Team Building led directly by the CTO to strengthen the
memperkuat kohesi dan keselarasan seluruh organisasi TI. cohesion and alignment of the entire IT organization.
Investasi SDM TI
IT Human Resource Program pelatihan yang berjenjang dari CTO hingga staf memastikan bahwa setiap level organisasi
Investment TI memiliki kompetensi yang selaras dengan perannya dalam mendukung transformasi. Kombinasi
kepemimpinan strategis di level eksekutif, penguatan manajerial di level pimpinan unit, dan
kapabilitas teknis di level staf menciptakan fondasi SDM yang kuat untuk mengeksekusi rencana
strategis TI di tahun 2026.
A tiered training program from the CTO to staff ensures that every level of the IT organization has
competencies aligned with their role in supporting transformation. The combination of strategic leadership
at the executive level, managerial reinforcement at the unit leadership level, and technical capabilities at the
staff level creates a strong HR foundation for executing the IT strategic plan in 2026.
Manajemen Risiko TI, Kepatuhan, dan Regulasi IT Risk Management, Compliance, and Regulation
Sebagai lembaga keuangan yang diawasi oleh Otoritas Jasa Keuangan As a financial institution supervised by the Financial Services Authority
(OJK) dan Bank Indonesia (BI), Bank menempatkan manajemen risiko (OJK) and Bank Indonesia (BI), the Bank places IT risk management,
teknologi informasi, kepatuhan regulasi, perlindungan data nasabah, regulatory compliance, customer data protection, cybersecurity, and
keamanan siber, dan ketahanan operasional sebagai pilar yang tidak operational resilience as integral pillars of its IT strategy. This section
terpisahkan dari strategi TI. Bagian ini menguraikan kerangka kerja, outlines the Bank’s framework, implementation, and achievements in
implementasi, dan pencapaian Bank di bidang-bidang tersebut these areas throughout 2025.
sepanjang tahun 2025.
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Kepatuhan terhadap Regulasi dan Ketentuan Regulatory and Compliance
Bank secara konsisten memenuhi seluruh kewajiban pelaporan The Bank consistently fulfills all reporting obligations and regulatory
dan ketentuan regulasi yang ditetapkan oleh otoritas pengawas. requirements set by the supervisory authorities. Throughout 2025,
Sepanjang tahun 2025, Divisi TI menyampaikan seluruh laporan the IT Division submitted all regulatory reports in a timely manner,
regulasi secara tepat waktu, mencakup laporan berkala terkait sistem including periodic reports on payment systems to Bank Indonesia,
pembayaran kepada Bank Indonesia, laporan pemantauan keamanan cybersecurity monitoring reports, IT service availability reports, and
siber, laporan ketersediaan layanan TI, serta laporan rutin kepada OJK routine reports to the OJK and BI. This reporting compliance reflects
dan BI. Kepatuhan pelaporan ini mencerminkan komitmen Bank dalam the Bank’s commitment to maintaining transparency and accountability
menjaga transparansi dan akuntabilitas kepada regulator. to regulators.
Di bidang kepatuhan aplikasi dan proses bisnis, sejumlah inisiatif In the area of application and business process compliance, a number
sebagaimana diuraikan pada bagian Pelaksanaan dan Pencapaian TI of initiatives as outlined in the IT Implementation and Achievements
telah diselesaikan untuk memastikan kesesuaian dengan ketentuan section have been completed to ensure compliance with applicable
yang berlaku, mencakup penguatan sistem anti-pencucian uang, regulations, including strengthening the anti-money laundering
otomasi perhitungan batas kredit, pengembangan model perhitungan system, automating credit limit calculations, developing an expected
kerugian kredit ekspektasian, serta pemenuhan kebutuhan pelaporan credit loss calculation model, and fulfilling the evolving regulatory
regulasi yang berkembang. Seluruh anggota tim TI juga diwajibkan reporting requirements of the Financial Transaction Reports and
mengikuti pelatihan kepatuhan anti-pencucian uang dan kewaspadaan Analysis Center All IT team members are also required to undergo
fraud untuk memperkuat kesadaran di seluruh level organisasi. anti-money laundering compliance and fraud awareness training to
strengthen awareness at all levels of the organization.
Audit TI dan Tindak Lanjut Perbaikan IT Audit and Follow-up Improvements
Tahun 2025 merupakan periode intensif dalam penyelesaian temuan The year 2025 is an intensive period for resolving audit findings from
audit dari berbagai pihak. Divisi TI secara aktif menindaklanjuti temuan various parties. The IT Division actively followed up on audit findings
audit yang bersumber dari pemeriksaan Bank Indonesia, OJK, Internal sourced from Bank Indonesia, OJK, Internal Audit, regional network
Audit, audit jaringan regional, dan External Audit. Sebagian besar audits, and External Audit. Most of the findings have been successfully
temuan telah berhasil diremediasi dan ditutup, sementara temuan yang remediated and closed, while findings that require further handling
memerlukan penanganan lebih lanjut terus dipantau dan dijadwalkan continue to be monitored and scheduled for completion in 2026.
penyelesaiannya di tahun 2026.
Divisi IT Governance juga menyelesaikan kegiatan audit signifikan The IT Governance Division also completed significant audit activities,
mencakup audit ketahanan siber tahunan untuk memastikan including the annual cyber resilience audit to ensure compliance
kesesuaian dengan standar yang berlaku, serta audit kepatuhan sistem with applicable standards, as well as the national payment system
pembayaran nasional sebagai prasyarat pemulihan layanan. Temuan compliance audit as a prerequisite for service recovery. Risk findings
risiko yang teridentifikasi sepanjang tahun, termasuk yang terbawa identified throughout the year, including those carried over from the
dari tahun sebelumnya, telah ditangani secara terstruktur dengan previous year, have been addressed in a structured manner with priority
prioritas berdasarkan tingkat risiko. Temuan audit terkait aplikasi based on risk level. Audit findings related to reporting applications
pelaporan juga telah ditindaklanjuti. Untuk memperkuat tata kelola, IT have also been followed up. To strengthen governance, IT Governance
Governance menerbitkan sejumlah kebijakan dan prosedur baru yang has issued a number of new policies and procedures that support the
mendukung pengelolaan TI dan kebutuhan bisnis Bank. Bank’s IT management and business needs.
Penerapan Perlindungan Data Pribadi dari Sisi Implementation of Personal Data Protection from a
Teknologi Technological Perspective
Dalam mendukung kepatuhan terhadap Undang-Undang Perlindungan In supporting compliance with the Personal Data Protection Law
Data Pribadi (UU PDP) serta ketentuan OJK dan Bank Indonesia, Divisi (PDP Law) and the provisions of the OJK and Bank Indonesia, the
TI berperan dalam penerapan lapisan perlindungan data dari sisi IT Division plays a role in implementing layers of data protection
teknologi dan infrastruktur. Peran ini bersifat komplementer terhadap from a technological and infrastructural perspective. This role is
fungsi Data Protection Officer yang berada di luar organisasi TI. complementary to the function of the Data Protection Officer, who is
outside the IT organization.
Pencegahan kebocoran data dilakukan melalui implementasi sistem Data leakage prevention is carried out through the implementation of a
Data Loss Prevention yang memantau, mendeteksi, dan memblokir Data Loss Prevention system that automatically monitors, detects, and
aktivitas berisiko terhadap data sensitif nasabah secara otomatis. blocks risky activities involving sensitive customer data. All IT teams
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Sosialisasi perubahan alur pengendalian kebocoran data juga telah have also been informed of changes to the data leakage control flow
dilakukan kepada seluruh tim TI untuk memastikan pemahaman dan to ensure understanding and compliance with the latest procedures.
kepatuhan terhadap prosedur terbaru. Pengelolaan akses hak istimewa Privileged access management is implemented through a centralized
diterapkan melalui sistem terpusat yang memastikan bahwa akses ke system that ensures access to sensitive data can only be carried out
data sensitif hanya dapat dilakukan oleh personel yang berwenang by authorized personnel through controlled and audited mechanisms.
melalui mekanisme yang terkontrol dan teraudit. Penguatan keamanan Strengthened data communication security is enforced through the
komunikasi data ditegakkan melalui penerapan enkripsi pada implementation of encryption in the payment system infrastructure, as
infrastruktur sistem pembayaran, serta rencana peningkatan protokol well as plans to upgrade the data exchange protocol between the core
pertukaran data antara sistem inti dan sistem pendukung yang akan system and the support system, which will be completed in 2026.
diselesaikan di tahun 2026.
Seluruh anggota tim TI juga berpartisipasi aktif dalam program refresher All IT team members also actively participate in the Bank’s personal
kebijakan perlindungan data pribadi Bank yang diselenggarakan oleh data protection policy refresher program organized by the Compliance
fungsi Compliance, memastikan bahwa kesadaran perlindungan data function, ensuring that data protection awareness is embedded in
melekat dalam setiap aktivitas pengembangan dan pengelolaan every information technology system development and management
sistem teknologi informasi. activity.
Penguatan Kerangka Keamanan Siber Strengthening the Cybersecurity Framework
Pencapaian proyek keamanan siber yang diuraikan pada bagian The achievements of the cybersecurity project described in the
Pelaksanaan dan Pencapaian TI serta penguatan organisasi pada IT Implementation and Achievements section and organizational
bagian Organisasi dan Sumber Daya TI dilandasi oleh kerangka tata strengthening in the IT Organization and Resources section are
kelola keamanan siber yang mengacu pada regulasi OJK, Peraturan based on a cybersecurity governance framework that refers to OJK
Bank Indonesia, Undang-Undang Perlindungan Data Pribadi, serta regulations, Bank Indonesia regulations, the Personal Data Protection
praktik terbaik internasional. Kerangka ini memastikan bahwa setiap Law, and international best practices. This framework ensures that
inisiatif keamanan bukan sekadar respons teknis, melainkan bagian dari every security initiative is not merely a technical response, but part of
strategi pengelolaan risiko siber yang terstruktur dan berkelanjutan. a structured and sustainable cyber risk management strategy.
Dalam pelaksanaannya, pendekatan security by design diterapkan In its implementation, the security by design approach is applied to
pada seluruh inisiatif pengembangan sistem baru, sehingga aspek all new system development initiatives, so that security aspects
keamanan telah menjadi bagian integral sejak tahap perencanaan dan have become an integral part of the planning and design stages. The
desain. Pusat operasi keamanan siber yang telah dibangun beroperasi cybersecurity operations center that has been established operates
dengan cakupan pemantauan yang terus diperluas untuk memperkuat with an expanding scope of monitoring to strengthen proactive threat
kemampuan deteksi dan respons terhadap ancaman secara proaktif. detection and response capabilities.
Penerapan Disaster Recovery Plan Implementation of Disaster Recovery Plan
Ketahanan operasional merupakan aspek kritis dalam menjamin Operational resilience is a critical aspect in ensuring the continuity of
kelangsungan layanan perbankan. Bank menerapkan kerangka banking services. The Bank implements a Disaster Recovery Plan (DRP)
Disaster Recovery Plan (DRP) dan Business Continuity Management and Business Continuity Management (BCM) framework that covers
(BCM) yang mencakup kesiapan infrastruktur, proses pemulihan, dan infrastructure readiness, recovery processes, and periodic testing in
pengujian berkala sesuai ketentuan OJK dan praktik terbaik industri. accordance with OJK regulations and industry best practices.
Sepanjang tahun 2025, kapabilitas BCM diperkuat melalui Throughout 2025, BCM capabilities will be strengthened through the
pembangunan kesiapan pemulihan di lokasi utama dan lokasi development of recovery readiness at primary and backup locations,
cadangan, mencakup prosedur failover dan mekanisme komunikasi including failover procedures and crisis communication mechanisms.
krisis. Konektivitas antara pusat data utama dan pusat pemulihan Connectivity between the main data center and the disaster recovery
bencana diperkuat melalui optimasi replikasi data. Pemulihan layanan center will be strengthened through data replication optimization. The
sistem pembayaran nasional sebagaimana diuraikan pada bagian recovery of national payment system services as outlined in the IT
Pelaksanaan dan Pencapaian TI menjadi ujian nyata kapabilitas Implementation and Achievements section is a real test of the Bank’s
pemulihan Bank. Bank akan terus melaksanakan uji coba DRP secara recovery capabilities. The Bank will continue to conduct periodic DRP
berkala untuk memastikan kesiapan pemulihan sesuai target yang trials to ensure recovery readiness in accordance with the set targets.
ditetapkan.
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Komitmen Tata Kelola
dan Keamanan TI Bank berkomitmen untuk menjaga kepatuhan regulasi, melindungi data pribadi nasabah,
Commitment to IT mempertahankan postur keamanan siber yang proaktif, serta memastikan ketahanan operasional
Governance and Security melalui DRP dan BCM yang teruji — seluruhnya sebagai fondasi kepercayaan nasabah dan
keberlanjutan bisnis Bank.
~ The Bank is committed to maintaining regulatory compliance, protecting customer personal data, maintaining
a proactive cybersecurity posture, and ensuring operational resilience through proven DRP and BCM — all of
which form the foundation of customer trust and the Bank’s business continuity.
Rencana Pengembangan Teknologi Informasi Future Information Technology Development Plan
ke Depan
Fondasi yang telah dibangun di tahun 2025 - mulai dari penyelesaian The foundation that has been built in 2025 - from the completion
proyek transformasi TI, pembangunan ekosistem keamanan siber, of IT transformation projects, the development of a cybersecurity
hingga penguatan organisasi dan kompetensi SDM - membuka ecosystem, to the strengthening of the organization and human resource
peluang bagi Bank untuk mengakselerasi pengembangan teknologi competencies - opens up opportunities for the Bank to accelerate
secara lebih ambisius. Dalam rangka mendukung visi Bank untuk technology development more ambitiously. In order to support the
menjadi bank pilihan yang berkelanjutan dengan konektivitas regional, Bank’s vision of becoming a sustainable bank of choice with regional
strategi pengembangan TI ke depan diarahkan pada empat sasaran connectivity, the future IT development strategy is directed at four
utama: meningkatkan ketahanan infrastruktur dan keamanan siber, main objectives: improving infrastructure resilience and cybersecurity,
mendukung digitalisasi layanan dan integrasi bisnis, mengoptimalkan supporting service digitalization and business integration, optimizing
pemanfaatan teknologi berbasis cloud dan data-driven, serta menjamin the use of cloud-based and data-driven technologies, and ensuring
kepatuhan terhadap regulasi dan standar industri. Pengembangan ini compliance with regulations and industry standards. This development
diwujudkan melalui inisiatif strategis yang terstruktur dalam sembilan is realized through strategic initiatives structured into the following
pilar fokus prioritas berikut. nine priority focus pillars.
1. IT Transformation. 1. IT Transformation.
Sebagai kelanjutan dari proyek IT Transformation yang telah As a continuation of the IT Transformation project that has produced
menghasilkan peta jalan modernisasi teknologi, program ini a roadmap for technological modernization, this program is the
menjadi prioritas tertinggi untuk membangun fondasi teknologi highest priority for building a secure, scalable, and regulatory-
yang aman, skalabel, dan sesuai regulasi. Inisiatif utama adalah compliant technology foundation. The main initiative is Cloud
Cloud Platform Migration: migrasi menyeluruh seluruh server dan Platform Migration: the gradual migration of all banking servers
aplikasi perbankan ke platform cloud generasi terbaru secara and applications to the latest generation cloud platform with a
bertahap dengan pendekatan risiko terkendali. Gelombang controlled risk approach. The first wave covers financial reporting
pertama mencakup sistem pelaporan keuangan (PSAK), datalake, systems (PSAK), data lakes, foreign exchange monitoring systems,
sistem monitoring valas, SLIK, serta seluruh server infrastruktur SLIK, and all supporting infrastructure servers including Active
pendukung termasuk Active Directory, file server, proxy, dan DLP. Directory, file servers, proxies, and DLP. The next wave covers
Gelombang berikutnya mencakup sistem anti-pencucian uang, anti-money laundering systems, treasury & trade finance systems,
sistem treasury & trade finance, sistem analisis kredit, dan credit analysis systems, and reporting platforms. At the same
platform pelaporan. Bersamaan dengan itu, Firewall Resilience time, the Firewall Resilience Upgrade will improve the resilience
Upgrade akan meningkatkan ketahanan perangkat keamanan of perimeter security devices with redundancy mechanisms.
perimeter dengan mekanisme redundansi. Penguatan Network Strengthening Network Access Control (NAC) will expand access
Access Control (NAC) akan memperluas pengendalian akses dan control and network visibility across all branch offices. Backup
visibilitas jaringan di seluruh kantor cabang. Backup Solution Solution Enhancement in two phases will improve data reliability
Enhancement dalam dua fase akan meningkatkan keandalan and recovery speed in data centers. On the Application Security
dan kecepatan pemulihan data di pusat data. Di sisi Application Enhancement side, security enhancements will be applied to
Security Enhancement, penguatan keamanan akan diterapkan mobile banking, including protection against modified devices,
pada mobile banking mencakup proteksi terhadap perangkat securing connections between core banking and support systems,
yang telah dimodifikasi, pengamanan koneksi antar sistem pada and strengthening authentication methods on digital platforms.
core banking dan sistem pendukung, serta penguatan metode
autentikasi pada platform digital.
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2. Bank Rebranding Enablement. 2. Bank Rebranding Enablement.
Sejalan dengan strategi penguatan posisi pasar dan pengenalan In line with the strategy of strengthening market position
identitas baru, seluruh ekosistem teknologi Bank akan and introducing a new identity, the entire Bank’s technology
diselaraskan secara menyeluruh. Cakupan meliputi lima dimensi: ecosystem will be comprehensively aligned. The scope covers five
pertama, penyesuaian sistem inti mencakup core banking, sistem dimensions: first, core system adjustments covering core banking,
transaksi terintegrasi, sistem treasury & trade finance, dan sistem integrated transaction systems, treasury & trade finance systems,
anti-pencucian uang agar seluruh output mencerminkan identitas and anti-money laundering systems so that all outputs reflect the
baru. Kedua, pembaruan antarmuka (UI/UX) pada seluruh aplikasi new identity. Second, updating the user interface (UI/UX) on all
digital mencakup mobile banking, internet banking bisnis, aplikasi digital applications, including mobile banking, business internet
virtual assistant, dan QRIS Merchant. Ketiga, penyesuaian banking, virtual assistant applications, and QRIS Merchant. Third,
seluruh sistem pelaporan regulator dan internal mencakup adjusting all regulatory and internal reporting systems, including
sistem monitoring valas, pelaporan LPS, dan platform analitik. foreign exchange monitoring systems, LPS reporting, and analytics
Keempat, migrasi domain dan pembaruan sertifikat keamanan platforms. Fourth, domain migration and digital security certificate
digital. Kelima, penyesuaian platform komunikasi internal, web updates. Fifth, adjustments to the internal communication
application firewall, DNS Security, dan DLP. Program ini dirancang platform, web application firewall, DNS Security, and DLP. This
untuk dilaksanakan secara simultan agar transisi berlangsung program is designed to be implemented simultaneously to ensure
mulus tanpa mengganggu layanan kepada nasabah. a smooth transition without disrupting customer services.
3. Bank Fundamental. 3. Bank Fundamental.
Sebagai kelanjutan dari peningkatan sistem inti dan pembiayaan As a continuation of core system and trade finance enhancements
perdagangan di tahun 2025, penguatan fundamental diperdalam in 2025, fundamental strengthening will be deepened through
melalui empat inisiatif. GPN Messaging Upgrade akan four initiatives. GPN Messaging Upgrade will implement the
mengimplementasikan versi terbaru messaging switching untuk latest messaging switching version to support RTOL and card-
mendukung skema harga RTOL dan card-based. Integrasi sistem based pricing schemes. The integration of the treasury & trade
treasury & trade finance dengan sistem pelaporan regulator finance system with the regulatory reporting system will automate
akan mengotomasi pencatatan transaksi sesuai ketentuan. Fraud transaction recording in accordance with regulations. The Fraud
Detection System (FDS) yang telah memasuki tahap implementasi Detection System (FDS), which entered the implementation phase
di tahun 2025 akan dirampungkan sebagai lini pertahanan pertama in 2025, will be completed as the first line of defense across
pada seluruh kanal transaksi mencakup mobile banking, internet all transaction channels—including mobile banking, internet
banking, BI-FAST, RTGS, APMK, dan QRIS sesuai ketentuan banking, BI-FAST, RTGS, APMK, and QRIS—in accordance with
regulator. Peningkatan sistem transaksi terintegrasi akan regulatory requirements. The integrated transaction system will
dilakukan untuk memenuhi standar keamanan PCI DSS terkini dan be upgraded to meet the latest PCI DSS security standards and
mendukung layanan berbasis API. support API-based services.
4. Infrastructure Optimation. 4. Infrastructure Optimization.
Pembaruan seluruh perangkat kerja ke Windows 11 akan Updating all work devices to Windows 11 will improve device
meningkatkan produktivitas dan keamanan perangkat di seluruh lokasi productivity and security across all Bank locations. The
Bank. Implementasi sistem recording treasury call akan mendukung implementation of a treasury call recording system will support
kepatuhan dan penyelesaian perselisihan pada layanan treasury. compliance and dispute resolution in treasury services.
5. Cyber Security Enhancement. 5. Cyber Security Enhancement.
Melanjutkan lompatan kualitatif keamanan siber di tahun 2025, Continuing the qualitative leap in cyber security in 2025, future
penguatan ke depan difokuskan pada empat area strategis. strengthening will focus on four strategic areas. First, the full
Pertama, operasionalisasi penuh Cyber Security Operation Center operationalization of the Cyber Security Operation Center (CSOC)
(CSOC) dengan cakupan pemantauan menyeluruh terhadap seluruh with comprehensive monitoring coverage of all Bank servers and
server dan sistem Bank untuk deteksi dan respons ancaman secara systems for real-time threat detection and response. Second,
real-time. Kedua, penguatan Privilege Access Management strengthening Privilege Access Management (PAM) to manage,
(PAM) untuk mengelola, memantau, dan mengamankan seluruh monitor, and secure all privileged access to reduce the risk of
akses hak istimewa guna mengurangi risiko kebocoran data dan data leaks and access abuse. Third, migrating the data exchange
penyalahgunaan akses. Ketiga, migrasi protokol pertukaran data protocol from FTP to SFTP between core banking and support
dari FTP ke SFTP antara core banking dan sistem pendukung systems to improve data communication security and reliability.
untuk meningkatkan keamanan dan keandalan komunikasi data. Fourth, rebuilding the digital platform architecture with a modular
Keempat, pembangunan ulang arsitektur platform digital dengan approach that improves scalability while reducing the attack
pendekatan modular yang meningkatkan skalabilitas sekaligus surface.
mengurangi permukaan serangan.
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6. Regulatory Compliance. 6. Regulatory Compliance.
Sebagai kelanjutan dari penyelesaian model perhitungan kerugian As a continuation of the completion of the expected credit loss
kredit ekspektasian dan penguatan sistem anti-pencucian uang di calculation model and the strengthening of the anti-money
tahun 2025, program kepatuhan ke depan mencakup dua inisiatif laundering system in 2025, the future compliance program includes
utama. Otomasi penjurnalan debit interest sesuai PSAK 50/55 akan two main initiatives. Automation of debit interest journaling
mempercepat proses akuntansi berdasarkan parameter sistem. in accordance with PSAK 50/55 will accelerate the accounting
Integrasi platform pelaporan keuangan PSAK 50/55 dan PSAK process based on system parameters. The integration of the PSAK
71 menjadi satu sistem terpadu khusus Bank akan meningkatkan 50/55 and PSAK 71 financial reporting platforms into a single
keakuratan pelaporan dan kesiapan dalam memenuhi ketentuan integrated system specific to the Bank will improve the accuracy
OJK. of reporting and readiness to comply with OJK regulations.
7. Data-Driven Enablement. 7. Data-Driven Enablement.
Fondasi analitik mandiri yang dibangun di tahun 2025 akan The independent analytics foundation built in 2025 will be
diperluas menjadi program MIS & Dedicated Datalake yang expanded into a comprehensive MIS & Dedicated Datalake
komprehensif. Fase pertama berfokus pada migrasi infrastruktur program. The first phase focuses on migrating data infrastructure
data ke platform cloud, peningkatan kapasitas penyimpanan, to a cloud platform, increasing storage capacity, and developing
dan pembangunan kapabilitas self-service analytics bagi self-service analytics capabilities for business users. The second
pengguna bisnis. Fase kedua pada implementasi platform data phase involves the implementation of a dedicated Bank data
khusus Bank yang terintegrasi dengan seluruh source system platform integrated with all operational source systems and a self-
operasional beserta pilot self-service analytics. Fase ketiga service analytics pilot. The third phase involves comprehensive
pada integrasi data secara menyeluruh serta pembangunan tata data integration and the development of comprehensive data
kelola dan manajemen data yang komprehensif. Program ini akan governance and management. This program will enable faster and
memungkinkan pengambilan keputusan berbasis data yang lebih more accurate data-driven decision making across all lines of the
cepat dan akurat di seluruh lini bisnis Bank. Bank’s business.
8. Operational Efficiency & Risk Mitigation. 8. Operational Efficiency & Risk Mitigation.
Keberhasilan implementasi Web Customer Handling di tahun The successful implementation of Web Customer Handling
2025 akan dilanjutkan dengan pengembangan lanjutan untuk in 2025 will be followed by further development to expand the
memperluas cakupan layanan pelanggan digital. Migrasi SWIFT ke scope of digital customer service . The migration of SWIFT to a
model operasional yang lebih efisien akan dilaksanakan termasuk more efficient operational model will be carried out, including
pembaruan infrastruktur dan kode BIC untuk meningkatkan infrastructure and BIC code updates to improve the responsiveness
responsivitas layanan perbankan lintas batas. of cross-border banking services.
9. Revenue Generation. 9. Revenue Generation.
Sebagai kelanjutan dari peluncuran versi terbaru mobile banking As a continuation of the launch of the latest version of mobile
di tahun 2025, pengembangan layanan digital diarahkan untuk banking in 2025, digital service development will be directed
meningkatkan pendapatan berbasis komisi. SNAP API Transfer towards increasing commission-based revenue. SNAP API Transfer
dan SNAP API Balance Inquiry akan menyediakan interoperabilitas and SNAP API Balance Inquiry will provide interoperability for
transfer dana dan inquiry saldo antarbank melalui standar interbank fund transfers and balance inquiries through national
nasional open API pembayaran. Penyempurnaan fitur dan open payment API standards. Features and user experience
pengalaman pengguna pada mobile banking akan terus dilakukan on mobile banking will continue to be improved to strengthen
untuk memperkuat daya saing. QRIS Merchant App Enhancement competitiveness. QRIS Merchant App Enhancement will improve
akan meningkatkan kapabilitas pengelolaan transaksi merchant. merchant transaction management capabilities. Modernization
Modernisasi platform Internet Banking Bisnis (IBB) dengan fitur of the Business Internet Banking (IBB) platform with Soft Token
Soft Token, aktivasi mandiri Hard Token, dan penguatan keamanan features, self-activation of Hard Tokens, and enhanced security
akan melengkapi portofolio layanan digital Bank. will complement the Bank’s digital service portfolio.
Seluruh inisiatif di atas dirancang sebagai kelanjutan strategis dari All of the above initiatives are designed as a strategic continuation
fondasi yang telah dibangun di tahun 2025, memastikan bahwa of the foundation that has been built in 2025, ensuring that IT
pengembangan TI berjalan selaras dengan strategi bisnis Bank, development is in line with the Bank’s business strategy, supporting
mendukung pertumbuhan yang berkelanjutan, dan memperkuat posisi sustainable growth, and strengthening the Bank’s position in the era
Bank di era perbankan digital. of digital banking.
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07 Laporan
Tata Kelola
Perusahaan
Good Corporate
Governance Report
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a'J BANKMAsPION
Sebagai bentuk komitmen terhadap Good Corporate Governance (GCG), As a form of commitment to Good Corporate Governance (GCG), the
Bank senantiasa menerapkan prinsip tata kelola yang baik dalam Bank consistently applies good governance principles in every aspect
setiap aspek operasionalnya. Tata kelola perusahaan yang efektif dan of its operations. Effective and transparent corporate governance is
transparan menjadi dasar dalam menciptakan nilai jangka panjang the basis for creating long-term value for all stakeholders and ensuring
bagi seluruh pemangku kepentingan serta memastikan kepatuhan compliance with applicable regulations. The main principles of GCG,
terhadap regulasi yang berlaku. Prinsip utama GCG, yaitu transparansi, namely transparency, accountability, responsibility, independence,
akuntabilitas, responsibilitas, independensi, dan kesetaraan (fairness), and fairness, serve as guidelines in strategic decision-making and the
menjadi pedoman dalam pengambilan keputusan strategis dan implementation of sustainable business activities.
pelaksanaan kegiatan usaha yang berkelanjutan.
Bank juga berkomitmen menerapkan praktik GCG secara konsisten, The Bank is also committed to consistently implementing GCG practices,
dengan menjadikan berbagai regulasi dan kebijakan sebagai landasan using various regulations and policies as the main foundation. The
utama. Penerapan GCG tidak hanya sekadar memenuhi kewajiban implementation of GCG is not only to fulfill compliance obligations, but
kepatuhan, tetapi juga sebagai upaya memperkuat kepercayaan also as an effort to strengthen the trust of shareholders, regulators,
pemegang saham, regulator, serta masyarakat. Dalam hal ini, Bank and the community. In this case, the Bank is guided by:
berpedoman pada:
1. Undang-Undang Republik Indonesia yang mengatur Pasar Modal, 1. Laws and regulations of the Republic of Indonesia governing
Perseroan Terbatas, dan Perbankan sebagai dasar hukum utama; Capital Markets, Limited Liability Companies, and Banking as the
primary legal framework;
2. Peraturan Otoritas Jasa Keuangan (POJK) dan Surat Edaran 2. Financial Services Authority (OJK) Regulations (POJK) and Circular
Otoritas Jasa Keuangan (SEOJK) terkait tata kelola, pelaporan Letters (SEOJK) concerning governance, annual reporting, risk
tahunan, manajemen risiko, serta ketentuan relevan lainnya; management, and other relevant provisions;
3. Anggaran Dasar serta keputusan Rapat Umum Pemegang Saham 3. The Articles of Association and resolutions of the General Meeting
(RUPS) sebagai representasi kehendak dan otoritas pemegang of Shareholders (GMS) as representations of shareholder authority;
saham; dan and
4. Kebijakan serta pedoman tata kelola internal Bank yang 4. The Bank’s internal governance policies and guidelines to ensure
memastikan penerapan prinsip GCG secara efektif dan konsisten effective and consistent implementation of GCG principles
di seluruh organisasi. throughout the organization.
Adapun dalam pengimplementasiannya, Bank memiliki struktur tata In its implementation, the Bank has a governance structure consisting
kelola yang terdiri dari Dewan Komisaris, Direksi, serta komite-komite of a Board of Commissioners, a Board of Directors, and supporting
pendukung, yang bekerja secara sinergis dalam mengawasi dan committees, which work synergistically in supervising and managing
mengelola perusahaan. Dewan Komisaris berperan dalam memberikan the company. The Board of Commissioners plays a role in providing
arahan strategis serta mengawasi kebijakan manajemen, sedangkan strategic direction and overseeing management policies, while the
Direksi bertanggung jawab atas pelaksanaan operasional yang selaras Board of Directors is responsible for operational implementation in line
dengan visi dan misi perusahaan. Selain itu, penerapan kebijakan with the company’s vision and mission. In addition, the implementation
kepatuhan, manajemen risiko, serta audit internal yang independen of compliance policies, risk management, and independent internal
memastikan bahwa seluruh aktivitas perusahaan dilakukan secara audits ensures that all company activities are carried out professionally
profesional dan sesuai standar terbaik di industri perbankan. and in accordance with the best standards in the banking industry.
Sebagai bagian dari transparansi dan keterbukaan informasi, Bank As part of transparency and information disclosure, the Bank
secara berkala menyampaikan laporan tata kelola perusahaan dalam regularly submits corporate governance reports in its Annual Report
Laporan Tahunan dan Laporan Keberlanjutan. Laporan ini mencakup and Sustainability Report. These reports include evaluations of
evaluasi terhadap efektivitas kebijakan tata kelola, implementasi the effectiveness of governance policies, the implementation of
program kepatuhan, serta berbagai inisiatif dalam meningkatkan compliance programs, and various initiatives to improve the quality of
kualitas pengelolaan perusahaan. Dengan adanya sistem pengawasan corporate management. With a strict monitoring system, including a
yang ketat, termasuk melalui mekanisme whistleblowing system whistleblowing system (WBS), the company ensures that any alleged
(WBS), perusahaan memastikan bahwa setiap dugaan pelanggaran violations are followed up professionally and responsibly.
dapat ditindaklanjuti secara profesional dan bertanggung jawab.
Ke depan, Bank akan terus memperkuat penerapan tata kelola Going forward, the Bank will continue to strengthen the implementation
perusahaan dengan mengadopsi praktik terbaik, baik di tingkat nasional of corporate governance by adopting best practices, both nationally and
maupun internasional. Upaya peningkatan transparansi, penguatan internationally. Efforts to increase transparency, strengthen a culture of
budaya kepatuhan, serta penerapan kebijakan berbasis keberlanjutan compliance, and implement sustainability-based policies will be the
akan menjadi fokus utama dalam menjaga reputasi dan meningkatkan main focus in maintaining reputation and increasing stakeholder trust.
...
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LAPORAN TATA KELOLA PERUSAHAAN
Good Corporate Governance Report
kepercayaan pemangku kepentingan. Dengan fondasi tata kelola yang With a strong governance foundation, the Bank is optimistic that it can
kuat, Bank optimis dapat menghadapi tantangan industri yang dinamis face dynamic industry challenges and make a positive contribution to
serta memberikan kontribusi positif bagi pertumbuhan ekonomi yang sustainable economic growth.
berkelanjutan.
Implementasi Tata Kelola yang dilakukan Bank mengacu pada 5 prinsip The Bank’s implementation of governance refers to 5 basic principles
dasar dalam mewujudkan dan menyempurnakan penerapan prinsip- in realizing and perfecting the application of GCG principles, including:
prinsip GCG antara lain :
Prinsip GCG Penerapan di Bank
GCG Principles Implementation in the Bank
Transparansi Diwujudkan melalui penyediaan informasi keuangan dan non-keuangan yang relevan, akurat, dan tepat waktu.
Transparency Informasi tersebut disampaikan secara terbuka melalui berbagai saluran komunikasi resmi, termasuk situs web Bank,
sehingga dapat diakses oleh pemangku kepentingan sesuai dengan hak dan kewenangannya.
Upheld by providing relevant, accurate, and timely financial and non-financial information. Such information
is disclosed through official communication channels, including the Bank’s website, ensuring accessibility to
stakeholders in accordance with their rights and authority.
Akuntabilitas Diterapkan dengan menetapkan struktur tugas, fungsi, dan tanggung jawab yang jelas pada setiap organ tata kelola,
Accountability selaras dengan strategi dan arah bisnis Bank. Sistem pengendalian internal, penerapan four eyes principle, serta
mekanisme evaluasi kinerja berbasis reward and consequence menjadi bagian dari sistem check and balance yang
menjaga kualitas pengelolaan Bank.
Strengthened through clearly defined roles, functions, and responsibilities for each governance organ, aligned
with the Bank’s strategic direction. A robust internal control system, the application of the four-eyes principle, and
performance evaluation mechanisms based on reward and consequence form part of the Bank’s check-and-balance
framework.
Responsibilitas Tercermin dalam kepatuhan terhadap regulasi perbankan dan peraturan perundang-undangan yang berlaku, serta
Responsibility penerapan prinsip kehati-hatian dalam setiap kegiatan usaha. Bank juga mengintegrasikan komitmen keuangan
berkelanjutan sebagai bagian dari tanggung jawab terhadap lingkungan dan masyarakat.
Demonstrated through compliance with applicable banking regulations and laws, as well as the consistent application
of prudential principles in business activities. The Bank also incorporates sustainable finance commitments as part of
its broader responsibility toward society and the environment.
Independensi Dijaga melalui pengambilan keputusan yang objektif dan bebas dari benturan kepentingan maupun tekanan pihak
Independency tertentu. Setiap organ perusahaan menjalankan fungsi pengawasan dan pengelolaan secara profesional sesuai
kewenangannya.
Maintained by ensuring objective decision-making processes free from conflicts of interest or undue influence from
any party. Each corporate organ performs its supervisory and managerial duties professionally within its respective
authority.
Kewajaran Menjadi dasar dalam memperlakukan seluruh pemangku kepentingan secara adil, termasuk dalam pemenuhan hak-
Fairness hak mereka serta pemberian ruang untuk menyampaikan aspirasi dan masukan yang konstruktif demi peningkatan
kinerja Bank.
Guide the Bank in treating all stakeholders equitably, safeguarding their rights, and providing opportunities for
constructive feedback to support continuous improvement and long-term performance.
Mengacu pada Pedoman Umum Governansi Korporat Indonesia 2021 Referring to the 2021 Indonesian Corporate Governance Guidelines
yang diterbitkan oleh Komite Nasional Kebijakan Governansi (KNKG), issued by the National Committee on Governance Policy (KNKG), the
praktik tata kelola Bank dibangun di atas empat pilar utama yang Bank’s governance practices are structured around four key pillars
menjadi kerangka integritas dan keberlanjutan Bank, sebagai berikut: that form the foundation of the Bank’s integrity and sustainability, as
follows
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a'J BANKMAsPION
Prinsip GCG Penerapan di Bank
GCG Principles Implementation in the Bank
Perilaku Beretika Dalam melaksanakan kegiatannya, Bank senantiasa mengedepankan kejujuran, memperlakukan semua pihak
Ethical Behavior dengan hormat (respect), memenuhi komitmen, membangun serta menjaga nilai-nilai moral dan kepercayaan secara
konsisten. Bank memperhatikan kepentingan Pemegang Saham dan pemangku kepentingan lainnya berdasarkan asas
kewajaran dan kesetaraan (fairness) dan dikelola secara independen sehingga masing-masing organ GCG tidak saling
mendominasi dan tidak dapat diintervensi oleh pihak lain.
In carrying out its activities, the Bank always prioritizes honesty, treats all parties with respect, fulfills its commitments,
and consistently builds and maintains moral values and trust. The Bank considers the interests of Shareholders and
other stakeholders based on the principles of fairness and equality and is managed independently so that each GCG
organ does not dominate the others and cannot be interfered with by other parties.
Transparansi Bank dapat mempertanggungjawabkan kinerjanya secara transparan dan wajar. Untuk itu Bank harus dikelola secara
Transparency benar, terukur dan sesuai dengan kepentingan perusahaan dengan tetap memperhitungkan kepentingan Pemegang
Saham dan pemangku kepentingan. Akuntabilitas merupakan prasyarat yang diperlukan untuk mencapai kinerja yang
berkelanjutan.
Banks must be accountable for their performance in a transparent and reasonable manner. To that end, banks must
be managed properly, measurably, and in accordance with the interests of the company, while taking into account the
interests of shareholders and stakeholders. Accountability is a prerequisite for achieving sustainable performance.
Akuntabilitas Untuk menjaga objektivitas dalam menjalankan bisnis, Bank menyediakan informasi yang material dan relevan dengan
Accountability cara yang mudah diakses dan dipahami oleh pemangku kepentingan. Bank mengambil inisiatif untuk mengungkapkan
tidak hanya masalah yang disyaratkan oleh peraturan perundang-undangan, tetapi juga hal yang penting untuk
pengambilan keputusan oleh Pemegang Saham, kreditur dan pemangku kepentingan lainnya.
To maintain objectivity in conducting business, the Bank provides material and relevant information in a manner that is
easily accessible and understandable to stakeholders. The Bank takes the initiative to disclose not only matters required
by law, but also matters that are important for decision-making by shareholders, creditors, and other stakeholders.
Keberlanjutan Bank mematuhi peraturan perundang-undangan serta berkomitmen melaksanakan tanggung jawab terhadap
Sustainability masyarakat dan lingkungan agar berkontribusi pada pembangunan berkelanjutan melalui kerjasama dengan semua
pemangku kepentingan terkait untuk meningkatkan kehidupan mereka dengan cara yang selaras dengan kepentingan
bisnis dan agenda pembangunan berkelanjutan.
The bank complies with laws and regulations and is committed to fulfilling its responsibilities to society and the
environment in order to contribute to sustainable development through cooperation with all relevant stakeholders to
improve their lives in a manner consistent with business interests and the sustainable development agenda.
Dalam mendukung program transformasi guna meningkatkan kinerja In supporting its transformation program to improve performance and
dan daya saing, Bank terus berupaya menyempurnakan penerapan competitiveness, the Bank continues to strive to improve the effective,
prinsip-prinsip Tata Kelola secara efektif, akurat, dan konsisten. accurate, and consistent implementation of governance principles.
Komitmen Bank tercermin dalam pengintegrasian lima prinsip utama The Bank’s commitment is reflected in the integration of the five key
Tata Kelola ke dalam seluruh aspek operasional dan proses pengambilan governance principles into all aspects of its operations and decision-
keputusan. Bank juga berfokus pada perlindungan hak dan kepentingan making processes. The Bank also focuses on protecting the rights
seluruh pemangku kepentingan serta mendorong pertumbuhan bisnis and interests of all stakeholders and promoting sustainable business
yang berkelanjutan. Partisipasi aktif dari seluruh jajaran manajemen growth. The active participation of all levels of management and
dan karyawan menjadi faktor penting dalam merealisasikan visi dan employees is an important factor in realizing the vision and mission
misi transformasi untuk mempercepat pertumbuhan dan memperkuat of transformation to accelerate growth and strengthen the Bank’s
posisi Bank di industri perbankan nasional. position in the national banking industry.
Kebijakan Tata Kelola
Governance Policy
Bank memiliki Kebijakan Tata Kelola yang memuat (1) Prinsip Tata The Bank has a Governance Policy that includes (1) Principles of
Kelola yang Baik, (2) Peran dan Tanggung jawab masing-masing Organ Good Governance, (2) the roles and responsibilities of each corporate
Perusahaan, serta (3) Penerapan Keuangan Berkelanjutan & Tanggung body, and (3) the implementation of sustainable finance and social
Jawab Sosial. Bank Menerapkan prinsip-prinsip Tata Kelola Perusahaan responsibility. The Bank applies the principles of good corporate
yang baik dalam setiap kegiatan usaha Bank, dan di seluruh tingkatan governance in all of its business activities and at all levels of the
organisasi. Penilaian dan evaluasi serta pengembangan penerapan organization. Assessment, evaluation, and development of governance
tata kelola terus dilaksanakan untuk melindungi kepentingan dan implementation are continuously carried out to protect the interests
harapan para pemangku kepentingan. and expectations of stakeholders.
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Struktur dan Mekanisme Tata Kelola Perusahaan
Corporate Governance Structure and Mechanism [GRI 2-9]
Bank mengimplementasikan struktur dan mekanisme tata kelola yang The Bank implements a governance structure and mechanism that
mengedepankan transparansi, akuntabilitas, dan prinsip keberlanjutan. prioritizes transparency, accountability, and sustainability principles.
Struktur tata kelola yang solid menjadi landasan utama dalam proses A solid governance structure is the main foundation for strategic
pengambilan keputusan strategis, pengelolaan risiko, dan pencapaian decision-making, risk management, and the responsible achievement
tujuan Perseroan secara bertanggung jawab. Dengan berpedoman of the Company’s objectives. Guided by applicable regulations and best
pada regulasi yang berlaku dan standar terbaik di industri perbankan, practices in the banking industry, the Bank is committed to ensuring that
Bank berkomitmen memastikan setiap aspek tata kelola berjalan every aspect of governance runs optimally and supports sustainable
secara optimal dan mendukung pertumbuhan berkelanjutan. Hingga growth. As of December 31, 2025, the Company’s governance structure
per 31 Desember 2025, struktur tata kelola perusahaan adalah sebagai is as follows:
berikut:
RAPAT UMUM PEMEGANG SAHAM
GENERAL MEETING OF SHAREHOLDERS
DEWAN KOMISARIS DIREKSI
BOARD OF COMMISSIONERS BOARD OF DIRECTORS
KOMITE AUDIT KOMITE MANAJEMEN RISIKO SEKRETARIS PERUSAHAAN
AUDIT COMMITTEE RISK MANAGEMENT COMMITTEE CORPORATE SECRETARY
KOMITE PEMANTAU RISIKO KOMITE ASET DAN LIABILITAS SATUAN KERJA AUDIT INTERNAL
Risk Oversight Committee ASSETS AND LIABILITIES INTERNAL AUDIT UNIT
COMMITTEE
KOMITE REMUNERASI & SATUAN KERJA
KOMITE KREDIT
NOMINASI CREDIT COMMITTEE MANAJEMEN RISIKO
REMUNERATION & NOMINATION RISK MANAGEMENT UNIT
COMMITTEE
KOMITE SUMBER DAYA MANUSIA SATUAN KERJA KEPATUHAN
HUMAN RESOURCES COMMITTEE COMPLIANCE UNIT
KOMITE PENGARAH TEKNOLOGI
LEGAL CORPORATE
INFORMASI LEGAL CORPORATE
INFORMATION TECHNOLOGY
STEERING COMMITTEE
SATUAN KERJA ANTI FRAUD
KOMITE PRODUK
ANTI-FRAUD UNIT
DAN KEBIJAKAN
PRODUCT AND POLICY
COMMITTEE
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Merujuk kepada peratuan perundang-undangan yang berlaku dan best Referring to applicable laws and regulations and best practices in
practices yang berlaku di industri perbankan, mekanisme penilaian the banking industry, the mechanism for assessing the adequacy and
kecukupan dan efektivitas penerapan Tata Kelola yang baik terbagi effectiveness of the implementation of good governance is divided into
menjadi 3 (tiga) aspek, yaitu : three aspects, namely:
1. Governance structure meliputi kecukupan struktur dan infrastruktur 1. The governance structure includes the adequacy of the Bank’s
Tata Kelola Bank untuk menetapkan pembagian tugas dan governance structure and infrastructure to determine the division
tanggung jawab agar proses penerapan prinsip Tata Kelola yang of tasks and responsibilities so that the implementation of good
baik menghasilkan hasil yang sesuai dengan harapan stakeholder. governance principles produces results that meet stakeholder
expectations.
2. Governance process bertujuan untuk menilai efektivitas proses 2. The governance process aims to assess the effectiveness of
penerapan prinsip Tata Kelola yang baik didukung oleh kecukupan the implementation of good governance principles, supported
struktur dan infrastruktur Tata Kelola sehingga menghasilkan by adequate governance structures and infrastructure, thereby
outcome yang sesuai dengan harapan stakeholder. producing outcomes that meet stakeholder expectations.
3. Governance outcome bertujuan untuk menilai kualitas outcome 3. Governance outcomes aim to assess the quality of outcomes that
yang memenuhi harapan stakeholder yang merupakan hasil meet stakeholder expectations, which are the result of applying
penerapan prinsip Tata Kelola yang baik dengan kecukupan good governance principles with adequate governance structures
struktur dan infrastruktur Tata Kelola. and infrastructure.
Hasil Evaluasi Penerapan Tata Kelola
Results of the Governance Implementation Assessment
Hasil penilaian sendiri (Self Assessment) atas Penerapan Tata The results of the self-assessment of the Bank’s Governance
Kelola Bank per 31 Desember 2025 menunjukkan predikat Baik, yang Implementation as of December 31, 2025 show a rating of Good,
mencerminkan pemenuhan yang memadai terhadap prinsip-prinsip which reflects adequate compliance with the applicable principles
Tata Kelola Bank yang berlaku. Penetapan predikat tersebut didasarkan of Bank Governance. This rating is based on an assessment of three
pada penilaian atas tiga aspek utama, yaitu Governance Structure, main aspects, namely Governance Structure, Governance Process,
Governance Process, dan Governance Outcome, sehingga Bank and Governance Outcome, enabling the Bank to identify its strengths
dapat mengidentifikasi kekuatan serta area yang perlu ditindaklanjuti and areas that need to be followed up in order to improve the quality
guna meningkatkan kualitas penerapan Tata Kelola Bank secara of Bank Governance implementation in a sustainable manner, in line
berkelanjutan, sejalan dengan ketentuan regulator dan harapan with regulatory requirements and stakeholder expectations. The Self
para pemangku kepentingan. Adapun analisis Self Assessment atas Assessment analysis of the implementation of Bank Governance is as
pelaksanaan Tata Kelola Bank adalah sebagai berikut: follows:
A. Struktur Tata Kelola A. Governance Structure
• Anggota Dewan Komisaris memiliki kompetensi dan integritas • The members of the Board of Commissioners have adequate
yang memadai dan jumlah anggota Dewan Komisaris telah competence and integrity, and the number of members of the
memenuhi ketentuan tata kelola. Board of Commissioners meets governance requirements.
• Komposisi anggota Komite Audit dan Komite Pemantau Risiko • The composition of the Audit Committee and Risk Oversight
yang merupakan komisaris independen dan pihak independen Committee, which are independent commissioners and
telah memenuhi persyaratan sesuai dengan peraturan OJK. independent parties, has met the requirements in accordance with
OJK regulations.
• Komposisi dan kompetensi anggota komite sesuai dengan • The composition and competence of committee members are in
ketentuan tata kelola. accordance with governance requirements.
• Bank telah memiliki Satuan Kerja Audit Internal (SKAI), Satuan • The Bank has established an Internal Audit Unit (SKAI), a Risk
Kerja Manajemen Risiko, dan Satuan Kerja Kepatuhan yang Management Unit, and a Compliance Unit that are independent
bersifat independen dan terpisah dari risk taking unit. and separate from the risk-taking units.
• Bank telah membentuk SKAI yang telah bekerja sesuai dengan • The Bank has established an SKAI that has been operating in
program Audit yang telah ditetapkan. accordance with the established Audit program.
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• Penugasan audit kepada Akuntan Publik dan Kantor Akuntan • The assignment of audits to Public Accountants and Public
Publik telah memenuhi aspek-aspek sesuai ketentuan otoritas. Accounting Firms has met the aspects in accordance with the
provisions of the authorities.
• Penyediaan dana kepada pihak terkait dan penyediaan dana besar • The provision of funds to related parties and the provision of
dilakukan secara hati-hati dengan memperhatikan rekomendasi large funds is carried out carefully by taking into account the
Komite Audit dan hasil pemeriksaan otoritas. recommendations of the Audit Committee and the results of the
authority’s examination.
• Rencana strategis Bank disusun secara realistis sesuai dengan visi • The Bank’s strategic plan is formulated realistically in accordance
dan misi Bank. with the Bank’s vision and mission.
• Kebijakan terkait remunerasi bagi anggota Direksi, anggota Dewan • Policies related to remuneration for members of the Board of Directors,
Komisaris, dan pegawai Bank telah disusun sesuai ketentuan OJK. members of the Board of Commissioners, and Bank employees have
been formulated in accordance with OJK regulations.
• Kebijakan terkait dividen disusun berdasarkan ketentuan OJK. • Policies related to dividends are formulated based on OJK
regulations.
• Struktur organisasi yang mampu mendukung pelaksanaan strategi • The organizational structure is capable of supporting the
anti-fraud sesuai dengan ketentuan OJK. implementation of anti-fraud strategies in accordance with OJK
regulations.
• Rencana aksi keuangan berkelanjutan Bank telah sesuai dengan • The Bank’s sustainable finance action plan is in line with the scope
cakupan ketentuan OJK. of OJK regulations.
Proses Tata Kelola Governance Process
• Direksi bertanggung jawab penuh atas pelaksanaan kepengurusan • The Board of Directors is fully responsible for the management of
Bank. the Bank.
• Direksi mengelola Bank sesuai dengan kewenangan dan tanggung • The Board of Directors manages the Bank in accordance with
jawabnya sebagaimana diatur dalam Anggaran Dasar dan its authority and responsibilities as stipulated in the Articles of
peraturan perundang-undangan. Association and laws and regulations.
• Dewan Komisaris dan Direksi bertindak dan mengambil keputusan • The Board of Commissioners and the Board of Directors act and
secara objektif. make decisions objectively.
• Dewan Komisaris melaksanakan pengawasan terhadap • The Board of Commissioners supervises the implementation of
pelaksanaan tugas Direksi serta memberikan nasihat kepada the Board of Directors’ duties and provides advice to the Board of
Direksi. Directors.
• Dewan Komisaris telah mengarahkan, memantau, dan • The Board of Commissioners has directed, monitored, and
mengevaluasi pelaksanaan kebijakan Bank yang bersifat strategis. evaluated the implementation of the Bank’s strategic policies.
• Pengangkatan anggota Komite Audit, Komite Pemantau Risiko, • The appointment of members of the Audit Committee, Risk
serta Komite Remunerasi dan Nominasi telah dilakukan oleh Oversight Committee, and Remuneration and Nomination
Direksi berdasarkan keputusan rapat Dewan Komisaris. Committee has been carried out by the Board of Directors based
on the decision of the Board of Commissioners’ meeting.
• Rekomendasi yang diberikan Komite membantu pelaksanaan • The recommendations provided by the Committee assist the Board
tugas dan tanggung jawab Dewan Komisaris dan Direksi. of Commissioners and the Board of Directors in carrying out their
duties and responsibilities.
• Penunjukan Direktur yang membawahkan Fungsi Kepatuhan telah • The appointment of the Director in charge of the Compliance
sesuai dengan Peraturan Otoritas Jasa Keuangan (POJK) Nomor Function is in accordance with Financial Services Authority
46/POJK.03/2017 tentang Pelaksanaan Fungsi Kepatuhan Bank Regulation (POJK) Number 46/POJK.03/2017 concerning the
Umum. Implementation of the Compliance Function of Commercial Banks.
• Satuan Kerja Audit Internal (SKAI) telah melaksanakan fungsi • The Internal Audit Unit (SKAI) has carried out its supervisory
pengawasan secara independen dengan cakupan tugas yang memadai function independently with an adequate scope of duties and has
serta memiliki rencana, pelaksanaan, dan pemantauan hasil audit. plans, implementation, and monitoring of audit results.
• SKAI telah melaporkan seluruh temuan hasil pemeriksaan sesuai • SKAI has reported all findings from its examinations in accordance
dengan ketentuan yang berlaku. with applicable regulations.
• Kaji ulang oleh auditor eksternal atas efektivitas pelaksanaan • External auditors have periodically reviewed the effectiveness of
kerja SKAI telah dilakukan secara berkala. SKAI’s work.
• Akuntan Publik dan Kantor Akuntan Publik yang ditunjuk untuk • The Public Accountant and Public Accounting Firm appointed
mengaudit Laporan Keuangan 2024 terdaftar di Otoritas Jasa to audit the 2024 Financial Statements are registered with the
Keuangan, serta pembatasan penggunaan jasa audit atas Financial Services Authority, and the restriction on the use of audit
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informasi keuangan historis tahunan dari Akuntan Publik yang services for annual historical financial information from the same
sama untuk jangka waktu paling lama 7 (tujuh) tahun kumulatif Public Accountant for a maximum period of 7 (seven) years has
telah dipenuhi sesuai dengan POJK Nomor 9 Tahun 2023 tentang been complied with in accordance with POJK Number 9 of 2023
Penggunaan Jasa Akuntan Publik dan Kantor Akuntan Publik concerning the Use of Public Accountants and Public Accounting
dalam Kegiatan Jasa Keuangan. Firms in Financial Services Activities.
• Kebijakan remunerasi telah disusun dengan cakupan sesuai • The remuneration policy has been formulated in accordance with
dengan Peraturan Otoritas Jasa Keuangan mengenai penerapan the Financial Services Authority Regulation on the implementation
tata kelola dalam pemberian remunerasi bagi Bank. of governance in the provision of remuneration for banks.
• Penyusunan Rencana Bisnis Bank telah dilakukan sesuai dengan • The Bank’s Business Plan has been prepared in accordance with
prinsip kehati-hatian dan realistis serta mempertimbangkan risiko the principles of prudence and realism, taking into account the
yang mungkin timbul dari faktor internal dan eksternal. risks that may arise from internal and external factors.
• Pelaksanaan Rencana Bisnis Bank dilakukan secara efektif oleh • The implementation of the Bank’s Business Plan is carried out
Direksi di bawah pengawasan Dewan Komisaris. effectively by the Board of Directors under the supervision of the
Board of Commissioners.
• Penerapan dan pemantauan pelaksanaan kebijakan remunerasi • The implementation and monitoring of remuneration policies are
dilakukan dengan memperhatikan prinsip kehati-hatian dan carried out with due consideration to the principles of prudence
manajemen risiko. and risk management.
• Pembagian dividen Bank dilaksanakan sesuai dengan ketentuan • The distribution of Bank dividends is carried out in accordance
yang tercantum dalam kebijakan dividen yang berlaku. with the provisions set forth in the applicable dividend policy.
• Kebijakan Strategi Anti-Fraud disusun dengan berpedoman pada • The Anti-Fraud Strategy Policy is formulated in accordance with
ketentuan Otoritas Jasa Keuangan. the provisions of the Financial Services Authority.
• Rencana aksi keuangan berkelanjutan dilaksanakan secara efektif • The sustainable finance action plan is implemented effectively
sesuai dengan kebijakan internal Bank dan peraturan perundang- in accordance with the Bank’s internal policies and laws and
undangan. regulations.
Hasil Tata Kelola Governance Outcome
• Direksi telah mempertanggungjawabkan pelaksanaan tugasnya • The Board of Directors has been accountable to shareholders for
kepada pemegang saham melalui Rapat Umum Pemegang Saham the performance of its duties through the General Meeting of
(RUPS). Shareholders (GMS).
• Pertanggungjawaban Direksi atas pelaksanaan tugas diterima • The Board of Directors’ accountability for the performance of its
oleh pemegang saham melalui RUPS. duties is accepted by shareholders through the GMS.
• Hasil rapat Dewan Komisaris merupakan rekomendasi dan/atau • The results of the Board of Commissioners’ meeting are
nasihat yang dapat diimplementasikan oleh Direksi. recommendations and/or advice that can be implemented by the
Board of Directors.
• Hasil rapat Dewan Komisaris, Direksi, dan Komite telah dituangkan • The results of the meetings of the Board of Commissioners, the
dalam risalah rapat dan didokumentasikan dengan baik. Board of Directors, and the Committees have been recorded in the
minutes of the meetings and properly documented.
• Komite independen telah bertugas sesuai fungsinya dan telah • The independent committee has performed its duties in
memberikan rekomendasi sesuai dengan tugasnya kepada Dewan accordance with its functions and has provided recommendations
Komisaris. in accordance with its duties to the Board of Commissioners.
• Laporan Pokok Pelaksanaan Tugas Direktur yang membawahkan • The Main Report on the Implementation of the Duties of the Director
Fungsi Kepatuhan disusun dengan cakupan sesuai dengan in charge of Compliance has been prepared in accordance with the
ketentuan dan disampaikan kepada Otoritas Jasa Keuangan. provisions and submitted to the Financial Services Authority.
• Satuan Kerja Audit Internal (SKAI) telah bertindak objektif dalam • The Internal Audit Unit (SKAI) has acted objectively in conducting
pelaksanaan audit yang dilaksanakan dengan berbasis risiko, temuan risk-based audits, and the findings of the SKAI audit have been
pemeriksaan SKAI telah ditindaklanjuti oleh auditee dan dilakukan followed up by the auditee and monitored by the SKAI to ensure
pemantauan oleh SKAI atas pemenuhan hasil temuan tersebut. compliance with the findings.
• Penerapan manajemen risiko telah sesuai dengan risiko material • The implementation of risk management has been in accordance
yang dihadapi serta ukuran dan kompleksitas usaha Bank, namun with the material risks faced and the size and complexity of the
dalam praktiknya masih diperlukan pembenahan dalam penerapan Bank’s business, but in practice, improvements are still needed
Manajemen Risiko dan Pengendalian Internal agar mampu in the implementation of Risk Management and Internal Control
meminimalisir insiden dan risk event yang dialami oleh Bank. in order to minimize incidents and risk events experienced by the
Bank.
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• Tidak terdapat pelanggaran Batas Maksimum Pemberian Kredit • There were no violations of the Maximum Credit Limit (BMPK)
(BMPK) terkait dengan penyediaan dana kepada pihak terkait dan related to the provision of funds to related parties and the provision
penyediaan dana besar. of large funds.
• Penerapan tata kelola dalam pemberian remunerasi telah berjalan • The implementation of governance in remuneration has been
dengan baik. carried out properly.
• Transparansi laporan yang meliputi Laporan Tahunan (keuangan • Transparency of reports, including Annual Reports (financial and
dan non-keuangan), Laporan Keuangan Publikasi triwulanan dan non-financial), Quarterly and Monthly Financial Reports, has
bulanan telah menerapkan proses pelaporan keuangan yang implemented an integrity-based financial reporting process in
berintegritas sesuai dengan kebijakan internal, ketentuan OJK, accordance with internal policies, OJK regulations, and other
dan ketentuan peraturan perundang-undangan lainnya. applicable laws and regulations.
• Penyusunan Rencana Korporasi dan Rencana Bisnis dilakukan oleh • The Corporate Plan and Business Plan are prepared by the Board of
Direksi dan telah mendapat persetujuan Dewan Komisaris. Directors and have been approved by the Board of Commissioners.
• Seluruh kegiatan Bank bebas dari praktik insider trading dan • All of the Bank’s activities are free from insider trading and misuse
penyalahgunaan informasi internal. of internal information.
• Bank telah menyampaikan laporan strategi anti-fraud kepada OJK • The Bank has submitted its anti-fraud strategy report to the OJK in
secara tepat waktu. a timely manner.
• Alokasi dan penggunaan dana tanggung jawab sosial dan • The allocation and use of the Bank’s social and environmental
lingkungan Bank terlepas dari kepentingan pribadi pihak manapun. responsibility funds are independent of the personal interests of
any party.
Landasan Hukum Kebijakan Tata Kelola
Legal Basis for Governance Policies
Bank selalu berpedoman pada peraturan perundang-undangan yang The Bank always adheres to applicable laws and regulations in
berlaku dalam menerapkan prinsip-prinsip GCG. Di antaranya adalah: implementing GCG principles. These include:
1. Undang-undang Nomor 11 tahun 2020 tentang Cipta Kerja yang 1. Law Number 11 of 2020 concerning Job Creation, which amends,
mengubah, menghapus, atau menetapkan pengaturan baru repeals, or establishes new regulations for several provisions
beberapa ketentuan yang diatur dalam: stipulated in:
a. Undang-Undang Nomor 40 tahun 2007 tentang Perseroan Terbatas; a. Law Number 40 of 2007 concerning Limited Liability Companies;
b. Undang-Undang Nomor 10 tahun 1998 tentang perubahan b. Law No. 10 of 1998 concerning amendments to Law No. 7 of
atas Undang-Undang Nomor 7 tahun 1992 tentang Perbankan. 1992 concerning Banking.
2. Undang-Undang Republik Indonesia No. 8 Tahun 1995 tentang 2. Law of the Republic of Indonesia No. 8 of 1995 concerning Capital
Pasar Modal. Markets.
3. Peraturan Otoritas Jasa Keuangan No. 18 Tahun 2025 tentang 3. Financial Services Authority Regulation No. 18 of 2025 concerning
Transparansi dan Publikasi Laporan Bank. Transparency and Publication of Bank Reports.
4. Peraturan Otoritas Jasa Keuangan No. 14 Tahun 2025 tentang 4. Financial Services Authority Regulation No. 14 of 2025
Pelaksanaan Rapat Umum Pemegang Saham, Rapat Umum concerning the Implementation of Electronic General Meetings
Pemegang Obligasi, dan Rapat Umum Pemegang Sukuk Secara of Shareholders, General Meetings of Bondholders, and General
Elektronik. Meetings of Sukuk Holders.
5. Surat Edaran Otoritas Jasa Keuangan No. 29/SEOJK.03/2025 5. Financial Services Authority Circular Letter No. 29/SEOJK.03/2025
tentang Transparansi dan Publikasi Laporan Bank Umum concerning Transparency and Publication of Conventional
Konvensional. Commercial Bank Reports.
6. Surat Edaran Otoritas Jasa Keuangan No. 14/SEOJK.03/2025 6. Financial Services Authority Circular Letter No. 14/SEOJK.03/2025
tentang Penerapan Tata Kelola bagi Bank Umum. concerning the Implementation of Corporate Governance for
Commercial Banks.
7. Peraturan Otoritas Jasa Keuangan No. 44 Tahun 2024 tentang 7. Financial Services Authority Regulation No. 44 of 2024 concerning
Rahasia Bank. Bank Secrecy.
8. Peraturan Otoritas Jasa Keuangan No. 31 Tahun 2024 tentang 8. Financial Services Authority Regulation No. 31 of 2024 concerning
Perintah Tertulis. Written Orders.
9. Peraturan Otoritas Jasa Keuangan No. 26 tahun 2024 tentang 9. Financial Services Authority Regulation No. 26 of 2024 concerning
Perluasan Kegiatan Usaha Perbankan. Expansion of Banking Business Activities.
10. Peraturan Otoritas Jasa Keuangan No. 15 Tahun 2024 tentang 10. Financial Services Authority Regulation No. 15 of 2024 concerning
Integritas Pelaporan Keuangan Bank. the Integrity of Bank Financial Reporting.
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11. Peraturan Otoritas Jasa Keuangan No. 12 Tahun 2024 tentang 11. Financial Services Authority Regulation No. 12 of 2024 concerning
Penerapan Strategi Anti-Fraud bagi Lembaga Jasa Keuangan. the Implementation of Anti-Fraud Strategies for Financial Services
Institutions.
12. Peraturan Otoritas Jasa Keuangan No. 4 Tahun 2024 tentang 12. Financial Services Authority Regulation No. 4 of 2024 concerning
Laporan Kepemilikan atau Setiap Perubahan Kepemilikan Saham Reports on Ownership or Any Changes in Ownership of Shares in
Perusahaan Terbuka dan Laporan Aktivitas Menjaminkan Saham Public Companies and Reports on Activities Securing Shares in
Perusahaan Terbuka. Public Companies.
13. Peraturan Otoritas Jasa Keuangan No. 17 Tahun 2023 tentang 13. Financial Services Authority Regulation No. 17 of 2023 concerning
Penerapan Tata Kelola bagi Bank Umum. the Implementation of Governance for Commercial Banks.
14. Peraturan Otoritas Jasa Keuangan No. 11/POJK.03/2022 tentang 14. Financial Services Authority Regulation No. 11/POJK.03/2022
Penyelenggaraan Teknologi Informasi oleh Bank Umum. concerning the Implementation of Information Technology by
Commercial Banks.
15. Peraturan Otoritas Jasa Keuangan No. 12/POJK.03/2021 tentang 15. Financial Services Authority Regulation No. 12/POJK.03/2021
Bank Umum. concerning Commercial Banks.
16. Surat Edaran Otoritas Jasa Keuangan No. 16/SEOJK.04/2021 16. Financial Services Authority Circular Letter No. 16/SEOJK.04/2021
tentang Bentuk dan Isi Laporan Tahunan Emiten atau Perusahaan concerning the Form and Content of Annual Reports of Issuers or
Publik. Public Companies.
17. Surat Edaran Otoritas Jasa Keuangan No. 12/SEOJK.03/2021 17. Financial Services Authority Circular Letter No. 12/SEOJK.03/2021
tentang Rencana Bisnis Bank Umum. concerning the Business Plan of Commercial Banks.
18. Peraturan Otoritas Jasa Keuangan No. 42/POJK.04/2020 tentang 18. Financial Services Authority Regulation No. 42/POJK.04/2020
Transaksi Afiliasi dan Transaksi Benturan Kepentingan. concerning Affiliated Transactions and Conflicts of Interest
Transactions.
19. Peraturan Otoritas Jasa Keuangan No. 15/POJK.04/2020 tentang 19. Financial Services Authority Regulation No. 15/POJK.04/2020
Rencana dan Penyelenggaraan Rapat Umum Pemegang Saham concerning the Plan and Implementation of General Meetings of
Perusahaan Terbuka. Shareholders of Public Companies.
20. Peraturan Otoritas Jasa Keuangan No. 11/POJK.04/2017 tentang 20. Financial Services Authority Regulation No. 11/POJK.04/2017
Laporan Kepemilikan atau Setiap Perubahan Kepemilikan Saham concerning Reports on Ownership or Any Changes in Ownership
Perusahaan Terbuka. of Shares in Public Companies.
21. Peraturan Otoritas Jasa Keuangan No. 29/POJK.04/2016 tentang 21. Financial Services Authority Regulation No. 29/POJK.04/2016
Laporan Tahunan Emiten atau Perusahaan Publik. concerning Annual Reports of Issuers or Public Companies.
22. Peraturan Otoritas Jasa Keuangan No. 18/POJK.03/2016 tentang 22. Financial Services Authority Regulation No. 18/POJK.03/2016
Penerapan Risiko bagi Bank Umum. concerning Risk Implementation for Commercial Banks.
23. Peraturan Otoritas Jasa Keuangan No. 5/POJK.03/2016 tentang 23. Financial Services Authority Regulation No. 5/POJK.03/2016
Rencana Bisnis Bank. concerning Bank Business Plans.
24. Surat Edaran Otoritas Jasa Keuangan No. 32/SEOJK.04/2015 24. Financial Services Authority Circular Letter No. 32/SEOJK.04/2015
tentang Pedoman Tata Kelola Perusahaan Terbuka. concerning Guidelines for Corporate Governance of Public
Companies.
25. Peraturan Otoritas Jasa Keuangan No. 56/POJK.04/2015 tentang 25. Financial Services Authority Regulation No. 56/POJK.04/2015
Pembentukan dan Pedoman Penyusunan Piagam Unit Audit concerning the Establishment and Guidelines for the Preparation
Internal. of Internal Audit Unit Charters.
26. Peraturan Otoritas Jasa Keuangan No. 55/POJK.04/2015 tentang 26. Financial Services Authority Regulation No. 55/POJK.04/2015
Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit. concerning the Establishment and Implementation Guidelines for
the Audit Committee.
27. Peraturan Otoritas Jasa Keuangan No. 31/POJK.04/2015 tentang 27. Financial Services Authority Regulation No. 31/POJK.04/2015
Keterbukaan atas Informasi atau Fakta Material oleh Emiten atau concerning Disclosure of Material Information or Facts by Issuers
Perusahaan Publik. or Public Companies.
28. Peraturan Otoritas Jasa Keuangan No. 21/POJK.04/2015 tentang 28. Financial Services Authority Regulation No. 21/POJK.04/2015
Penerapan Pedoman Tata Kelola Perusahaan Terbuka. concerning the Implementation of Corporate Governance
Guidelines for Public Companies.
29. Peraturan Otoritas Jasa Keuangan No. 8/POJK.04/2015 tentang 29. Financial Services Authority Regulation No. 8/POJK.04/2015
Situs Web Emiten atau Perusahaan Publik. concerning the Websites of Issuers or Public Companies.
30. Peraturan Otoritas Jasa Keuangan No. 35/POJK.04/2014 tentang 30. Financial Services Authority Regulation No. 35/POJK.04/2014
Sekertaris Perusahaan Emiten atau Perusahaan Publik. concerning the Corporate Secretary of Issuers or Public Companies.
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31. Peraturan Otoritas Jasa Keuangan No. 34/POJK.04/2014 tentang 31. Financial Services Authority Regulation No. 34/POJK.04/2014
Komite Nominasi dan Remunerasi Emiten atau Perusahaan Publik. concerning the Nomination and Remuneration Committee of
Issuers or Public Companies.
32. Peraturan Otoritas Jasa Keuangan No. 33/POJK.04/2014 tentang 32. Financial Services Authority Regulation No. 33/POJK.04/2014
Direksi dan Dewan Komisaris Emiten atau Perusahaan Publik. concerning the Board of Directors and Board of Commissioners of
Issuers or Public Companies.
33. Surat Keputusan Direksi PT Bursa Efek Indonesia KEP-00066/ 33. Decision Letter of the Board of Directors of PT Bursa Efek Indonesia
BEI/09-2022, tanggal 30 September 2022 perihal Peraturan No. KEP-00066/BEI/09-2022, dated September 30, 2022, regarding
I-E: Tentang Kewajiban Penyampaian Informasi. Regulation No. I-E: Regarding Information Disclosure Obligations.
34. Roadmap Pedoman Tata Kelola Perusahaan Indonesia yang 34. Roadmap for Indonesian Corporate Governance Guidelines issued
dikeluarkan oleh OJK by the OJK
35. POJK lainnya termasuk yang mengatur mengenai Komite Audit, 35. Other POJKs include those governing the Audit Committee,
Komite Remunerasi dan Nominasi, Dewan Komisaris dan Remuneration and Nomination Committee, Board of
Direksi, Pelaksanaan Rapat Umum Pemegang Saham, Internal Commissioners and Board of Directors, Implementation of General
Audit, Akuntan Publik dan Kantor Akuntan Publik, serta Direktur Meetings of Shareholders, Internal Audit, Public Accountants and
Kepatuhan dan Sekertaris Perusahaan. Public Accounting Firms, as well as Compliance Directors and
Corporate Secretaries.
36. Pedoman Umum Governansi Korporat Indonesia (PUG-KI) 2021 36. The 2021 Indonesian Corporate Governance Guidelines (PUG-KI)
yang dikeluarkan oleh Komite Nasional Kebijakan Governansi. issued by the National Committee on Governance Policy.
37. Anggaran Dasar Bank. 37. Bank Articles of Association.
38. Piagam Dewan Komisari dan Direksi Bank. 38. Charter of the Bank’s Board of Commissioners and Board of
Directors.
39. Piagam Komite Audit Bank. 39. Bank Audit Committee Charter.
40. Piagam Audit Internal Bank. 40. Bank Internal Audit Charter.
41. Pedoman dan Kode Etik Bank. 41. Bank Guidelines and Code of Ethics.
42. Kebijakan dan Prosedur Bank. 42. Bank Policies and Procedures.
43. Mekanisme Pelaporan Pelanggaran (Whistleblowing System). 43. Whistleblowing System.
44. Pedoman dan Tata Tertib Kerja Dewan Komisaris PT Bank Maspion 44. Guidelines and Work Procedures for the Board of Commissioners
Indonesia, Tbk. of PT Bank Maspion Indonesia, Tbk.
45. Pedoman dan Tata Tertib Kerja Direksi PT Bank Maspion Indonesia, 45. Guidelines and Work Procedures for the Board of Directors of PT
Tbk. Bank Maspion Indonesia, Tbk.
46. Kebijakan Tata Kelola Bank PT Bank Maspion Indonesia, Tbk. 46. Corporate Governance Policy of PT Bank Maspion Indonesia, Tbk.
47. Kebijakan Kepatuhan PT Bank Maspion Indonesia, Tbk 47. Compliance Policy of PT Bank Maspion Indonesia, Tbk
48. Kebijakan Manajemen Risiko PT Bank Maspion Indonesia, Tbk 48. Risk Management Policy of PT Bank Maspion Indonesia, Tbk
49. Kebijakan Pengelolaan Peraturan Perusahaan PT Bank Maspion 49. Company Regulation Management Policy of PT Bank Maspion
Indonesia, Tbk Indonesia, Tbk
Rapat Umum Pemegang Saham
General Meeting of Shareholders
Rapat Umum Pemegang Saham (RUPS) merupakan organ tertinggi The General Meeting of Shareholders (GMS) is the highest authority
dalam struktur tata kelola Perseroan yang memiliki wewenang untuk in the Company’s governance structure, with the authority to
mengambil keputusan strategis bagi Bank Maspion. RUPS menjadi make strategic decisions for Bank Maspion. The GMS is a forum
sarana bagi pemegang saham untuk menyetujui kebijakan utama, for shareholders to approve key policies, evaluate management
mengevaluasi kinerja manajemen, dan memastikan implementasi performance, and ensure the effective implementation of Good
Good Corporate Governance (GCG) secara efektif. Setiap keputusan Corporate Governance (GCG). Every decision made at the GMS must
yang dihasilkan dalam RUPS wajib mematuhi peraturan perundang- comply with applicable laws and regulations and take into account
undangan yang berlaku serta memperhatikan kepentingan seluruh the interests of all stakeholders, including proposals from the Board of
pemangku kepentingan, termasuk usulan dari Direksi, Dewan Directors, Board of Commissioners, and shareholders.
Komisaris, maupun pemegang saham.
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Terdapat dua jenis RUPS yang diselenggarakan, yaitu RUPS Tahunan There are two types of GMS, namely the Annual GMS and the
dan RUPS Luar Biasa. RUPS Tahunan diadakan sekali dalam setahun Extraordinary GMS. The Annual GMS is held once a year with the
dengan agenda utama membahas dan mengesahkan laporan tahunan, main agenda being to discuss and approve the annual report, including
termasuk laporan keuangan, laporan tata kelola, serta penilaian the financial statements, governance report, and assessment of
terhadap kinerja Dewan Komisaris dan Direksi. Sementara itu, RUPS the performance of the Board of Commissioners and the Board of
Luar Biasa dapat diselenggarakan kapan saja di luar jadwal rutin Directors. Meanwhile, an Extraordinary GMS can be held at any time
apabila terdapat keputusan signifikan yang memerlukan persetujuan outside of the regular schedule if there is a significant decision that
pemegang saham, seperti perubahan struktur permodalan, requires shareholder approval, such as changes in capital structure, the
pengangkatan atau pemberhentian anggota Dewan Komisaris dan appointment or dismissal of members of the Board of Commissioners
Direksi, atau amandemen anggaran dasar Perseroan. and Board of Directors, or amendments to the Company’s articles of
association.
Pelaksanaan RUPST dan RUPSLB Tahun 2025 Implementation of the 2025 AGM And EGMS
Sepanjang tahun 2025, Bank menyelenggarakan 1 (satu) kali Rapat Throughout 2025, the Bank held one Annual General Meeting of
Umum Pemegang Saham Tahunan (RUPST) dan 2 (dua) kali Rapat Shareholders (AGM) and two Extraordinary General Meetings of
Umum Pemegang Saham Luar Biasa (RUPSLB). RUPST dilaksanakan Shareholders (EGM). The AGM was held on May 27, 2025, at Pacific
pada 27 Mei 2025 di Pacific Century Place, Function Room B Level Century Place, Function Room B Level B1, Jakarta, at 11:24 a.m. Western
B1, Jakarta pukul 11.24 WIB. RUPSLB pertama diselenggarakan pada Indonesian Time. The first EGMS was held on March 4, 2025, at Pacific
4 Maret 2025 di Pacific Century Place, Function Room B Level B1, Century Place, Function Room B Level B1, Jakarta, at 10:17 a.m. Western
Jakarta pukul 10.17 WIB, sedangkan RUPSLB kedua dilaksanakan pada Indonesian Time, while the second EGMS was held on December 9,
9 Desember 2025 di Kantor Pusat Bank Maspion lantai 32, Ruangan 2025, at the Bank Maspion Head Office on the 32nd floor, Parang Room,
Parang, Pakuwon Tower Tunjungan Plaza 6, Surabaya pada pukul 10.27 Pakuwon Tower Tunjungan Plaza 6, Surabaya, at 10:27 a.m. Western
WIB. Seluruh anggota Komisaris dan Direksi menghadiri Rapat baik Indonesian Time. All members of the Board of Commissioners and Board
secara during maupun luring. of Directors attended the meeting both in person and online.
Rapat Umum Pemegang Saham Tahunan 27 Mei 2025
Annual General Meeting of Shareholders on May 27, 2025
Pemberitahuan Pengumuman Pemanggilan Pelaksanaan Hasil
Notice Announcement Notice Implementation Results
10 April 2025 17 April 2025 5 Mei 2025 27 Mei 2025 29 Mei 2025
April 10, 2025 April 17, 2025 May 5, 2025 May 27, 2025 May 29, 2025
Surat Pemberitahuan melalui situs Pemanggilan melalui situs Pelaksanaan • Pengumuman melalui situs web Bursa
pemberitahuan ke web Bursa Efek Indonesia dan web Bursa Efek Indonesia, RUPST Efek Indonesia, situs web Bank(www.
OJK dan BEI situs web Perseroan (www. situs web Bank (www. Conducting the bankmaspion.co.id), dan situs web KSEI
Notification letter bankmaspion.co.id), situs bankmaspion.co.id), dan AGM • Penyampaian hasil RUPST ke OJK dan Bursa
to OJK and IDX web KSEI situs web KSEI Efek Indonesia
Notification via the Indonesia Summoning via the
• Announcement via the Indonesia Stock
Stock Exchange website and Indonesia Stock Exchange
the Company’s website (www. website, the Bank’s Exchange website, the Bank’s website (www.
bankmaspion.co.id), KSEI website (www. bankmaspion.co.id), and the KSEI website
website bankmaspion.co.id), and • Submission of AGM results to OJK and
the KSEI website Indonesia Stock Exchange
Kehadiran Dewan Komisaris dan Direksi Attendance of the Board of Commissioners and Board
of Directors
Dewan Komisaris Chat Luangarpa M. Pujiono Santoso
Board of Commissioners Pardi Kendy Diana Alim
Alan Jenviphakul
Direksi Kasemsri Charoensiddhi Endah Winarni (Online)
Board of Directors Iis Herijati Viktor E. Fanggidae
...
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LAPORAN TATA KELOLA PERUSAHAAN
Good Corporate Governance Report
Hasil Keputusan dan Realisasi Decision Results and Realization
ACARA RUPST HASIL KEPUTUSAN RUPST REALISASI
AGM AGENDA RESULTS OF THE AGM DECISIONS IMPLEMENTATION
1. Persetujuan dan pengesahan Laporan 1. Menyetujui dan mengesahkan Laporan Tahunan Perseroan untuk tahun Telah direalisasikan
Tahunan Perseroan untuk tahun buku buku yang berakhir pada tanggal 31 Desember 2024, termasuk di Has been realized
2024, termasuk Laporan Kegiatan dalamnya Laporan Direksi mengenai Kegiatan Usaha Perseroan, Laporan
Perseroan, Laporan Pengawasan Dewan Pengawasan Dewan Komisaris dan Laporan Keuangan tahun buku yang
Komisaris, serta Laporan Keuangan berakhir pada tanggal 31 Desember 2024 yang telah diaudit oleh Kantor
Perseroan untuk tahun buku 2024. Akuntan Publik Tanubrata Sutanto Fahmi Bambang & Rekan sesuai
Laporan Auditor Independen 00050/2.1068/AU.1/07/0117-4/1/III/2025
Approval and ratification of the Annual tanggal 3 Maret 2025, serta memberikan pelunasan dan pembebasan
Report of the Company for the fiscal tanggung jawab sepenuhnya (acquit et decharge) kepada Direksi dan
year 2024, including the Company’s Dewan Komisaris Perseroan atas tindakan pengurusan dan pengawasan
Activity Report, the Supervisory Board’s yang mereka lakukan dalam tahun buku yang berakhir pada tanggal 31
Oversight Report, and the Company’s Desember 2024 sepanjang tindakan-tindakan tersebut tercermin dalam
Financial Statements for the fiscal year Laporan Tahunan serta Laporan Keuangan tersebut serta dokumen
2024. pendukungnya kecuali perbuatan penggelapan dan penipuan dan lain-lain
tindakan pidana.
To approve and ratify the Company’s Annual Report for the fiscal year
ending on December 31, 2024 including the Board of Directors’ Report on
the Company’s Business Activities, the Supervisory Report of the Board of
Commissioners and the Financial Statements for the fiscal year ending on
December 31, 2024, which have been audited by the Public Accounting
Firm Tanubrata Sutanto Fahmi Bambang & Partners in accordance with
the Independent Auditor’s Report 00050/2.1068/AU.1/07/0117-4/1/
III/2025 dated March 3, 2025, and granting full acquittal and discharge
(acquit et decharge) to the Company’s Board of Directors and Board of
Commissioners for the management and supervision they carried out
in the financial year ending on December 31, 2024, as long as these
actions are reflected in the Annual Report and Financial Statements and
supporting documents, except for acts of embezzlement, fraud, and other
criminal acts.
2. Penetapan penggunaan laba Perseroan 2. Menyetujui untuk tidak ada penetapan penggunaan laba maupun Telah direalisasikan
untuk tahun buku 2024. pembagian dividen untuk Tahun Buku 2024. Has been realized
Determination of the Company’s profit Approved that there will be no determination of profit usage or dividend
utilization for the 2024 fiscal year. distribution for the 2024 fiscal year.
3. Penunjukan Akuntan Publik dan/atau 3. Memberikan wewenang kepada Dewan Komisaris Perseroan untuk Telah direalisasikan
Kantor Akuntan Publik, untuk mengaudit menunjuk Kantor Akuntan Publik dan Akuntan Publik Terdaftar yang
Laporan Keuangan Perseroan untuk akan mengaudit laporan keuangan Perseroan untuk tahun buku yang
tahun buku yang berakhir pada tanggal berakhir pada tanggal 31 Desember 2025, serta menetapkan besarnya
31 Desember 2025, serta pemberian honorarium dan persyaratan lainnya terkait penunjukan tersebut dengan
wewenang untuk menetapkan memperhatikan rekomendasi Komite Audit dan peraturan perundang-
jumlah honorarium dan syarat-syarat undangan yang berlaku, dikarenakan masih memerlukan waktu untuk
penunjukan lain. mempertimbangkan dan menunjuk Kantor Akuntan Publik dan Akuntan
Publik terdaftar. Kriteria minimal yang diusulkan dalam penunjukan Kantor
Akuntan Publik dan Akuntan Publik terdaftar adalah sebagai berikut:
• Kantor Akuntan Publik dan Akuntan Publik yang terdaftar di Otoritas
Jasa Keuangan;
• Memiliki pengalaman dalam melakukan audit terhadap institusi
keuangan khususnya perbankan;
• Profesional dalam menjalankan tugasnya sebagaimana kelaziman
yang berlaku umum.
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a'J BANKMAsPION
ACARA RUPST HASIL KEPUTUSAN RUPST REALISASI
AGM AGENDA RESULTS OF THE AGM DECISIONS IMPLEMENTATION
The appointment of a Public Accountant Authorizing the Board of Commissioners of the Company to appoint a Public Has been realized
and/or Public Accounting Firm to audit Accounting Firm and Registered Public Accountant to audit the Company’s
the Company’s Financial Statements financial statements for the fiscal year ending December 31, 2025, and
for the fiscal year ending December to determine the amount of remuneration and other requirements related
31, 2025, as well as the granting of to the appointment, taking into account the recommendations of the
authority to determine the amount Audit Committee and applicable laws and regulations, as still needs time
of remuneration and other terms of to consider and appoint a Public Accounting Firm and Registered Public
appointment. Accountant. The minimum criteria proposed for the appointment of a
Public Accounting Firm and Registered Public Accountant are as follows:
• Public Accounting Firms and Public Accountants registered with the
Financial Services Authority;
• Experience in auditing financial institutions, particularly banks;
• Professional in performing duties in accordance with generally
accepted practices.
4. Perubahan Susunan Pengurus Perseroan 4. Menyetujui pengunduran diri Nyonya ENDAH WINARNI selaku Direktur Telah direalisasikan
Marketing Perseroan terhitung sejak ditutupnya Rapat dan menyampaikan Has been realized
Changes to the Company’s Management penghargaan dan terima kasih yang sebesar-besarnya atas dedikasi,
Structure kontribusi, dan pengabdian yang telah diberikan selama masa jabatannya
kepada Perseroan selama masa baktinya serta memberikan pembebasan
dan pelunasan (acquit et decharge) atas tindakan pengurusan yang telah
dilakukannya terhitung sejak tanggal pengangkatannya dan sampai
dengan tanggal penutupan Rapat.
Approved the resignation of Mrs. ENDAH WINARNI as Marketing Director
of the Company effective as of the closing of the Meeting and expressed
its deepest appreciation and gratitude for her dedication, contribution, and
service she has provided to the Company during her tenure, and granting
her acquittal and discharge for the management actions she has taken
from the date of her appointment until the closing of the Meeting.
...
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Page 179
LAPORAN TATA KELOLA PERUSAHAAN
Good Corporate Governance Report
ACARA RUPST HASIL KEPUTUSAN RUPST REALISASI
AGM AGENDA RESULTS OF THE AGM DECISIONS IMPLEMENTATION
5. Pemberhentian dan pengangkatan 5. • Menyetujui untuk mengangkat kembali: Telah direalisasikan
kembali anggota Dewan Komisaris dan Approving the reappointment of: Has been realized
Direksi yang masa jabatannya telah
Jabatan | Position Nama | Name
berakhir.
Dismissal and reappointment Komisaris Utama Tuan | Mr. CHAT LUANGARPA
of members of the Board of President Commissioner
Commissioners and Board of Directors Komisaris Nyonya | Mrs. DIANA ALIM
whose terms of office have expired. Commissioner
Komisaris Independen Tuan | Mr. ALAN JENVIPHAKUL
Independent Commissioner
Komisaris Independen Tuan | Mr. PARDI KENDY
Independent Commissioner
Direksi Utama Nona | Ms. KASEMSRI
President Director CHAROENSIDDHI
Direksi Operasional Nyonya | Mrs. IIS HERIJATI
Operations Director
Direktur Kepatuhan dan Legal Tuan | Mr. VIKTOR EBENHEIZER
Compliance and Legal Director FANGGIDAE
Terhitung sejak ditutupnya Rapat sampai dengan ditutupnya Rapat
Umum Pemegang Saham Tahunan Perseroan pada tahun 2028.
Effective from the closing of the Meeting until the closing of the
Company’s Annual General Meeting of Shareholders in 2028.
• Menyetujui dan mengesahkan pembebastugasan Nona KASEMSRI
CHAROENSIDDHI dari perannya yang sebelumnya merangkap
sebagai Direktur Kredit dan Nyonya IIS HERIJATI dari perannya yang
sebelumnya merangkap sebagai Direktur Risiko, seiring dengan
ditetapkannya Direktur Kredit & Risiko yang baru. Selama masa
penugasan sementara tersebut, masing-masing Direktur telah
menjalankan kewenangan dan tanggung jawab sesuai fungsi Direktur
Kredit dan Direktur Risiko, sebagaimana diatur dalam ketentuan
yang berlaku di Perseroan. Keputusan ini berlaku efektif setelah
diperolehnya persetujuan Penilaian Kemampuan dan Kepatutan (Fit
and Proper Test) atas masing-masing anggota Direksi dan Dewan
Komisaris yang baru dari Otoritas Jasa Keuangan (OJK), sesuai
dengan POJK No. 27/POJK.03/2016 tentang Penilaian Kemampuan
dan Kepatutan Bagi Pihak Utama Lembaga Jasa Keuangan dan Surat
Edaran OJK No. 39/SEOJK.03/2016 tentang Penilaian Kemampuan
dan Kepatutan bagi Calon Pemegang Saham Pengendali, Calon
Anggota Direksi, dan Calon Anggota Dewan Komisaris Bank (“Tanggal
Efektif”);
Approve and ratify the dismissal of Ms. KASEMSRI CHAROENSIDDHI
from her previous role as Director of Credit and Mrs. IIS HERIJATI from
her previous role as Director of Risk, in line with the appointment of the
new Director of Credit & Risk. During the interim period, each Director
has exercised the authority and responsibilities of the Director of
Credit and Director of Risk, as stipulated in the applicable provisions
of the Company. This decision is effective after obtaining approval of
the Fit and Proper Test for each member of the new Board of Directors
and Board of Commissioners from the Financial Services Authority
(OJK), in accordance with POJK No. 27/POJK.03/2016 concerning the
Fit and Proper Test for Key Parties of Financial Services Institutions
and OJK Circular Letter No. 39/SEOJK.03/2016 concerning the Fit
and Proper Test for Prospective Controlling Shareholders, Prospective
Members of the Board of Directors, and Prospective Members of the
Board of Commissioners of the Bank (“Effective Date”);
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a'J BANKMAsPION
ACARA RUPST HASIL KEPUTUSAN RUPST REALISASI
AGM AGENDA RESULTS OF THE AGM DECISIONS IMPLEMENTATION
• Menyetujui untuk mengangkat Nyonya JUNITA WANGSADINATA
sebagai Direktur Bisnis Perseroan, Tuan JEFFREY BOB KARMAN
sebagai Direktur Kredit & Risiko Perseroan, dan Tuan RONY TEJA
SUKMANA sebagai Komisaris Independen Perseroan yang baru,
yang berlaku efektif sejak Tanggal Efektif, termasuk diperolehnya
persetujuan dan penilaian Kemampuan dan Kepatutan (Fit and Proper
Test) sampai dengan ditutupnya Rapat Umum Pemegang Saham
Tahunan Perseroan pada tahun 2028;
Approve the appointment of Mrs. JUNITA WANGSADINATA as
Business Director of the Company, Mr. JEFFREY BOB KARMAN
as Credit & Risk Director of the Company , and Mr. RONY TEJA
SUKMANA as the new Independent Commissioner of the Company,
effective as of the Effective Date, including obtaining approval and
assessment of Fit and Proper Test until the closing of the Company’s
Annual General Meeting of Shareholders in 2028;
• Menyetujui dan menetapkan susunan anggota Dewan Komisaris dan
Direksi Perseroan akan menjadi sebagai berikut;
Approving and determining the composition of the Board of
Commissioners and Board of Directors of the Company as follows;
Komisaris | Commissioner
Jabatan | Position Nama | Name
Komisaris Utama Tuan | Mr. CHAT LUANGARPA
President Commissioner
Komisaris Nyonya | Mrs. DIANA ALIM
Commissioner
Komisaris Independen Tuan | Mr. ALAN JENVIPHAKUL
Independent Commissioner
Komisaris Independen Tuan | Mr. PARDI KENDY
Independent Commissioner
Komisaris Independen Tuan | Mr. RONY TEJA SUKMANA*
Independent Commissioner
Direksi | Director
Jabatan | Position Nama | Name
Direksi Utama Nona | Ms. KASEMSRI CHAROENSIDDHI
President Director
Direktur Bisnis Nyonya | Mrs. JUNITA
Business Director WANGSADINATA*
Direksi Operasional Nyonya | Mrs. IIS HERIJATI
Operations Director
Direktur Kredit dan Risiko Tuan | Mr. JEFFREY BOB KARMAN*
Credit and Risk Director
Direktur Kepatuhan dan Legal Tuan | Mr. VIKTOR EBENHEIZER
Compliance and Legal FANGGIDAE
Director
* berlaku efektif sejak Tanggal Efektif, termasuk diperolehnya
persetujuan Penilaian Kemampuan dan Kepatutan (Fit and Proper
Test) dari Otoritas Jasa Keuangan (OJK);
effective as of the Effective Date, including obtaining approval for
the Fit and Proper Test from the Financial Services Authority (OJK);
...
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LAPORAN TATA KELOLA PERUSAHAAN
Good Corporate Governance Report
ACARA RUPST HASIL KEPUTUSAN RUPST REALISASI
AGM AGENDA RESULTS OF THE AGM DECISIONS IMPLEMENTATION
• Menyetujui memberikan kuasa dengan hak substitusi kepada Direksi
Perseroan untuk melakukan segala tindakan sehubungan dengan
keputusan tersebut di atas termasuk tetapi tidak terbatas untuk membuat,
menandatangani dan menyerahkan segala dokumen, serta untuk
menyatakannya dalam satu akta pernyataan keputusan rapat atau lebih
di hadapan Notaris dan selanjutnya memberitahukan perubahan susunan
Direksi dan Dewan Komisaris Perseroan kepada Menteri Hukum Republik
Indonesia untuk memperoleh surat penerimaan pemberitahuan perubahan
data Perseroan serta kepada instansi yang berwenang berdasarkan
peraturan perundang-undangan yang berlaku
Approving the granting of power of attorney with the right of substitution
to the Company’s Board of Directors to take all actions related to the above
decision, including but not limited to preparing, signing, and submitting
all documents, as well as to declare it in one or more minutes of meeting
decisions before a Notary and subsequently notify the Minister of Law of
the Republic of Indonesia of the changes in the composition of the Board
of Directors and Board of Commissioners of the Company to obtain a letter
of acceptance of notification of changes in the Company’s data and to the
competent authorities in accordance with applicable laws and regulations
6. Penetapan gaji atau honorarium 6. Menyetujui dan melimpahkan kewenangan kepada Pemegang Saham Telah direalisasikan
serta tunjangan lainnya bagi seluruh Pengendali Perseroan untuk menetapkan besarnya gaji atau honorarium Has been realized
anggota Direksi dan Dewan Komisaris serta tunjangan lain yang akan dibayarkan oleh Perseroan kepada para
Perseroan. anggota Direksi dan Dewan Komisaris berdasarkan Surat Pengajuan
Determination of salaries or honoraria tertulis untuk dikoreksi atau disetujui serta ditandatangani oleh Pemegang
and other allowances for all members Saham Pengendali dengan memperhatikan rekomendasi dari Komite
of the Company’s Board of Directors and Remunerasi dan Nominasi.
Board of Commissioners. To approve and delegate authority to the Controlling Shareholder of the
Company to determine the amount of salaries or honoraria and other
benefits to be paid by the Company to members of the Board of Directors
and Board of Commissioners based on a written Submission Letter to be
corrected or approved and signed by the Controlling Shareholder, taking
into account the recommendations of the Remuneration and Nomination
Committee.
7. Laporan realisasi penggunaan dana 7. Menerima baik laporan realisasi penggunaan dana hasil Penambahan Telah direalisasikan
hasil Penambahan Modal dengan Modal dengan memberikan Hak Memesan Efek Terlebih Dahulu II Has been realized
Hak Memesan Efek Terlebih Dahulu II (“PMHMETD II”) dengan sisa dana sebesar sebesar Rp336.816.001.422,25
(“PMHMETD II”) per 31 Desember 2024. (tiga ratus tiga puluh enam miliar delapan ratus enam belas juta seribu
Report on the realization of the use of empat ratus dua puluh dua koma dua puluh lima rupiah).
funds from the Capital Increase with Accepting the report on the realization of the use of funds from the
Preemptive Rights II (“PMHMETD II”) as Capital Increase by granting Preemptive Rights II (“PMHMETD II”) with
of December 31, 2024. the remaining funds amounting to Rp336,816,001,422.25 (three hundred
thirty-six billion eight hundred sixteen million one thousand four hundred
twenty-two point twenty-five rupiah).
8. Laporan realisasi penggunaan dana 8. Menerima baik laporan realisasi penggunaan dana hasil Penambahan Modal Telah direalisasikan
hasil Penambahan Modal dengan dengan memberikan Hak Memesan Efek Terlebih Dahulu III (“PMHMETD Has been realized
Hak Memesan Efek Terlebih Dahulu III”) dengan sisa dana sisa dana sebesar Rp1.739.356.000.000,00 (satu
III (“PMHMETD III”) per 31 Desember triliun tujuh ratus tiga puluh sembilan miliar tiga ratus lima puluh enam
2024. juta rupiah).
Report on the realization of the use of Accepted the report on the realization of the use of funds from the Capital
funds from the Capital Increase with Increase by granting Preemptive Rights III (“PMHMETD III”) with remaining
Preemptive Rights III (“PMHMETD III”) funds of Rp1,739,356,000,000.00 (one trillion seven hundred thirty-nine
as of December 31, 2024. billion three hundred fifty-six million rupiah).
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a'J BANKMAsPION
ACARA RUPST HASIL KEPUTUSAN RUPST REALISASI
AGM AGENDA RESULTS OF THE AGM DECISIONS IMPLEMENTATION
9. Persetujuan atas perubahan rencana 9. Menyetujui perubahan rencana penggunaan dana hasil PMHMETD III, Telah direalisasikan
penggunaan dana hasil Penambahan yaitu sisa dana yang masih tersisa sebesar Rp1.739.356.000.000,00 Has been realized
Modal dengan Hak Memesan Efek (satu triliun tujuh ratus tiga puluh sembilan miliar tiga ratus lima puluh
Terlebih Dahulu III (PHMETD III) enam juta rupiah) atau sebesar 49,6% (empat puluh sembilan koma enam
Approval of changes to the plan for the persen), akan dialokasikan sepenuhnya untuk mendukung pengembangan
use of funds from the Capital Increase Kredit Perseroan.
with Preemptive Rights III (PHMETD III) Approving changes to the plan for the use of PMHMETD III proceeds,
namely the remaining funds of Rp1,739,356,000,000.00 (one trillion
seven hundred thirty-nine billion three hundred fifty-six million rupiah) or
49.6% (forty-nine point six percent), to be fully allocated to support the
development of the Company’s Credit.
10. Persetujuan atas Rencana Pemulihan 10. • Memberikan persetujuan atas Laporan Rencana Pemulihan (Recovery Telah direalisasikan
(Recovery Plan) Plan) yang telah disampaikan oleh Perseroan kepada Otoritas Jasa Has been realized
Approval of the Recovery Plan Keuangan (OJK) pada tanggal 22 November 2024, serta Revisi
atas Laporan Rencana Pemulihan yang telah disampaikan kepada
OJK pada tanggal 14 Februari 2025. Permintaan persetujuan ini
sesuai dengan ketentuan Pasal 15 POJK No. 5 Tahun 2024 tentang
Penetapan Status Pengawasan dan Penanganan Permasalahan
Bank Umum, yang mewajibkan laporan dimaksud memperoleh
persetujuan dari pemegang saham dalam RUPS.
• Memberikan persetujuan Laporan Rencana Pemulihan tersebut
antara lain mencakup ringkasan eksekutif, gambaran umum kondisi
Bank, opsi-opsi pemulihan yang tersedia termasuk trigger level,
serta pengungkapan atas Rencana Aksi Pemulihan sebagai bagian
dari upaya menjaga stabilitas dan kesinambungan operasional Bank.
• Memberikan persetujuan atas setiap dan seluruh tindakan
sehubungan dengan hal-hal yang berkaitan dengan Rencana
Pemulihan (Recovery Plan) Perseroan dengan memperhatikan
ketentuan yang berlaku terkait Rencana Pemulihan (Recovery Plan).
• To approve the Recovery Plan submitted by the Company to the
Financial Services Authority (OJK) on November 22, 2024, as well
as the Revision to the Recovery Plan submitted to the OJK on
February 14, 2025. This request for approval is in accordance with
the provisions of Article 15 of POJK No. 5 of 2024 concerning the
Determination of Supervision Status and Handling of Commercial
Bank Issues, which requires the report to obtain approval from
shareholders at the GMS.
• Approval of the Recovery Plan Report includes an executive summary,
an overview of the Bank’s condition, available recovery options
including trigger levels, and disclosure of the Recovery Action Plan
as part of the Financial Services Authority’s efforts to maintain the
stability and operational continuity of the Bank.
• Approving any and all actions related to matters pertaining to
the Company’s Recovery Plan, taking into account the applicable
provisions regarding Recovery Plans.
...
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LAPORAN TATA KELOLA PERUSAHAAN
Good Corporate Governance Report
Rapat Umum Pemegang Saham Luar Biasa Extraordinary General Meeting of Shareholders on
4 Maret 2025 dan 9 Desember 2025 March 4, 2025 and December 9, 2025
Rapat Umum Pemegang Saham Luar Biasa 4 Maret 2025
Extraordinary General Meeting of Shareholders on March 4, 2025
Pemberitahuan Pengumuman Pemanggilan Pelaksanaan Hasil
Notice Announcement Notice Implementation Results
17 Januari 2025 24 Januari 2025 10 Februari 2025 4 Maret 2025 6 Maret 2025
January 17, 2025 January 24, 2025 February 10, 2025 March 4, 2025 March 6, 2025
Surat pemberitahuan ke Pemberitahuan melalui situs Pemanggilan melalui situs web Pelaksanaan RUPSLB • Pengumuman melalui situs
OJK dan BEI web Bursa Efek Indonesia dan Bursa Efek Indonesia, situs web Conducting the EGMS web Bursa Efek Indonesia,
Notification letter to OJK situs web Perseroan (www. Bank (www. situs web Bank (www.
and IDX bankmaspion.co.id), situs web bankmaspion.co.id), dan situs bankmaspion. co.id), dan
KSEI web KSEI situs web KSEI
Notification via the Indonesia Summoning via the Indonesia
• Penyampaian hasil RUPST
Stock Exchange website and Stock Exchange website, the
the Company’s website (www. Bank’s website (www. & RUPSLB ke OJK dan
bankmaspion.co.id), KSEI website bankmaspion.co.id), and the Bursa Efek Indonesia
KSEI website • Announcement via the
Indonesia Stock Exchange
website Indonesia website,
Bank website (www.
bankmaspion.co.id), and the
KSEI website
• Submission of the results of
the AGM & RUPSLB to OJK
and the Indonesia Stock
Exchange
Rapat Umum Pemegang Saham Luar Biasa 9 Desember 2025
Extraordinary General Meeting of Shareholders December 9, 2025
Pemberitahuan Pengumuman Pemanggilan Pelaksanaan Hasil
Notice Announcement Notice Implementation Results
24 Oktober 2025 31 Oktober 2025 17 November 2025 9 Desember 2025 11 Desember 2025
October 24, 2025 October 31, 2025 November 17, 2025 December 9, 2025 December 11, 2025
Surat pemberitahuan ke Pemberitahuan melalui situs Pemanggilan melalui situs web Pelaksanaan RUPSLB • Pengumuman melalui situs
OJK dan BEI web Bursa Efek Indonesia dan Bursa Efek Indonesia, situs Conducting the EGMS web Bursa Efek Indonesia,
Notification letter to situs web Perseroan (www. web Bank (www. bankmaspion. situs web Bank (www.
OJK and IDX bankmaspion.co.id), situs web co.id), dan situs web KSEI bankmaspion. co.id), dan
KSEI Summoning via the Indonesia situs web KSEI
Notification via the Indonesia Stock Exchange website, the
• Penyampaian hasil RUPST
Stock Exchange website and Bank’s website (www.
the Company’s website (www. bankmaspion.co.id), and the & RUPSLB ke OJK dan
bankmaspion.co.id), KSEI KSEI website Bursa Efek Indonesia
website • Announcement via the
Indonesia Stock Exchange
website Indonesia website,
Bank website (www.
bankmaspion.co.id), and the
KSEI website
• Submission of the results of
the AGM & RUPSLB to OJK
and the Indonesia Stock
Exchange
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a'J BANKMAsPION
Kehadiran Dewan Komisaris dan Direksi Attendance of the Board of Commissioners and Board
of Directors
Rapat Umum Pemegang Saham Luar Biasa 4 Maret 2025
Extraordinary General Meeting of Shareholders on March 4, 2025
Dewan Komisaris Chat Luangarpa (Online)
Board of Commissioners Pardi Kendy
M. Pujiono Santoso (Online)
Diana Alim (Online)
Alan Jenviphakul (Online)
Direksi Kasemsri Charoensiddhi
Board of Directors Iis Herijati (Online)
Endah Winarni (Online)
Ivan Adrian Sumampouw (Online)
Viktor E. Fanggidae
Rapat Umum Pemegang Saham Luar Biasa 9 Desember 2025
Extraordinary General Meeting of Shareholders December 9, 2025
Dewan Komisaris Chat Luangarpa (Online)
Board of Commissioners Pardi Kendy (Online)
Rony Teja Sukmana
Diana Alim (Online)
Alan Jenviphakul (Online)
Direksi Kasemsri Charoensiddhi
Board of Directors Iis Herijati (Online)
Junita Wangsadinata (Online)
Jeffrey Bob Karman (Online)
Viktor E. Fanggidae (Online)
Hasil Keputusan dan Realisasi Results of Decisions and Realization
Rapat Umum Pemegang Saham Luar Biasa 4 Maret 2025
Extraordinary General Meeting of Shareholders March 4, 2025
ACARA RUPST: HASIL KEPUTUSAN RUPST: REALISASI
AGM AGENDA: RESULTS OF THE AGM DECISIONS: IMPLEMENTATION
1. Persetujuan Perubahan 1. Menyetujui pengunduran diri Tuan IVAN ADRIAN SUMAMPOUW selaku Direktur Telah direalisasikan
Susunan Pengurus Kredit dan Risiko Perseroan terhitung sejak ditutupnya Rapat Has been realized
Perseroan Approval of the resignation of Mr. IVAN ADRIAN SUMAMPOUW as Credit and Risk
Approval of Changes to the Director of the Company, effective as of the closing of the Meeting
Company’s Management 2. Menyetujui dan mengesahkan penugasan sementara Nona KASEMSRI
Structure CHAROENSIDDHI selaku Direktur Kredit dan Nyonya IIS HERIJATI selaku Direktur
Risiko, dengan masa tugas efektif sejak tanggal 4 Maret 2025 sampai dengan
ditetapkannya Direktur Kredit dan Risiko yang definitif selambatnya 6 (enam) bulan
sejak tanggal 4 Maret 2025.
Approve and ratify the temporary assignment of Ms. KASEMSRI CHAROENSIDDHI as
Director of Credit and Mrs. IIS HERIJATI as Director of Risk, with an effective term
of office from March 4, 2025 until the appointment of a permanent Credit and Risk
Director no later than 6 (six) months from March 4, 2025.
...
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LAPORAN TATA KELOLA PERUSAHAAN
Good Corporate Governance Report
Rapat Umum Pemegang Saham Luar Biasa 4 Maret 2025
Extraordinary General Meeting of Shareholders March 4, 2025
ACARA RUPST: HASIL KEPUTUSAN RUPST: REALISASI
AGM AGENDA: RESULTS OF THE AGM DECISIONS: IMPLEMENTATION
3. Menyetujui dan menetapkan susunan Direksi dan Dewan Komisaris Perseroan
terhitung sejak tanggal 4 Maret 2025 menjadi sebagai berikut:
Approves and establishes the composition of the Board of Directors and Board of
Commissioners of the Company effective as of March 4, 2025, as follows:
Komisaris | Commissioner
Jabatan | Position Nama | Name
Komisaris Utama Tuan | Mr. CHAT LUANGARPA
President Commissioner
Komisaris Nyonya | Mrs. DIANA ALIM
Commissioner
Komisaris Independen Tuan | Mr. ALAN JENVIPHAKUL
Independent Commissioner
Komisaris Independen Tuan | Mr. PARDI KENDY
Independent Commissioner
Komisaris Independen Tuan | Mr. M. PUJIONO SANTOSO
Independent Commissioner
Direksi | Director
Jabatan | Position Nama | Name
Direksi Utama merangkap Nona | Ms. KASEMSRI CHAROENSIDDHI
Direktur Kredit Sementara
President Director concurrently
serving as Acting Credit Director
Direktur Bisnis Nyonya | Mrs. ENDAH WINARNI
Marketing Director
Direksi Operasional merangkap Nyonya | Mrs. IIS HERIJATI
Direktur Risiko Sementara
Operations Director concurrently
serving as Acting Risk Director
Direktur Kepatuhan & Legal Tuan | Mr. VIKTOR EBENHEIZER FANGGIDAE
Compliance and Legal Director
4. Memberikan wewenang dan kuasa kepada Direksi Perseroan, dengan hak substitusi,
baik sendiri-sendiri maupun bersama-sama, untuk melakukan segala dan setiap
tindakan yang diperlukan berkaitan dengan keputusan sebagaimana diambil dan/
atau diputuskan dalam Rapat, termasuk namun tidak terbatas untuk menyatakan/
menuangkan keputusan pengangkatan atau perubahan susunan Pengurus Perseroan
tersebut, baik setelah ditutupnya Rapat maupun setelah saat efektifnya pengangkatan
anggota Pengurus Perseroan sesuai keputusan tersebut diatas, kedalam akta-akta
yang dibuat di hadapan Notaris, dan selanjutnya melakukan pemberitahuan kepada
Menteri Hukum Republik Indonesia serta melakukan segala hal yang dianggap perlu
termasuk namun tidak terbatas pada kewajiban pelaporan/pemberitahuan kepada
instansi berwenang sesuai dengan ketentuan yang berlaku.
Granting authority and power to the Company’s Board of Directors, with the right
of substitution, either individually or jointly, to take all and any actions necessary
in relation to the decisions as taken and/or decided at the Meeting, including but
not limited to declaring/recording the decision on the appointment or change in the
composition of the Company’s Management, both after the closing of the Meeting
and after the effective date of the appointment of members of the Company’s
Management in accordance with the above decision, in deeds drawn up before a
Notary, and subsequently notify the Minister of Law of the Republic of Indonesia and
do everything deemed necessary, including but not limited to the obligation to report/
notify the competent authorities in accordance with applicable regulations.
STRONGER Through Change | Integrated Report 185
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a'J BANKMAsPION
Rapat Umum Pemegang Saham Luar Biasa 9 Desember 2025
Extraordinary General Meeting of Shareholders on December 9, 2025
ACARA RUPSLB:
AGENDA OF THE
HASIL KEPUTUSAN RUPSLB: REALISASI
EXTRAORDINARY
RESULTS OF THE EGMS DECISION: IMPLEMENTATION
GENERAL MEETING OF
SHAREHOLDERS:
1. Persetujuan Perubahan 1. Menyetujui pengunduran diri Nyonya IIS HERIJATI selaku Direktur Operasional Telah direalisasikan
Susunan Pengurus Perseroan Perseroan terhitung sejak ditutupnya Rapat dan menyampaikan penghargaan dan Has been realized
1. Approval of Changes to the terima kasih yang sebesar-besarnya atas dedikasi, kontribusi, dan pengabdian yang
Company’s Management telah diberikan selama masa jabatannya kepada Perseroan selama masa baktinya
Structure serta memberikan pembebasan dan pelunasan (acquit et de charge) atas tindakan
pengurusan yang telah dilakukannya terhitung sejak tanggal pengangkatannya dan
sampai dengan tanggal penutupan Rapat ini.
Approval of the resignation of Mrs. IIS HERIJATI as the Company’s Chief Operating
Officer effective as of the closing of the Meeting and expressing the highest
appreciation and gratitude for her dedication, contribution, and service she has
given to the Company during her tenure, and granting her acquittal and discharge
(acquit et de charge) for the management actions she has taken from the date of her
appointment until the closing date of this Meeting.
2. Menyetujui pengangkatan Tuan IRAWAN RUKMANTO sebagai Direktur Operasional
Perseroan, sebagaimana sesuai dengan hasil Keputusan Anggota Dewan Komisioner
Otoritas Jasa Keuangan Nomor KEPR-233/D.03/2025 tanggal 28 November 2025
mengenai Penilaian Keputusan dan Kepatutan, untuk menjabat hingga penutupan
Rapat Umum Pemegang Saham Tahunan Perseroan tahun 2028
Approves the appointment of Mr. IRAWAN RUKMANTO as the Company’s Chief
Operating Officer, in accordance with the decision of the Financial Services Authority’s
Board of Commissioners No. KEPR-233/D.03/2025 dated November 28, 2025,
regarding the Assessment of Decisions and Suitability, to serve until the closing of the
Company’s 2028 Annual General Meeting of Shareholders.
3. Menyetujui dan menetapkan susunan anggota Dewan Komisaris dan Direksi Perseroan
akan menjadi sebagai berikut:
Approves and establishes the composition of the members of the Board of
Commissioners and the Board of Directors of the Company as follows:
Komisaris | Commissioner
Jabatan | Position Nama| Name
Komisaris Utama Tuan | Mr. CHAT LUANGARPA
President Commissioner
Komisaris Nyonya | Mrs. DIANA ALIM
Commissioner
Komisaris Independen Tuan | Mr. ALAN JENVIPHAKUL
Independent Commissioner
Komisaris Independen Tuan | Mr. PARDI KENDY
Independent Commissioner
Komisaris Independen Tuan | Mr. RONY TEJA SUKMANA*
Independent Commissioner
...
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LAPORAN TATA KELOLA PERUSAHAAN
Good Corporate Governance Report
Direksi | Director
Jabatan | Position Nama| Name
Direksi Utama Nona | Ms. KASEMSRI CHAROENSIDDHI
President Director
Direktur Bisnis Nyonya | Mrs. JUNITA
Business Director WANGSADINATA*
Direksi Operasional Nyonya | Mrs. IIS HERIJATI
Operations Director
Direktur Kredit dan Risiko Tuan | Mr. JEFFREY BOB KARMAN*
Credit and Risk Director
Direktur Kepatuhan dan Legal Tuan | Mr. VIKTOR EBENHEIZER FANGGIDAE
Compliance and Legal Director
4. Memberikan wewenang dan kuasa kepada Direksi Perseroan, dengan hak substitusi,
baik sendiri-sendiri maupun bersama-sama, untuk melakukan segala dan setiap tindakan
yang diperlukan berkaitan dengan keputusan sebagaimana diambil dan/atau diputuskan
dalam Rapat ini, termasuk namun tidak terbatas untuk menyatakan/menuangkan
keputusan pengangkatan atau perubahan susunan Pengurus Perseroan tersebut, baik
setelah ditutupnya Rapat ini maupun setelah saat efektifnya pengangkatan anggota
Pengurus Perseroan sesuai keputusan tersebut di atas, ke dalam akta-akta yang dibuat
di hadapan Notaris, dan selanjutnya melakukan pemberitahuan kepada Menteri Hukum
Republik Indonesia serta melakukan segala hal yang dianggap perlu termasuk namun
tidak terbatas pada kewajiban pelaporan/pemberitahuan kepada instansi berwenang
sesuai dengan ketentuan yang berlaku.
Granting authority and power to the Board of Directors of the Company, with the right of
substitution, either individually or jointly, to take all and any actions necessary in relation
to the decisions taken and/or decided at this Meeting, including but not limited to
declaring/recording the decision to appoint or change the composition of the Company’s
Management, both after the closing of this Meeting and after the effective date of the
appointment of members of the Company’s Management in accordance with the above
decision, in deeds drawn up before a Notary, and subsequently notify the Minister of
Law of the Republic of Indonesia and perform all necessary actions, including but not
limited to the obligation to report/notify the competent authorities in accordance with
applicable regulations.
STRONGER Through Change | Integrated Report 187
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a'J BANKMAsPION
PELAKSANAAN RUPST TAHUN 2024 CONDUCT OF THE 2024 ANNUAL GENERAL
MEETING OF SHAREHOLDERS’
Selama tahun 2024, Bank telah menyelenggarakan 1 (satu) kali Rapat During 2024, the Bank held one (1) Annual General Meeting of
Umum Pemegang Saham Tahunan (RUPST). RUPST dilaksanakan pada Shareholders (AGM). The AGM was held on May 14, 2024, at 10:22
tanggal 14 Mei 2024 pada pukul 10.22 WIB. Pelaksanaan RUPST a.m. Western Indonesian Time. The AGM was held at Pacific Century
bertempat di Pacific Century Place, Function Room A level B1, Jl. Jend Place, Function Room A, Level B1, Jl. Jend Sudirman Kav. 52-53, South
Sudirman Kav. 52-53, Jakarta Selatan. Jakarta.
Rapat Umum Pemegang Saham Tahunan 14 Mei 2024
Annual General Meeting of Shareholders on May 14, 2024
Pemberitahuan Pengumuman Pemanggilan Pelaksanaan Hasil
Notice Announcement Notice Implementation Results
28 Maret 2024 5 April 2024 22 April 2024 14 Mei 2024 16 Mei 2024
March 28, 2024 April 5, 2024 April 22, 2024 May 14, 2024 May 16, 2024
Surat pemberitahuan ke Pemberitahuan melalui situs Pemanggilan melalui situs web Pelaksanaan RUPS • Pengumuman melalui situs
OJK dan BEI web Bursa Efek Indonesia dan Bursa Efek Indonesia, situs web Conducting the AGM web Bursa Efek Indonesia,
Notification letter to OJK situs web Perseroan (www. Bank (www. bankmaspion.co.id), situs web Bank (www.
and IDX bankmaspion.co.id), situs web dan situs web KSEI bankmaspion. co.id), dan
KSEI Summoning via the Indonesia situs web KSEI
Notification via the Indonesia Stock Exchange website, the
• Penyampaian hasil RUPST
Stock Exchange website and Bank’s website (www.
the Company’s website (www. bankmaspion.co.id), and the KSEI & RUPSLB ke OJK dan
bankmaspion.co.id), KSEI website Bursa Efek Indonesia
website • Announcement via the
Indonesia Stock Exchange
website Indonesia website,
Bank website (www.
bankmaspion.co.id), and
the KSEI website
• Submission of the results of
the AGM & RUPSLB to OJK
and the Indonesia Stock
Exchange
Kehadiran Dewan Komisaris dan Direksi Attendance of the Board of Commissioners and Board of
Directors
Dewan Komisaris Chat Luangarpa (Online) M. Pujiono Santoso
Board of Commissioners Pardi Kendy Diana Alim
Alan Jenviphakul
Direksi Kasemsri Charoensiddhi Endah Winarni
Board of Directors Iis Herijati (Online) Ivan Adrian Sumampouw
Viktor E. Fanggidae
...
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Page 189
LAPORAN TATA KELOLA PERUSAHAAN
Good Corporate Governance Report
Hasil Keputusan dan Realisasi Results of Decisions and Realization
ACARA RUPST HASIL KEPUTUSAN RUPST REALISASI
AGM AGENDA RESULTS OF THE AGM DECISIONS IMPLEMENTATION
1. Persetujuan dan pengesahan atas Acara Pertama Telah direalisasikan
Laporan Tahunan 2023 termasuk di 1. Menyetujui dan mengesahkan Laporan Tahunan Perseroan untuk Has been realized
dalamnya Laporan Kegiatan Perseroan, tahun buku yang berakhir pada tanggal 31 Desember 2023, termasuk
Laporan Pengawasan Dewan Komisaris didalamnya Laporan Direksi mengenai Kegiatan Usaha Perseroan, Laporan
dan Laporan Keuangan Perseroan untuk Pengawasan Dewan Komisaris dan Laporan Keuangan tahun buku yang
tahun buku yang berakhir pada tanggal berakhir pada tanggal 31 Desember 2023 yang telah diaudit oleh Kantor
31 Desember 2023. Akuntan Publik Tanubrata Sutanto Fahmi Bambang & Rekan sesuai
Approval and ratification of the Laporan Auditor Independen No. 00126/2.1068/AU.1/07/0117-3/1/III/2024
2023 Annual Report, including the tanggal 25 Maret 2024, serta memberikan pelunasan dan pembebasan
Company Activity Report, the Board of tanggung jawab sepenuhnya (acquit et de charge) kepada Direksi dan
Commissioners’ Supervision Report, and Dewan Komisaris Perseroan atas tindakan pengurusan dan pengawasan
the Company’s Financial Statements for yang mereka lakukan dalam tahun buku yang berakhir pada tanggal 31
the fiscal year ending December 31, Desember 2023 sepanjang tindakan-tindakan tersebut tercermin dalam
2023. Laporan Tahunan serta Laporan Keuangan tersebut serta dokumen
pendukungnya kecuali perbuatan penggelapan dan penipuan dan lain-lain
tindakan pidana.
First Agenda
1. To approve and ratify the Company’s Annual Report for the financial year
ending on December 31, 2023, including the Board of Directors’ Report on
the Company’s Business Activities, the Supervisory Report of the Board of
Commissioners and the Financial Statements for the fiscal year ending on
December 31, 2023, which have been audited by the Public Accounting
Firm Tanubrata Sutanto Fahmi Bambang & Partners in accordance with
Independent Auditor’s Report No. 00126/2.1068/AU.1/07/0117-3/1/
III/2024 dated March 25, 2024, and granting full acquittal and discharge
(acquit et de charge) to the Company’s Board of Directors and Board of
Commissioners for the management and supervision they carried out in
the financial year ending December 31, 2023, as long as these actions are
reflected in the Annual Report and Financial Statements and supporting
documents, except for acts of embezzlement, fraud, and other criminal
acts.
2. Penetapan penggunaan laba Perseroan Acara Kedua Telah direalisasikan
untuk tahun buku yang berakhir pada 1. Menyetujui; Has been realized
tanggal 31 Desember 2023. • Menyetujui penggunaan laba bersih Perseroan sebesar 4,74%
Determination of the use of the (Empat Koma Tujuh Puluh Empat) dari Laba Bersih atau kurang lebih
Company’s profits for the fiscal year Rp3.000.000.000 (Tiga Miliar Rupiah) disisihkan untuk dana cadangan
ending December 31, 2023. guna memenuhi Pasal 70 Undang-Undang Perseroan Terbatas.
• Sisanya sebesar Rp60.253.409.804 (Enam Puluh Miliar Dua Ratus
Lima Puluh Tiga Juta Empat Ratus Sembilan Ribu Delapan Ratus
Empat Rupiah) dibukukan sebagai laba ditahan.
Second Agenda
1. Approved;
• Approving the use of 4.74% (Four Point Seven Four Four) of the
Company’s net profit, or approximately IDR 3,000,000,000 (Three
Billion Rupiah), to be set aside as reserve funds in accordance with
Article 70 of the Limited Liability Company Law.
• The remaining amount of Rp60,253,409,804 (Sixty Billion Two Hundred
Fifty-Three Million Four Hundred Nine Thousand Eight Hundred Four
Rupiah) is recorded as retained earnings.
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a'J BANKMAsPION
ACARA RUPST HASIL KEPUTUSAN RUPST REALISASI
AGM AGENDA RESULTS OF THE AGM DECISIONS IMPLEMENTATION
3. Penunjukkan Akuntan Publik dan/atau Acara Ketiga Telah direalisasikan
Kantor Akuntan Publik untuk mengaudit 1. Menyetujui memberikan wewenang kepada Dewan Komisaris Perseroan Has been realized
Laporan Keuangan Perseroan untuk untuk menunjuk Kantor Akuntan Publik dan Akuntan Publik Terdaftar yang
tahun buku yang berakhir pada tanggal akan mengaudit Laporan Keuangan perseroan untuk tahun buku yang
31 Desember 2024, dan pemberian berakhir pada tanggal 31 Desember 2024, serta menetapkan besarnya
wewenang untuk menetapkan jumlah honorarium dan persyaratan lainnya terkait penunjukan tersebut dengan
honorarium serta persyaratan lain memperhatikan rekomendasi Komite Audit dan peraturan perundang-
penunjukkannya. undangan yang berlaku, dikarenakan masih memerlukan waktu untuk
mempertimbangkan dan menunjuk Kantor Akuntan Publik dan Akuntan
Appointment of a Public Accountant Publik terdaftar. Kriteria minimal yang diusulkan dalam penunjukan Kantor
and/or Public Accounting Firm to audit Akuntan Publik dan Akuntan Publik terdaftar adalah sebagai berikut:
the Company’s Financial Statements • Kantor Akuntan Publik dan Akuntan Publik yang terdaftar di Otoritas
for the fiscal year ending on December Jasa Keuangan
31, 2024, and granting of authority to • Memiliki pengalaman dalam melakukan audit terhadap institusi
determine the amount of remuneration keuangan khususnya perbankan
and other requirements for the • Profesional dalam menjalankan tugasnya sebagaimana kelaziman
appointment. yang berlaku umum
Third Agenda
1. Approve the granting of authority to the Board of Commissioners of the
Company to appoint a Public Accounting Firm and Registered Public
Accountant to audit the Company’s Financial Statements for the fiscal year
ending December 31, 2024, and to determine the amount of remuneration
and other requirements related to the appointment by taking into account
the recommendations of the Audit Committee and applicable laws and
regulations, as it still requires time to consider and appoint a Public
Accounting Firm and Registered Public Accountant. The minimum criteria
proposed for the appointment of a Public Accounting Firm and Registered
Public Accountant are as follows:
• Public Accounting Firms and Public Accountants registered with the
Financial Services Authority
• Experience in auditing financial institutions, particularly banks
• Professional in performing duties in accordance with generally
accepted practices
4. Penetapan gaji atau honorarium serta Acara Keempat Telah direalisasikan
tunjangan lain kepada anggota Direksi 1. Menyetujui dan melimpahkan kewenangan kepada Pemegang Saham Has been realized
dan Dewan Komisaris Perseroan. Pengendali Perseroan untuk menetapkan besarnya gaji dan honorarium
Determination of salaries or honoraria serta tunjangan lain yang akan dibayarkan oleh Perseroan kepada para
and other allowances for members of anggota Direksi dan Dewan Komisaris berdasarkan Surat Pengajuan
the Company’s Board of Directors and tertulis untuk dikoreksi atau disetujui serta ditandatangani oleh Pemegang
Board of Commissioners. Saham Pengendali dengan memperhatikan rekomendasi dari Komite
Remunerasi dan Nominasi
Fourth Agenda
1. To approve and delegate authority to the Controlling Shareholder of the
Company to determine the amount of salaries, honoraria, and other
allowances to be paid by the Company to members of the Board of Directors
and Board of Commissioners based on a written Submission Letter to be
corrected or approved and signed by the Controlling Shareholder, taking
into account the recommendations of the Remuneration and Nomination
Committee.
5. Laporan Realisasi penggunaan dana Acara Kelima Telah direalisasikan
hasil Penambahan Modal dengan 1. Menyetujui menerima baik laporan realisasi penggunaan dana hasil Has been realized
memberikan Hak Memesan Efek Penambahan Modal dengan memberikan Hak Memesan Efek Terlebih
Terlebih Dahulu II (“PMHMETD II”) per Dahulu II ("PMHMETD II")
31 Desember 2023.
Report on the Realization of the use of Fifth Agenda
funds from Capital Increase by granting 1. Approved to accept the report on the realization of the use of funds from
Pre-emptive Rights II (“PMHMETD II”) the Capital Increase by granting Preemptive Rights II (“PMHMETD II”).
as of December 31, 2023.
...
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Page 191
LAPORAN TATA KELOLA PERUSAHAAN
Good Corporate Governance Report
ACARA RUPST HASIL KEPUTUSAN RUPST REALISASI
AGM AGENDA RESULTS OF THE AGM DECISIONS IMPLEMENTATION
6. Laporan Realisasi penggunaan dana Acara Keenam Telah direalisasikan
hasil Penambahan Modal dengan 1. Menyetujui menerima baik laporan realisasi penggunaan dana hasil Has been realized
memberikan Hak Memesan Efek Penambahan Modal dengan memberikan Hak Memesan Efek Terlebih
Terlebih Dahulu II (“PMHMETD III”) per Dahulu III ("PMHMETD III")
31 Desember 2023.
Report on the Realization of the Use Sixth Agenda
of Funds from the Capital Increase 1. Approving and accepting the report on the realization of the use of funds
by Granting Preemptive Rights to from the Capital Increase by granting Preemptive Rights III (“PMHMETD
Subscribe to Securities III (“PMHMETD III”)
III”) as of December 31, 2023.
PELAKSANAAN RUPST DAN RUPSLB TAHUN IMPLEMENTATION OF THE 2023 ANNUAL GENERAL
2023 MEETING OF SHAREHOLDERS AND EXTRAORDINARY
GENERAL MEETING OF SHAREHOLDERS
Selama tahun 2023, Bank telah menyelenggarakan 1 (satu) kali Rapat During 2023, the Bank held one Annual General Meeting of Shareholders
Umum Pemegang Saham Tahunan (RUPST) dan 1 (satu) kali Rapat (AGM) and one Extraordinary General Meeting of Shareholders (EGM).
Umum Pemegang Saham Luar Biasa (RUPSLB). RUPST dilaksanakan The AGM was held on June 15, 2023, at 09:56 WIB, and the EGMS
pada tanggal 15 Juni 2023 pada pukul 09.56 WIB dan RUPSLB was held on June 15, 2023, at 11:05 WIB. The AGM and EGMS were
dilaksanakan pada tanggal 15 Juni 2023 pada pukul 11.05 WIB. held at Bank Maspion (Head Office), Jalan Basuki Rahmat No.50-54,
Pelaksanaan RUPST dan RUPSLB bertempat di Bank Maspion (Kantor Surabaya.
Pusat), Jalan Basuki Rahmat No.50-54, Surabaya.
Rapat Umum Pemegang Saham Tahunan dan Rapat Umum Pemegang Saham Luar Biasa 15 Juni 2023
Annual General Meeting of Shareholders and Extraordinary General Meeting of Shareholders on June 15, 2023
Pemberitahuan Pengumuman Pemanggilan Pelaksanaan Hasil
Notice Announcement Notice Implementation Results
2 Mei 2023 9 Mei 2023 24 Mei 2023 15 Juni 2023 19 Juni 2023
May 2, 2023 May 9, 2023 May 24, 2023 June 15, 2023 June 19, 2023
Surat pemberitahuan ke Pemberitahuan melalui situs Pemanggilan melalui situs web Pelaksanaan RUPST • Pengumuman melalui situs
OJK dan BEI web Bursa Efek Indonesia dan Bursa Efek Indonesia, situs web dan RUPSLB web Bursa Efek Indonesia,
Notification letter to OJK situs web Perseroan (www. Bank (www. bankmaspion.co.id), Implementation of the situs web Bank (www.
and IDX bankmaspion.co.id), situs web dan situs web KSEI AGM and EGMS bankmaspion. co.id), dan
KSEI Summoning via the Indonesia
situs web KSEI
Notification via the Indonesia Stock Exchange website, the
Stock Exchange website and Bank’s website (www. • Penyampaian hasil RUPST
the Company’s website (www. bankmaspion.co.id), and the KSEI & RUPSLB ke OJK dan
bankmaspion.co.id), KSEI website Bursa Efek Indonesia
website • Announcement via the
Indonesia Stock Exchange
website Indonesia website,
Bank website (www.
bankmaspion.co.id), and
the KSEI website
• Submission of the results of
the AGM & RUPSLB to OJK
and the Indonesia Stock
Exchange
Kehadiran Dewan Komisaris dan Direksi Attendance of the Board of Commissioners and Board of
Directors
Dewan Komisaris Chat Luangarpa M. Pujiono Santoso
Board of Commissioners Pardi Kendy Diana Alim
Alan Jenviphakul
Direksi Kasemsri Charoensiddhi Endah Winarni
Board of Directors Iis Herijati Ivan Adrian Sumampouw
Viktor E. Fanggidae
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a'J BANKMAsPION
ACARA RUPST HASIL KEPUTUSAN RUPST REALISASI
AGM AGENDA RESULTS OF THE AGM DECISIONS IMPLEMENTATION
1. Persetujuan dan pengesahan atas Laporan Acara Pertama Telah direalisasikan
Tahunan 2022 termasuk di dalamnya Laporan Menyetujui dan mengesahkan Laporan Tahunan Perseroan untuk tahun buku Has been realized
Kegiatan Perseroan, Laporan Pengawasan yang berakhir pada tanggal 31Desember 2022, termasuk didalamnya Laporan
Dewan Komisaris dan Laporan Keuangan Direksi mengenai Kegiatan Usaha Perseroan, Laporan Pengawasan Dewan
Komisaris dan Laporan Keuangan tahun buku yang berakhir pada tanggal
Perseroan untuk tahun buku yang berakhir
31 Desember 2022 yang telah diaudit oleh Kantor Akuntan Publik Tanubrata
pada tanggal 31 Desember 2022. Sutanto Fahmi Bambang & Rekan sesuai Laporan Auditor Independen No.
00213/2.1068/AU.1/07/0117-3/1/III/2023 tanggal 30 Maret 2023, serta
Approval and ratification of the 2022 Annual memberikan pelunasan dan pembebasan tanggung jawab sepenuhnya (acquit
Report, including the Company Activity et de charge) kepada Direksi dan Dewan Komisaris Perseroan atas tindakan
Report, the Board of Commissioners’ pengurusan dan pengawasan yang mereka lakukan dalam tahun buku yang
Supervision Report, and the Company’s berakhir pada tanggal 31 Desember 2022 sepanjang tindakan-tindakan
Financial Statements for the fiscal year ending tersebut tercermin dalam Laporan Tahunan serta Laporan Keuangan tersebut
December 31, 2022. serta dokumen pendukungnya kecuali perbuatan penggelapan dan penipuan
dan lain-lain tindakan pidana.
First Agenda
To approve and ratify the Company’s Annual Report for the financial year ending
December 31, 2022, including the Board of Directors’ Report on the Company’s
Business Activities, the Supervisory Report of the Board of Commissioners
and the Financial Statements for the fiscal year ending December 31, 2022,
which have been audited by the Public Accounting Firm Tanubrata Sutanto
Fahmi Bambang & Partners in accordance with Independent Auditor’s Report
No. 00213/2.1068/AU.1/07/0117-3/1/III/2023 dated March 30, 2023, and
granting full acquittal and discharge (acquit et de charge) to the Company’s
Board of Directors and Board of Commissioners for the management and
supervision actions they carried out in the fiscal year ending on December 31,
2022, as long as these actions are reflected in the Annual Report and Financial
Statements and supporting documents, except for acts of embezzlement,
fraud, and other criminal acts.
2. Penetapan penggunaan laba Perseroan untuk Acara Kedua Telah direalisasikan
tahun buku yang berakhir pada tanggal 31 Menyetujui penggunaan laba bersih Perseroan tahun buku yang berakhir pada Has been realized
Desember 2022. tanggal 31 Desember 2022 yaitu sebesar Rp114.940.963.515,00 (Seratus
Empat Belas Miliar Sembilan Ratus Empat Puluh Juta Sembilan Ratus Enam
Puluh Tiga Ribu Lima Ratus Lima Belas Rupiah) yang akan dimasukkan untuk
Determination of the Company’s profit
menambah cadangan umum dan sisanya akan dibukukan sebagai laba
appropriation for the financial year ending on ditahan, untuk menambah modal Perseroan.
December 31, 2022.
Second Agenda
Approving the use of the Company’s net profit for the fiscal year ending on
December 31, 2022, amounting to Rp114,940,963,515.00 (One hundred
fourteen billion nine hundred forty million nine hundred sixty-three thousand
five hundred fifteen rupiah) to be allocated to increase the general reserve,
with the remainder recorded as retained earnings to increase the Company’s
capital.
...
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LAPORAN TATA KELOLA PERUSAHAAN
Good Corporate Governance Report
ACARA RUPST HASIL KEPUTUSAN RUPST REALISASI
AGM AGENDA RESULTS OF THE AGM DECISIONS IMPLEMENTATION
3. Penunjukan Akuntan Publik dan/atau Kantor Acara Ketiga Telah direalisasikan
Akuntan Publik untuk mengaudit Laporan Memberikan wewenang kepada Dewan Komisaris Perseroan untuk menunjuk Has been realized
Keuangan Perseroan untuk tahun buku yang Kantor Akuntan Publik dan Akuntan Publik Terdaftar yang akan mengaudit
berakhir pada tanggal 31 Desember 2023, laporan keuangan Perseroan untuk tahun buku yang berakhir pada tanggal
31 Desember 2023, serta menetapkan besarnya honorarium dan persyaratan
dan pemberian wewenang untuk menetapkan
lainnya terkait penunjukan tersebut dengan memperhatikan rekomendasi
jumlah honorarium serta persyaratan lain Komite Audit dan peraturan perundang- undangan yang berlaku, dikarenakan
penunjukkannya. masih memerlukan waktu untuk mempertimbangkan dan menunjuk Kantor
Akuntan Publik dan Akuntan Publik terdaftar. Kriteria minimal yang diusulkan
Appointment of a Public Accountant and/or dalam penunjukan Kantor Akuntan Publik dan Akuntan Publik terdaftar adalah
Public Accounting Firm to audit the Company’s sebagai berikut:
Financial Statements for the fiscal year a. Kantor Akuntan Publik dan Akuntan Publik yang terdaftar di Otoritas Jasa
ending on December 31, 2023, and granting Keuangan;
of authority to determine the amount of b. Memiliki pengalaman dalam melakukan audit terhadap institusi
honorarium and other requirements for the keuangan khususnya perbankan;
appointment. c. Profesional dalam menjalankan tugasnya sebagaimana kelaziman yang
berlaku umum
Third Agenda
Authorizing the Board of Commissioners of the Company to appoint a Public
Accounting Firm and Registered Public Accountant to audit the Company’s
financial statements for the fiscal year ending December 31, 2023, as well
as determining the amount of honorarium and other requirements related to
the appointment by taking into account the recommendations of the Audit
Committee and applicable laws and regulations, as it still requires time
to consider and appoint a Public Accounting Firm and Registered Public
Accountant. The minimum criteria proposed in the appointment of a Public
Accounting Firm and Registered Public Accountant are as follows:
a. Public Accounting Firms and Public Accountants registered with the
Financial Services Authority;
b. Experience in auditing financial institutions, particularly banks;
c. Professional in performing their duties in accordance with generally
accepted practices
4. Penetapan gaji atau honorarium serta Acara Keempat Telah direalisasikan
tunjangan lain kepada anggota Direksi dan Menyetujui dan melimpahkan wewenangan kepada Pemegang Saham Has been realized
Dewan Komisaris Perseroan. Pengendali Perseroan untuk menetapkan besarnya gaji atau honorarium
serta tunjangan lain yang akan dibayarkan oleh Perseroan kepada para
anggota Direksi dan Dewan Komisaris berdasarkan Surat Pengajuan tertulis
Determination of salaries or honoraria
untuk dikoreksi atau disetujui serta ditandatangani oleh Pemegang Saham
and other allowances for members of the Pengendali dengan memperhatikan rekomendasi dari Komite Remunerasi dan
Company’s Board of Directors and Board of Nominasi.
Commissioners.
Fourth Agenda
To approve and delegate authority to the Controlling Shareholder of the
Company to determine the amount of salary or honorarium and other benefits
to be paid by the Company to members of the Board of Directors and Board
of Commissioners based on a written Submission Letter to be corrected or
approved and signed by the Controlling Shareholder, taking into account the
recommendations of the Remuneration and Nomination Committee.
5. Laporan Realisasi penggunaan dana hasil Acara Kelima Telah direalisasikan
Penambahan Modal dengan memberikan Hak Menerima baik laporan realisasi penggunaan dana hasil Penambahan Modal Has been realized
Memesan Efek Terlebih Dahulu II (“PMHMETD dengan memberikan Hak Memesan Efek Terlebih Dahulu II (“PMHMETD II”).
II”) per 31 Desember 2022.
Fifth Agenda
Accepting the report on the realization of the use of funds from the Capital
Report on the realization of the use of funds Increase of by granting Preemptive Rights II (“PMHMETD II”).
from the Capital Increase by granting Pre-
emptive Rights to Subscribe to New Shares II
(“PMHMETD II”) as of December 31, 2022.
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a'J BANKMAsPION
ACARA RUPSLB: HASIL KEPUTUSAN RUPSLB:
REALISASI
EXTRAORDINARY GENERAL MEETING RESULTS OF THE EXTRAORDINARY GENERAL
IMPLEMENTATION
OF SHAREHOLDERS: MEETING OF SHAREHOLDERS:
1. Persetujuan atas peningkatan modal Acara Pertama Telah direalisasikan
dasar Perseroan dan perubahan Pasal 4 a. Menyetujui dan meningkatkan modal dasar Perseroan semula Has been realized
ayat 1 Anggaran Dasar Perseroan serta sebesar Rp3.400.000.000.000,00 (tiga triliun empat ratus
pemberian kuasa dan wewenang kepada miliar Rupiah) menjadi sebesar Rp7.200.000.000.000,00
Direksi Perseroan dengan hak substitusi (tujuh triliun dua ratus miliar Rupiah), serta merubah pasal
untuk melaksanakan segala tindakan 4 ayat 1 Anggaran Dasar Perseroan sebagaimana telah
yang diperlukan sehubungan dengan dijelaskan dalam Rapat.
peningkatan modal dasar tersebut. b. Menyetujui untuk memberikan wewenang dan kuasa
kepada Direksi Perseroan, baik sendiri-sendiri maupun
Approval of the increase in the Company’s bersama-sama dengan hak substitusi untuk melakukan
authorized capital and amendment to segala dan setiap tindakan yang diperlukan sehubungan
Article 4 paragraph 1 of the Company’s dengan keputusan tersebut, termasuk tetapi tidak terbatas
Articles of Association, as well as the untuk menyatakan/menuangkan keputusan tersebut
granting of power and authority to the dalam akta-akta yang dibuat dihadapan Notaris, untuk
Company’s Board of Directors with the right mengubah dan/atau menyusun kembali ketentuan Pasal 4
of substitution to carry out all necessary ayat 1 Anggaran Dasar Perseroan atau Pasal 4 Anggaran
actions in connection with the increase in Dasar Perseroan secara keseluruhan sesuai keputusan
authorized capital. tersebut sebagaimana yang disyaratkan oleh serta sesuai
dengan ketentuan perundang-undangan yang berlaku, yang
selanjutnya untuk mengajukan permohonan persetujuan
dan/atau menyampaikan pemberitahuan atas keputusan
Rapat ini dan/atau perubahan Anggaran Dasar Perseroan
dalam keputusan Rapat ini kepada instansi yang berwenang,
serta melakukan semua dan setiap tindakan yang diperlukan
sesuai dengan peraturan perundang-undangan yang berlaku.
First Agenda
a. Approving and increasing the Company’s authorized capital
from Rp3,400,000,000,000.00 (three trillion four hundred
billion Rupiah) to Rp7,200,000,000,000.00 (seven trillion two
hundred billion Rupiah), and amend Article 4 paragraph 1 of
the Company’s Articles of Association as explained in the
Meeting.
b. Agree to grant authority and power to the Company’s Board
of Directors, either individually or jointly with the right
of substitution, to take all and any actions necessary in
connection with the decision, including but not limited to
stating/recording the decision in deeds drawn up before
a Notary Public, to amend and/or redraft the provisions
of Article 4 paragraph 1 of the Company’s Articles of
Association or Article 4 of the Company’s Articles of
Association as a whole in accordance with the decision
as required by and in accordance with the applicable laws
and regulations, and subsequently to submit a request for
approval and/or submit notification of the decision of this
Meeting and/or amendments to the Company’s Articles of
Association in the decision of this Meeting to the competent
authority, as well as to take all and any actions necessary in
accordance with applicable laws and regulations.
...
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LAPORAN TATA KELOLA PERUSAHAAN
Good Corporate Governance Report
ACARA RUPSLB: HASIL KEPUTUSAN RUPSLB:
REALISASI
EXTRAORDINARY GENERAL MEETING RESULTS OF THE EXTRAORDINARY GENERAL
IMPLEMENTATION
OF SHAREHOLDERS: MEETING OF SHAREHOLDERS:
2. Persetujuan atas rencana penambahan Acara Kedua Telah direalisasikan
modal dengan memberikan Hak Memesan Menyetujui penambahan modal Perseroan, dengan mengeluarkan Has been realized
Efek Terlebih Dahulu III kepada para saham baru dari portepel dalam jumlah sebanyak-banyaknya
pemegang saham yang akan dilakukan 12.500.000.000 (dua belas miliar lima ratus juta) saham dengan
nilai nominal Rp100,00 (seratus rupiah) per saham, dengan
oleh Perseroan (“PMHMETD III”), dengan
menerbitkan Hak Memesan Efek Terlebih Dahulu dalam rangka
demikian mengubah Pasal 4 ayat 2 Penambahan Modal dengan memberikan Hak Memesan
Anggaran Dasar Perseroan, termasuk Efek Terlebih Dahulu ("PMHMETD"), dengan memperhatikan
persetujuan pelimpahan kewenangan peraturan perundang-undangan yang berlaku dan peraturan
dengan memberikan kuasa kepada yang berlaku di Pasar Modal, khususnya Peraturan Otoritas Jasa
Direksi Perseroan untuk melaksanakan Keuangan Nomor 32/POJK.04/2015 tentang Penambahan Modal
segala tindakan yang dianggap perlu Perusahaan Terbuka dengan memberikan Hak Memesan Efek
untuk melaksanakan PMHMETD tersebut, Terlebih Dahulu sebagaimana diubah dengan Peraturan Otoritas
termasuk tetapi tidak terbatas pada Jasa Keuangan Nomor 14/POJK.04/2019 Tentang Perubahan
Atas Peraturan Otoritas Jasa Keuangan Nomor 32/POJK.04/2015
mencatatkan saham yang diterbitkan
Tentang Penambahan Modal Perusahaan Terbuka dengan
dalam PMHMETD pada Bursa Efek memberikan Hak Memesan Efek Terlebih Dahulu, termasuk:
Indonesia, menetapkan kepastian a. Menyetujui dan merubah ketentuan Anggaran Dasar
jumlah saham yang diterbitkan dengan Perseroan sehubungan dengan peningkatan modal
persetujuan Dewan Komisaris Perseroan, ditempatkan dan modal disetor Perseroan dalam rangka
maupun syarat dan ketentuan PMHMETD Penambahan Modal dengan memberikan Hak Memesan
lainnya, serta untuk menyatakan/ Efek Terlebih Dahulu;
menuangkan dalam akta notaris tersendiri b. Memberikan wewenang dan kepada Direksi Perseroan
mengenai perubahan Anggaran Dasar untuk melaksanakan tindakan-tindakan yang diperlukan
sehubungan dengan PMHMETD, yang mencakup:
Perseroan akibat peningkatan modal
i. Menetapkan realisasi jumlah saham yang akan
ditempatkan dan disetor Perseroan dalam
dikeluarkan dengan persetujuan Dewan Komisaris
rangka PMHMETD. Perseroan;
ii. Menetapkan rasio Hak Memesan Efek Terlebih Dahulu
Approval of the capital increase plan (HMETD);
by granting Preemptive Rights III to iii. Menetapkan harga pelaksanaan HMETD;
shareholders to be carried out by the iv. Menetapkan jadwal PMHMETD;
Company (“PMHMETD III”), thereby c. Memberikan kuasa dan kewenangan kepada Dewan
amending Article 4 paragraph 2 of the Komisaris dan/atau Direksi Perseroan, dengan hak substitusi,
Company’s Articles of Association, untuk menyatakan jumlah saham yang dikeluarkan dan
perubahan anggaran dasar Perseroan akibat PMHMETD
including approval of the transfer of
sesuai dengan ketentuan Anggaran Dasar Perseroan dan
authority by granting power to the peraturan yang berlaku di bidang Pasar Modal, serta untuk
Company’s Board of Directors to carry out melakukan semua dan setiap tindakan yang diperlukan
all actions deemed necessary to implement sehubungan dengan PMHMETD, termasuk tetapi tidak
the PMHMETD, including but not limited to terbatas untuk:
listing the shares issued in the PMHMETD i. Melakukan semua dan setiap tindakan yang diperlukan
on the Indonesia Stock Exchange, sehubungan dengan PMHMETD, tanpa ada suatu
determining the number of shares to be tindakanpun yang dikecualikan, kesemuanya dengan
issued with the approval of the Company’s memperhatikan ketentuan peraturan perundang-
undangan yang berlaku dan peraturan yang berlaku di
Board of Commissioners, as well as other Pasar Modal;
terms and conditions of the PMHMETD, ii. Menyatakan/menuangkan keputusan tersebut dalam
and to declare/set forth in a separate akta-akta yang dibuat dihadapan Notaris, untuk
notarial deed regarding the amendment to merubah dan/atau menyusun kembali ketentuan
the Company’s Articles of Association due Pasal 4 ayat 2 Anggaran Dasar Perseroan atau Pasal
to the increase in the Company’s issued 4 Anggaran Dasar Perseroan secara keseluruhan
and paid-up capital in the context of the sesuai keputusan tersebut (termasuk menegaskan
PMHMETD. susunan pemegang saham dalam akta tersebut
bilamana diperlukan), sebagaimana yang disyaratkan
oleh serta sesuai dengan ketentuan perundang-
undangan yang berlaku, yang selanjutnya untuk
mengajukan permohonan kepada pihak/pejabat yang
berwenang, untuk memperoleh persetujuan dan/atau
menyampaikan pemberitahuan atas keputusan Rapat
ini dan/atau perubahan Anggaran Dasar Perseroan
dalam keputusan Rapat ini, serta melakukan semua
dan setiap tindakan yang diperlukan, sesuai dengan
peraturan perundang-undangan yang berlaku.
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ACARA RUPSLB: HASIL KEPUTUSAN RUPSLB:
REALISASI
EXTRAORDINARY GENERAL MEETING RESULTS OF THE EXTRAORDINARY GENERAL
IMPLEMENTATION
OF SHAREHOLDERS: MEETING OF SHAREHOLDERS:
Second Agenda
Approving the addition of capital to the Company, by issuing
new shares from treasury stock in a maximum amount of
12,500,000,000 (twelve billion five hundred million) shares with
a nominal value of Rp 100.00 (one hundred rupiah) per share, by
issuing Preemptive Rights in the context of Capital Increase by
granting Preemptive Rights (“PMHMETD”), with due regard to
the applicable laws and regulations and regulations applicable
in the Capital Market, in particular Financial Services Authority
Regulation Number 32/POJK.04/2015 concerning Capital
Increase of Public Companies by granting Pre-emptive Rights as
amended by Financial Services Authority Regulation Number 14/
POJK.04/2019 concerning Amendments to Financial Services
Authority Regulation Number 32/POJK.04/2015 concerning
Capital Increase of Public Companies by granting Pre-emptive
Rights, including:
a. Approving and amending the provisions of the Company’s
Articles of Association in relation to the increase in the
Company’s issued and paid-up capital in the context of
Capital Increase by granting Pre-emptive Rights;
b. Granting authority to the Company’s Board of Directors to
carry out the necessary actions in connection with the
PMHMETD, which include:
i. Determining the number of shares to be issued with the
approval of the Company’s Board of Commissioners;
ii. Determining the Preemptive Rights Ratio (HMETD);
iii. Determining the exercise price of the HMETD;
iv. Determining the PMHMETD schedule;
c. Granting power and authority to the Board of Commissioners
and/or Board of Directors of the Company, with the right of
substitution, to declare the number of shares issued and
amendments to the Company’s Articles of Association as a
result of the PMHMETD in accordance with the provisions
of the Company’s Articles of Association and applicable
regulations in the Capital Market, and to take all and any
actions necessary in connection with the PMHMETD,
including but not limited to:
i. Performing all and any actions necessary in connection
with the PMHMETD, without any action being excluded,
all in accordance with the provisions of applicable
laws and regulations and regulations applicable in the
Capital Market;
ii. Stating/recording the decision in a deed drawn up
before a Notary to amend and/or redraft the provisions
of Article 4 paragraph 2 of the Company’s Articles of
Association or Article 4 of the Company’s Articles of
Association as a whole in accordance with the decision
(including confirming the composition of shareholders
in the deed if necessary), as required by and in
accordance with the applicable laws and regulations, to
subsequently submit a request to the competent party/
official to obtain approval and/or submit notification of
the decision of this Meeting and/or amendments to the
Company’s Articles of Association in the decision of
this Meeting, and to take all and any necessary actions
in accordance with the applicable laws and regulations.
...
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LAPORAN TATA KELOLA PERUSAHAAN
Good Corporate Governance Report
Dewan Komisaris
Board of Commissioners [OJK E.1][GRI 2-11]
Dewan Komisaris merupakan organ utama yang memiliki tugas The Board of Commissioners is the main body responsible for supervising
untuk mengawasi kebijakan pengelolaan serta jalannya operasional the management policies and operations of the Company carried out
Perseroan yang dijalankan oleh Direksi, sekaligus memberikan by the Board of Directors, as well as providing advice to support the
nasihat guna mendukung kepentingan Perseroan sesuai dengan interests of the Company in accordance with its vision and mission.
visi dan misinya. Sebagai bagian dari implementasi Tata Kelola As part of the implementation of Corporate Governance in accordance
Perusahaan yang mengacu pada Anggaran Dasar, Dewan Komisaris with the Articles of Association, the Board of Commissioners carries
menjalankan tugas dan tanggung jawabnya secara independen untuk out its duties and responsibilities independently to prevent conflicts of
mencegah terjadinya benturan kepentingan (conflict of interest) dan interest and ensure the Company’s compliance with all applicable laws
memastikan kepatuhan Perseroan terhadap seluruh ketentuan hukum and regulations. The process of appointing and dismissing members of
dan peraturan yang berlaku. Proses pengangkatan dan pemberhentian the Board of Commissioners is carried out through the GMS mechanism,
anggota Dewan Komisaris dilakukan melalui mekanisme RUPS, di where the Board of Commissioners submits an accountability report on
mana Dewan Komisaris menyampaikan laporan pertanggungjawaban the performance of its duties in that forum.
atas pelaksanaan tugasnya dalam forum tersebut.
Piagam Dewan Komisaris Board of Commissioners Charter
Perseroan telah memiliki pedoman dan tata tertib kerja Dewan The Company has guidelines and rules of procedure for the Board
Komisaris sebagaimana yang tertuang dalam Piagam Dewan of Commissioners as set forth in the Board of Commissioners
Komisaris (BOC Charter). BOC Charter berfungsi sebagai panduan Charter (BOC Charter). The BOC Charter serves as a guide for the
pelaksanaan tugas tanggung jawab dan wewenang Dewan Komisaris implementation of the duties, responsibilities, and authorities of the
yang disusun dengan mengacu pada Anggaran Dasar Perseroan, Board of Commissioners, which are formulated with reference to the
peraturan perundang-undangan yang berlaku, serta praktik-praktik tata Company’s Articles of Association, applicable laws and regulations,
kelola yang baik. and good governance practices.
Tugas, Wewenang dan Tanggung Jawab Dewan Duties, Authorities, and Responsibilities of the Board
Komisaris [GRI 2-12, 2-13] of Commissioners [GRI 2-12, 2-13]
Tugas dan tanggung jawab Dewan Komisaris antara lain mencakup: The duties and responsibilities of the Board of Commissioners include:
1. Dewan Komisaris bertanggung jawab kepada pemegang saham. 1. The Board of Commissioners is accountable to the shareholders.
2. Dewan Komisaris wajib melaksanakan tugas dan tanggung 2. The Board of Commissioners shall perform its duties and
jawab secara independen dan memastikan terselenggaranya responsibilities independently and ensure the implementation
pelaksanaan Good Corporate Governance dalam setiap kegiatan of Good Corporate Governance in all activities of the Bank at all
Bank pada seluruh jenjang organisasi. levels of the organization.
3. Dewan Komisaris wajib melaksanakan pengawasan terhadap 3. The Board of Commissioners shall supervise the implementation
pelaksanaan tugas dan tanggung jawab Direksi, serta memberikan of the duties and responsibilities of the Board of Directors and
saran kepada Direksi. provide advice to the Board of Directors.
4. Dewan Komisaris wajib mengarahkan, memantau dan 4. The Board of Commissioners shall direct, monitor, and evaluate the
mengevaluasi pelaksanaan kebijakan strategis Bank. implementation of the Bank’s strategic policies.
5. Dewan Komisaris dilarang terlibat dalam pengambilan keputusan 5. The Board of Commissioners is prohibited from being involved in
kegiatan operasional Bank, kecuali: decision-making regarding the Bank’s operational activities, except:
a. penyediaan dana kepada pihak terkait sesuai ketentuan Bank a. the provision of funds to related parties in accordance with
Indonesia Bank Indonesia regulations
b. hal-hal lain sesuai Anggaran Dasar atau peraturan b. other matters in accordance with the Articles of Association
perundangan yang berlaku or applicable laws and regulations
6. Pengambilan keputusan oleh Dewan Komisaris merupakan bagian 6. Decision-making by the Board of Commissioners is part of its
dari tugas pengawasan sehingga tidak meniadakan tanggung supervisory duties and therefore does not negate the responsibility
jawab Direksi atas pelaksanaan kepengurusan Bank. of the Board of Directors for the management of the Bank.
7. Dewan Komisaris wajib memastikan bahwa Direksi telah 7. The Board of Commissioners must ensure that the Board of
menindaklanjuti temuan audit dan rekomendasi dari Satuan Directors has followed up on audit findings and recommendations
Kerja Audit Intern Bank, auditor ekstern, hasil pengawasan Bank from the Bank’s Internal Audit Unit, external auditors, Bank
Indonesia dan/atau hasil pengawasan otoritas lain. Indonesia’s supervisory results, and/or the supervisory results of
other authorities.
8. Dalam hal Direktur Kepatuhan belum atau tidak melaporkan 8. In the event that the Compliance Director has not reported to Bank
kepada Bank Indonesia, maka Dewan Komisaris wajib Indonesia, the Board of Commissioners is required to notify Bank
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a'J BANKMAsPION
memberitahukan kepada Bank Indonesia paling lambat 7 (tujuh) Indonesia no later than 7 (seven) days after discovering:
hari sejak ditemukannya:
a. pelanggaran peraturan perundang-undangan di bidang a. violations of laws and regulations in the field of finance and
keuangan dan perbankan; dan banking; and
b. keadaan atau perkiraan keadaan yang dapat membahayakan b. circumstances or anticipated circumstances that could
kelangsungan usaha Bank. Antara lain berdasarkan jeopardize the Bank’s business continuity. including, among
rekomendasi dari komite-komite yang membantu efektivitas other things, based on recommendations from committees
pelaksanaan tugas Dewan Komisaris. that assist in the effective performance of the Board of
Commissioners’ duties.
9. Dalam rangka mendukung efektivitas pelaksanaan tugas dan 9. In order to support the effectiveness of the implementation of its
tanggung jawabnya, Dewan Komisaris wajib membentuk paling duties and responsibilities, the Board of Commissioners is required
kurang: to establish at least:
a. Komite Audit a. Audit Committee
b. Komite Pemantau Risiko b. Risk Oversight Committee
c. Komite Remunerasi dan Nominasi c. Remuneration and Nomination Committee
10. Dewan Komisaris wajib memastikan bahwa komite yang telah 10. The Board of Commissioners must ensure that the committees that
dibentuk menjalankan tugasnya secara efektif. have been formed carry out their duties effectively.
11. Dewan Komisaris dilarang melakukan usaha dan/atau kegiatan 11. The Board of Commissioners is prohibited from engaging in any
yang mempunyai dan/atau menimbulkan benturan kepentingan, business and/or activities that have and/or cause conflicts of
atau bisa merugikan dan/atau membahayakan Bank interest, or could harm and/or endanger the Bank.
Masa Jabatan Dewan Komisaris Term of Office of the Board of Commissioners
Berdasarkan Anggaran Dasar Bank, masa jabatan anggota Dewan Based on the Bank’s Articles of Association, the term of office of
Komisaris adalah untuk jangka waktu sampai dengan ditutupnya RUPS members of the Board of Commissioners is for a period until the
Tahunan ke-3 (tiga) setelah pengangkatan anggota Dewan Komisaris closing of the 3rd (third) Annual GMS after the appointment of the said
yang dimaksud. RUPS memiliki hak untuk memberhentikan anggota members of the Board of Commissioners. The GMS has the right to
Dewan Komisaris sewaktu-waktu sebelum masa jabatannya berakhir dismiss members of the Board of Commissioners at any time before
dengan menyebutkan alasannya setelah anggota Dewan Komisaris the end of their term of office by stating the reasons after the members
yang bersangkutan diberi kesempatan untuk membela diri dalam RUPS of the Board of Commissioners concerned have been given the
tersebut. Anggota Dewan Komisaris yang masa jabatannya telah opportunity to defend themselves at the GMS. Members of the Board
berakhir dapat diangkat kembali oleh RUPS. Sesuai Anggaran Dasar, of Commissioners whose term of office has expired may be reappointed
masa jabatan seorang anggota Dewan Komisaris berakhir apabila : by the GMS. In accordance with the Articles of Association, the term
of office of a member of the Board of Commissioners shall expire if:
a. Meninggal dunia; a. Death;
b. Masa jabatanya berakhir ; b. Their term of office expires;
c. Diberhentikan berdasarkan RUPS; c. They are dismissed by the GMS;
d. Mengundurkan diri; d. Resignation;
e. Dinyatakan pailit atau ditaruh dibawah pengampuan berdasarkan e. Declared bankrupt or placed under guardianship based on a court
suatu keputusan pengadilan; decision;
f. Tidak lagi memenuhi persyaratan sebagai anggota Dewan f. No longer meeting the requirements as a member of the Board
Komisaris berdasarkan Peraturan Otoritas Jasa Keuangan, of Commissioners based on the Financial Services Authority
Anggaran Dasar, dan peraturan perundang-undangan lainnya. Regulations, Articles of Association, and other laws and
regulations.
Susunan Dewan Komisaris Composition of the Board of Commissioners
Sepanjang tahun 2025, Komposisi Dewan Komisaris mengalami Throughout 2025, the composition of the Board of Commissioners
perubahan satu (1) kali, sesuai dengan keputusan Akta No. 68 underwent one (1) change, in accordance with Deed No. 68 dated May
tanggal 27 Mei 2025. Dengan komposisi sebanyak 5 (lima) orang 27, 2025. The composition consisted of 5 (five) persons, comprising
yang terdiri dari 1 (satu) orang Komisaris Utama, 1 (satu) orang 1 (one) President Commissioner, 1 (one) Commissioner, and 3 (three)
Komisaris dan 3 (tiga) orang Komisaris Independen. Seluruh anggota Independent Commissioners. All members of the Company’s Board
Dewan Komisaris Perseroan telah memenuhi seluruh persyaratan of Commissioners have met all requirements and have passed the
dan telah lulus penilaian kemampuan dan kepatutan bagi pihak competency and suitability assessment for key parties as stipulated
utama sebagaimana yang ditentukan dalam Peraturan Otoritas Jasa in Financial Services Authority Regulation No. 27/POJK.03/2016
...
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Keuangan No. 27/POJK.03/2016 tentang Penilaian Kemampuan concerning the Competency and Suitability Assessment for Key Parties
dan Kepatutan bagi Pihak Utama Lembaga Jasa Keuangan. Adapun of Financial Services Institutions. The composition of the Company’s
susunan Dewan Komisaris Perseroan adalah sebagai berikut : Board of Commissioners is as follows:
Nama Jabatan Periode Jabatan
Name Position Term of Office
Chat Luangarpa Komisaris Utama 2025-2028*
President Commissioner
Diana Alim Komisaris 2025-2028*
Commissioner
Alan Jenviphakul Komisaris Independen 2025-2028*
Independent Commissioner
Pardi Kendy Komisaris Independen 2025-2028*
Independent Commissioner
Rony Teja Sukmana Komisaris Independen 2025-2028**
Independent Commissioner
*pada RUPST 27/05/2025 diangkat kembali *Reappointed at the AGM on May 27, 2025
**pada RUPST 27/05/2025 baru diangkat **Newly appointed at the AGM on May 27, 2025
Keberagaman Komposisi Dewan Komisaris Diversity of the Board of Commissioners
Keberagaman komposisi Dewan Komisaris Bank telah sesuai dengan The diversity of the composition of the Bank’s Board of Commissioners
ketentuan Surat Edaran Otoritas Jasa Keuangan No. 32/SEOJK.04/2015 is in accordance with the provisions of Financial Services Authority
tentang Pedoman Tata Kelola Perusahaan Terbuka. Keberagaman tersebut Circular Letter No. 32/SEOJK.04/2015 concerning Guidelines
tercermin dari perpaduan latar belakang keahlian, pengetahuan, dan for Corporate Governance of Public Companies. This diversity is
pengalaman yang saling melengkapi, sehingga mendukung efektivitas reflected in a combination of complementary expertise, knowledge,
pelaksanaan fungsi pengawasan dan pemberian nasihat kepada Direksi and experience, thereby supporting the effective implementation
secara objektif dan menyeluruh. of supervisory and advisory functions to the Board of Directors in an
objective and comprehensive manner.
Penetapan komposisi Dewan Komisaris dilakukan dengan The composition of the Board of Commissioners is determined by
mempertimbangkan kebutuhan serta kompleksitas usaha Perseroan. considering the needs and complexity of the Company’s business.
Saat ini, Dewan Komisaris telah memenuhi kriteria keberagaman yang Currently, the Board of Commissioners meets the diversity criteria, which
mencakup usia, jenis kelamin, pendidikan, pengalaman, integritas, include age, gender, education, experience, integrity, and dedication,
dan dedikasi, serta memiliki pemahaman yang memadai mengenai and has an adequate understanding of corporate management and the
manajemen perusahaan dan industri perbankan. Keberagaman banking industry. This diversity enables the Board of Commissioners
tersebut memungkinkan Dewan Komisaris untuk mempertimbangkan to consider a wider range of aspects in every strategic decision-
berbagai aspek secara lebih luas dalam setiap pengambilan keputusan making process, in order to support the implementation of good and
strategis, guna mendukung penerapan tata kelola perusahaan yang sustainable corporate governance.
baik dan berkelanjutan.
Pengungkapan Hubungan Afiliasi Dewan Disclosure of Affiliated Relationships of the Board of
Komisaris Commissioners
Bank wajib mengungkapkan hubungan keuangan dan hubungan Banks are required to disclose financial and family relationships up
keluarga sampai dengan derajat kedua anggota Dewan Komisaris to the second degree of members of the Board of Commissioners
dengan sesama anggota Dewan Komisaris, anggota Direksi dan/ with fellow members of the Board of Commissioners, members of
atau Pemegang Saham Pengendali sesuai dengan aspek transparansi the Board of Directors and/or Controlling Shareholders in accordance
Dewan Komisaris pada Peraturan Otoritas Jasa Keuangan No. 17 with the transparency aspects of the Board of Commissioners in
tahun 2023 tentang Penerapan Tata Kelola Bagi Bank Umum. Hubungan Financial Services Authority Regulation No. 17 of 2023 concerning the
afiliasi anggota Dewan Komisaris dapat dilihat pada tabel berikut : Implementation of Governance for Commercial Banks. The affiliations
of members of the Board of Commissioners can be seen in the
following table:
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Hubungan Keluarga dengan Hubungan Keuangan dengan
Family Relationship with Family Relationship with
Pemegang Pemegang
Dewan Dewan
Direksi Saham Direksi Saham
Nama Jabatan Komisaris Komisaris
Board of Pengendali Board of Pengendali
Name Position Board of Board of
Directors Controlling Directors Controlling
Commissioners Commissioners
Shareholders Shareholders
Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak
Yes No Yes No Yes No Yes No Yes No Yes No
Chat Luangarpa Komisaris √ √ √ √ √ √
Utama
President
Commissioner
Diana Alim Komisaris √ √ √ √ √ √
Commissioner
Rony Teja Komisaris √ √ √ √ √ √
Sukmana Independen
Independent
Commissioner
Alan Jenviphakul Komisaris √ √ √ √ √ √
Independen
Independent
Commissioner
Pardi Kendy Komisaris √ √ √ √ √ √
Independen
Independent
Commissioner
Pengungkapan Kepemilikan Saham Dewan Disclosure of Share Ownership by the Board of
Komisaris Commissioners
Kebijakan Bank terkait pengungkapan kepemilikan saham Dewan The Bank’s policy regarding disclosure of share ownership by the Board
Komisaris mengacu pada Peraturan Otoritas Jasa Keuangan No. 17 of Commissioners refers to Financial Services Authority Regulation
tahun 2023 tentang Penerapan Tata Kelola bagi Bank Umum mengenai No. 17 of 2023 concerning the Implementation of Governance
aspek transparansi Dewan Komisaris yaitu anggota Dewan Komisaris for Commercial Banks regarding the transparency of the Board of
wajib mengungkapkan kepemilikan saham yang mencapai 5% (lima Commissioners, namely that members of the Board of Commissioners
persen) atau lebih, baik pada Bank yang bersangkutan maupun pada are required to disclose share ownership reaching 5% (five percent) or
bank dan perusahaan lain, yang berkedudukan di dalam dan di luar more, both in the Bank concerned and in other banks and companies,
negeri. Selain itu, Bank juga mengacu pada POJK No. 4 Tahun 2024 located both domestically and abroad. In addition, the Bank also
tentang Laporan Kepemilikan atau Setiap Perubahan Kepemilikan refers to POJK No. 4 of 2024 concerning Reports on Ownership or
Saham Perusahaan Terbuka jika terdapat perubahan kepemilikannya Any Changes in Ownership of Shares in Public Companies if there are
atas saham Perusahaan Terbuka baik langsung maupun tidak langsung. changes in ownership of shares in Public Companies, either directly or
Pengungkapan kepemilikan saham anggota Dewan Komisaris dapat indirectly. The disclosure of share ownership of members of the Board
dilihat pada tabel berikut: of Commissioners can be seen in the following table:
Kepemilikan saham anggota Dewan Komisaris yang jumlahnya 5% atau lebih
dari modal disetor pada:
Nama Jabatan Share ownership of members of the Board of Commissioners amounting to 5% or
Name Position more of paid-up capital in:
Bank lain Perusahaan lain
Bank Maspion
Other banks Other companies
Chat Luangarpa Komisaris Utama - - -
President Commissioner
Diana Alim Komisaris - - √*
Commissioner
Rony Teja Sukmana Komisaris Independen - - -
Independent Commissioner
...
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LAPORAN TATA KELOLA PERUSAHAAN
Good Corporate Governance Report
Kepemilikan saham anggota Dewan Komisaris yang jumlahnya 5% atau lebih
dari modal disetor pada:
Nama Jabatan Share ownership of members of the Board of Commissioners amounting to 5% or
Name Position more of paid-up capital in:
Bank lain Perusahaan lain
Bank Maspion
Other banks Other companies
Alan Jenviphakul Komisaris Independen - - √*
Independent Commissioner
Pardi Kendy Komisaris Independen - - -
Independent Commissioner
√* : Memiliki saham 5% atau lebih dari modal disetor | √* : Owns 5% or more of the paid-up capital
Pengungkapan Rangkap Jabatan Dewan Disclosure of Dual Positions on the Board of
Komisaris Commissioners
Bank dalam membuat kebijakan rangkap jabatan Dewan Komisaris In formulating its dual position policy for the Board of Commissioners, the
mengacu pada POJK No. 17 Tahun 2023 tentang Penerapan Tata Kelola Bank refers to POJK Number 17 of 2023 concerning the Implementation
bagi Bank Umum dan POJK No.33/POJK/04/2014 tentang Direksi dan of Governance for Commercial Banks and POJK No.33/POJK/04/2014
Dewan Komisaris Emiten atau Perusahaan Publik. Selama tahun 2023, concerning the Board of Directors and Board of Commissioners of
tidak ada anggota Dewan Komisaris Bank yang merangkap jabatan Issuers or Public Companies. During 2023, no member of the Bank’s
kecuali yang ditetapkan dalam Pasal 46 Peraturan Otoritas Jasa Board of Commissioners held concurrent positions except as stipulated
Keuangan Nomor 17 tahun 2023 tentang Penerapan Tata Kelola Bagi in Article 46 of Financial Services Authority Regulation No. 17 of 2023
Bank Umum yaitu: concerning the Implementation of Governance for Commercial Banks,
namely:
1. Anggota Dewan Komisaris dilarang merangkap jabatan : 1. Members of the Board of Commissioners are prohibited from
holding concurrent positions:
a. Sebagai anggota direksi, anggota dewan komisaris, anggota a. As a member of the board of directors, board of commissioners,
dewan pengawas syariah, atau pejabat eksekutif pada sharia supervisory board, or executive officer at a financial
lembaga keuangan atau perusahaan keuangan baik bank institution or financial company, whether a bank or non-bank;
maupun bukan bank;
b. Sebagai anggota direksi, anggota dewan komisaris, anggota b. As a member of the board of directors, board of commissioners,
dewan pengawas syariah, atau pejabat eksekutif pada lebih sharia supervisory board, or executive officer at more than one
dari 1 (satu) lembaga atau perusahaan bukan keuangan, baik (1) non-financial institution or company, both domestic and
yang berkedudukan di dalam maupun di luar negeri; foreign;
c. pada bidang tugas fungsional pada lembaga keuangan bank c. in a functional position at a banking financial institution and/
dan/atau lembaga keuangan bukan bank yang berkedudukan or non-banking financial institution located domestically or
di dalam maupun di luar negeri; abroad;
d. pada jabatan lain yang dapat menimbulkan benturan d. in other positions that may cause a conflict of interest in
kepentingan dalam pelaksanaan tugas sebagai anggota the performance of duties as a member of the Board of
Dewan Komisaris; dan/atau Commissioners; and/or
e. pada jabatan lain sesuai dengan ketentuan peraturan e. in other positions in accordance with the provisions of laws
perundang-undangan. and regulations.
2. Tidak termasuk rangkap jabatan sebagaimana dimaksud pada 2. Not including concurrent positions as referred to in point (1) in the
angka (1) dalam hal: case of:
a. Anggota Dewan Komisaris menjabat sebagai anggota Direksi, a. A member of the Board of Commissioners serves as a
anggota Dewan Komisaris atau Pejabat Eksekutif yang member of the Board of Directors, a member of the Board
melaksanakan fungsi pengawasan pada 1 (satu) perusahaan of Commissioners or an Executive Officer who performs
anak bukan bank yang dikendalikan oleh Bank; supervisory functions at one (1) non-bank subsidiary controlled
by the Bank;
b. Komisaris Non Independen menjalankan tugas fungsional dari b. Non-Independent Commissioners perform functional duties of
pemegang saham Bank yang berbentuk badan hukum pada the Bank’s shareholders in the form of legal entities in the
Bank dan/atau kelompok usaha Bank; dan/atau Bank and/or the Bank’s business group; and/or
c. Anggota Dewan Komisaris menduduki jabatan pada organisasi c. Members of the Board of Commissioners hold positions in
atau lembaga nirlaba. non-profit organizations or institutions.
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3. Tugas dalam jabatan dan fungsi sebagaimana dimaksud pada 3. The duties and functions referred to in point (2) may be carried
angka (2) dapat dilaksanakan sepanjang tidak mengakibatkan out as long as they do not cause the person concerned to neglect
yang bersangkutan mengabaikan pelaksanaan tugas dan tanggung their duties and responsibilities as a member of the Board of
jawab sebagai anggota Dewan Komisaris. Commissioners.
Pengungkapan rangkap jabatan Dewan Komisaris dapat dilihat pada Disclosure of dual positions of the Board of Commissioners can be
tabel berikut : seen in the following table:
Jabatan di Jabatan lain
Nama Bank Maspion Other Positions
Name Position at Di luar Bank Di dalam Bank
Bank Maspion Outside Bank Within the Bank
Chat Luangarpa Komisaris Utama Direktur KASIKORN VISION CO., LTD. Anggota Komite Pemantau Risiko dan Anggota
President Commissioner Director of KASIKORN VISION CO., LTD. Komite Remunerasi dan Nominasi
Member of the Risk Oversight Committee and
Direktur KASIKORN VISION FINANCIAL Member of the Remuneration and Nomination
COMPANY PTE. LTD Committee
Director of KASIKORN VISION FINANCIAL
COMPANY PTE. LTD
Executive Vice President - Kasikorn Bank
Public Company Limited
Executive Vice President - Kasikorn Bank
Public Company Limited
Diana Alim Komisaris Direktur Utama PT Marindo Boga Anggota Komite Pemantau Risiko dan Anggota
Commissioner President Director of PT Marindo Boga Komite Remunerasi dan Nominasi
Member of the Risk Oversight Committee and
Member of the Remuneration and Nomination
Committee
Rony Teja Sukmana Komisaris Independen - Ketua Komite Audit dan Anggota Komite
Independent Commissioner Pemantau Risiko
Chairman of the Audit Committee and Member
of the Risk Oversight Committee
Alan Jenviphakul Komisaris Independen Presiden Komisaris PT WILLOWTREE Ketua Komite Pemantau Risiko, Anggota
Independent Commissioner CAPITAL Komite Audit dan Anggota Komite Remunerasi
President Commissioner of PT WILLOWTREE dan Nominasi
CAPITAL Chairman of the Risk Oversight Committee,
Member of the Audit Committee, and Member
of the Remuneration and Nomination Committee
Pardi Kendy Komisaris Independen - Ketua Komite Nominasi dan Remunerasi dan
Independent Commissioner Anggota Komite Pemantau Risiko
Chairman of the Nomination and Remuneration
Committee and Member of the Risk Oversight
Committee
Pedoman dan Tata Tertib Kerja Dewan Guidelines and Rules of Procedure for the Board of
Komisaris Commissioners
Pedoman dan Tata tertib kerja Dewan Komisaris merupakan acuan bagi The Guidelines and Rules of Procedure for the Board of Commissioners
Dewan Komisaris dalam melaksanakan tugas dan tanggung jawabnya serve as a reference for the Board of Commissioners in carrying
secara efektif, efisien dan independen. Muatan dokumen Pedoman dan out their duties and responsibilities effectively, efficiently, and
Tata tertib kerja Dewan Komisaris mengacu pada POJK No. 17 Tahun independently. The content of the Guidelines and Work Procedures of
2023 tentang Penerapan Tata Kelola bagi Bank Umum dan POJK No. the Board of Commissioners refers to POJK No. 17 of 2023 concerning
33/POJK.04/2014 tentang Direksi dan Dewan Komisaris Emiten atau the Implementation of Governance for Commercial Banks and POJK
Perusahaan Publik. Pedoman dan Tata Tertib Kerja Dewan Komisaris No. 33/POJK.04/2014 concerning the Board of Directors and Board of
bersifat mengikat bagi setiap anggota Dewan Komisaris. Pedoman dan Commissioners of Issuers or Public Companies. The Guidelines and Work
Tata Tertib Kerja Dewan Komisaris dievaluasi secara berkala sesuai Procedures of the Board of Commissioners are binding on every member
dengan peraturan yang berlaku. Pedoman dan Tata Tertib Kerja Dewan of the Board of Commissioners. The Guidelines and Rules of Procedure
Komisaris memuat dan mengatur hal-hal terkait dengan: of the Board of Commissioners are evaluated periodically in accordance
with applicable regulations. The Guidelines and Rules of Procedure of
the Board of Commissioners contain and regulate matters related to:
...
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Good Corporate Governance Report
• Komposisi, kriteria, independensi dan masa jabatan; • Composition, criteria, independence, and term of office;
• Ketentuan mengenai rangkap jabatan; • Provisions regarding concurrent positions;
• Tugas, tanggung jawab dan wewenang; • Duties, responsibilities, and authority;
• Tempat dan waktu kerja; • Place and time of work;
• Etika dan Kepatutan; • Ethics and propriety;
• Rapat; • Meetings;
• Remunerasi; • Remuneration;
• Aspek transparansi. • Transparency aspects.
Hasil Pengawasan Supervision Results
Dalam menjalankan fungsi pengawasan, Dewan Komisaris In performing its supervisory function, the Board of Commissioners
melaksanakan langkah-langkah dan metode pengawasan melalui implements supervisory measures and methods by examining reports
pemeriksaan atas laporan-laporan yang disampaikan kepada Dewan submitted to the Board of Commissioners. The performance of
Komisaris. Evaluasi kinerja komite-komite di bawah Dewan Komisaris committees under the Board of Commissioners is evaluated at least
dilakukan paling sedikit melalui penyusunan laporan kinerja oleh through the preparation of performance reports by the Committee
Sekretaris Komite, yang selanjutnya disampaikan kepada Dewan Secretary, which are then submitted to the Board of Commissioners
Komisaris untuk memperoleh persetujuan. Mekanisme persetujuan for approval. This approval mechanism is further regulated in the
tersebut diatur lebih lanjut dalam Pedoman dan Tata Tertib Kerja Guidelines and Rules of Procedure of each Committee.
masing-masing Komite.
Hasil pengawasan Dewan Komisaris selama tahun 2025 adalah: The results of the Board of Commissioners’ oversight during 2025 are:
1. Pengawasan atas pelaksanaan prinsip-prinsip GCG pada 1. Overseeing the implementation of GCG principles at all levels
seluruh tingkatan atau jenjang organisasi baik secara aktif of the organization, either actively by attending meetings and
dengan menghadiri rapat-rapat, melakukan kunjungan maupun conducting visits, or off-site through submitted reports.
secara off site melalui laporan-laporan yang disampaikan.
2. Memberikan saran/nasihat untuk peningkatan kinerja dan 2. Providing advice/recommendations for performance
pengendalian internal kepada Direksi yang disampaikan improvement and internal control to the Board of Directors,
dalam forum rapat koordinasi Direksi dan Komisaris. delivered in coordination meetings between the Board of
Directors and Board of Commissioners.
3. Melakukan pengawasan aktif terhadap pelaksanaan Rencana 3. Actively supervising the implementation of the Bank’s 2025
Bisnis Bank tahun 2025 yang telah disetujui oleh otoritas baik Business Plan, which has been approved by the authorities,
dari aspek pengembangan bisnis maupun aspek-aspek terkait in terms of business development and aspects related to
kepatuhan terhadap regulasi, penerapan manajemen risiko, regulatory compliance, risk management implementation,
efektifitas SKAI dan kebijakan terkait remunerasi – nominasi, SKAI effectiveness, and remuneration-related policies, by
dengan mengoptimalkan komite-komite di bawah supervisi optimizing the committees under the supervision of the Board
Dewan Komisaris. of Commissioners.
4. Mengevaluasi kinerja Bank bulanan selama Semester I & II 4. Evaluate the Bank’s monthly performance during the first and
2025. second semesters of 2025.
5. Memantau Tingkat Kesehatan Bank termasuk di dalamnya 5. Monitor the Bank’s Health Rating, including its risk profile,
profil risiko, GCG, rentabilitas dan permodalan serta mengambil GCG, profitability, and capitalization, and take the necessary
langkah-langkah yang diperlukan untuk meningkatkan Tingkat steps to improve the Bank’s Health Rating.
Kesehatan Bank.
6. Memantau program kerja Policy Division untuk memperkuat 6. Monitoring the Policy Division’s work program to strengthen
tata kelola kebijakan dengan mengembangkan kerangka kerja policy governance by developing a policy management
manajemen kebijakan yang sesuai dengan best practice. framework in line with best practices.
Penilaian Kinerja Dewan Komisaris [GRI 2-18] Performance Assessment of the Board of Commissioners
Sebagai bentuk penerapan tata kelola yang baik dan mengacu pada As a form of implementing good governance and referring to Financial
Peraturan Otoritas Jasa Keuangan No. 17 tahun 2023 dan Surat Edaran Services Authority Regulation No. 17 of 2023 and Financial Services
Otoritas Jasa Keuangan Nomor 13/SEOJK.03/2017 tentang Penerapan Authority Circular Letter Number 13/SEOJK.03/2017 concerning
Tata Kelola bagi Bank Umum maka Bank menyusun kebijakan penilaian the Implementation of Governance for Commercial Banks, the Bank
kinerja yang digunakan sebagai pedoman untuk mengukur efektivitas has formulated a performance assessment policy that is used as a
pelaksanaan tugas dan tanggung jawab Dewan Komisaris. Kebijakan guideline to measure the effectiveness of the Board of Commissioners
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tersebut adalah melalui metode penilaian sendiri (self-assessment) in carrying out their duties and responsibilities. This policy is
terhadap kinerja Dewan Komisaris. Kebijakan self-assessment adalah implemented through a self-assessment method of the Board of
salah satu bentuk akuntabilitas Dewan Komisaris dalam melaksanakan Commissioners’ performance. The self-assessment policy is a form of
tugas dan tanggung jawabnya. accountability of the Board of Commissioners in carrying out its duties
and responsibilities.
Sepanjang tahun 2025, Dewan Komisaris melaksanakan tugas dan Throughout 2025, the Board of Commissioners performed its duties
tanggung jawabnya berjalan dengan sangat baik. Terdapat Laporan and responsibilities very well. There is a Board of Commissioners
Pengawasan Dewan Komisaris yang dilakukan setiap semesteran Supervision Report that is conducted every semester and is also
dan juga dimuat dalam Laporan Tahunan. Laporan tersebut mencakup included in the Annual Report. The report covers the implementation
pelaksanaan tugas dan tanggung jawab Dewan Komisaris beserta of the duties and responsibilities of the Board of Commissioners
komite-komite, kontribusi dan dukungan Dewan Komisaris dalam and its committees, the contribution and support of the Board of
mencapai rencana bisnis di tahun berjalan, serta memastikan Commissioners in achieving the business plan for the current year, and
penerapan Good Corporate Governance berjalan dengan baik. ensuring the implementation of Good Corporate Governance is carried
out properly.
PENILAIAN KINERJA KOMITE DIBAWAH PERFORMANCE EVALUATION OF COMMITTEES
DEWAN KOMISARIS UNDER THE BOARD OF COMMISSIONERS
Dalam menjalankan fungsi pengawasan yang aktif, Dewan Komisaris In carrying out its active supervisory function, the Board of Commissioners
didukung oleh 3 organ pendukung, yaitu Komite Audit, Komite is supported by three supporting bodies, namely the Audit Committee,
Pemantau Risiko, dan Komite Remunerasi dan Nominasi. Pembentukan the Risk Oversight Committee, and the Remuneration and Nomination
komite selalu disesuaikan dan dievaluasi berdasarkan ketentuan tata Committee. The formation of committees is always adjusted and evaluated
kelola yang berlaku terkait Komite. Di tahun 2025, Dewan Komisaris based on the applicable governance provisions related to Committees. In
menilai bahwa seluruh organ pendukung tersebut telah menjalankan 2025, the Board of Commissioners assessed that all supporting bodies had
tugas dan tanggung jawab dengan sangat baik. Kinerja Komite-komite performed their duties and responsibilities really well. The performance of
di bawah Dewan Komisaris selalu dievaluasi melalui self-assessment the committees under the Board of Commissioners is always evaluated
oleh Dewan Komisaris. Adapun hasil rekomendasi dari Dewan through self-assessment by the Board of Commissioners. The results of
Komisaris untuk Komite Audit, Komite Pemantau Risiko, dan Komite the recommendations from the Board of Commissioners for the Audit
Remunerasi dan Nominasi di sepanjang tahun 2025 sebagai berikut; Committee, Risk Oversight Committee, and Remuneration and Nomination
Committee throughout 2025 are as follows:
1. Komite Audit 1. Audit Committee
• Memantau dan mengevaluasi realisasi atas rencana Audit • Monitor and evaluate the implementation of the 2025 Internal
Internal tahun 2025 termasuk pemantauan tindak lanjut atas Audit plan, including monitoring follow-up actions on audit
hasil audit oleh unit kerja terkait. results by relevant work units.
• Memahami, memberikan rekomendasi dan memantau tindak • Understanding, providing recommendations, and monitoring
lanjut Bank Maspion atas hasil audit tahunan 2024 oleh Audit Bank Maspion’s follow-up on the 2024 annual audit results
Internal KBANK sebagaimana yang diwajibkan oleh regulator by KBANK Internal Audit as required by the Thai regulator, the
Thailand, hasil audit atas Laporan Keuangan per 31 Desember audit results on the Financial Statements as of December 31,
2024 oleh Kantor Akuntan Publik, dan hasil audit regulator 2024 by the Public Accounting Firm, and the audit results of
OJK dan Bank Indonesia. the OJK and Bank Indonesia regulators.
• Memberikan rekomendasi kepada Audit Internal atas • Provide recommendations to Internal Audit on the preparation
penyusunan rencana kerja tahun 2025 dan memantau realisasi of the 2025 work plan and monitor the implementation of the
atas rencana Audit Internal semester I tahun 2025 termasuk Internal Audit plan for the first semester of 2025, including the
penugasan audit investigasi oleh Presiden Direktur sebagai assignment of investigative audits by the President Director
bentuk tindak lanjut atas temuan audit regulator Otoritas Jasa as a follow-up to the audit findings of the Financial Services
Keuangan dan Bank Indonesia. Authority and Bank Indonesia.
• Memantau dan memberikan rekomendasi atas evaluasi • Monitor and provide recommendations on the evaluation of
Piagam Audit Internal. the Internal Audit Charter.
• Mengevaluasi Piagam Komite Audit dengan mengacu pada • Evaluate the Audit Committee Charter with reference to the
peraturan regulator terkini. latest regulatory regulations.
• Mengevaluasi kinerja Audit Internal tahun 2024. • Evaluate the performance of Internal Audit in 2024.
• Menyusun mekanisme dan parameter penilaian kinerja • Developing mechanisms and parameters for assessing
Komite Audit oleh Dewan Komisaris yaitu dengan melakukan the performance of the Audit Committee by the Board of
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self assessment atas periode pengawasan tahun 2024 untuk Commissioners, namely by conducting a self-assessment of
disampaikan kepada Dewan Komisaris. the 2024 supervision period to be submitted to the Board of
Commissioners.
• Memantau pemenuhan atas pelaksanaan Integritas • Monitoring compliance with the implementation of Bank
Pelaporan Keuangan Bank sesuai POJK No. 15 Tahun 2024 Financial Reporting Integrity in accordance with POJK No. 15
terkait ketersediaan kebijakan dan prosedur pengendalian of 2024 regarding the availability of internal control policies
internal dalam proses pelaporan keuangan dan unit kerja and procedures in the financial reporting process and special
khusus yang bertanggung terhadap pencegahan kecurangan work units responsible for preventing fraud or manipulation in
atau manipulasi dalam Informasi Keuangan dan atau Laporan Financial Information and/or Bank Financial Reports.
Keuangan Bank Umum.
• Mengevaluasi realisasi pelaksanaan audit oleh Kantor Akuntan • Evaluate the implementation of audits by Public Accounting
Publik dan Akuntan Publik atas laporan keuangan bank untuk Firms and Public Accountants on the bank’s financial
tahun yang berakhir pada tanggal 31 Desember 2024. statements for the year ending December 31, 2024.
• Memberikan rekomendasi atas penunjukan Kantor Akuntan • Providing recommendations on the appointment of Public
Publik dan Akuntan Publik atas laporan keuangan bank untuk Accounting Firms and Public Accountants for the bank’s
tahun yang berakhir pada tanggal 31 Desember 2025. financial statements for the year ending December 31, 2025.
• Melakukan pemantauan atas perkembangan kinerja keuangan • Monitoring the development of the Bank’s financial
Bank. performance.
2. Komite Pemantau Risiko 2. Risk Oversight Committee
• Memberikan saran untuk melakukan stress test terhadap • Provide advice on conducting stress tests on the portfolio of
portofolio debitur yang memiliki pinjaman dalam bentuk USD debtors with loans in USD and for debtors affected by US
serta untuk debitur yang terdampak tarif ekspor USA. export tariffs.
• Melakukan review serta memberikan masukan terkait hasil • Review and provide input on the results of credit, market,
monitoring risiko kredit, pasar, likuiditas, operasional, dan liquidity, operational, and IT risk monitoring.
risiko TI.
• Memberikan masukan dan saran terkait hasil RBBR Bank. • Provide input and advice on the Bank’s RBBR results.
• Memberikan rekomendasi terkait perbaikan proses dan • Provide recommendations regarding process improvements
Standart Operational Procedure pada unit Special Asset and Standard Operating Procedures in the Special Asset
Management (SAM). Management (SAM) unit.
• Memberikan saran dan arahan terkait penerapan manajemen • Provide advice and guidance on the implementation of
risiko likuiditas dan pasar antara lain stress test risiko pasar, liquidity and market risk management, including market risk
risiko likuiditas, dan repricing gap. and liquidity risk stress tests, and repricing gaps.
• Memberikan saran dan arahan terhadap pemantauan risk • Provide advice and guidance on monitoring risk appetite and
appetite & risk tolerance. risk tolerance.
• Memberikan masukan untuk mempunyai strategi mengurangi • Providing input for a strategy to reduce the Top 50 depositors.
Top 50 deposan.
• Memberikan saran terkait proses end to end credit process • Provide advice on the end-to-end credit process and Credit
dan Credit Quality Assurance. Quality Assurance.
• Melakukan pemantauan dan memberikan saran action plan • Monitoring and providing action plan recommendations for
terhadap debitur bermasalah maupun debitur yang berpotensi problematic debtors and debtors with the potential to fall into
masuk ke dalam kualitas rendah. low quality.
• Memberikan saran untuk melakukan stress test terhadap • Provide recommendations for conducting stress tests on
debitur yang terdampak tarif ekspor US. debtors affected by US export tariffs.
3. Komite Remunerasi dan Nominasi 3. Remuneration and Nomination Committee
• Pembentukan Komite Etik & Disiplin sebagai sub komite • Establishment of an Ethics & Discipline Committee as a
dari Komite Sumber Daya Manusia (SDM), untuk membantu subcommittee of the Human Resources Committee, to assist
Komite SDM dalam me-review dan merevisi kode etik serta the HR Committee in reviewing and revising the code of ethics
memberikan rekomendasi sanksi atas pelanggaran karyawan. and providing recommendations for sanctions for employee
violations.
• Penilaian mandiri Dewan Komisaris sebagai bagian dari • Independent assessment of the Board of Commissioners as
penerapan Good Corporate Governance, serta Komite di part of the implementation of Good Corporate Governance, as
bawah Dewan Komisaris. well as the Committees under the Board of Commissioners.
• Pengunduran diri Direktur Marketing dan Direktur Operasional. • Resignation of the Marketing Director and Operations Director.
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• Pengkinian struktur dan skala upah beserta komponen • Updating of the salary structure and scale along with
remunerasi. remuneration components.
• Subvention payment sebagai bentuk apresiasi atas kinerja • Subvention payment as a form of appreciation for the
Direksi dan karyawan terlepas dari kinerja Bank yang kurang performance of the Board of Directors and employees,
baik di tahun 2025. regardless of the Bank’s poor performance in 2025.
• Merit increase atas kinerja Direksi dan Karyawan di tahun • Merit increase for the performance of the Board of Directors
2025. and employees in 2025.
• Komposisi dan penunjukan Dewan Komisaris yang baru • Composition and appointment of the new Board of
setelah RUPST. Commissioners after the AGM.
• Komposisi dan penunjukan Dewan Direksi yang baru setelah • Composition and appointment of the new Board of Directors
RUPST. after the AGM.
• Pergantian anggota independen Komite di bawah Dewan • Replacement of independent members of the Committee
Komisaris. under the Board of Commissioners.
• Finalisasi rancangan Material Risk Taker (MRT) yang • Finalization of the Material Risk Taker (MRT) draft, which is
rencananya akan diimplementasikan di tahun 2027 atas planned to be implemented in 2027 based on the company’s
kinerja perusahaan tahun 2026. performance in 2026.
Direksi
Board of Directors [OJK E.1][GRI 2-11]
Direksi adalah organ Perseroan yang memiliki wewenang dan The Board of Directors is the Company’s governing body with full
tanggung jawab penuh dalam mengelola Perseroan untuk kepentingan authority and responsibility for managing the Company in the
Perseroan, sejalan dengan maksud dan tujuannya, serta mewakili interests of the Company, in line with its objectives and purposes,
Perseroan di dalam maupun di luar pengadilan sesuai dengan and representing the Company in and out of court in accordance with
ketentuan dalam Anggaran Dasar. Direksi juga berkewajiban the provisions of the Articles of Association. The Board of Directors is
menjalankan prinsip-prinsip tata kelola yang baik di seluruh tingkatan also obliged to implement good governance principles at all levels of
organisasi dalam setiap kegiatan usaha Bank. Pelaksanaan tugas the organization in all of the Bank’s business activities. The Board of
Direksi dipertanggungjawabkan kepada pemegang saham melalui Directors is accountable to the shareholders through the mechanism of
mekanisme Rapat Umum Pemegang Saham (RUPS). the General Meeting of Shareholders (GMS).
Tugas, Wewenang dan Tanggung Jawab Direksi Duties, Authorities, and Responsibilities of The Board
[GRI 2-12, 2-13] of Directors
Direksi memiliki tugas dan tanggung jawab, antara lain: The Board of Directors has the following duties and responsibilities,
among others:
1. Anggota Direksi bertanggung jawab kepada Dewan Komisaris dan 1. Members of the Board of Directors are accountable to the Board of
pemegang saham. Commissioners and shareholders.
2. Direksi bertanggung jawab penuh atas pelaksanaan kepengurusan 2. The Board of Directors is fully responsible for the management of
Bank. the Bank.
3. Direksi wajib mengelola Bank sesuai dengan kewenangan dan 3. The Board of Directors is required to manage the Bank in
tanggung jawab sebagaimana diatur dalam Anggaran Dasar dan accordance with the authority and responsibilities as stipulated in
peraturan perundang-undangan yang berlaku. the Articles of Association and applicable laws and regulations.
4. Direksi wajib menindaklanjuti temuan audit dan rekomendasi 4. The Board of Directors is required to follow up on audit findings
dari Satuan Kerja Audit Intern Bank, auditor eksternal, hasil and recommendations from the Bank’s Internal Audit Unit, external
pengawasan Bank Indonesia dan/atau hasil pengawasan otoritas auditors, the results of Bank Indonesia’s supervision and/or the
lain. results of supervision by other authorities.
5. Direksi wajib melaksanakan prinsip-prinsip Good Corporate 5. The Board of Directors is required to implement the principles of
Governance dalam setiap kegiatan usaha Bank pada seluruh Good Corporate Governance in all of the Bank’s business activities
tingkatan atau jenjang organisasi. at all levels or tiers of the organization.
6. Dalam rangka melaksanakan prinsip-prinsip Good Corporate 6. In order to implement the principles of Good Corporate Governance,
Governance, Direksi paling kurang wajib membentuk: the Board of Directors is required to establish at least:
a. Satuan Kerja Audit Intern a. Internal Audit Unit
b. Satuan Kerja Manajemen Risiko dan Komite Manajemen Risiko b. Risk Management Unit and Risk Management Committee
...
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c. Satuan Kerja Kepatuhan c. Compliance Unit
7. Direksi wajib mengungkapkan kepada pegawai kebijakan Bank 7. The Board of Directors must disclose to employees the Bank’s
yang bersifat strategis di bidang kepegawaian. Yang dimaksud strategic policies in the field of human resources. Strategic
dengan kebijakan strategis di bidang kepegawaian antara lain policies in the field of human resources include policies regarding
kebijakan mengenai sistem rekrutmen, sistem promosi, sistem the recruitment system, promotion system, remuneration system,
remunerasi serta rencana Bank untuk melakukan efisiensi melalui and the Bank’s plans to improve efficiency through staff reductions.
pengurangan pegawai.
8. Direksi dilarang menggunakan penasehat perorangan dan/atau 8. The Board of Directors is prohibited from using individual advisors
jasa profesional sebagai konsultan kecuali memenuhi persyaratan and/or professional services as consultants unless they meet the
sebagai berikut: following requirements:
a. proyek bersifat khusus a. special projects
b. didasari oleh kontrak yang jelas, yang sekurang-kurangnya b. based on a clear contract, which at a minimum covers the
mencakup lingkup kerja, tanggung jawab dan jangka waktu scope of work, responsibilities, and duration of the work, as
pekerjaan serta biaya well as costs
c. konsultan adalah Pihak Independen dan memiliki kualifikasi c. The consultant is an independent party and is qualified to
untuk mengerjakan proyek yang bersifat khusus. work on special projects.
9. Direksi wajib menyediakan data dan informasi yang akurat, 9. The Board of Directors is required to provide accurate, relevant,
relevan dan tepat waktu kepada Dewan Komisaris. and timely data and information to the Board of Commissioners.
10. Segala keputusan Direksi yang diambil sesuai dengan pedoman 10. All decisions made by the Board of Directors in accordance
dan tata tertib kerja mengikat dan menjadi tanggung jawab with the guidelines and work rules are binding and become the
seluruh anggota Direksi. responsibility of all members of the Board of Directors.
11. Anggota Direksi dilarang melakukan usaha dan/atau kegiatan 11. Members of the Board of Directors are prohibited from engaging
yang mempunyai dan/atau menimbulkan benturan kepentingan, in businesses and/or activities that have and/or cause conflicts of
atau bisa merugikan dan/atau membahayakan Bank. interest, or could harm and/or endanger the Bank.
Pedoman dan Tata Tertib Kerja Direksi (Piagam Guidelines and Rules of Procedure for the Board of
Direksi) Directors (Board Charter)
Dalam melaksanakan tugas dan tanggung jawabnya, Direksi mengacu In carrying out its duties and responsibilities, the Board of Directors
atau berpedoman pada Pedoman dan Tata Tertbi Kerja Direksi (Piagam refers to or is guided by the Board of Directors’ Guidelines and Work
Direksi). Pedoman dan Tata Tertib Kerja Dewan Direksi bersifat Procedures (Board of Directors’ Charter). The Board of Directors’
mengikat bagi setiap anggota Direksi. Penyusunan Piagam Direksi Guidelines and Work Procedures are binding on each member of the
mengacu pada POJK No. 17 tahun 20023 tentang Penerapan Tata Board of Directors. The formulation of the Board of Directors Charter
Kelola bagi Bank Umum dan POJK No. 33/POJK.04/2014 tentang of refers to POJK No. 17 of 2023 concerning the Implementation of
Direksi dan Dewan Komisaris Emiten atau Perusahaan Publik. Piagam Governance for Commercial Banks and POJK No. 33/POJK.04/2014
direksi akan dilakukan evaluasi dan pengkinian secara berkala untuk concerning the Board of Directors and Board of Commissioners of
disesuaikan dengan peraturan perundang-undangan yang berlaku. Issuers or Public Companies. The Board of Directors Charter will be
Secara umum, Piagam Direksi mengatur tentang : evaluated and revised periodically to comply with applicable laws and
regulations. In general, the Board of Directors Charter regulates the
following:
1. Komposisi, Kriteria, dan Independensi 1. Composition, Criteria, and Independence
2. Pengangkatan dan Pemberhentian Direksi 2. Appointment and Dismissal of Directors
3. Masa jabatan 3. Term of office
4. Rangkap Jabatan 4. Concurrent Positions
5. Kewajiban, Tugas, Tanggung Jawab, dan Wewenang 5. Duties, Responsibilities, and Authorities
6. Tempat dan Waktu Kerja 6. Place and Time of Work
7. Pelaporan 7. Reporting
8. Etika dan Kepatutan 8. Ethics and Appropriateness
9. Rapat 9. Meetings
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Jumlah, Komposisi dan Kriteria Anggota Direksi Number, Composition, and Criteria of Board Members
Jumlah, komposisi, dan kriteria anggota Direksi telah memenuhi The number, composition, and criteria of the Board of Directors have
persyaratan sebagaimana diatur dalam Peraturan Otoritas Jasa met the requirements as stipulated in Financial Services Authority
Keuangan No. 17 tahun 2023 tentang Penerapan Tata Kelola bagi Bank Regulation No. 17 of 2023 concerning the Implementation of
Umum dan Seluruh anggota Direksi Perseroan telah memenuhi seluruh Governance for Commercial Banks, and all members of the Company’s
persyaratan dan telah lulus penilaian kemampuan dan kepatutan bagi Board of Directors have met all requirements and passed the fit and
pihak utama sebagaimana yang ditentukan dalam Peraturan Otoritas proper test for key parties as stipulated in Financial Services Authority
Jasa Keuangan No. 27/POJK.03/2016 tentang Penilaian Kemampuan Regulation No. 27/POJK.03/2016 concerning the Assessment of
dan Kepatutan bagi Pihak Utama Lembaga Jasa Keuangan. Hingga Competence and Suitability for Key Parties of Financial Services
akhir Desember 2025, terjadi tiga (3) kali perubahan susunan Institutions. Until the end of December 2025, there were three (3)
kepengurusan sesuai dengan akta No. 02 tanggal 4 Maret 2025, akta changes in the management structure in accordance with deed No. 02
No. 68 tanggal 27 Mei 2025 dan akta No 42 tanggal 9 Desember 2025. dated March 4, 2025, deed No. 68 dated May 27, 2025, and deed No.
Berikut jumlah anggota Direksi Bank yang berjumlah 5 (lima) dengan 42 dated December 9, 2025. The following is the number of members
komposisi sebagai berikut : of the Bank’s Board of Directors, which consists of 5 (five) members
with the following composition:
Nama Jabatan Periode Jabatan
Name Position Term of Office
Kasemsri Charoensiddhi *** Direktur Utama 2025-2028
President Director
Junita Wangsadinata**** Direktur Bisnis 2025-2028
Business Director
Irawan Rukmanto****** Direktur Operasional 2025-2028
Operations Director
Jeffrey Bob Karman**** Direktur Kredit dan Risiko 2025-2028
Credit and Risk Director
Viktor Ebenheizer Fanggidae *** Direktur Kepatuhan dan Legal 2025-2028
Compliance and Legal Director
Ivan Adrian Sumampouw* Direktur Kredit dan Risiko 2022-2025
Credit and Risk Director
Endah Winarni** Direktur Marketing 2022-2025
Marketing Director
Iis Herijati***** Direktur Operasional 2022-2025
Operations Director
* Efektif mengundurkan diri melalui RUPLB 4 Maret 2025 * Effectively resigned through the Extraordinary General Meeting of Shareholders on March 4, 2025
** Efektif mengundurkan diri melalui RUPST 27 Mei 2025 ** Resigned effective May 27, 2025, through the Annual General Meeting of Shareholders (AGMS)
*** Diangkat kembali pada RUPST 27 Mei 2025 *** Reappointed at the Annual General Meeting of Shareholders (AGMS) on May 27, 2025
**** Diangkat dalam RUPST 27 Mei 2025 **** Appointed at the Annual General Meeting of Shareholders (AGMS) on May 27, 2025
***** Efektif mengundurkan diri melalui RUPLB 9 Desember 2025 ***** Effective resignation through the Extraordinary General Meeting of Shareholders (EGMS) on
December 9, 2025[
****** diangkat dalam RUPSLB 9 Desember 2025 ****** appointed at the EGMS on December 9, 2025
Ruang Lingkup Pekerjaan dan Tanggung Jawab Scope of Work and Responsibilities
■
Nama Jabatan Bidang Tugas dan Tanggung Jawab
No
Name Position Scope of Duties and Responsibilities
1 Kasemsri Direktur Utama • Divisi IT • IT Division
Charoensiddhi President Director • Divisi FA • FA Division
• Divisi HR • HR Division
• Divisi Internal Audit • Internal Audit Division
• Divisi Strategy & Transformation • Strategy & Transformation Division
• Divisi Treasury & Financial Institution • Treasury & Financial Institutions Division
• Divisi Corporate Secretary • Corporate Secretary Division
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■ No
2 Junita
Nama
Name
Jabatan
Position
Direktur Bisnis •
Bidang Tugas dan Tanggung Jawab
Scope of Duties and Responsibilities
Divisi Corporate Banking • Corporate Banking Division
Wangsadinata*** Business Director • Divisi Commercial Banking • Commercial Banking Division
• Divisi Funding • Funding Division
• Divisi Branch Banking • Branch Banking Division
Endah Winarni** Direktur Marketing • Divisi Credit Product • Credit Product Division
Marketing Director
• Divisi Trade & Supply Chain • Trade & Supply Chain Division
• Divisi Cash Management • Cash Management Division
• Divisi Digital Chanel & Deposit • Digital Channel & Deposit Division
3 Irawan Rukmanto***** Direktur Operasional • Divisi Operasional • Operations Division
Operations Director • Divisi Credit Operations • Credit Operations Division
• Divisi Corporate Real Estate & • Corporate Real Estate & Services Division
Iis Herijati**** Services
4 Jeffrey Bob Karman*** Direktur Kredit dan • Divisi Corporate Credit Review • Corporate Credit Review Division
Risiko • Divisi Small Commercial & Retail • Small Commercial & Retail Credit Review
Credit and Risk Director Credit Review Division
• Divisi Risk Management • Risk Management Division
Ivan Adrian • Divisi Policy • Policy Division
Sumampouw*
• Divisi Special Asset Management • Special Asset Management Division
• Divisi Credit Quality Assurance • Credit Quality Assurance Division
5 Viktor Ebenheizer Direktur Kepatuhan dan • Divisi Compliance • Compliance Division
Fanggidae Legal • Divisi AML-CFTP • AML-CFTP Division
Compliance and Legal • Divisi Legal • Legal Division
Director
* Efektif mengundurkan diri melalui RUPLB 4 Maret 2025
** Efektif mengundurkan diri melalui RUPST 27 Mei 2025
*** Diangkat dalam RUPST 27 Mei 2025
**** Efektif mengundurkan diri melalui RUPLB 9 Desember 2025
***** Diangkat dalam RUPSLB 9 Desember 2025
* Effective resignation through the Extraordinary General Meeting of Shareholders on March 4, 2025
** Effective resignation through the Annual General Meeting of Shareholders on May 27, 2025
*** Appointed at the Annual General Meeting of Shareholders (AGMS) on May 27, 2025
**** Effective resignation through the Extraordinary General Meeting of Shareholders (EGMS) on December 9, 2025
***** Appointed at the Extraordinary General Meeting of Shareholders (EGMS) on December 9, 2025
Keberagaman Komposisi Direksi Diversity of The Board of Directors
• Seluruh anggota Direksi bank berdomisili di Indonesia • All members of the bank’s Board of Directors are domiciled in
Indonesia
• Jumlah anggota Direksi lebih dari 3 (tiga) orang • The number of Board members is more than 3 (three) people
• Memiliki pengalaman lebih dari 5 (lima) tahun sebagai Pejabat • Has more than 5 (five) years of experience as a Bank Executive
Eksekutif Bank. Officer.
• Tidak merangkap jabatan sebagai anggota direksi, anggota • Does not hold concurrent positions as a member of the board of
dewan komisaris, anggota dewan pengawas syariah, atau pejabat directors, board of commissioners, sharia supervisory board, or
eksekutif pada bank, perusahaan, dan/atau lembaga lain executive officer at a bank, company, and/or other institution
• Tidak memiliki hubungan keluarga, keuangan, kepengurusan, • No family, financial, management, ownership, or family ties up to
kepemilikan dan keluarga sampai dengan derajat kedua dengan the second degree with shareholders, Commissioners, or fellow
pemegang saham, Komisaris maupun sesama anggota Direksi members of the Board of Directors.
lainnya.
Masa Jabatan Direksi Term of Office of The Board of Directors
Merujuk pada Anggaran Dasar Bank, masa jabatan anggota Direksi Referring to the Bank’s Articles of Association, the term of office of
adalah sampai dengan ditutupnya RUPS Tahunan ke-3 (tiga) yakni pada members of the Board of Directors is until the closing of the 3rd (third)
tahun 2025. RUPS mempunyai hak untuk memberhentikan anggota Annual GMS, which is in 2025. The GMS has the right to dismiss
Direksi sewaktu-waktu sebelum masa jabatannya berakhir dengan members of the Board of Directors at any time before the end of their
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menyebutkan alasannya setelah anggota Direksi yang bersangkutan term of office by stating the reasons after the member of the Board of
diberi kesempatan untuk membela diri dalam RUPS tersebut. Anggota Directors concerned has been given the opportunity to defend themselves
Direksi yang masa jabatannya telah berakhir dapat diangkat kembali at the GMS. Board members whose term of office has expired may be
oleh RUPS. Sesuai dengan Anggaran Dasar, Masa Jabatan seorang reappointed by the GMS. In accordance with the Articles of Association,
anggota Direksi berakhir apabila: the term of office of a Board member shall expire if:
a. Meninggal dunia; a. Death;
b. Masa jabatannya berakhir; b. Their term of office expires;
c. Diberhentikan berdasarkan RUPS; c. They are dismissed by the GMS;
d. Mengundurkan diri; d. They resign;
e. Dinyatakan pailit atau ditaruh dibawah pengampuan berdasarkan e. Declared bankrupt or placed under guardianship based on a court
suatu keputusan pengadilan; decision;
f. Tidak lagi memenuhi persyaratan sebagai anggota Direksi f. No longer meeting the requirements as a member of the Board of
berdasarkan Peraturan Otoritas Jasa Keuangan, Anggaran Dasar, Directors based on the Financial Services Authority Regulations,
dan peraturan perundang-undangan lainnya. Articles of Association, and other laws and regulations.
Pengungkapan Hubungan Afiliasi Direksi Disclosure of Affiliated Relationships of The Board
of Directors
Berdasarkan dengan Peraturan Otoritas Jasa Keuangan No. 17 Tahun Based on Financial Services Authority Regulation No. 17 of 2023
2023 tentang Penerapan Tata Kelola bagi Bank Umum, Bank wajib concerning the Implementation of Governance for Commercial Banks,
mengungkapkan hubungan keluarga dan hubungan keuangan anggota Banks are required to disclose family and financial relationships
Direksi dengan sesama anggota Direksi, anggota Dewan Komisaris between members of the Board of Directors with fellow members of
dan/atau Pemegang Saham Pengendali agar Direksi dapat bertindak the Board of Directors, members of the Board of Commissioners and/
secara independen, professional, dan dapat terhindar dari benturan or Controlling Shareholders so that the Board of Directors can act
kepentingan sehingga keputusan yang dihasilkan dapat lebih objektif independently, professionally, and avoid conflicts of interest so that
tanpa ada intervensi dari pihak luar dan bebas dari segala tekanan dari the decisions made can be more objective without any intervention
pihak manapun. from outside parties and free from any pressure from any party.
Pada tahun 2025, Seluruh anggota Direksi tidak memiliki hubungan By 2025, all members of the Board of Directors shall have no financial,
keuangan, kepengurusan, kepemilikan saham dan/atau hubungan management, share ownership and/or family relationships up to the
keluarga sampai dengan derajat kedua dengan anggota Dewan second degree with members of the Board of Commissioners, Board
Komisaris, Direksi dan/atau pemegang saham pengendali yang dapat of Directors and/or controlling shareholders that could influence their
mempengaruhi kemampuannya untuk bertindak independen. Hubungan ability to act independently. The affiliations of members of the Board
afiliasi anggota Direksi dapat digambarkan pada tabel berikut: of Directors are described in the following table:
Hubungan Keluarga Dengan Hubungan Keuangan Dengan
Family Relationship With Financial Relationship With
Pemegang Pemegang
Dewan Dewan
Direksi Saham Direksi Saham
Nama Jabatan Komisaris Komisaris
Board of Pengendali Board of Pengendali
Name Position Board of Board of
Directors Controlling Directors Controlling
Commissioners Commissioners
Shareholders Shareholders
Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak
Kasemsri Direktur Utama
■■■■■■■■■■■■
Yes No
√
Yes No
√
Yes No
√
Yes No
√
Yes No
√
Yes No
√
Charoensiddhi President Director
Junita Wangsadinata Direktur Bisnis √ √ √ √ √ √
Business Director
Irawan Rukmanto Direktur √ √ √ √ √ √
Operasional
Operations
Director
...
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LAPORAN TATA KELOLA PERUSAHAAN
Good Corporate Governance Report
Hubungan Keluarga Dengan Hubungan Keuangan Dengan
Family Relationship With Financial Relationship With
Pemegang Pemegang
Dewan Dewan
Direksi Saham Direksi Saham
Nama Jabatan Komisaris Komisaris
Board of Pengendali Board of Pengendali
Name Position Board of Board of
Directors Controlling Directors Controlling
Commissioners Commissioners
Shareholders Shareholders
■■■■■■■■■■■■
Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak
Yes No Yes No Yes No Yes No Yes No Yes No
Jeffrey Bob Karman Direktur Kredit dan √ √ √ √ √ √
Risiko
Credit and Risk
Director
Viktor Ebenheizer Direktur √ √ √ √ √ √
Fanggidae Kepatuhan dan
Legal
Compliance and
Legal Director
Pengungkapan Kepemilikan Saham Direksi Disclosure of Directors’ Shareholdings
Kebijakan Bank terkait pengungkapan kepemilikan saham Direksi The Bank’s policy regarding the disclosure of directors’ share
berpedoman pada Peraturan Otoritas Jasa Keuangan No. 17 Tahun ownership is based on Financial Services Authority Regulation No. 17
2023 tentang Penerapan Tata Kelola bagi Bank Umum. Dalam aspek of 2023 concerning the Implementation of Corporate Governance for
transparansi Direksi yaitu anggota Direksi wajib mengungkapkan Commercial Banks. In terms of transparency, members of the Board of
kepemilikan saham yang mencapai 5% (lima persen) atau lebih, Directors are required to disclose share ownership reaching 5% (five
baik pada Bank yang bersangkutan maupun pada bank dan/atau percent) or more, both in the Bank concerned and in other banks and/or
perusahaan lain, yang berkedudukan di dalam dan di luar negeri. companies, located domestically and abroad. In addition, the Bank also
Selain itu Bank juga mengacu pada POJK No. 11/POJK.04/2017 refers to POJK No. 11/POJK.04/2017 concerning Reports on Ownership
tentang Laporan Kepemilikan atau Setiap Perubahan Kepemilikan or Any Changes in Ownership of Shares in Public Companies if there
Saham Perusahaan Terbuka jika terdapat perubahan kepemilikannya are changes in ownership of shares in Public Companies, either directly
atas saham Perusahaan Terbuka baik langsung maupun tidak langsung. or indirectly. In 2025, the disclosure of share ownership by members of
Pada tahun 2025, Pengungkapan kepemilikan saham anggota Direksi the Board of Directors can be seen in the table below:
dapat dilihat pada tabel dibawah ini :
Kepemilikan saham anggota Direksi yang jumlahnya 5% atau
lebih dari modal disetor pada:
Nama Jabatan Share ownership of members of the Board of Directors amounting
Name Position to 5% or more of the paid-up capital in:
Bank lain Perusahaan lain
Bank Maspion
Other banks Other companies
Kasemsri Charoensiddhi Direktur Utama - - -
President Director
Junita Wangsadinata Direktur Bisnis - - -
Business Director
Irawan Rukmanto Direktur Operasional - - -
Operations Director
Jeffrey Bob Karman Direktur Kredit dan Risiko - - -
Credit and Risk Director
Viktor Ebenheizer Fanggidae Direktur Kepatuhan dan Legal - - -
Compliance and Legal Director
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Pengungkapan Rangkap Jabatan Direksi Disclosure of Directors’ Multiple Positions
Pada tahun 2025, seluruh anggota Direksi tidak ada yang melakukan In 2025, none of the members of the Board of Directors held concurrent
rangkap jabatan sesuai dengan POJK No. 33/POJK.04/2014 tentang positions in accordance with POJK No. 33/POJK.04/2014 concerning
Direksi dan Dewan Komisaris Emiten atau Perusahaan Publik dan POJK the Board of Directors and Board of Commissioners of Issuers or Public
No. 17 tahun 2023 tentang Penerapan Tata Kelola bagi Bank Umum Companies and POJK No. 17 of 2023 concerning the Implementation of
yaitu : Governance for Commercial Banks, namely:
• Anggota Direksi dilarang merangkap jabatan sebagai anggota • Members of the Board of Directors are prohibited from
direksi, anggota dewan komisaris, anggota dewan pengawas concurrently holding positions as members of the board of
syariah, atau pejabat eksekutif pada bank, perusahaan, dan/ directors, members of the board of commissioners, members
atau lembaga lain. of the sharia supervisory board, or executive officers at banks,
companies, and/or other institutions.
• Anggota Direksi dilarang merangkap jabatan pada bidang • Members of the Board of Directors are prohibited from holding
tugas fungsional pada lembaga keuangan bank dan/atau concurrent positions in functional areas at banking financial
lembaga keuangan bukan bank yang berkedudukan di dalam institutions and/or non-banking financial institutions located
maupun di luar negeri. domestically or abroad.
• Anggota Direksi dilarang merangkap jabatan pada jabatan • Members of the Board of Directors are prohibited from
lain yang dapat menimbulkan benturan kepentingan dalam holding other positions that may cause a conflict of interest
pelaksanaan tugas sebagai anggota Direksi. in the performance of their duties as members of the Board of
Directors.
• Pada jabatan lain sesuai dengan ketentuan peraturan • in other positions in accordance with the provisions of laws
perundang-undangan. and regulations.
• Tidak termasuk rangkap jabatan sebagaimana dimaksud pada • This does not include concurrent positions as referred to
poin pertama dalam hal anggota Direksi yang bertanggung in the first point in the case of members of the Board of
jawab terhadap pengawasan atas penyertaan Bank pada Directors who are responsible for supervising the Bank’s
perusahaan anak, menjalankan tugas fungsional menjadi participation in subsidiary companies, performing functional
anggota Dewan Komisaris pada perusahaan anak bukan bank duties as members of the Board of Commissioners in non-
yang dikendalikan oleh Bank, sepanjang tidak mengakibatkan bank subsidiary companies controlled by the Bank, as long as
yang bersangkutan mengabaikan pelaksanaan tugas dan this does not result in the person concerned neglecting the
tanggung jawab sebagai anggota Direksi Bank. performance of their duties and responsibilities as members
of the Bank’s Board of Directors.
Pengungkapan rangkap jabatan anggota Direksi pada Bank, perusahaan Disclosure of dual positions held by members of the Bank’s Board of
dan/atau lembaga lain tercermin dari tabel berikut : Directors in the Bank, companies and/or other institutions is reflected
in the following table:
Jabatan lain
Nama Jabatan di Bank Maspion Other Positions
Name Position at Bank Maspion Di luar Bank Di dalam Bank
Outside the Bank Within the Bank
Kasemsri Direktur Utama - • Ketua Komite Aset dan Liabilitas
Charoensiddhi President Director • Anggota Komite Kredit
• Ketua Komite Manajemen Risiko
• Ketua Sub Komite Manajemen Risiko – Risiko Operasional
• Ketua Sub Komite Manajemen Risiko – Anti Pencucian Uang,
Pencegahan Pendanaan Terorisme dan Pencegahan Pendanaan
Proliferasi Senjata Pemusnah Massal
• Ketua Komite Penggarah Teknologi Informasi
• Ketua Komite Produk dan Kebijakan
• Ketua Sub Komite Produk dan Kebijakan – Kebijakan Perkreditan
• Ketua Sub Komite Produk dan Kebijakan – Kebijakan & Prosedur
• Anggota Komite Sumber Daya Manusia
...
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LAPORAN TATA KELOLA PERUSAHAAN
Good Corporate Governance Report
Jabatan lain
Nama Jabatan di Bank Maspion Other Positions
Name Position at Bank Maspion Di luar Bank Di dalam Bank
Outside the Bank Within the Bank
• Chair of the Assets and Liabilities Committee
• Member of the Credit Committee
• Chair of the Risk Management Committee
• Chair of the Risk Management Subcommittee – Operational Risk
• Chair of the Risk Management Subcommittee – Anti-Money
Laundering, Counter-Terrorism Financing, and Counter-Proliferation
Financing
• Chair of the Information Technology Steering Committee
• Chair of the Product and Policy Committee
• Chair of the Product and Policy Subcommittee – Credit Policy
• Chair of the Product and Policy Subcommittee – Policy & Procedures
• Member of the Human Resources Committee
Junita Direktur Bisnis - • Anggota Komite Aset dan Liabilitas
Wangsadinata Business Director • Anggota Komite Kredit
• Anggota Komite Manajemen Risiko
• Anggota Sub Komite Manajemen Risiko – Risiko Operasional
• Anggota Sub Komite Manajemen Risiko – Anti Pencucian Uang,
Pencegahan Pendanaan Terorisme dan Pencegahan Pendanaan
Proliferasi Senjata Pemusnah Massal
• Anggota Komite Penggarah Teknologi Informasi
• Anggota Komite Produk dan Kebijakan
• Anggota Sub Komite Produk dan Kebijakan – Kebijakan Perkreditan
• Ketua Sub Komite Produk dan Kebijakan – Kebijakan & Prosedur
• Anggota Komite Sumber Daya Manusia
• Member of the Assets and Liabilities Committee
• Member of the Credit Committee
• Member of the Risk Management Committee
• Member of the Risk Management Subcommittee – Operational Risk
• Member of the Risk Management Subcommittee – Anti-Money
Laundering, Counter-Terrorism Financing, and Counter-Proliferation
Financing
• Member of the Information Technology Steering Committee
• Member of the Product and Policy Committee
• Member of the Product and Policy Subcommittee – Credit Policy
• Chair of the Product and Policy Subcommittee – Policy & Procedures
• Member of the Human Resources Committee
Irawan Rukmanto Direktur Operasional - • Anggota Komite Aset dan Liabilitas
Operations Director • Anggota Komite Manajemen Risiko
• Anggota Sub Komite Manajemen Risiko – Risiko Operasional
• Anggota Sub Komite Manajemen Risiko – Anti Pencucian Uang,
Pencegahan Pendanaan Terorisme dan Pencegahan Pendanaan
Proliferasi Senjata Pemusnah Massal
• Anggota Komite Penggarah Teknologi Informasi
• Anggota Komite Produk dan Kebijakan
• Anggota Sub Komite Produk dan Kebijakan – Kebijakan Perkreditan
• Ketua Sub Komite Produk dan Kebijakan – Kebijakan & Prosedur
• Anggota Komite Sumber Daya Manusia
• Member of the Assets and Liabilities Committee
• Member of the Risk Management Committee
• Member of the Risk Management Subcommittee – Operational Risk
• Member of the Risk Management Subcommittee – Anti-Money
Laundering, Counter-Terrorism Financing, and Counter-Proliferation
Financing
• Member of the Information Technology Steering Committee
• Member of the Product and Policy Committee
• Member of the Product and Policy Subcommittee – Credit Policy
• Chair of the Product and Policy Subcommittee – Policy & Procedures
• Member of the Human Resources Committee
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a'J BANKMAsPION
Jabatan lain
Nama Jabatan di Bank Maspion Other Positions
Name Position at Bank Maspion Di luar Bank Di dalam Bank
Outside the Bank Within the Bank
Jeffrey Bob Direktur Kredit dan Risiko - • Anggota Komite Aset dan Liabilitas
Karman Credit and Risk Director • Ketua Komite Kredit
• Anggota Komite Manajemen Risiko
• Anggota Sub Komite Manajemen Risiko – Risiko Operasional
• Anggota Sub Komite Manajemen Risiko – Anti Pencucian Uang,
Pencegahan Pendanaan Terorisme dan Pencegahan Pendanaan
Proliferasi Senjata Pemusnah Massal
• Anggota Komite Penggarah Teknologi Informasi
• Anggota Komite Produk dan Kebijakan
• Anggota Sub Komite Produk dan Kebijakan – Kebijakan Perkreditan
• Ketua Sub Komite Produk dan Kebijakan – Kebijakan & Prosedur
• Anggota Komite Sumber Daya Manusia
• Member of the Assets and Liabilities Committee
• Chairman of the Credit Committee
• Member of the Risk Management Committee
• Member of the Risk Management Subcommittee – Operational Risk
• Member of the Risk Management Subcommittee – Anti- , Money
Laundering, Terrorism Financing Prevention, and Prevention of
Proliferation Financing of Weapons of Mass Destruction
• Member of the Information Technology Steering Committee
• Member of the Product and Policy Committee
• Member of the Product and Policy Subcommittee – Credit Policy
• Chair of the Product and Policy Subcommittee – Policy & Procedures
• Member of the Human Resources Committee
Viktor Ebenheizer Direktur Kepatuhan dan Legal - • Anggota Komite Aset dan Liabilitas
Fanggidae Compliance and Legal Director • Anggota Komite Manajemen Risiko
• Anggota Sub Komite Manajemen Risiko – Risiko Operasional
• Anggota Sub Komite Manajemen Risiko – Anti Pencucian Uang,
Pencegahan Pendanaan Terorisme dan Pencegahan Pendanaan
Proliferasi Senjata Pemusnah Massal
• Anggota Komite Penggarah Teknologi Informasi
• Anggota Komite Produk dan Kebijakan
• Anggota Sub Komite Produk dan Kebijakan – Kebijakan Perkreditan
• Ketua Sub Komite Produk dan Kebijakan – Kebijakan & Prosedur
• Anggota Komite Sumber Daya Manusia
• Member of the Assets and Liabilities Committee
• Member of the Risk Management Committee
• Member of the Risk Management Subcommittee – Operational Risk
• Member of the Risk Management Subcommittee – Anti-Money
Laundering, Counter-Terrorism Financing, and Counter-Proliferation
Financing
• Member of the Information Technology Steering Committee
• Member of the Product and Policy Committee
• Member of the Product and Policy Subcommittee – Credit Policy
• Chair of the Product and Policy Subcommittee – Policy & Procedures
• Member of the Human Resources Committee
Penilaian Kinerja Direksi [GRI 2-18] Performance Evaluation of The Board of Directors
Bank melakukan penilaian sendiri (self-assessment) untuk mengukur The Bank conducts a self-assessment to measure the performance
pencapaian kinerja yang telah dilaksanakan oleh Direksi sebagai achievements of the Board of Directors as a form of accountability for
bentuk akuntabilitas Direksi dalam pelaksanaan tugas dan tanggung the Board of Directors in carrying out its duties and responsibilities.
jawabnya. Penilaian sendiri dilakukan mengacu pada Peraturan Otoritas The self-assessment is conducted in accordance with the Financial
Jasa Keuangan tentang Penerapan Tata Kelola bagi Bank Umum, Services Authority Regulation on the Implementation of Corporate
dimana Bank wajib melaksanakan penilaian sendiri implementasi GCG Governance for Commercial Banks, whereby the Bank is required to
dengan salah satu faktor penilaian adalah pelaksanaan tugas dan conduct a self-assessment of the implementation of GCG, with one
...
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LAPORAN TATA KELOLA PERUSAHAAN
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tanggung jawab Direksi. Penilaian kinerja Direksi disampaikan dalam of the assessment factors being the performance of the duties and
bentuk pertanggungjawaban pelaksanaan tugas dan tanggung jawab responsibilities of the Board of Directors. The Board of Directors’
pada saat RUPS. Self Assessment dilakukan terhadap key indicators performance assessment is presented in the form of accountability
seperti pencapaian bisnis, kepatuhan terhadap kebijakan internal dan for the implementation of duties and responsibilities at the General
regulator, kualitas kredit, dll. Meeting of Shareholders. Self-assessment is carried out on key
indicators such as business achievements, compliance with internal
and regulatory policies, credit quality, etc.
Penilaian Kinerja Komite di Bawah Direksi Performance Evaluation of Committees Under The
Board of Directors
Dalam pelaksanaan tugas dan tanggung jawabnya, Direksi dibantu In carrying out its duties and responsibilities, the Board of Directors
komite-komite dibawahnya sesuai dengan tugas dan tanggung jawab is assisted by committees under it in accordance with the duties and
masing-masing komite. Komite membantu Direksi dalam pengambilan responsibilities of each committee. The committees assist the Board
keputusan dengan memberikan pendapat yang baik dan bermanfaat of Directors in decision-making by providing sound and useful opinions
dengan melihat kondisi internal, eksternal, dan peraturan yang berlaku. based on internal and external conditions and applicable regulations.
Pembentukan komite selalu disesuaikan dan dievaluasi berdasarkan The formation of committees is always adjusted and evaluated based
ketentuan tata kelola yang berlaku. Adapun komite-komite di bawah on applicable governance provisions. The committees under the Board
Direksi sebagai berikut: of Directors are as follows:
1. Komite Aset & Liabilitas 1. Assets & Liabilities Committee
2. Komite Kredit 2. Credit Committee
3. Komite Manajemen Risiko 3. Risk Management Committee
4. Komite Penggarah Teknologi Informasi 4. Information Technology Steering Committee
5. Komite Produk & Kebijakan 5. Product & Policy Committee
6. Komite Sumber Daya Manusia 6. Human Resources Committee
Pembentukan komite-komite tersebut disesuaikan dengan ketentuan The establishment of these committees is in accordance with
tata kelola yang berlaku. Pada tahun 2025, Direksi menilai kinerja applicable governance provisions. In 2025, the Board of Directors
komite-komite dibawah Direksi secara keseluruhan adalah baik dan assessed the overall performance of the committees under the Board
telah menjalankan tugas dan tanggungjawabanya dalam mendukung of Directors as good and that they had carried out their duties and
efektifitas pelaksanaan tugas Direksi. responsibilities in supporting the effective implementation of the
Board of Directors’ tasks.
Kehadiran Dewan Komisaris dan Direksi Dalam RUPS
Attendance of The Board of Commissioners and Board of Directors at The GMS
Selama Tahun 2025, Bank telah menyelenggarakan 3 (tiga) kali RUPS. During 2025, the Bank held 3 (three) GMS. In the implementation
Dalam pelaksanaan RUPS, seluruh anggota Dewan Komisaris dan of the GMS, all members of the Board of Commissioners and Board
Direksi telah hadir secara fisik maupun secara elektronik dalam RUPS of Directors were physically and electronically present at the GMS.
tersebut. Informasi kehadiran Dewan Komisaris dan Direksi dapat Information on the attendance of the Board of Commissioners and
dilihat dalam informasi Rapat Umum Pemegang Saham pada halaman Directors can be seen in the General Meeting of Shareholders
176. information on page 176.
Rapat Dewan Komisaris dan Direksi
Meetings of The Board of Commissioners and Board of Directors
Dalam melaksanakan rapat Dewan Komisaris dan Direksi, Bank In conducting meetings of the Board of Commissioners and Board of
berpedoman pada POJK No. 17 tahun 2023 tentang Penerapan Tata Directors, the Bank adheres to POJK No. 17 of 2023 concerning the
Kelola bagi Bank Umum, yaitu rapat Direksi dilakukan paling sedikit Implementation of Governance for Commercial Banks, namely that
1 (satu) kali dalam setiap bulan, Rapat Dewan Komisaris dilakukan Board of Directors meetings are held at least once a month, Board of
paling sedikit 1 (satu) kali dalam 2 (dua) bulan, dan mengadakan rapat Commissioners meetings are held at least once every two months, and
gabungan paling sedikit 1 (satu) kali dalam 4 (empat) bulan. Hasil rapat joint meetings are held at least once every four months. The results of the
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a'J BANKMAsPION
kemudian didokumentasikan dalam notulen rapat yang ditandatangani meetings are then documented in meeting minutes signed by the members
oleh anggota Direksi dan anggota Dewan Komisaris yang hadir dalam of the Board of Directors and the Board of Commissioners who attended
rapat. Tingkat kehadiran rapat anggota Dewan Komisaris, Direksi the meeting. The attendance rate of the Board of Commissioners, Board of
maupun rapat gabungan Dewan Komisaris dan Direksi selama tahun Directors, and joint meetings of the Board of Commissioners and Board of
2025 diuraikan sebagai berikut : Directors during 2025 is described as follows:
Frekuensi kehadiran rapat Meeting attendance frequency
Rapat Dewan Komisaris
Board of Commissioners Meetings
Jumlah Rapat 15
Number of Meetings
Nama Jabatan Jumlah kehadiran Presentase
Name Position Number of Attendees Percentage
Chat Luangarpa Komisaris Utama | President Commissioner 15 100%
Diana Alim Komisaris | Commissioner 14 93%
Alan Jenviphakul Komisaris Independen | Independent Commissioner 15 100%
Pardi Kendy Komisaris Independen | Independent Commissioner 14 93%
H. Ir. Muhammad Pujiono Komisaris Independen | Independent Commissioner 4 27%
Susanto, M.M*
Rony Teja Sukmana** Komisaris Independen | Independent Commissioner 11 73%
*Efektif mengundurkan diri sejak RUPST tanggal 27 Mei 2025 | *Effectively resigned as of the AGMS on May 27, 2025
**Diangkat dalam RUPST 27 Mei 2025 | **Appointed at the AGM on May 27, 2025
Rapat Direksi
Board of Directors Meeting
Jumlah Rapat 53
Number of Meetings
Jumlah kehadiran
Nama Jabatan Presentase
Number of
Name Position Percentage
Attendees
Kasemsri Charoensiddhi Direktur Utama 53 100%
President Director
Ivan Adrian Sumampouw* Direktur Kredit & Risiko | Credit and Risk Director 7 13%
Endah Winarni** Direktur Marketing | Marketing Director 17 32%
Iis Herijati**** Direktur Operasional | Operations Director 44 83%
Viktor Ebenheizer Fanggidae Direktur Kepatuhan dan Legal 52 98%
Compliance and Legal Director
Junita Wangsadinata* Direktur Bisnis 32 60%
Business Director
Irawan Rukmanto** Direktur Operasional 3 6%
Operations Director
Jeffrey Bob Karman* Direktur Kredit dan Risiko 34 64%
Credit and Risk Director
* Efektif mengundurkan diri melalui RUPLB 4 Maret 2025
** Efektif mengundurkan diri melalui RUPST 27 Mei 2025
*** Diangkat dalam RUPST 27 Mei 2025
**** Efektif mengundurkan diri melalui RUPLB 9 Desember 2025
***** Diangkat dalam RUPSLB 9 Desember 2025[
* Effective resignation through the Extraordinary General Meeting of Shareholders on March 4, 2025
** Effective resignation through the Annual General Meeting of Shareholders on May 27, 2025
*** Appointed at the Annual General Meeting of Shareholders on May 27, 2025
**** Effective resignation through the Extraordinary General Meeting of Shareholders on December 9, 2025
***** Appointed at the Extraordinary General Meeting of Shareholders on December 9, 2025
...
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Rapat Gabungan Dewan Komisaris dan Direksi
Joint Meeting of the Board of Commissioners and Board of Directors
Jumlah Rapat 14
Number of Meetings
Nama Jabatan Jumlah kehadiran Presentase
Name Position Number of Attendees Percentage
Chat Luangarpa Komisaris Utama | President Commissioner 14 100%
Diana Alim Komisaris | Commissioner 14 100%
Alan Jenviphakul Komisaris Independen | Independent Commissioner 14 100%
Pardi Kendy Komisaris Independen | Independent Commissioner 14 100%
H. Ir. Muhammad Pujiono Susanto, M.M** Komisaris Independen | Independent Commissioner 4 29%
Rony Teja Sukmana*** Komisaris Independen | Independent Commissioner 10 71%
Kasemsri Charoensiddhi Direktur Utama | President Director 14 100%
Ivan Adrian Sumampouw* Direktur Kredit dan Risiko | Credit and Risk Director 1 7%
Endah Winarni** Direktur Marketing | Marketing Director 2 14%
Viktor Ebenheizer Fanggidae Direktur Bisnis | Business Director 11 79%
Junita Wangsadinata *** Direktur Operasional | Operations Director 10 71%
Jeffrey Bob Karman *** Direktur Kredit dan Risiko | Credit and Risk Director 10 71%
Irawan Rukmanto ***** Direktur Kepatuhan dan Legal 1 7%
Compliance and Legal Director
* Efektif mengundurkan diri melalui RUPLB 4 Maret 2025
** Efektif mengundurkan diri melalui RUPST 27 Mei 2025
*** Diangkat dalam RUPST 27 Mei 2025
**** Efektif mengundurkan diri melalui RUPLB 9 Desember 2025
***** Diangkat dalam RUPSLB 9 Desember 2025
* Effective resignation through the Extraordinary General Meeting of Shareholders on March 4, 2025
** Effective resignation through the Annual General Meeting of Shareholders on May 27, 2025
*** Appointed at the Annual General Meeting of Shareholders on May 27, 2025
**** Effective resignation through the Extraordinary General Meeting of Shareholders (EGMS) on December 9, 2025
***** Appointed at the Extraordinary General Meeting of Shareholders (EGMS) on December 9, 2025
Rapat Dewan Komisaris, Direksi dan Rapat Board of Commissioners Meeting, Board of Directors
Gabungan Meeting, and Joint Meeting
1. Rapat Komisaris 1. Board of Commissioners Meeting
Etika rapat Meeting ethics
1. Rapat Dewan Komisaris dipimpin oleh Komisaris Utama. 1. The Board of Commissioners meeting is chaired by the Chief
2. Semua biaya sehubungan dengan keperluan rapat yang Commissioner.
diselenggarakan dan/atau yang dihadiri oleh anggota Dewan 2. All costs related to meetings held and/or attended by members
Komisaris menjadi beban Bank. of the Board of Commissioners shall be borne by the Bank.
3. Dalam hal Komisaris Utama tidak dapat hadir, maka rapat 3. In the event that the President Commissioner is unable
dipimpin oleh salah seorang anggota Komisaris yang ditunjuk to attend, the meeting shall be chaired by one of the
sesuai kesepakatan. Commissioners appointed by mutual agreement.
Penyelenggaraan Rapat Conduct of Meetings
Dalam hal anggota Dewan Komisaris tidak dapat menghadiri In the event that a member of the Board of Commissioners
rapat secara fisik, maka anggota Dewan Komisaris is unable to attend the meeting in person, the member of
dapat menghadiri rapat dengan menggunakan teknologi the Board of Commissioners may attend the meeting using
telekonferensi, dengan melengkapi hal-hal sebagai berikut: teleconferencing technology, provided that the following
requirements are met:
a. Dasar keputusan penyelenggaraan rapat dengan a. The basis for the decision to hold a meeting using
menggunakan teknologi telekonferensi, misalnya risalah teleconferencing technology, for example, the minutes of
rapat Dewan Komisaris; the Board of Commissioners meeting;
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b. Bukti rekaman penyelenggaraan rapat; b. Evidence of the meeting recording;
c. Kehadiran peserta rapat dalam setiap rapat Dewan c. The attendance of meeting participants in each Board of
Komisaris (baik kehadiran secara fisik maupun melalui Commissioners meeting (both physical attendance and
telekonferensi) wajib dibuatkan Daftar hadir dan via teleconference) must be recorded in an attendance
dilampirkan dalam risalah rapat tersebut. list and attached to the minutes of the meeting.
Pemanggilan Rapat Meeting Summons
1. Undangan atau panggilan Rapat Dewan Komisaris dilakukan 1. Invitations or notices for Board of Commissioners meetings
oleh Komisaris Utama. shall be issued by the Chief Commissioner.
2. Undangan atau panggilan Rapat disampaikan kepada setiap 2. Invitations or notices for meetings shall be delivered to each
anggota (atau dalam hal tertentu kepada peserta rapat member (or in certain cases to other meeting participants)
lainnya) secara langsung atau melalui faksimili, e-mail atau directly or by fax, e-mail or letter, at least 1 (one) day before
surat, sekurangnya 1 ( satu ) hari sebelum rapat diadakan. the meeting is held.
3. Undangan atau panggilan rapat harus mencantumkan agenda, 3. The invitation or notice of the meeting must include the
tanggal, waktu dan tempat rapat. agenda, date, time, and location of the meeting.
Quorum Rapat dan pengembilan keputusan Quorum for Meetings and Decision Making
1. Rapat Dewan Komisaris dapat dilaksanakan apabila dihadiri 1. A Board of Commissioners meeting may be held if attended by
oleh sekurang-kurangnya 51% (lima puluh satu perseratus) at least 51% (fifty-one percent) of the members of the Board
dari anggota Dewan Komisaris. of Commissioners.
2. Setiap anggota Dewan Komisaris memiliki 1 (satu) hak suara 2. Each member of the Board of Commissioners has 1 (one) vote.
3. Setiap anggota Dewan Komisaris memiliki hak bicara dan 3. Each member of the Board of Commissioners has the right to
mengutarakan pendapat dalam setiap rapat speak and express their opinion at every meeting
4. Pengambilan keputusan rapat Dewan Komisaris berdasarkan 4. Decisions made by the Board of Commissioners are based on
atas asas musyawarah mufakat the principle of deliberation and consensus
5. Dalam hal tidak terjadi musyawarah mufakat pengambilan 5. In the event that consensus cannot be reached, decisions are
keputusan dilalukan berdasarkan suara terbanyak made based on a majority vote
6. Dalam hal terjadi perbedaan pendapat (dissenting opinions) 6. In the event of dissenting opinions during a Board of Directors
dalam rapat Direksi, perbedaan tersebut wajib dituangkan meeting, such differences must be clearly recorded in the
dalam risalah rapat secara jelas berikut alasan yang meeting minutes, along with the reasons underlying the
mendasari perbedaan pendapat tersebut dissenting opinions
7. Segala keputusan rapat Dewan Komisaris, baik yang 7. All decisions made at Board of Commissioners meetings,
diputuskan secara musyawarah mufakat atau suara terbanyak, whether by consensus or majority vote, are binding on all
bersifat mengikat seluruh anggota Dewan Komisaris members of the Board of Commissioners
Risalah Rapat Meeting Minutes
1. Setiap rapat yang diselenggarakan oleh Komisaris dibuat 1. Minutes shall be taken of every meeting held by the Board of
risalah rapat. Commissioners.
2. Salinan risalah rapat anggota Dewan Komisaris harus 2. Copies of the minutes of the Board of Commissioners’
didistribusikan kepada seluruh anggota Dewan Komisaris. meetings must be distributed to all members of the Board of
Commissioners.
3. Dewan Komisaris (dapat melalui sekretaris Bank) wajib 3. The Board of Commissioners (through the Bank’s secretary)
menyimpan secara rahasia seluruh dokumen asli atau copy- shall keep all original documents or copies thereof, working
nya, kertas kerja dan/atau laporan dan risalah rapat secara papers and/or reports and minutes of meetings confidential,
rapi, dan ditempatkan pada Kantor Pusat Bank. neatly organized, and stored at the Bank’s Head Office.
2. Rapat Direksi 2. Board of Directors Meetings
Etika rapat Meeting Ethics
1. Rapat Direksi dipimpin oleh Direktur Utama. 1. Board of Directors meetings are chaired by the President
Director.
2. Dalam hal Direktur Utama tidak dapat hadir, maka rapat 2. In the event that the President Director is unable to attend, the
dipimpin oleh salah seorang anggota Direksi yang ditunjuk meeting shall be chaired by one of the members of the Board
sesuai kesepakatan. of Directors appointed by mutual agreement.
3. Setiap Kebijakan dan keputusan strategi wajib diputuskan 3. All policies and strategic decisions must be decided through a
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melalui rapat Direksi. Board of Directors meeting.
4. Rapat Direksi dan Rapat Umum dapat diadakan atas 4. Board of Directors Meetings and General Meetings may be
permintaan dari Dewan Komisaris. held at the request of the Board of Commissioners.
5. Semua biaya sehubungan dengan keperluan rapat yang 5. All expenses related to meetings held and/or attended by
diselengarakan dan/atau yang dihadiri oleh anggota Direksi members of the Board of Directors shall be borne by the Bank .
menjadi Beban Bank
6. Direksi dapat menghadiri undangan Dewan Komisaris. 6. The Board of Directors may attend invitations from the Board
of Commissioners.
7. Atas permintaan Dewan Komisaris, Direksi dapat menghadiri 7. At the request of the Board of Commissioners, the Board of
Rapat pemegang saham dalam rangka penjelasan dan/atau Directors may attend Shareholders’ Meetings for the purpose
pemaparan hasil kerja Direksi. of explaining and/or presenting the results of the Board of
Directors’ work.
Penyelenggaraan Rapat Conducting Meetings
1. Rapat Direksi dapat diselenggarakan secara fisik atau 1. Board meetings may be held in person or via teleconference,
dapat dilakukan melalui teleconference, Video conference video conference, or similar communication systems that
atau sistem komunikasi sejenis yang penggunaannya enable all members of the Board of Directors to attend the
dapat membuat semua anggota Direksi hadir dalam rapat, meeting, hear and speak to one another, and the participation
mendengar, berbicara satu sama lain dan keturutsertaan of the relevant members of the Board of Directors in this
anggota Direksi yang bersangkutan dengan cara demikian manner shall be deemed to constitute the direct attendance
harus dianggap merupakan kehadiran langsung dari of those members of the Board of Directors at the Board of
anggota Direksi tersebut dalam rapat Direksi jika selama Directors meeting. If, during the course of the meeting, there
berlangsungnya rapat terjadi kerusakan atau kegagalan is a malfunction or failure in the teleconference or similar
dalam telepon konferensi atau sarana komunikasi sejenis, means of communication, this shall not affect the quorum of
maka hal tersebut tidak mempengaruhi kourum rapat yang the meeting that has been achieved prior to the occurrence of
telah tercapai sebelum terjadinya kerusakan atau kegagalan the damage or failure in the telephone conference or similar
dalam telepon konferensi atau sarana komunikasi sejenis dari communication means of the Board of Directors member
anggota Direksi yang berpartisipasi dalam Rapat Direksi participating in the Board of Directors meeting.
2. Rapat Direksi dapat dihadiri oleh anggota Dewan Komisaris 2. Board of Directors meetings may be attended by members of
dan pemegang saham walaupun tanpa undangan. the Board of Commissioners and shareholders even without
an invitation.
3. Rapat terdiri dari 2 (dua) jenis yaitu: 3. There are two types of meetings, namely:
a. Rapat Direksi a. Board of Directors Meeting
1. Dihadiri oleh anggota Direksi, bertujuan untuk 1. Attended by members of the Board of Directors,
menetapkan/memutuskan kebijakan dan keputusan aimed at establishing/deciding on strategic policies
yang bersifat strategis. and decisions.
2. Pada rapat ini Direksi dapat mengundang Deputi 2. At this meeting, the Board of Directors may invite
Direktur dan/atau divisi tertentu sesuai dengan Deputy Directors and/or certain divisions in
pembahasan materi dalam rapat. accordance with the topics discussed at the meeting.
b. Rapat Umum b. General Meeting
1. Dihadiri oleh anggota Direksi dan seluruh Deputi 1. Attended by members of the Board of Directors and
Direktur dengan seluruh kepala Divisi, Koordinasi all Deputy Directors, along with all Division Heads,
regional dan/atau Pemimpin cabang. Regional Coordinators, and/or Branch Managers.
2. Rapat bertujuan untuk mendapat arahan dari Direksi 2. The meeting aims to obtain guidance from the Board
kepada seluruh divisi dan kantor cabang atau of Directors to all divisions and branch offices or to
meminta informasi dan/atau usulan dari divisi dan request information and/or proposals from divisions
kantor cabang kepada Direksi. and branch offices to the Board of Directors.
3. Rapat Umum diadakan setiap waktu bilamana 3. General Meetings are held whenever deemed necessary
dianggap perlu oleh mayoritas anggota Direksi. by the majority of the Board of Directors.
Pemanggilan Rapat Convening of Meetings
1. Undangan atau panggilan Rapat Direksi dilakukan oleh 1. Invitations or calls for Board of Directors meetings are made
Direktur utama, namun dalam hal tertentu undangan atau by the President Director, but in certain circumstances,
panggilan tersebut dapat dilakukan oleh Dewan Komisaris. such invitations or calls may be made by the Board of
Commissioners.
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2. Undangan atau panggilan Rapat Direksi disampaikan kepada 2. Invitations or notices of Board of Directors meetings shall be
setiap anggota (atau dalam hal tertentu kepada peserta rapat sent to each member (or in certain cases to other meeting
lainnya) secara langsung atau melalui faksmili, E-mail, surat participants) directly or by fax, e-mail, letter or other means
atau media komunikasi lainnya, sekurangnya 1 (satu) hari of communication, at least 1 (one) day before the meeting is
sebelum rapat diadakan. held.
3. Undangan atau panggilan Rapat harus mencantumkan 3. The invitation or notice of the Meeting must include the
agenda, tanggal, waktu dan tempat rapat agenda, date, time, and place of the meeting.
Quorum Rapat dan pengambilan keputusan Meeting Quorum and Decision Making
1. Rapat Direksi dapat dilaksanakan apabila dihadiri oleh 1. A Board of Directors meeting may be held if attended by at
sekurang – kurangnya 51% (lima puluh satu persen) dari least 51% (fifty-one percent) of the members of the Board of
anggota Direksi. Directors.
2. Setiap anggota Direksi memiliki 1 (satu) hak suara. 2. Each member of the Board of Directors of has 1 (one) voting
right.
3. Setiap anggota Direksi memiliki hak bicara dan menyampaikan 3. Each member of the Board of Directors has the right to speak
pendapat dalam setiap rapat. and express their opinion at every meeting.
4. Pengambilan keputusan rapat Direksi berdasarkan atas asas 4. Decision-making in Board meetings is based on the principle
musyawarah mufakat. of deliberation and consensus.
5. Dalam hal tidak terjadi musyawarah dan mufakat pengambilan 5. In the absence of deliberation and consensus, decisions are
keputusan dilakukan berdasarkan suara terbanyak. made based on majority vote.
6. Segala keputusan rapat Direksi, baik yang diputuskan secara 6. All decisions made during Board of Directors meetings,
musyawarah mufakat atau suara terbanyak, bersifat mengikat whether by consensus or majority vote, are binding on all
seluruh anggota Direksi. members of the Board of Directors.
7. Dalam hal terjadi perbedaan pendapat (dissenting opinion 7. In the event of a difference of opinion (dissenting opinion)
dalam rapat Direksi, perbedaan tersebut wajib dituangkan in a Board of Directors meeting, such difference must be
dalam risalah rapat secara jelas berikut alasan yang clearly stated in the meeting minutes along with the reasons
mendasari perbedaan pendapat tersebut. underlying the difference of opinion.
Risalah Rapat Meeting Minutes
1. Setiap rapat yang diselengarakan oleh Direksi dibuat risalah 1. Minutes shall be taken for every meeting held by the Board of
rapat. Directors.
2. Kehadiran peserta rapat dalam setiap rapat Direksi wajib 2. The attendance of meeting participants at each Board of
dibuatkan Daftar hadir dan dilampirkan dalam risalah rapat Directors meeting must be recorded in an attendance list and
tersebut. attached to the minutes of the meeting.
3. Daftar hadir pada rapat Direksi dapat dilakukan melalui QR 3. The attendance list for Board of Directors meetings can be
code maupun tanda tangan basah. recorded via QR code or wet signature.
4. Direksi (dapat melalui sekretaris Bank) wajib menyimpan 4. The Board of Directors (through the Bank’s secretary) must
dokumen asli atau copy-nya, kertas kerja dan/atau laporan keep the original documents or copies, working papers and/or
dan risalah rapat secara rapi dan ditempatkan pada kantor reports and meeting minutes in an orderly manner and store
pusat. them at the head office.
5. Direksi wajib memberikan laporan atas hasil evaluasi tata 5. The Board of Directors must provide a report on the results
kelola Bank serta risalah rapat kepada Komisaris. of the Bank’s governance evaluation and the minutes of the
meeting to the Board of Commissioners.
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Pelatihan Dewan Komisaris dan Direksi
Training for The Board of Commissioners and Directors [OJK E.2][GRI 2-17]
Selama tahun 2025, Dewan Komisaris dan Direksi mengikuti Program During 2025, the Board of Commissioners and Directors participated in
pengembangan kompetensi sebagai berikut: the following competency development programs:
Pelatihan Dewan Komisaris Board of Commissioners Training
Nama Program Pelatihan Penyelenggara Waktu
Name Training Program Organizer Time
Chat Luangarpa Debt Collection and Recovery Indonesia Hiswara Bunjamin dan Tandjung 24 Februari 2025
Komisaris Utama | President February 24, 2025
Commissioner
BOC and BOD Brainstorm BOC and BOD 19-22 Agustus 2025
August 19-22, 2025
Refresher Manajemen Risiko Jenjang 6 & 7 Lentera Mulia Persada 20 Agustus 2025
August 20, 2025
Commercial Workshop Surabaya BOC 16-17 Oktober 2025
October 16-17, 2025
Workshop Transformation Journey for Executive Sedya Abiwara Inggil 28 November 2025
Management November 28, 2025
Diana Alim Banking Recovery Strategy through PKPU and Bankruptcy: Fernandes Partnership 23 Januari 2025
Komisaris | Commissioner A Legal Approach to Non Performing Loans January 23, 2025
BOC and BOD Brainstorm BOC and BOD 19-22 Agustus 2025
August 19-22, 2025
Refresher Manajemen Risiko Jenjang 6 & 7 Lentera Mulia Persada 20 Agustus 2025
August 20, 2025
Workshop Transformation Journey for Executive Sedya Abiwara Inggil 28 November 2025
Management November 28, 2025
Alan Jenviphakul Banking Recovery Strategy through PKPU and Bankruptcy: Fernandes Partnership 23 Januari 2025
Komisaris Independen | Independent A Legal Approach to Non Performing Loans January 23, 2025
Commissioner
BOC and BOD Brainstorm BOC and BOD 19-22 Agustus 2025
August 19-22, 2025
Refresher Manajemen Risiko Jenjang 6 & 7 Lentera Mulia Persada 20 Agustus 2025
August 20, 2025
Commercial Workshop Surabaya BOC 16-17 Oktober 2025
October 16-17, 2025
Workshop Transformation Journey for Executive Sedya Abiwara Inggil 28 November 2025
Management November 28, 2025
Pardi Kendy Banking Recovery Strategy through PKPU and Bankruptcy: Fernandes Partnership 23 Januari 2025
Komisaris Independen | Independent A Legal Approach to Non Performing Loans January 23, 2025
Commissioner
BOC and BOD Brainstorm BOC and BOD 19-22 Agustus 2025
August 19-22, 2025
Refresher Manajemen Risiko Jenjang 6 & 7 Lentera Mulia Persada 20 Agustus 2025
August 20, 2025
Commercial Workshop Surabaya BOC 16-17 Oktober 2025
October 16-17, 2025
Workshop Transformation Journey for Executive Sedya Abiwara Inggil 28 November 2025
Management November 28, 2025
Rony Teja Sukmana BOC and BOD Brainstorm BOC and BOD 19-22 Agustus 2025
Komisaris Independen | Independent August 19-22, 2025
Commissioner
Refresher Manajemen Risiko Jenjang 6 & 7 Lentera Mulia Persada 20 Agustus 2025
August 20, 2025
Workshop Transformation Journey for Executive Sedya Abiwara Inggil 28 November 2025
Management November 28, 2025
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Pelatihan Direksi Board of Directors Training
Nama Program Pelatihan Penyelenggara Waktu
Name Training Program Organizer Time
Kasemsri Charoensiddhi Procurement Workshop 2025 Divisi Finance 18 Februari 2025
Direktur Utama Accounting February 18, 2025
President Director
Knowledge Sharing Business Team Structure and Workshop to KBank 6-8 Agustus 2025
Identify Syndication Loan Deals August 6-8, 2025
Knowledge Sharing KBank X BMAS KBank 6-11 Agustus 2025
August 6-11, 2025
IT Workshop KBank 15 Agustus 2025
August 15, 2025
BOC and BOD Brainstorm BOC and BOD 19-22 Agustus 2025
August 19-22, 2025
Refresher Manajemen Risiko Jenjang 6 & 7 Lentera Mulia Persada 20 Agustus 2025
August 20, 2025
Sharing session: AI Adoption PT Andara Sarana 9 Oktober 2025
October 9, 2025
Team Building CEO Office President Director 9 Oktober 2025
October 9, 2025
Commercial Workshop Surabaya BOC 16-17 Oktober 2025
October 16-17, 2025
Balanced Score Card Workshop for BOD, Chief, and Core Team ISORES 22-23 Desember 2025
December 22-23, 2025
Executive Management Outing SKALA, Excellence Asia, 6-8 November 2025
Remaja Tampubolon November 6-8, 2025
Workshop Transformation Journey for Executive Management Sedya Abiwara Inggil 28 November 2025
November 28, 2025
Balanced Score Card Workshop for BOD, Chief, and Core Team ISORES 22-23 Desember 2025
December 22-23, 2025
Internal Session Building Corporate Banking President Director, 28-30 Desember 2025
Business Director December 28-30, 2025
Junita Wangsadinata Credit Capability Development Module 2 Credit Analysis Predeal ERM KBank 12 Juni 2025
Direktur Bisnis CWU EWS and Study Cases Batch Jakarta 1 Juni 12, 2025
Business Director
Sosialisasi Rasio Pembiayaan Inklusif Makroprudensial Internal 20 Juni 2025
Juni 20, 2025
Knowledge Sharing Business Team Structure and Workshop to KBank 6-8 Agustus 2025
Identify Syndication Loan Deals August 6-8, 2025
Knowledge Sharing KBank X BMAS KBank 6-11 Agustus 2025
August 6-11, 2025
IT Workshop KBank 15 Agustus 2025
August 15, 2025
BOC and BOD Brainstorm BOC and BOD 19-22 Agustus 2025
August 19-22, 2025
Refresher Manajemen Risiko Jenjang 6 & 7 Lentera Mulia Persada 20 Agustus 2025
August 20, 2025
Sharing session: AI Adoption PT Andara Sarana 9 Oktober 2025
October 9, 2025
Commercial Workshop Surabaya BOC 16-17 Oktober 2025
October 16-17, 2025
Executive Management Outing SKALA, Excellence Asia, 6-8 November 2025
Remaja Tampubolon NOvember 6-8, 2025
Workshop Transformation Journey for Executive Management Sedya Abiwara Inggil 28 November 2025
November 28, 2025
Balanced Score Card Workshop for BOD, Chief, and Core Team ISORES 22-23 Desember 2025
December 22-23, 2025
Internal Session Building Corporate Banking President Director, 28-30 Desember 2025
Business Director December 28-30, 2025
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Nama Program Pelatihan Penyelenggara Waktu
Name Training Program Organizer Time
Irawan Rukmanto Cyber Hygiene Secure Data Practice Kasikornbank 1-17 Januari 2025
Direktur Operasional January 1-17, 2025
Operations Director
New Employee Orientation Program Batch 1 Various Division 3 Februari 2025
February 3, 2025
Sosialisasi SOP Anti Penyuapan Batch 4 Divisi Compliance 19 Februari 2025
February 19, 2025
Annual Cybersecurity Exam 2025 KBank 23-31 April 2025
April 23-32, 2025
Forum SERASI Sharing Informasi Mitigasi Risiko Operasional TI Bank Indonesia 8 Mei 2025
dan Siber May 8, 2025
SPARK: Leadership Development Program - Advacing Toward PT Dunamis 3-5 Juli 2025
Trusted Leadership July 3-5, 2025
Cyber Hygiene Phishing Awareness KBank 28 Juli-15 Agustus 2025
July 28 - August 15, 2025
Kick Off Most Valuable Project Award HR Services and Strategi 11 Agustus 2025
Div August 11, 2025
IT Workshop KBank 15 Agustus 2025
August 15, 2025
BOC and BOD Brainstorm BOC and BOD 19-22 Agustus 2025
August 19-22, 2025
Sosialisasi SOP Perpajakan Divisi Finance 16 September 2025
Accounting September 16, 2025
Forum LBUT Harian 2025 Operation Div 16 September 2025
September 16, 2025
Sharing session: AI Adoption PT Andara Sarana 9 Oktober 2025
October 9, 2025
Ujian Sertifikasi Manajemen Risiko Jenjang 7 Fast track LSPP 16 Oktober 2025
October 16, 2025
E Learning Operational Incident Reporting Excellence Kasikornbank 17-30 Oktober 2025
October 17-30, 2025
E Learning Three Lines of Defense Framework Kasikornbank 17-30 Oktober 2025
October 17-30, 2025
Pembekalan Sertifikasi Manajemen Risiko J7 Fast track Lentera Mulia Persada 20 Oktober 2025
October 20, 2025
Booster Fest 2025: Motivational Session Together WECAN Remaja Tampubolon 25 Oktober 2025
October 25, 2025
Refresher Cyber Hygiene Culture - Secure Data Practice KBank 31 Oktober - 9 Desember
2025
October 31 - December
9, 2025
Executive Management Outing SKALA, Excellence Asia, 6-8 November 2025
Remaja Tampubolon November 6-8, 2025
Mandatory Training: Basic APU PPT PPPSPM 2025 AML CFTP 10-31 November 2025
November 10-31, 2025
Balanced Score Card Workshop for BOD, Chief, and Core Team ISORES 22-23 Desember 2025
December 22-23, 2025
Workshop Transformation Journey for Executive Management Sedya Abiwara Inggil 28 November 2025
November 28, 2025
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Nama Program Pelatihan Penyelenggara Waktu
Name Training Program Organizer Time
Jeffrey Bob Karman Training Pembekalan Sertifikasi Manajemen Risiko Jenjang 7 PT Arfaidham Secret 10 Juni 2025
Direktur Kredit dan Risiko Juni 10, 2025
Credit and Risk Director
Ujian Sertifikasi Manajemen Risiko Jenjang 7 LSPP 13 Juni 2025
Juni 13, 2025
IT Workshop KBank 15 Agustus 2025
August 15, 2025
BOC and BOD Brainstorm BOC and BOD 19-22 Agustus 2025
August 19-22, 2025
The 1st WiFi 7: Next Generation Connectivity Surge 3 Oktober 2025
October 3, 2025
Sharing session: AI Adoption PT Andara Sarana 9 Oktober 2025
October 9, 2025
Commercial Workshop Surabaya BOC 16-17 Oktober 2025
October 16-17, 2025
Executive Management Outing SKALA, Excellence Asia, 6-8 November 2025
Remaja Tampubolon November 6-8, 2025
Workshop Transformation Journey for Executive Management Sedya Abiwara Inggil 28 November 2025
November 28, 2025
Team Building Credit Reviewer & QA Credit Jakarta Credit & Risk Director 30 November 2025
November 30, 2025
Balanced Score Card Workshop for BOD, Chief, and Core Team ISORES 22-23 Desember 2025
December 22-23, 2025
Viktor Ebenheizer Fanggidae Integritas Pelaporan Keuangan Bank sesuai POJK No. 15 Tahun Infobank Institute 14-15 April 2025
Direktur Kepatuhan dan Legal 2024 April 14-15, 2025
Compliance and Legal Director
Forum SERASI Sharing Informasi Mitigasi Risiko Operasional TI Bank Indonesia 8 Mei 2025
dan Siber May 8, 2025
Training Pembekalan Sertifikasi Manajemen Risiko Jenjang 7 PT Arfaidham Secret 10 Juni 2025
Juni 10, 2025
Ujian Sertifikasi Manajemen Risiko Jenjang 7 LSPP 13 Juni 2025
Juni 13, 2025
BOC and BOD Brainstorm BOC and BOD 19-22 Agustus 2025
August 19-22, 2025
Sharing session: AI Adoption PT Andara Sarana 9 Oktober 2025
October 9, 2025
Executive Management Outing SKALA, Excellence Asia, 6-8 November 2025
Remaja Tampubolon November 6-8, 2025
Workshop Transformation Journey for Executive Management Sedya Abiwara Inggil 28 November 2025
November 28, 2025
Team Building Compliance and Legal Surabaya Compliance and Legal 11 Desember 2025
Director December 11, 2025
Balanced Score Card Workshop for BOD, Chief, and Core Team ISORES 22-23 Desember 2025
December 22-23, 2025
...
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LAPORAN TATA KELOLA PERUSAHAAN
Good Corporate Governance Report
Tata Kelola Remunerasi
Remuneration Governance
Dalam menghadapi dinamika perekonomian global, industri perbankan In facing the dynamics of the global economy, the banking industry
dituntut untuk memperkuat ketahanan operasional. Salah satu langkah is required to strengthen its operational resilience. One of the steps
yang diambil adalah memperbaiki tata kelola dalam pemberian taken is to improve governance in the provision of remuneration.
Remunerasi. Perbaikan tersebut bertujuan mendorong pengambilan risiko This improvement aims to encourage prudent risk-taking in order to
yang bijaksana (prudent risk-taking) guna menjaga keberlanjutan usaha maintain the Bank’s business sustainability. In addition, to support
Bank. Selain itu, untuk mendukung transparansi dan sejalan dengan transparency and in line with international standards, the Bank is
standar internasional, Bank berkomitmen mengungkapkan informasi committed to disclosing information on remuneration policies both
mengenai kebijakan remunerasi secara kualitatif maupun kuantitatif. qualitatively and quantitatively.
Penerapan tata kelola remunerasi yang baik merupakan bagian dari The implementation of good remuneration governance is part of
komitmen Bank dalam memberikan imbalan yang kompetitif kepada the Bank’s commitment to providing competitive remuneration to
karyawan, anggota Dewan Komisaris, dan anggota Direksi. Kebijakan employees, members of the Board of Commissioners, and members
ini dirancang untuk mendorong pengembangan kualitas sumber daya of the Board of Directors. This policy is designed to encourage the
manusia di seluruh tingkat organisasi, dengan tetap mengedepankan development of human resources at all levels of the organization,
keselarasan terhadap nilai-nilai Perseroan, kepatuhan pada peraturan while maintaining alignment with the Company’s values, compliance
perundang-undangan, prinsip kehati-hatian, serta mendukung with laws and regulations, the principle of prudence, and supporting
pencapaian target jangka pendek dan jangka panjang Bank. Dalam the achievement of the Bank’s short-term and long-term targets. In its
pelaksanaannya, pengungkapan tata kelola remunerasi Bank mengacu implementation, the disclosure of the Bank’s remuneration governance
pada: refers to:
• Peraturan Otoritas Jasa Keuangan No. 45/POJK.03/2015 tentang • Financial Services Authority Regulation No. 45/POJK.03/2015
Penerapan Tata Kelola Dalam Pemberian Remunerasi bagi Bank concerning the Implementation of Governance in the Provision of
Umum. Remuneration for Commercial Banks.
• Surat Edaran Otoritas Jasa Keuangan No. 40/ SEOJK.03/2016 • Financial Services Authority Circular Letter No. 40/SEOJK.03/2016
tentang Penerapan Tata Kelola dalam Pemberian Remunerasi bagi concerning the Implementation of Governance in the Provision of
Bank Umum. Remuneration for Commercial Banks.
• Peraturan OJK No. 17 Tahun 2023 tentang Penerapan Tata Kelola • OJK Regulation No. 17 of 2023 concerning the Implementation of
bagi Bank Umum. Governance for Commercial Banks.
• Surat Edaran Otoritas Jasa Keuangan No. 13/ SEOJK.03/2017 • Financial Services Authority Circular Letter No. 13/SEOJK.03/2017
tentang Penerapan Tata Kelola bagi Bank Umum. concerning the Implementation of Governance for Commercial
Banks.
• Surat Edaran OJK No. 16/SEOJK.04/2021 tentang Bentuk dan Isi • OJK Circular Letter No. 16/SEOJK.04/2021 concerning the Form
Laporan Tahunan Emiten atau Perusahaan Publik. and Content of Annual Reports of Issuers or Public Companies.
• Kebijakan remunerasi internal Bank melalui Surat Keputusan • The Bank’s internal remuneration policy through Board of Directors
Direksi No. 109/SK/DIR/12/2016 pada tanggal 19 Desember 2016 Decree No. 109/SK/DIR/12/2016 dated December 19, 2016
tentang Tata Kelola Remunerasi. concerning Remuneration Governance. [MK6.1]
• Anggaran Dasar Bank. • The Bank’s Articles of Association.
Proses Penyusunan Kebijakan Remunerasi Remuneration Policy Formulation Process [GRI 2-19]
[GRI 2-19]
Dalam merumuskan kebijakan remunerasi, Bank mempertimbangkan In formulating its remuneration policy, the Bank considers various
berbagai faktor, termasuk efektivitas manajemen risiko, stabilitas factors, including the effectiveness of risk management, financial
keuangan, kecukupan dan penguatan permodalan, kebutuhan likuiditas stability, capital adequacy and strengthening, short-term and long-
jangka pendek dan jangka panjang, prospek pendapatan di masa depan, term liquidity needs, future income prospects, comparisons with peer
perbandingan dengan peer group, tingkat inflasi, serta memastikan groups, inflation rates, and ensuring compliance with applicable laws
kesesuaian dengan peraturan perundang-undangan yang berlaku. and regulations.
Bank secara berkala meninjau dan memperbarui kebijakan remunerasi The Bank periodically reviews and updates its remuneration policy
sesuai kebutuhan, dengan mempertimbangkan kinerja Bank, kewajaran as necessary, taking into account the Bank’s performance, fairness
dibandingkan dengan peer group, perubahan regulasi, penyesuaian compared to peer groups, regulatory changes, business strategy
strategi bisnis, dan dinamika industri sesuai kapasitas Bank. Evaluasi adjustments, and industry dynamics in line with the Bank’s capacity.
terhadap kebijakan remunerasi dilakukan bersama Kasikorn Bank The remuneration policy is evaluated jointly with Kasikorn Bank as the
sebagai perusahaan induk dan melibatkan konsultan eksternal. parent company and involves external consultants. Policy adjustments
Penyesuaian kebijakan mencakup aspek-aspek seperti struktur dan cover aspects such as remuneration structure and scale, bonus
skala remunerasi, mekanisme penetapan bonus, serta kebijakan merit. determination mechanisms, and merit policies.
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a'J BANKMAsPION
Bank menerapkan tata kelola remunerasi dengan menyusun kebijakan The Bank implements remuneration governance by formulating
remunerasi melalui Surat Keputusan Direksi No. 109/ SK/DIR/12/2016 remuneration policies through Board of Directors Decree No. 109/SK/
tentang Tata Kelola Remunerasi. Dalam proses penyusunan kebijakan DIR/12/2016 concerning Remuneration Governance. In the process
remunerasi tersebut Bank mengacu pada Peraturan Otoritas Jasa of formulating the remuneration policy, the Bank refers to Financial
Keuangan No. 45/POJK.03/2015 tentang Penerapan Tata Kelola Dalam Services Authority Regulation No. 45/POJK.03/2015 concerning the
Pemberian Remunerasi bagi Bank Umum. Berdasarkan peraturan Implementation of Governance in the Provision of Remuneration for
tersebut, maka remunerasi terdiri dari: Commercial Banks. Based on this regulation, remuneration consists of:
1. Remunerasi yang bersifat tetap Remunerasi yang tidak dikaitkan 1. Fixed remuneration Remuneration that is not linked to performance
dengan kinerja dan risiko, antara lain gaji pokok, fasilitas, and risk, including basic salary, facilities, housing allowances,
tunjangan perumahan, tunjangan kesehatan, tunjangan health allowances, education allowances, holiday allowances,
pendidikan, tunjangan hari raya, dan pensiun. and pensions.
2. Remunerasi yang bersifat variabel Remunerasi yang dikaitkan 2. Variable remuneration Remuneration linked to performance and
dengan kinerja dan risiko, antara lain bonus atau bentuk lainnya risk, including bonuses or other forms equivalent to them.
yang dipersamakan dengan itu.
Komite Remunerasi dan Nominasi Remuneration and Nomination Committee
Dewan Komisaris telah membentuk Komite Remunerasi dan Nominasi The Board of Commissioners has established a Remuneration and
(KRN) yang salah satu fungsinya adalah untuk membantu Dewan Nomination Committee (KRN), one of whose functions is to assist
Komisaris dalam melaksanakan pengembangan kebijakan serta the Board of Commissioners in developing policies and implementing
penerapan remunerasi bagi anggota Dewan Komisaris dan Direksi. remuneration for members of the Board of Commissioners and Board
of Directors.
Komposisi, struktur keanggotaan, tugas dan tanggung jawab, The composition, membership structure, duties and responsibilities,
pelaksanaan rapat, dan remunerasi yang telah dibayarkan kepada meeting procedures, and remuneration paid to CRN members
anggota KRN selengkapnya disajikan pada halaman 228-229 bagian are presented in full on pages 228-229 of the Remuneration and
Komite Remunerasi dan Nominasi pada Laporan Integrasi ini. Nomination Committee section of this Integrated Report.
Cakupan Kebijakan Remunerasi dan Implementasi Scope of Remuneration Policy and Implementation per
per Unit Bisnis dan per Wilayah Business Unit and per Region
Kebijakan remunerasi Bank mencakup anggota Dewan Komisaris, The Bank’s remuneration policy covers members of the Board of
Direksi, dan seluruh pegawai baik yang berada di kantor pusat maupun Commissioners, Board of Directors, and all employees, both at the
di kantor cabang yang ada di dalam negeri dan baik di unit bisnis head office and at domestic branch offices, in both business and non-
maupun non-bisnis. Bank selalu memastikan kebijakan remunerasi business units. The Bank always ensures that the remuneration policy
telah diterapkan dengan merata, adil, dan seimbang sehingga setiap is applied evenly, fairly, and equitably so that every employee receives
pegawai mendapatkan imbal jasa yang sesuai. Bank saat ini tidak appropriate compensation. The Bank currently has no overseas branch
memiliki kantor cabang di luar negeri. offices.
Remunerasi Dikaitkan dengan Risiko Remuneration Linked to Risk
Bank dalam memberikan remunerasi kepada pegawai selalu When providing remuneration to employees, the Bank always
mempertimbangkan potensi risiko jabatan yang melekat pada tugas considers the potential risks inherent in the duties and responsibilities
dan tanggung jawab pegawai. Sehubungan dengan hal tersebut, Bank of the position. In this regard, the Bank has determined the parties
telah menetapkan pihak-pihak yang menjadi MRT (Material Risk Taker) who are Material Risk Takers (MRTs) using a qualitative method, with
dengan metode kualitatif, penentuan kategori tersebut ditentukan the categories determined based on the duties and responsibilities
berdasarkan tugas dan tanggung jawab organ Bank yang berdampak of the Bank’s organs that have a significant impact on the Bank’s risk
signifikan terhadap profil Risiko Bank. Organ Bank yang berperan profile. The Bank’s organs that act as Material Risk Takers (MRTs) for
sebagai Material Risk Taker (MRT) untuk posisi jabatan sebagai berikut the following positions are:
• Dewan Komisaris • Board of Commissioners
• Direksi • Board of Directors
Sebagai MRT, Dewan Komisaris dan Direksi berhak atas remunerasi As MRT, the Board of Commissioners and Directors are entitled
dalam bentuk gaji dan tunjangan, pemberian bonus yang besarnya to remuneration in the form of salaries and allowances, bonuses
ditentukan berdasarkan kinerja Bank, fasilitas kendaraan dinas dan determined based on the Bank’s performance, official vehicle facilities,
asuransi kesehatan. and health insurance.
...
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LAPORAN TATA KELOLA PERUSAHAAN
Good Corporate Governance Report
Pengukuran Kinerja Dikaitkan dengan Remunerasi Performance Measurement Linked to Remuneration
Dalam memberikan remunerasi, Bank selalu mempertimbangkan In determining remuneration, the Bank always considers performance
pengukuran kinerja yang disusun berdasarkan pencapaian kinerja measurements based on the Bank’s performance achievements, the
Bank, pencapaian kinerja unit terkait, dan pencapaian kinerja individu performance achievements of related units, and individual performance
yang disesuaikan dengan tujuan dan dan strategi Bank dengan tetap achievements in line with the Bank’s objectives and strategies, while
mempertimbangkan aspek risiko dan kepatuhan termasuk hasil taking into account risk and compliance aspects, including the results
pemenuhan tindak lanjut temuan audit internal dan eksternal. Bank of follow-up actions on internal and external audit findings. The Bank
senantiasa melakukan review secara berkala terhadap indikator kinerja regularly reviews the performance indicators used as the basis for
yang dijadikan dasar dalam menentukan pemberian remunerasi. determining remuneration.
Penyesuaian Remunerasi Dikaitkan dengan Kinerja Remuneration Adjustments Linked to Performance and
dan Risiko Risk
Bank dalam melakukan penyesuaian remunerasi yang dikaitkan dengan In adjusting remuneration linked to performance and risk, banks
kinerja dan risiko berpedoman pada Peraturan Otoritas Jasa Keuangan are guided by Financial Services Authority Regulation No. 45/
No. 45/POJK.03/2015 tentang Penerapan Tata Kelola dalam Pemberian POJK.03/2015 on the Implementation of Governance in the Provision
Remunerasi bagi Bank Umum. Pada implementasinya untuk organ Bank of Remuneration for Commercial Banks. In its implementation for
yang ditetapkan sebagai sebagai MRT, maka kebijakan remunerasi yang bank organs designated as MRT, the remuneration policy linked to
dikaitkan dengan kinerja dan risiko adalah sebagai berikut: performance and risk is as follows:
a. Pemberian bonus diberikan dalam bentuk tunai. a. Bonuses are given in cash.
b. Bonus kinerja tahunan ditarik kembali (clawback) sesuai b. Annual performance bonuses are clawback in accordance with the
kesepakatan antara Bank dengan Pejabat Bank paling sedikit agreement between the Bank and Bank Officials for a minimum
untuk periode 1 tahun. Bank dapat menarik kembali (clawback) period of 1 year. The Bank may clawback variable remuneration
pembayaran remunerasi yang bersifat variabel kepada MRT payments to MRTs who are proven to have committed Individual
yang terbukti melakukan Individual Fraud. Fraud.
c. Besaran porsi bonus yang di clawback dari pejabat yang c. The amount of the bonus clawback from officials appointed as
ditunjuk sebagai MRT adalah sebesar 3% dari bonus. MRTs is 3% of the bonus.
Prosedur Penetapan Remunerasi bagi Dewan Procedure for Determining Remuneration for the Board
Komisaris dan Direksi [GRI 2-20] of Commissioners and Board of Directors [GRI 2-20]
Bank dalam menetapkan remunerasi bagi anggota Dewan Komisaris The Bank determines the remuneration for members of the Board of
dan Direksi adalah melalui Rapat Umum Pemegang Saham Tahunan. Commissioners and Board of Directors through the Annual General
Keputusan RUPST Tahun 2023 yaitu menyetujui bahwa kewenangan Meeting of Shareholders. The 2023 AGMS resolution approved that
untuk menetapkan gaji atau honorarium serta tunjangan lain diserahkan the authority to determine salaries or honoraria and other benefits be
kepada pemegang saham pengendali untuk menetapkan besaran gaji delegated to the controlling shareholders to determine the amount of
atau honorarium serta tunjangan lain yang akan diberikan oleh Bank salaries or honoraria and other benefits to be provided by the Bank to
kepada para anggota Direksi dan Dewan Komisaris. Dalam melakukan members of the Board of Directors and Board of Commissioners. In
penetapan tersebut, pemegang saham pengendali mempertimbangkan making such determinations, the controlling shareholders consider the
rekomendasi dari Komite Remunerasi dan Nominasi. recommendations of the Remuneration and Nomination Committee.
Secara umum prosedur penetapan remunerasi Dewan Komisaris dan In general, the procedure for determining the remuneration of the
Direksi dilakukan melalui tahapan sebagai berikut: Board of Commissioners and Board of Directors is carried out through
the following stages:
1. Komite Remunerasi dan Nominasi melakukan evaluasi terhadap 1. The Remuneration and Nomination Committee evaluates the
kebijakan remunerasi Dewan Komisaris dan Direksi. remuneration policy for the Board of Commissioners and Board of
Directors.
2. Komite Remunerasi dan Nominasi memberikan rekomendasi 2. The Remuneration and Nomination Committee provides
kepada Dewan Komisaris mengenai kebijakan remunerasi bagi recommendations to the Board of Commissioners regarding the
Dewan Komisaris dan Direksi dengan memperhatikan kinerja, remuneration policy for the Board of Commissioners and Board of
risiko, kewajaran dengan peer group, sasaran dan strategi Directors, taking into account performance, risk, fairness with peer
jangka panjang Bank, pemenuhan cadangan sebagaimana diatur groups, the Bank’s long-term goals and strategies, compliance
dalam peraturan perundang-undangan yang berlaku dan potensi with reserves as stipulated in applicable laws and regulations,
pendapatan Bank pada masa yang akan datang. and the Bank’s future income potential.
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a'J BANKMAsPION
3. Dewan Komisaris akan menyampaikan usulan rekomendasi 3. The Board of Commissioners will submit the remuneration
remunerasi tersebut kepada pemegang saham pengendali untuk recommendation proposal to the controlling shareholders for
mendapatkan persetujuan. approval.
Pelaksanaan Tata Kelola Remunerasi Implementation of Remuneration Governance
1. PAKET REMUNERASI YANG DITERIMA DEWAN KOMISARIS 1. REMUNERATION PACKAGE RECEIVED BY THE BOARD OF
DAN DIREKSI PADA TAHUN 2025 COMMISSIONERS AND DIRECTORS IN 2025
Paket remunerasi dan fasilitas yang diterima oleh Dewan The remuneration package and benefits received by the Board
Komisaris dan Direksi mencakup struktur remunerasi dan rincian of Commissioners and the Board of Directors include the
jumlah nominal, sebagaimana dalam tabel di bawah ini: remuneration structure and details of the nominal amounts, as
shown in the table below:
Dewan Komisaris Direksi
Jenis Remunerasi & Fasilitas Lain Board of Commissioners Board of Directors
Type of Remuneration & Other Benefits Orang Nominal Orang Nominal
Person Amount Person Amount
Remunerasi (gaji, bonus, tunjangan rutin) 5 4,256,447,368.00 8 22,621,794,793.00
Remuneration (salary, bonus, regular allowances)
Fasilitas lain dalam bentuk natura – tidak dapat 4 319,666,205.00 8 2,641,844,315.00
dimiliki (transportasi, asuransi kesehatan)
Other benefits in kind – non-cash (transportation,
health insurance)
Jumlah 4 4,576,113,573.00 8 25,263,639,108.00
Total
2. PAKET REMUNERASI YANG DIKELOMPOKKAN DALAM 2. REMUNERATION PACKAGES GROUPED BY INCOME LEVEL
TINGKAT PENGHASILAN YANG DITERIMA OLEH DEWAN RECEIVED BY THE BOARD OF COMMISSIONERS AND
KOMISARIS DAN DIREKSI DALAM 1 (SATU) TAHUN DIRECTORS IN ONE (1) YEAR
Paket remunerasi yang dikelompokkan dalam tingkat penghasilan Remuneration packages grouped by income level received by the
yang diterima oleh Dewan Komisaris dan Direksi dalam 1 (satu) Board of Commissioners and Directors in one (1) year, as shown in
tahun, sebagaimana dalam tabel di bawah ini: the table below:
Remunerasi per orang dalam 1 tahun Jumlah Komisaris Jumlah Direksi
Remuneration per person in 1 year Number of Commissioners Number of Directors
Diatas Rp2 milyar - 6
Above Rp2 billion
Diatas Rp1 milyar – Rp2 milyar 2 2
Above Rp1 billion – Rp2 billion
Diatas Rp500 juta – Rp1 milyar 3 -
Above Rp500 million – Rp1 billion
Rp500 juta ke bawah - -
Below Rp500 million
3. PAKET REMUNERASI YANG BERSIFAT VARIABEL YANG 3. VARIABLE REMUNERATION PACKAGE RECEIVED BY
DITERIMA MATERIAL RISK TAKER (MRT) DALAM 1 (SATU) TAHUN MATERIAL RISK TAKERS (MRT) IN 1 (ONE) YEAR
Jumlah Diterima dalam 1 (satu) Tahun
Remunerasi yang bersifat variabel Amount Received in 1 (one) Year
Variable remuneration Material Risk Taker
Orang | Person Dalam juta Rp | In millions of IDR
Jumlah 16 3,965,124,604
Total
...
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LAPORAN TATA KELOLA PERUSAHAAN
Good Corporate Governance Report
4. RASIO GAJI TERTINGGI DAN TERENDAH [GRI 405-2] 4. HIGHEST AND LOWEST SALARY RATIOS
Gaji merupakan hak pegawai yang diterima dan dinyatakan dalam Salary is an employee’s right that is received and stated in the
bentuk uang sebagai imbalan dari Bank atau pemberi kerja terhadap form of money as compensation from the Bank or employer to
pegawai yang ditetapkan dan dibayarkan menurut perjanjian kerja, employees as stipulated and paid in accordance with employment
kesepakatan atau peraturan perundang-undangan. Gaji yang agreements, agreements or laws and regulations. The salaries
diperbandingkan dalam rasio gaji adalah imbalan yang diterima compared in the salary ratio are the compensation received by the
oleh Dewan Komisaris, Direksi, dan Pegawai, sebagaimana dalam Board of Commissioners, Directors, and Employees, as shown in
tabel di bawah ini: the table below:
Rasio 2024 2025
Ratio Kali | Times Kali | Times
Gaji pegawai tertinggi dan terendah 49.4 51.0
Highest and lowest employee salaries
Gaji Direksi tertinggi dan terendah 2.4 3.1
Highest and lowest director salaries
Gaji Komisaris tertinggi dan terendah 1.0 1.0
Highest and lowest commissioner salaries
Gaji Direksi tertinggi dan pegawai tertinggi 3.2 3.1
Highest and lowest salaries for directors and employees
*Termasuk remunerasi anggota Direksi yang menundurkan diri sampai dengan 4 Maret 2025, 27 Mei 2025, dan 9 Desember 2025
**Termasuk remunerasi anggota Komisaris yang bekerja sampai dengan 27 Mei 2025
* Including remuneration for members of the Board of Directors who resign on or before March 4, 2025, May 27, 2025, and December 9, 2025
**Including remuneration for members of the Board of Commissioners who remain in office until May 27, 2025
5. REMUNERASI YANG BERSIFAT VARIABEL YANG DIJAMIN 5. UNCONDITIONALLY GUARANTEED VARIABLE
TANPA SYARAT REMUNERATION
Bank tidak memberikan remunerasi yang bersifat variabel yang The Bank does not provide unconditional guaranteed variable
dijamin tanpa syarat kepada calon Direksi, Dewan Komisaris, dan/ remuneration to prospective members of the Board of Directors, Board
atau Pegawai selama 1 (satu) tahun pertama. of Commissioners, and/or Employees during the first 1 (one) year.
6. PEMUTUSAN HUBUNGAN KERJA DAN TOTAL NOMINAL 6. TERMINATION OF EMPLOYMENT AND TOTAL SEVERANCE
PESANGON YANG DIBAYARKAN PAY AMOUNT PAID
Tabel Pesangon yang dibayarkan tahun 2025
Severance Pay Table for 2025
Jumlah Nominal Pesangon yang dibayarkan Jumlah Pegawai | Number of Employees
dalam 1 (satu) tahun
Total Severance Pay Amount Paid in 1 (one) 2024 2025
Year
Diatas Rp1 Miliar 2 3
Above Rp1 Billion
Diatas Rp500 Juta s.d Rp1 miliar 3 3
Above Rp500 million to Rp1 billion
Rp500 juta kebawah 63 64
Below Rp500 million
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7. REMUNERASI YANG BERSIFAT VARIABEL YANG 7. DEFERRED VARIABLE REMUNERATION, CONSISTING OF
DITANGGUHKAN, YANG TERDIRI DARI TUNAI DAN/ATAU CASH AND/OR SHARES OR SHARE-BASED INSTRUMENTS
SAHAM ATAU INSTRUMEN YANG BERBASIS SAHAM ISSUED BY THE BANK
YANG DITERBITKAN BANK
Jumlah Opsi
Jumlah saham yang Number of Options Harga Opsi (Rp)
Keterangan / Nama Dimiliki Jangka waktu
Yang telah Option Price
Description / Name Number of Shares Yang diberikan Term
dieksekusi (Rp)
Owned Granted
Executed
Direksi 0 - - - -
Board of Directors
Komisaris 0 - - - -
Commissioner
Total 0 - - - -
Total
8. TOTAL REMUNERASI VARIABEL YANG DITANGGUHKAN 8. TOTAL DEFERRED VARIABLE REMUNERATION
Tidak terdapat total remunerasi variabel yang ditangguhkan. There is no total deferred variable remuneration. The Bank
Bank menetapkan dapat menarik kembali (clawback) pembayaran stipulates that it may claw back variable remuneration payments
remunerasi yang bersifat variabel kepada MRT. to MRT.
9. REMUNERASI BERSIFAT VARIABEL YANG DITANGGUHKAN 9. DEFERRED VARIABLE REMUNERATION PAID DURING 1
YANG DIBAYARKAN SELAMA 1 (SATU) TAHUN (ONE) YEAR
Tidak terdapat remunerasi variabel yang ditangguhkan yang There is no deferred variable remuneration paid because the
dibayarkan karena Bank menetapkan dapat menarik kembali Bank has determined that it may claw back variable remuneration
(clawback) pembayaran remunerasi yang bersifat variabel kepada payments to MRT.
MRT.
10. RINCIAN JUMLAH REMUNERASI YANG DIBERIKAN DALAM 10. DETAILS OF THE AMOUNT OF REMUNERATION PAID IN
1 (SATU) TAHUN ONE (1) YEAR
Rincian remunerasi kepada MRT adalah sebagai berikut: The details of remuneration to MRT are as follows:
Rincian Jumlah Remunerasi yang diberikan dalam 1 (satu) tahun
Details of the Amount of Remuneration Paid Over 1 (One) Year
Remunerasi bersifat Tetap dalam jutaan rupiah
Fixed Remuneration in millions of rupiah
1. Tunai | Cash 25,934,099,649
2. Saham/instrument yang berbasis saham yang diterbitkan Bank 0
Shares/share-based instruments issued by the Bank
Remunerasi yang bersifat variable | Variable remuneration dalam jutaan rupiah | in millions of rupiah
Tidak ditangguhkan | Not deferred Ditangguhkan | Deferred
Tunai | Cash 3.965.124.604 0
Saham/instrument yang berbasis saham yang diterbitkan Bank 0 0
Shares/share-based instruments issued by the Bank
11. INFORMASI KUANTITATIF 11. QUANTITATIVE INFORMATION
Informasi kuantitatif tersebut mengenai : The quantitative information relates to:
1. Total sisa remunerasi yang masih ditangguhkan baik yang 1. The total remaining remuneration that is still deferred,
terekspos penyesuaian eksplisit maupun implisit. whether exposed to explicit or implicit adjustments.
2. Total pengurang remunerasi yang disebabkan karena 2. Total remuneration deductions caused by explicit adjustments
penyesuaian eksplisit selama periode laporan. during the reporting period.
3. Total pengurangan remunerasi yang disebabkan karena 3. The total remuneration reduction caused by implicit
penyesuian implisit selama periode laporan. adjustments during the reporting period.
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Adapun informasi tersebut adalah sebagai berikut: The information is as follows:
2025
Total Pengurangan Selama Periode laporan
Total reduction during the reporting period
Jenis Remunerasi yang Sisa yang masih Disebabkan
Disebabkan
bersifat Variabel harus ditangguhkan penyesuaan
penyesuaian Implisit
Variable Remuneration Types Remaining balance Eksplisit Total A + B
Due to implicit
to be deferred Due to explicit
adjustments
adjustments
(A) (B) (A+B)
Tunai (dalam juta rupiah) - - - -
Cash (in millions of rupiah)
Saham - - - -
Shares
Nominasi Dewan Komisaris dan Direksi
Nomination of the Board of Commissioners and Board of Directors [GRI 2-10]
Prosedur nominasi anggota Dewan Komisaris dan Direksi dilakukan The nomination procedure for members of the Board of Commissioners
melalui Komite Nominasi dan Remunerasi Bank. and Board of Directors is carried out through the Bank’s Nomination
and Remuneration Committee.
Share Option
Share Option
Share option merupakan opsi untuk membeli saham oleh anggota Share options are options to purchase shares by members of the Board
Dewan Komisaris, Direksi, dan Pejabat Eksekutif Bank yang dilakukan of Commissioners, Board of Directors, and Executive Officers of the
melalui penawaran saham atau penawaran opsi saham dalam rangka Bank through a share offering or stock option offering in the context
pemberian kompensasi yang telah diputuskan dalam RUPS dan/ of compensation that has been decided in the GMS and/or Articles of
atau Anggaran Dasar. Hingga akhir tahun 2025, Bank Maspion tidak Association. Until the end of 2025, Bank Maspion will not implement
menjalankan program share option untuk Dewan komisaris, Direksi, a share option program for the Board of Commissioners, Board of
Pejabat Eksekutif, dan karyawan Bank. Directors, Executive Officers, and employees of the Bank.
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Komite dibawah Dewan Komisaris
Committees Under The Board of Commissioners
Dalam mendukung kelancaran pelaksanaan tugasnya, Dewan To support the smooth execution of its duties, the Board of
Komisaris dibantu oleh komite-komite di bawah Dewan Komisaris, Commissioners is assisted by committees under the Board of
yakni: Commissioners, namely:
• Komite Audit • Audit Committee
• Komite Pemantau Risiko • Risk Oversight Committee
• Komite Remunerasi dan Nominasi • Remuneration and Nomination Committee
Pelaksanaan tugas dan tanggung jawabnya komite-komite dibawah The implementation of the duties and responsibilities of the committees
Dewan Komisaris sudah sesuai dengan Pedoman dan Tata Tertib under the Board of Commissioners is in accordance with the Guidelines
Kerja/Piagam Komite yang telah disusun dan ditinjau secara berkala and Work Procedures/Committee Charter that have been compiled and
berdasarkan peraturan yang berlaku. reviewed periodically based on applicable regulations.
Komite Audit Audit Committee
Komite Audit adalah komite yang dibentuk dan bertanggung jawab The Audit Committee is a committee established and responsible to the
kepada Dewan Komisaris dan ditunjuk oleh Dewan Komisaris Board of Commissioners and appointed by the Board of Commissioners
dengan tujuan membantu dan memfasilitasi Dewan Komisaris dalam with the aim of assisting and facilitating the Board of Commissioners in
menjalankan tugas dan fungsi pengawasan atas hal-hal yang terkait carrying out its duties and functions of supervision over matters related
dengan laporan keuangan, sistem pengendalian internal, pelaksanaan to financial reports, internal control systems, the implementation of
fungsi audit internal dan eksternal, memantau atas tindak lanjut hasil internal and external audit functions, monitoring the follow-up of audit
temuan audit serta kepatuhan Perseroan terhadap ketentuan yang findings, and the Company’s compliance with applicable regulations.
berlaku. Selain itu Komite Audit juga melakukan pengawasan terhadap In addition, the Audit Committee also supervises governance and
tata kelola dan kepatuhan terhadap perundang-undangan serta compliance with laws and regulations, provides recommendations
memberikan rekomendasi akuntan publik dari kantor akuntan publik on public accountants from appropriate public accounting firms,
yang tepat serta melakukan pengawasan terhadap efektivitasnya. and supervises their effectiveness. The latest applicable Decree on
Adapun Surat Keputusan terakhir yang berlaku tentang Perubahan Changes to the Audit Committee is No. 137/SK/DIR/11/2025, which
Komite Audit sesuai dengan No. 137/SK/DIR/11/2025 yang berlaku came into effect on November 12, 2025.
sejak tanggal 12 November 2025.
Dasar Pembentukan Komite Audit Basis for The Establishment of The Audit Committee
Pembentukan Komite Audit mengacu pada : The formation of the Audit Committee refers to:
• POJK No. 15 tahun 2024 tentang Integritas Pelaporan Keuangan • POJK No. 15 of 2024 concerning the Integrity of Bank Financial
Bank. Reporting.
• POJK No. 55/POJK.04/2015 tentang Pembentukan dan Pedoman • POJK No. 55/POJK.04/2015 concerning the Formation and
Pelaksanaan Kerja Komite Audit. Guidelines for the Implementation of the Audit Committee’s Work.
• POJK No. 9 tahun 2023 tentang Penggunaan Jasa Akuntan Publik • POJK No. 9 of 2023 concerning the Use of Public Accountants and
dan kantor Akuntan Publik dalam Kegiatan Jasa Keuangan. Public Accounting Firms in Financial Services Activities.
• POJK No.17 tahun 2023 tentang Penerapan Tata Kelola Bagi Bank • POJK No. 17 of 2023 concerning the Implementation of Governance
Umum. for Commercial Banks.
• POJK No. 1/POJK.03/2019 tentang Penerapan Fungsi Audit Intern • POJK No. 1/POJK.03/2019 concerning the Implementation of
pada Bank Umum. Internal Audit Functions in Commercial Banks.
• SEOJK No. 13/SEOJK.03/2017 tentang Penerapan Tata Kelola • OJK Circular Letter No. 13/SEOJK.03/2017 concerning the
Bank Umum. Implementation of Corporate Governance in Commercial Banks.
• Anggaran Dasar PT Bank Maspion Indonesia Tbk • Articles of Association of PT Bank Maspion Indonesia Tbk
• Surat keputusan Direksi No. 015/SK/DIR/03/2023 tentang • Board of Directors’ Decision No. 015/SK/DIR/03/2023 on changes
perubahan Komite Audit. to the Audit Committee.
• Surat Keputusan Direksi No. 055/SK/DIR/06/2024 tentang • Board of Directors Decree No. 055/SK/DIR/06/2024 concerning
perubahan Komite Audit. changes to the Audit Committee.
• Surat Keputusan Direksi No. 098/SK/DIR/08/2025 tentang • Board of Directors Decree No. 098/SK/DIR/08/2025 concerning
perubahan Komite Audit. changes to the Audit Committee.
• Surat Keputusan Direksi No.137/SK/DIR/11/2025 tentang • Board of Directors Decree No. 137/SK/DIR/11/2025 concerning
perubahan Komite Audit. changes to the Audit Committee.
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Piagam Komite Audit Audit Committee Charter
Dalam melaksanakan tugas dan tanggung jawabnya Komite Audit In carrying out its duties and responsibilities, the Audit Committee
telah memiliki Piagam Komite Audit yang telah diperbarui pada has an Audit Committee Charter that was updated on March 26,
tanggal 26 Maret 2025, sebagai pedoman bagi Komite Audit dalam 2025, as a guideline for the Audit Committee in carrying out its duties
melaksanakan tugas dan tanggung jawab. Piagam Komite Audit and responsibilities. The Audit Committee Charter outlines matters
menguraikan hal-hal terkait komposisi, keanggotaan, tugas dan related to the composition, membership, duties and responsibilities,
tanggung jawab, rapat dan kehadiran, fungsi dan lingkup tugas meetings and attendance, functions and scope of duties of Audit
anggota Komite Audit, dll. Pedoman dan Tata Tertib Kerja Komite Committee members, etc. The Audit Committee’s guidelines and rules
Audit dikaji dan dikinikan secara berkala agar sesuai dengan of procedure are reviewed and updated periodically to comply with
ketentuan yang berlaku dan kebutuhan Bank. applicable regulations and the Bank’s needs.
Tugas dan Tanggung Jawab Komite Audit Duties and Responsibilities of The Audit Committee
Dalam menjalankan fungsinya, Komite Audit memiliki tugas dan In carrying out its functions, the Audit Committee has the following
tanggung jawab sebagai berikut: duties and responsibilities:
• Melakukan penelaahan atas ketaatan terhadap peraturan • Reviewing compliance with laws and regulations related to the
perundang-undangan yang berhubungan dengan kegiatan Bank. Bank’s activities.
• Memberi pendapat independen dalam hal terjadi perbedaan • Providing independent opinions in the event of differences of
pendapat antara manajemen dan Akuntan atas jasa yang opinion between management and the Accountant regarding the
diberikan. services provided.
• Melakukan penelaahan atas perencanaan dan pelaksanaan • Reviewing the planning and implementation of audits by SKAI
pemeriksaan oleh SKAI dan meninjau laporan audit, serta and reviewing audit reports, as well as ensuring that the Board of
memastikan Direksi mengambil tindak perbaikan yang diperlakukan Directors takes prompt corrective action to address weaknesses
secara cepat untuk mengatasi kelemahan pengendalian, fraud, in control, fraud, issues of compliance with policies, laws, and
masalah kepatuhan terhadap kebijakan, undang-undang, dan regulations, or other issues identified and reported by SKAI,
peraturan, atau masalah lain yang diidentifikasi dan dilaporkan oleh public accountants, and the results of supervision by authorities/
SKAI, akuntan publik dan hasil pengawasan otoritas/regulator. regulators.
• Menelaah pengaduan yang berkaitan dengan proses akuntansi • Review complaints related to the Bank’s accounting and financial
dan pelaporan keuangan Bank. reporting processes.
• Menelaah dan memberikan saran kepada Dewan Komisaris terkait • Reviewing and providing advice to the Board of Commissioners
dengan adanya potensi benturan kepentingan Bank. regarding potential conflicts of interest at the Bank.
• Menjaga kerahasiaan dokumen, data dan informasi Bank. • Maintain the confidentiality of the Bank’s documents, data, and
information.
• Mengkaji efektivitas pelaksanaan audit intern Bank dan melakukan • Assessing the effectiveness of the Bank’s internal audit
evaluasi kinerja SKAI, serta memastikan SKAI telah: implementation and evaluating SKAI’s performance, as well as
ensuring that SKAI has:
a. Melakukan komunikasi dengan Direksi, Dewan Komisaris, a. Communicates with the Board of Directors, Board of
Auditor Eksternal, dan Otoritas Jasa Keuangan; Commissioners, External Auditors, and Financial Services
Authority;
b. Bekerja secara independen; b. Worked independently;
c. Menjunjung tinggi integritas dalam pelaksanaan tugas. c. Uphold integrity in the performance of its duties.
• Melakukan evaluasi terhadap pelaksanaan pemberian jasa audit • Evaluating the implementation of audit services on historical
atas informasi keuangan historis tahunan oleh Akuntan Publik annual financial information by Public Accountants and/or Public
dan/atau Kantor Akuntan Publik paling sedikit memuat: Accounting Firms, which at a minimum includes:
a. Kesesuaian pelaksanaan audit oleh AP dan/atau KAP dengan a. The compliance of the audit implementation by the PA and/or
standar audit yang berlaku. PCA with applicable audit standards.
b. Kecukupan waktu pekerjaan lapangan. b. Sufficiency of fieldwork time.
c. Pengkajian cakupan jasa yang diberikan dan kecukupan uji c. Review of the scope of services provided and the adequacy of
petik. sampling.
d. Rekomendasi perbaikan yang diberikan oleh AP dan/atau KAP. d. Recommendations for improvement provided by AP and/or KAP.
• Melakukan pemantauan dan evaluasi atas: • Monitoring and evaluating:
a. Penerapan kebijakan dan prosedur pengendalian internal a. The implementation of internal control policies and procedures
dalam proses pelaporan keuangan Bank; in the Bank’s financial reporting process;
b. Kesesuaian Laporan Keuangan dengan standar akuntansi b. The compliance of Financial Statements with financial
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keuangan dan ketentuan Otoritas Jasa Keuangan mengenai accounting standards and Financial Services Authority
pencatatan transaksi keuangan. regulations regarding the recording of financial transactions.
• Memberikan rekomendasi kepada dewan komisaris terkait: • Providing recommendations to the board of commissioners
regarding:
• Penyusunan rencana audit, ruang lingkup, dan anggaran SKAI; • The preparation of the audit plan, scope, and budget of SKAI;
• Pemberian remunerasi tahunan SKAI secara keseluruhan serta • The overall annual remuneration of SKAI and awards;
penghargaan;
• Pengangkatan dan pemberhentian kepala SKAI; • The appointment and dismissal of the head of SKAI;
• Penunjukkan pengendali mutu independen dari pihak eksternal • The appointment of an independent external quality controller to
untuk melakukan kaji ulang terhadap kinerja SKAI; review the performance of the SKAI;
• Penunjukan Akuntan Publik dan/atau Kantor Akuntan Publik yang • Appointment of a Public Accountant and/or Public Accounting Firm
akan memberikan jasa audit atas informasi keuangan historis to provide audit services for the Bank’s annual historical financial
tahunan Bank dengan mempertimbangkan: information, taking into consideration:
i. Independensi Akuntan Publik, Kantor Akuntan Publik, dan i. The independence of the Public Accountant, Public Accounting
orang dalam Kantor Akuntan Publik; Firm, and persons within the Public Accounting Firm;
ii. Ruang lingkup audit; ii. The scope of the audit;
iii. Imbalan jasa audit; iii. Audit fees;
iv. Keahlian dan pengalaman Akuntan Publik, Kantor Akuntan iv. The expertise and experience of the Public Accountant, Public
Publik, dan tim audit dari Kantor Akuntan Publik Accounting Firm, and audit team from the Public Accounting Firm
v. Metodologi, teknik, dan sasaran audit yang digunakan Kantor v. The methodology, techniques, and audit objectives used by
Akuntan Publik; the Public Accounting Firm;
vi. Manfaat sudut pandang baru yang akan diperoleh melalui vi. Benefits of a new perspective to be gained through the
penggantian Akuntan Publik, Kantor Akuntan Publik, dan tim replacement of Public Accountants, Public Accounting Firms,
audit dari Kantor Akuntan Publik; and audit teams from Public Accounting Firms;
vii. Potensi risiko atas penggunaan jasa audit oleh Kantor vii. Potential risks associated with the use of audit services by the
Akuntan Publik yang sama secara berturut-turut untuk kurun same Public Accounting Firm consecutively for a sufficiently
waktu yang cukup panjang; long period of time;
viii. Hasil evaluasi terhadap pelaksanaan pemberian jasa audit viii. Results of the evaluation of the implementation of audit
atas informasi keuangan historis tahunan oleh Akuntan Publik services on historical annual financial information by Public
dan Kantor Akuntan Publik pada periode sebelumnya, jika ada Accountants and Public Accounting Firms in the previous
period, if any
• Penyusunan dan pengkinian Piagam Audit. • Preparation and updating of the Audit Charter.
Masa Jabatan Term Of Office
Masa jabatan anggota Komite Audit adalah sesuai dengan masa The term of office of Audit Committee members is in accordance with
jabatan Dewan Komisaris kecuali apabila anggota yang bersangkutan the term of office of the Board of Commissioners, unless the member
mengundurkan diri atau apabila Dewan Komisaris menggunakan concerned resigns or the Board of Commissioners exercises its right
haknya untuk memberhentikan anggota Komite Audit sewaktu-waktu to dismiss Audit Committee members at any time or change the
atau merubah susunan keanggotaan komite. composition of the committee.
Independensi, Keahlian dan Integritas Anggota Independence, Expertise and Integrity of Audit Committee
Komite Audit Members
Seluruh anggota Komite Audit telah memenuhi kriteria independensi, All members of the Audit Committee have met the following
keahlian dan integritas yang dipersyaratkan sebagai berikut: independence, expertise, and integrity criteria:
• Anggota Komite Audit Bank dari pihak independen memiliki • Independent members of the Bank’s Audit Committee possess
kemampuan, pengetahuan dan pengalaman yang mendukung the necessary skills, knowledge, and experience in the fields of
yaitu dalam bidang akuntansi, keuangan, hukum, dan perbankan. accounting, finance, law, and banking.
• Mematuhi kode etik Perseroan dan kode etik Komite Audit yang • Comply with the Company’s code of ethics and the Audit
ditetapkan oleh Perseroan. Committee’s code of ethics established by the Company.
• Memiliki reputasi yang baik dengan tidak masuk dalam daftar • Have a good reputation and are not included in the list of
orang tercela di bidang perbankan. disreputable persons in the banking sector.
• Bersifat independen antara lain dibuktikan dengan: • Independent in nature, as evidenced by:
a. Tidak memiliki hubungan afiliasi dengan anggota Direksi, a. Not having any affiliation with members of the Board of
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Komisaris maupun Pemegang Saham Utama. Directors, Board of Commissioners, or Major Shareholders.
b. Tidak memiliki hubungan usaha baik langsung maupun tidak b. Not having any direct or indirect business relationships related
langsung yang berkaitan dengan kegiatan usaha Bank. to the Bank’s business activities.
c. Bukan merupakan orang yang bekerja atau mempunyai c. Not a person who works for or has the authority and
wewenang dan tanggung jawab untuk merencanakan, responsibility to plan, lead, control, or supervise the Bank’s
memimpin, mengendalikan, atau mengawasi kegiatan Bank activities within the last 6 months, except for Independent
dalam waktu 6 bulan terakhir, kecuali Komisaris Independen. Commissioners.
d. Tidak memiliki saham Bank baik langsung maupun tidak d. Does not own shares in the Bank, either directly or indirectly.
langsung.
e. Bukan merupakan orang dalam Kantor Akuntan Publlik, Kantor e. Not a person in a Public Accounting Firm, Law Firm, Public
Konsultan Hukum, Kantor Jasa Penilai Publik atau pihak lain Appraisal Firm or other party that provides insurance services,
yang memberi jasa asuransi, jasa non-asuransi, jasa penilai non-insurance services, appraisal services and/or other
dan/atau jasa konsultasi lain kepada Bank dalam waktu 6 consulting services to the Bank within the last 6 (six) months.
(enam) bulan terakhir.
Struktur dan Keanggotaan Komite Audit Structure and Membership of The Audit Committee
Anggota Komite Audit bank paling sedikit terdiri dari seorang Komisaris The Audit Committee of the bank shall consist of at least one
Independen, seorang Pihak Independen yang memiliki keahlian di Independent Commissioner, one Independent Party with expertise
bidang keuangan atau akuntansi, dan seorang Pihak Independen in finance or accounting, and one Independent Party with expertise
yang memiliki keahlian di bidang hukum atau perbankan. Pada tahun in law or banking. In 2025, the Bank made two (2) changes to the
2025, Bank melakukan dua (2) kali perubahan Susunan Komite Audit composition of the Audit Committee based on Board of Directors
bedasarkan Surat Keputusan Direksi Nomor 098/SK/DIR/08/2025 dan Decree No. 098/SK/DIR/08/2025 and Board of Directors Decree No.
Surat Keputusan Direksi No.137/SK/DIR/11/2025 tentang Perubahan 137/SK/DIR/11/2025 concerning Changes to the Audit Committee. The
Komite Audit, maka susunan anggota Komite Audit adalah sebagai composition of the Audit Committee is as follows:
berikut:
Jabatan Nama Surat Keputusan DIreksi Periode Jabatan
Position Name Board of Directors’ Decree Term of Office
Ketua Rony Teja Sukmana No. 137/SK/DIR/11/2025 tanggal 12 November 2025 2025-2028
Chair No. 137/SK/DIR/11/2025 dated November 12, 2025
Anggota Alan Jenviphakul 2025-2028
Member
Irvan Gunardwi 2025-2028
Antonius Djohan Natawiria 2025-2028
Profil Anggota Komite Audit Audit Committee Member Profiles
Profil anggota Komite Audit yang merupakan anggota Dewan The profiles of the Audit Committee members who are members of the
Komisaris telah tersajikan pada bagian Profil Dewan Komisaris dalam Board of Commissioners are presented in the Board of Commissioners
laporan tahunan ini. Profil anggota Komite Audit dari Pihak Independen Profile section of this annual report. The profiles of the Audit Committee
adalah sebagai berikut: members from the Independent Party are as follows:
Irvan Gunardwi
Data Diri Warga Negara Indonesia, 54 Tahun
Personal Data Indonesian citizen, 54 years old
Pendidikan • Universitas Brawijaya, Malang (1993), Sarjana Hukum
Education • Universitas Indonesia, Jakarta (2025), Magister Hukum
• Brawijaya University, Malang (1993), Bachelor of Law
• University of Indonesia, Jakarta (2025) Master of Law
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Riwayat Pekerjaan • Export Department Officer, Hapag Llyod Indonesia (1994 – 1995)
Work History • Legal Officer, PT Bank Bali Tbk (1995 – 1998)
• Legal Manager, PT Bank Bali Tbk (1999 – 2000)
• Dept. Head, Corporate Legal & Compliance, PT Bank Bali Tbk (2000-2003)
• Head of Advisory & Monitoring, PT Bank Permata Tbk (2003)
• General Legal Counsel, PT Bank Maybank Indonesia Tbk (2003 - 2010)
• Head of Legal, PT Bank DBS Indonesia (2010 - 2014)
• Legal Head and Country Data Protection Officer, PT Bank UOB Indonesia (2014 - 2025)
• Anggota Komite Audit, PT Bank Maspion Indonesia Tbk (2025-present)
• Export Department Officer, Hapag Lloyd Indonesia (1994 – 1995)
• Legal Officer, PT Bank Bali Tbk (1995 – 1998)
• Legal Manager, PT Bank Bali Tbk (1999 – 2000)
• Head of Corporate Legal & Compliance, PT Bank Bali Tbk (2000-2003)
• Head of Advisory & Monitoring, PT Bank Permata Tbk (2003)
• General Legal Counsel, PT Bank Maybank Indonesia Tbk (2003 - 2010)
• Head of Legal, PT Bank DBS Indonesia (2010 - 2014)
• Legal Head and Country Data Protection Officer, PT Bank UOB Indonesia (2014 - 2025)
• Member of the Audit Committee, PT Bank Maspion Indonesia Tbk (2025-present)
Antonius Djohan Natawiria
Data Diri Warga Negara Indonesia, 53 Tahun
Personal Data Indonesian citizen, 53 years old
Pendidikan Universitas Padjadjaran, Bandung (1998), Sarjana Akuntansi
Education Padjadjaran University, Bandung (1998), Bachelor of Accounting
Riwayat Pekerjaan • Senior Staff, Klynveld Peat Marwick Goerdeler (KPMG) (1997-1998)
Work History • Senior Manager, Deloitte Touche Tohmatsu Limited (1998-2006)
• IT Audit, PT Bank Permata Tbk (2006-2011)
• Head of Audit, PT Bank Rabobank International Indonesia (2011 – 2015)
• Partner, Veda Praxis (2015 - 2017)
• Direktur, Moore (2018-present)
• Anggota Komite Audit, PT Bank Maspion Indonesia Tbk (2025-present)
• Senior Staff, Klynveld Peat Marwick Goerdeler (KPMG) (1997-1998)
• Senior Manager, Deloitte Touche Tohmatsu Limited (1998-2006)
• IT Audit, PT Bank Permata Tbk (2006-2011)
• Head of Audit, PT Bank Rabobank International Indonesia (2011 – 2015)
• Partner, Veda Praxis (2015 - 2017)
• Director, Moore (2018-present)
• Member of the Audit Committee, PT Bank Maspion Indonesia Tbk (2025-present)
Laporan Pelaksanaan Kegiatan Komite Audit Tahun 2025 Audit Committee Activity Implementation Report
2025
Komite Audit telah melakukan review, evaluasi dan pemantauan The Audit Committee has conducted reviews, evaluations, and
sesuai dengan lingkup tugas dan tanggung jawabnya, sebagai berikut: monitoring in accordance with its scope of duties and responsibilities,
as follows:
• Mengevaluasi realisasi kerja SKAI dan hasil pemeriksaan SKAI • Evaluate the implementation of SKAI’s work and the results of
tahun 2024 dan memberikan rekomendasi atas rencana kerja SKAI SKAI’s audit in 2024 and provide recommendations on SKAI’s work
tahun 2025. plan for 2025.
• Memberikan masukan atas evaluasi tahun 2025 atas Piagam Audit • Provide input on the 2025 evaluation of the Audit Charter and
dan Piagam Komite Audit. Audit Committee Charter.
• Membahas dan memberikan masukan atas hasil pelaksanaan • Discuss and provide input on the results of audits conducted
audit oleh Kantor Akuntan Publik dan Akuntan Publik terhadap by Public Accounting Firms and Public Accountants on financial
laporan keuangan, hasil pelaksanaan audit oleh regulator, hasil statements, the results of audits conducted by regulators, the
pelaksanaan audit oleh SKAI , dan hasil pelaksanaan audit oleh results of audits conducted by SKAI, and the results of audits
audit internal Kasikorn Bank selama tahun 2025. conducted by Kasikorn Bank’s internal audit during 2025.
• Memberikan masukan atas evaluasi tahun 2025 atas Piagam Audit • Provide input on the 2025 evaluation of the Audit Charter and
dan Piagam Komite Audit. Audit Committee Charter.
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• Mengevaluasi pelaksanaan jasa audit oleh Kantor Akuntan Publik • Evaluate the performance of audit services by Public Accounting
dan Akuntan Publik atas Laporan Keuangan per 31 Desember Firms and Public Accountants on the Financial Statements as of
2024. December 31, 2024.
• Memberikan rekomendasi penunjukan Kantor Akuntan Publik dan • Provide recommendations for the appointment of Public Accounting
Akuntan Publik untuk audit Laporan Keuangan PT Bank Maspion Firms and Public Accountants to audit the Financial Statements of
Indonesia Tbk, yang berakhir pada tanggal 31 Desember 2025. PT Bank Maspion Indonesia Tbk, ending on December 31, 2025.
• Secara berkala membahas dan memberikan masukan atas kinerja • Periodically discussing and providing input on the Bank’s financial
keuangan Bank termasuk melalukan pemantauan atas kecukupan performance, including monitoring the adequacy of internal
pengendalian internal untuk memastikan integritas pelaporan controls to ensure the integrity of the Bank’s financial reporting in
keuangan Bank sesuai POJK 15 tahun 2024. accordance with POJK 15 of 2024.
Pendidikan dan/atau Pelatihan Anggota Komite Education and/or Training of Audit Committee Members
Audit
Pendidikan dan program pelatihan anggota Dewan Komisaris yang The education and training programs for members of the Board of
menjadi bagian dari anggota Komite Audit dapat dilihat pada bagian Commissioners who are also members of the Audit Committee can
pelatihan Dewan Komisaris dan Direksi dalam laporan ini. Pendidikan be found in the section on training for the Board of Commissioners
dan pelatihan anggota Komite Audit dari pihak independen adalah and Board of Directors in this report. The education and training of
sebagai berikut: independent members of the Audit Committee is as follows:
Nama Program Pelatihan Peyelenggara Waktu
Name Training Program Organizer Time
Rony Teja Sukmana Program pelatihan telah disajikan pada bagian pelatihan Dewan Komisaris
Training program has been disclosed in the Board of Commissioners’ training section
Alan Jenviphakul Program pelatihan telah disajikan pada bagian pelatihan Dewan Komisaris
Training program has been disclosed in the Board of Commissioners’ training section
Irvan Gunardwi Pemeliharaan Sertifikasi BSMR 22-23 Maret 2025
Manajemen Risiko Jenjang 5 March 22-23, 2025
Risk Management Certification
Maintenance Level 5
Antonius Djohan Natawiria Certified Audit Committee Ikatan Komite Audit September 2025
Practitioner (CACP) Indonesia September 2025
Certified Audit Committee Indonesian Audit
Practitioner (CACP) Committee Association
Rapat Komite Audit Audit Committee Meeting
Selama tahun 2025, Komite Audit telah menyelenggarakan (14) kali During 2025, the Audit Committee held (14) meetings, all of which
pertemuan, yang seluruhnya dihadiri oleh Ketua dan kedua anggota. were attended by the Chair and both members. Details of attendance
Uraian mengenai kehadiran rapat Komite Audit adalah sebagai berikut: at Audit Committee meetings are as follows:[AE10.1]
Frekuensi kehadiran rapat
Frequency of meeting attendance
Jumlah Rapat | Number of Meetings 14
Nama Jabatan Jumlah kehadiran
Name Position Total attendance
Rony Teja Sukmana Ketua | Chairman 11
Alan Jenviphakul Anggota | Member 14
Irvan Gunardwi Anggota | Member 6
Antonius Djohan Natawiria Anggota | Member 5
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Komite Pemantau Risiko Risk Oversight Committee
Komite Pemantau Risiko dibentuk dan bertanggung jawab kepada The Risk Oversight Committee was formed and is responsible to
Dewan Komisaris dalam rangka mendukung pelaksanaan tugas the Board of Commissioners in order to support the implementation
dan tanggung jawab Dewan Komisaris dengan melakukan evaluasi of the duties and responsibilities of the Board of Commissioners by
atas penerapan kebijakan manajemen risiko dengan pelaksanaan evaluating the implementation of risk management policies with
kebijakan Bank serta pemantauan dan evaluasi pelaksanaan tugas the implementation of Bank policies as well as monitoring and
Komite Manajemen Risiko dan Satuan Kerja Manajemen Risiko guna evaluating the implementation of the duties of the Risk Management
memberikan rekomendasi kepada Dewan Komisaris. Committee and the Risk Management Work Unit in order to provide
recommendations to the Board of Commissioners.
Komite Pemantau Risiko diangkat berdasarkan hasil rapat dan keputusan The Risk Oversight Committee was appointed based on the results
Dewan Komisaris serta ditetapkan dalam Surat Keputusan Direksi No of a meeting and a decision by the Board of Commissioners and
138/SK/DIR/11/2025 yang berlaku pada tanggal 12 November 2025 established by Board of Directors Decision No. 138/SK/DIR/11/2025,
tentang Perubahan Komite Pemantau Risiko. Pembentukan Komite effective November 12, 2025, regarding Changes to the Risk Oversight
Pemantau Risiko adalah salah satu bentuk kepatuhan pada ketentuan Committee. The establishment of the Risk Oversight Committee is a
regulator yaitu POJK No. 17 Tahun 2023 tentang Penerapan Tata Kelola form of compliance with regulatory requirements, namely POJK No.
bagi Bank Umum. 17 of 2023 regarding the Implementation of Corporate Governance for
Commercial Banks.
Dasar Pembentukan Komite Pemantau Risiko Basis for The Establishment of The Risk Oversight
Committee
Pembentukan Komite Pemantau Risiko mengacu pada: The establishment of the Risk Oversight Committee refers to:
• Peraturan Otoritas Jasa Keuangan Nomor 17 tahun 2023 tentang • Financial Services Authority Regulation No. 17 of 2023 concerning
Penerapan Tata Kelola Bagi Bank Umum. the Implementation of Governance for Commercial Banks.
• Surat Edaran Otoritas Jasa Keuangan No. 13/SEOJK.03/2017 • Financial Services Authority Circular Letter No. 13/SEOJK.03/2017
tentang Penerapan Tata Kelola Bank Umum. concerning the Implementation of Corporate Governance for
Commercial Banks.
• Anggaran Dasar Bank. • Bank Articles of Association.
• Surat keputusan Direksi No. 014/SK/DIR/02/2023 tentang • Board of Directors Decree No. 014/SK/DIR/02/2023 concerning
perubahan Komite Pemantau Risiko. changes to the Risk Oversight Committee.
• Surat Keputusan Direksi No. 138/SK/DIR/11/2025 tentang • Board of Directors Decree No. 138/SK/DIR/11/2025 concerning
Perubahan Komite Pemantau Risiko. changes to the Risk Oversight Committee.
Piagam Komite Pemantau Risiko Risk Oversight Committee Charter
Komite Pemantau Risiko memiliki suatu pedoman dalam menjalankan The Risk Oversight Committee has guidelines for carrying out its
tugas dan tanggung jawabnya secara efektif yang telah dibuat duties and responsibilities effectively, which have been drawn up in
mengacu pada ketentuan perundang-undangan yang berlaku dan accordance with applicable laws and regulations and approved by
sudah disetujui oleh Dewan Komisaris. Piagam Komite Pemantau the Board of Commissioners. The Risk Oversight Committee Charter
Risiko menguraikan hal-hal terkait komposisi, keanggotaan, etika dan outlines matters relating to composition, membership, ethics and
kepatutan, wewenang, tugas dan tanggung jawab, rapat komite, dll. propriety, authority, duties and responsibilities, committee meetings,
Hal-hal lain yang belum diatur dalam pedoman dan tata tertib kerja etc. Other matters not covered in the guidelines and work procedures
akan ditentukan dengan kebijakan rapat Dewan Komisaris hingga will be determined by the Board of Commissioners’ meeting policy until
dibuatnya perubahan pedoman dan tata tertib kerja yang baru. new guidelines and work procedures are established.
Tugas dan Tanggung Jawab Komite Pemantau Duties and Responsibilities of The Risk Oversight
Risiko Committee
Dalam menjalankan fungsinya, Komite Pemantau Risiko memiliki tugas In carrying out its functions, the Risk Oversight Committee has the
dan tanggung jawab sebagai berikut : following duties and responsibilities:
• Mengevaluasi kesesuaian kebijakan manajemen risiko Bank dan • Evaluating the suitability of the Bank’s risk management policies
pelaksanaan kebijakan tersebut termasuk namun tidak terbatas and the implementation of these policies, including but not limited
pada risiko kredit, risiko pasar, risiko likuiditas, risiko operasional, to credit risk, market risk, liquidity risk, operational risk, strategic
risiko strategis, risiko hukum risiko kepatuhan dan risiko reputasi. risk, legal risk, compliance risk, and reputational risk.
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• Melakukan review dan evaluasi serta memberikan rekomendasi • Conducting reviews and evaluations and providing
atas: recommendations on:
• Profil Risiko, termasuk ringkasan matriks risiko • Risk Profile, including a summary of the risk matrix
• Gambaran tingkat risiko yang dihadapi bank serta tren risiko yang • An overview of the level of risk faced by the bank and future risk
akan datang trends
• Pelaksanaan penilaian risiko oleh Satuan Kerja Manajemen Risiko • The implementation of risk assessment by the Risk Management Unit
• Tindak lanjut hasil penilaian • Follow-up on assessment results
• Mengevaluasi dan menganalisa laporan profil risiko dan laporan • Evaluate and analyze risk profile reports and bank health reports
tingkat kesehatan bank serta memberikan masukan kepada and provide input to the Board of Commissioners regarding the
Dewan Komisaris mengenai risiko utama yang dihadapi Bank dan main risks faced by the Bank and recommendations for steps to
rekomendasi langkah-langkah untuk memitigasi risiko tersebut. mitigate these risks.
• Mengevaluasi langkah-langkah yang diambil oleh Direksi dalam • Evaluate the steps taken by the Board of Directors in order to
rangka memenuhi peraturan otoritas yang berkaitan dengan comply with regulations issued by authorities related to risk
manajemen risiko. management.
• Memantau dan mengevaluasi laporan dari pelaksanaan kinerja • Monitoring and evaluating reports on the performance of the Risk
Satuan Kerja Manejemen Risiko dan Komite Manajemen Risiko Management Unit and Risk Management Committee in order to
guna memberikan rekomendasi kepada Dewan Komisaris. provide recommendations to the Board of Commissioners.
• Wajib melaporkan kepada Dewan Komisaris dalam hal mengetahui • Must report to the Board of Commissioners in the event of any
terjadinya pelanggaran atas peraturan dibidang perbankan, violation of banking regulations, internal bank regulations, or
peraturan internal bank, atau pelanggaran dalam pelaksanaan violations in the Bank’s operations that could harm or endanger
operasional Bank yang dapat merugikan atau membahayakan the Bank’s continuity.
kelangsungan Bank.
• Melakukan pemantauan terhadap risk appetite dan risk tolerance bank • Monitor the Bank’s risk appetite and risk tolerance.
• Mengevaluasi kebijakan dan strategi manajemen risiko Bank. • Evaluate the Bank’s risk management policies and strategies.
Independensi, Keahlian dan Integritas Anggota Independence, Expertise, and Integrity of Risk Oversight
Komite Pemantau Risiko Committee Members
Seluruh anggota Komite Pemantau Risiko telah memenuhi kriteria All members of the Risk Oversight Committee have met the following
independensi, keahlian dan integritas yang dipersyaratkan sebagai criteria for independence, expertise, and integrity:
berikut:
• Bersifat independen antara lain dibuktikan dengan: • Independent in nature, as evidenced by:
a. Tidak memiliki hubungan afiliasi dengan anggota Direksi, a. Not having any affiliation with members of the Board of
Komisaris maupun Pemegang Saham Utama. Directors, Board of Commissioners, or Major Shareholders.
b. Tidak memiliki hubungan usaha baik langsung maupun tidak b. Does not have any direct or indirect business relationship
langsung yang berkaitan dengan kegiatan usaha Bank. related to the Bank’s business activities.
c. Tidak berasal dari mantan anggota Direksi Bank. c. Not a former member of the Bank’s Board of Directors.
d. Tidak memiliki saham Bank baik langsung maupun tidak d. Does not own Bank shares, either directly or indirectly.
langsung.
• Memiliki reputasi yang baik dengan tidak masuk dalam daftar • Has a good reputation and is not included in the list of disreputable
orang tercela di bidang perbankan. persons in the banking sector.
• Anggota Komite Pemantau Risiko Bank dari pihak independen • Members of the Bank’s Risk Oversight Committee from independent
mempunyai kemampuan, pengetahuan dan pengalaman yang parties have the necessary skills, knowledge, and experience in
mendukung yaitu dalam bidang akuntansi, keuangan dan the fields of accounting, finance, and risk management.
manajemen risiko.
Struktur dan Keanggotaan Komite Pemantau Risiko Structure and Membership of The Risk Oversight
Committee
Komposisi, keanggotaan, dan independensi Komite Pemantau Risiko The composition, membership, and independence of the Risk Oversight
telah sesuai dengan ketentuan yang berlaku. Di tahun 2025, Komite Committee are in accordance with applicable regulations. In 2025, the
Pemantau Risiko terdiri dari 8 (delapan) anggota sesuai dengan Surat Risk Oversight Committee consists of 8 (eight) members in accordance
Keputusan Direksi No. 138/SK/DIR/11/2025 tentang Perubahan with Board of Directors Decree No. 0138/SK/DIR/11/2025 concerning
Komite Pemantau Risiko yang berlaku efektif sejak 12 November 2025. Changes to the Risk Oversight Committee, which came into effect on
Dengan keputusan tersebut, susunan Komite Pemantau Risiko adalah November 12, 2025. With this decision, the composition of the Risk
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sebagai berikut dengan susunan: 1 (satu) Komisaris Independen yang Oversight Committee is as follows: 1 (one) Independent Commissioner
menjabat sebagai Ketua Komite, 1 (satu) Sekretaris Komite dari Head of serving as Committee Chair, 1 (one) Committee Secretary from
Risk Management, 1 (satu) Komisaris Utama, 1 (satu) Komisaris, serta the Head of Risk Management, 1 (one) President Commissioner, 1
2 (dua) anggota independen yang memiliki kompetensi dan kualifikasi (one) Commissioner, and 2 (two) independent members who have
di bidang keuangan dan manajemen risiko, serta menjunjung tinggi competence and qualifications in finance and risk management,
integritas dan etika profesional. Berikut susunan Komite Pemantau and uphold integrity and professional ethics. The following is the
Risiko: composition of the Risk Oversight Committee:
Tabel Keanggotaan Komite Pemantau Risiko 2025
Risk Oversight Committee Membership Table 2025
Jabatan
Anggote Rangkap Jabataan dalam Dasar Penunjukan Anggota Komite Periode Jabatan
Komite Nama Bank [SEOJK 16-2021: G.7.e2] [SEOJK 16-2021: G.7.e1] [SEOJK 16-2021: G.7.f]
Committee Name Multiple Positions in the Basis for Appointment of Committee Term of Office [SEOJK
Member Bank [SEOJK16-2021: G.7.e2] Members [SEOJK 16-2021: G.7.e1] 16-2021: G.7.f]
Position
Ketua Alan Jenviphakul Komisaris Independen Surat Keputusan Direksi No. 138/SK/ 2025-2028
Chair Independent Commissioner DIR/11/2025 tanggal 12 November 2025
Board of Directors’ Decision No. 138/SK/
Sekretaris Rony Parolin Head of Risk Management DIR/11/2025 dated November 12, 2025 2025-2028
Secretary Simanjuntak Head of Risk Management
Anggota Chat Luangarpa Komisaris Utama 2025-2028
Member President Commissioner
Diana Alim Komisaris 2025-2028
Commissioner
Pardi Kendy Komisaris Independen
Independent Commissioner
Rony Teja Sukmana Komisaris Independen
Independent Commissioner
Wijani Tjendro - 2025-2028
(Pihak Independen |
Independent Party)
Anggraeni (Pihak - 2025-2028
Independen |
Independent Party)
Profil Anggota Komite Pemantau Risiko Profile of Risk Oversight Committee Members
Profil anggota Komite Pemantau Risiko yang merupakan anggota The profiles of Risk Oversight Committee members who are members
Dewan Komisaris dapat dilihat pada bagian Profil Dewan Komisaris of the Board of Commissioners can be found in the Board of
dalam laporan tahunan ini. Profil anggota Komite Pemantau Risiko Commissioners profile section of this annual report. The profile of the
yang bukan anggota Dewan Komisaris dan menjabat sebagai Risk Oversight Committee member who is not a member of the Board
sekretaris adalah Rony Parolin Simanjuntak, Head of Risk Management of Commissioners and serves as secretary is Rony Parolin Simanjuntak,
dapat dilihat di bagian profil pejabat eksekutif. Berikut profil anggota Head of Risk Management, which can be found in the executive profile
dari external Bank; section. The following are the profiles of members from external banks:
Anggraeni
Data Diri Warga Negara Indonesia, 58 tahun.
Personal Data Indonesian citizen, 58 years old
Pendidikan • Brawijaya University, Malang (1990), Associate Degree of Accounting
Education • STIE Perbanas, Surabaya (2002), Bachelor’s Degree of Management
• Airlangga University, Surabaya (2004), Master Degree of Management
• Airlangga University, Surabaya (2022), Doctoral Degree of Management Science
• Brawijaya University, Malang (1990), Associate Degree in Accounting
• Perbanas Institute of Management, Surabaya (2002), Bachelor’s Degree in Management
• Airlangga University, Surabaya (2004), Master’s Degree in Management
• Airlangga University, Surabaya (2022), Doctoral Degree in Management Science
...
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Anggraeni
Riwayat Pekerjaan • 1996 - 2000: Exim Department Head PT Bank Tiara Asia
Work History • 2004 - present: Lecturer at STIE Perbanas Surabaya
• 2007 - 2010: General Treasurer of Forum of Economics Lecturers Se-Surabaya (FORDES - ISEI)
• 2008 - 2010: Secretary of Postgraduate Program STIE Perbanas Surabaya
• 2010: Consultant of Financial Services Cooperative of Cooperative and UMKM Office of East Java Province
• 2010 - 2012: Head of Bank Laboratory STIE Perbanas Surabaya
• 2010 - 2013: Treasurer III ISEI Surabaya Branch East Java Coordinator
• 2012 - 2016: Director of Center for Applied Banking and Management (CABM) STIE Perbanas, Surabaya
• 2013 - 2016 Treasurer II ISEI Surabaya Branch East Java Coordinator
• 2016 - present: Treasurer II ISEI Surabaya Branch
• 2018 - present: Risk Oversight Committee Member PT Bank Maspion Indonesia Tbk
• 1996 - 2000: Head of Exim Department at PT Bank Tiara Asia
• 2004 - present: Lecturer at STIE Perbanas Surabaya
• 2007 - 2010: General Treasurer of the Forum of Economics Lecturers in Surabaya (FORDES - ISEI)
• 2008 - 2010: Secretary of the Postgraduate Program at STIE Perbanas Surabaya
• 2010: Consultant for the Financial Services Cooperative of the Cooperative and UMKM Office of East Java Province
• 2010 - 2012: Head of Bank Laboratory at STIE Perbanas Surabaya
• 2010 - 2013: Treasurer III of ISEI Surabaya Branch East Java Coordinator
• 2012 - 2016: Director of the Center for Applied Banking and Management (CABM) at STIE Perbanas, Surabaya
• 2013 - 2016: Treasurer II, ISEI Surabaya Branch, East Java Coordinator
• 2016 - present: Treasurer II of ISEI Surabaya Branch
• 2018 - present: Risk Oversight Committee Member PT Bank Maspion Indonesia Tbk
Wijani Tjendro
Data Diri Warga Negara Indonesia, 60 tahun.
Personal Data Indonesian citizen, 60 years old
Pendidikan • Surabaya University, Surabaya (1998), Bachelor of Economics
Education • Swiss German University, Tangerang (2023), Master Degree of Management
• Surabaya University, Surabaya (1998), Bachelor of Economics
• Swiss German University, Tangerang (2023), Master’s Degree in Management
Riwayat Pekerjaan • Regional Sales Head for East Java, Bali, Mataram and Kupang, Bank Maybank Indonesia (ex Bank International Indonesia)
Work History (1990 – 2008)
• Senior Vice President Regional Head for East Java, PT Bank Permata Tbk (2008 – 2020)
• Voluntary Work in Now : Voluntary Work in St Yakobus Church and St Yohanes Penginjil Surabaya (2020 – present)
• Self Employed as owner of Now of FnB business outlets in Surabaya (2022 – present)
• Ciputra University as Lecturer for Finance related modules in International Business Management (2023 – present)
• Member of Risk Oversight Committee, PT Bank Maspion Indonesia Tbk (2024 – present)
• Regional Sales Head for East Java, Bali, Mataram, and Kupang, Bank Maybank Indonesia (formerly Bank International
Indonesia) (1990–2008)
• Senior Vice President Regional Head for East Java, PT Bank Permata Tbk (2008 – 2020)
• Volunteer Work Currently: Volunteer Work at St. Yakobus Church and St. Yohanes Penginjil Surabaya (2020 – present)
• Self-Employed as Owner of F&B Business Outlets in Surabaya (2022–present)
• Ciputra University as Lecturer for Finance related modules in International Business Management (2023 – present)
• Member of Risk Oversight Committee, PT Bank Maspion Indonesia Tbk (2024 – present)
Pelaksanaan Kegiatan Komite Pemantau Risiko Implementation of Risk Oversight Committee Activities
Komite Pemantau Risiko telah melakukan review, evaluasi dan The Risk Oversight Committee has conducted reviews, evaluations, and
pemantauan sesuai dengan lingkup tugas dan tanggung jawabnya, monitoring in accordance with its scope of duties and responsibilities,
sebagai berikut: as follows:
• Mengevaluasi laporan wajib kepada OJK Pengawas Bank antara • Evaluating mandatory reports to the OJK Banking Supervisor,
lain Laporan Profil Risiko, Laporan Tingkat Kesehatan Bank dan including Risk Profile Reports, Bank Health Reports, and other
laporan-laporan lainnya. reports.
• Memantau kinerja manajemen risiko bank secara keseluruhan, • Monitoring the overall performance of the bank’s risk management
melalui laporan manajemen yang disampaikan diantaranya Risk through management reports submitted, including the Bank’s risk
appetite dan risk tolerance Bank, monitoring trigger level, Loan appetite and risk tolerance, trigger level monitoring, Loan Portfolio
Portfolio Report, operational risk, market and liquidity Risk. Report, operational risk, market and liquidity risk.
• Melakukan pembahasan mengenai Rencana Kerja Komite Pemantau • Discussing the Risk Oversight Committee’s Work Plan for 2025.
Risiko pada tahun 2025.
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• Merekomendasikan kepada Dewan Komisaris terkait pelaksanaan • Recommending to the Board of Commissioners regarding the
pengelolaan aset bermasalah, penyisihan, dan pencadangan yang implementation of problem asset management, provisions, and
dilakukan Bank dalam pengelolaan risiko kredit; reserves made by the Bank in credit risk management;
• Memantau hasil komite-komite lain seperti Komite Audit, ALCO, IT, • Monitoring the results of other committees such as the Audit
dan Komite Manajemen Risiko. Committee, ALCO, IT, and Risk Management Committee.
• Evaluasi dan memperbaiki strategi Bank dalam menyikapi beberapa • Evaluating and improving the Bank’s strategy in responding to
kasus yang terjadi pada Bank seperti Fraud internal dan eksternal, several cases that occurred at the Bank, such as internal and
kejadian operasional, dan lain-lain. external fraud, operational incidents, and others.
Rapat Komite Pemantau Risiko Risk Oversight Committee Meeting
Selama tahun 2025, Komite Pemantau Risiko telah menyelenggarakan During 2025, the Risk Oversight Committee held (12) meetings, all
(12) kali pertemuan, yang seluruhnya dihadiri oleh Ketua dan anggota of which were attended by the Chair and other members. Details of
lainnya. Uraian mengenai kehadiran rapat Komite Pemantau Risiko attendance at Risk Oversight Committee meetings are as follows:
adalah sebagai berikut:
Frekuensi kehadiran rapat
Frequency of meeting attendance
Jumlah Rapat | Number of Meetings 12
Nama Jabatan Jumlah kehadiran
Name Position Total attendance
Alan Jenviphakul Ketua | Chairman 12
Rony Parolin Simanjuntak Sekretaris | Secretary 12
Chat Luangarpa Anggota | Member 11
Diana Alim Anggota | Member 10
Pardi Kendy Anggota | Member 2
Rony Teja Sukmana Anggota | Member 2
Wijani Tjendro Anggota | Member 12
Anggraeni Anggota | Member 11
Pendidikan dan/atau Pelatihan Anggota Komite Education and/or Training of Risk Oversight Committee
Pemantau Risiko Members
Pendidikan dan pelatihan anggota Dewan Komisaris yang The education and training of Board of Commissioners members who
menjadi bagian dari anggota Komite Pemantau Risiko dapat are part of the Risk Oversight Committee can be seen in the Board
dilihat pada bagian pelatihan Dewan Komisaris dan Direksi dalam of Commissioners and Directors training section of this annual report.
laporan tahunan ini. Pendidikan dan pelatihan anggota Komite The education and training of independent Risk Oversight Committee
Pemantau Risiko dari pihak independen adalah sebagai berikut : members is as follows:
Nama Program Pelatihan Peyelenggara Waktu
Name Training Program Organizer Time
Alan Jenviphakul Program pelatihan telah disajikan pada bagian pelatihan Dewan Komisaris
Training program has been disclosed in the Board of Commissioners’ training section
Rony Parolin Simanjuntak Cyber Hygiene Secure AI Kasikornbank 1 - 17 Januari 2025
January 1 - 17, 2025
Cyber Hygiene Secure Data Practice Kasikornbank 1 - 17 Januari 2025
January 1 - 17, 2025
Debt Collection and Recovery Indonesia Hiswara Bunjamin dan 24 Februari 2025
Tandjung February 24, 2025
Annual Cybersecurity Exam 2025 Kasikornbank 23 April - 31 Mei 2025
April 23 - May 31, 2025
...
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Nama Program Pelatihan Peyelenggara Waktu
Name Training Program Organizer Time
Forum SERASI Sharing Informasi Mitigasi Risiko Bank Indonesia 8 Mei 2025
Operasional TI dan Siber May 8, 2025
Workshop Penyusunan Kebijakan Unit Khusus Banking Finance 17 Mei 2025
Kepatuhan Dalam Rangka Penyusunan Laporan Development Centre May 17, 2025
dan Informasi Keuangan Berdasarkan ICoFR
Credit Capability Development Module 1: Credit ERM KBank 4 Juni 2025
Culture Prescreening ESG Batch 1 June 4, 2025
Workshop ICoFR Phase II BFDC 21 Juni 2025
June 21, 2025
Sosialisasi Perubahan Alur Data Leakage Risk Management Div. 10 Juli 2025
Prevention July 10, 2025
Workshop ICoFR Phase III BFDC 12 Juli 2025
July 12, 2025
Cyber Hygiene Phishing Awareness KBank 28 Juli - 15 Agustus 2025
July 28 - August 15, 2025
Sosialisasi Integritasi Pelaporan Keuangan ICoFR BFDC 31 Juli 2025
July 31, 2025
Kick Off Most Valuable Project Award HR Services and Strategi 11 Agustus 2025
Div. August 11, 2025
Refresher Manajemen Risiko Jenjang 6 & 7 Lentera Mulia Persada 20 Agustus 2025
August 20, 2025
E Learning Operational Incident Reporting KBank 17 September - 31 Oktober 2025
Excellence September 17 - October 31, 2025
E Learning Three Lines of Defense Framework KBank 17 September - 31 Oktober 2025
September 17 - October 31, 2025
Sosialisasi IT Investment Working Group Phase 1 Control Tower dan IT 1 Oktober 2025
and PMLC Workflow Management October 1, 2025
Executive Management Outing SKALA, Excellence Asia, 6 - 8 November 2025
Remaja Tampubolon November 6 - 8, 2025
Refresher Cyber Hygiene Culture - Secure Data KBank 31 Oktober - 9 Desember 2025
Practice October 31 - December 9, 2025
Mandatory Training: Basic APU PPT PPPSPM AML CFTP 10 November - 31 Desember 2025
2025 November 10 - December 31, 2025
Balanced Score Card Workshop for BOD, Chief, ISORES 22 - 23 Desember 2025
and Core Team December 22 - 23, 2025
Mandatory Training: Fraud Awareness 2025 Risk Management Div. 12 - 31 Desember 2025
December 12 - 31, 2025
Chat Luangarpa
Diana Alim Program pelatihan telah disajikan pada bagian pelatihan Dewan Komisaris
Pardi Kendy Training program has been disclosed in the Board of Commissioners’ training section
Rony Teja Sukmana
Wijani Tjendro Ujian Sertifikasi Manajemen Risiko Jenjang 5 LSPP (Lembaga Sertifikasi 17 Juli 2025
Batch 7 Profesi Perbankan) July 17, 2025
LSPP (Banking Professional
Certification Agency)
Pembekalan Sertifikasi Manajemen Risiko Lentera Mulia Persada 2 Oktober 2025
Jenjang & October 2, 2025
Pembekalan Sertifikasi Manajemen Risiko PT Raharja Duta Solusindo 29 November 2025
Jenjang 6 November 29, 2025
Anggraeni EJAVEC Forum 2025: Meningkatkan Produktifitas, ISEI dan BI (Bank 21 Februari 2025
Inovasi dan Kapasitas Ekonomi Jawa Timur di Indonesia) February 21, 2025
Tengah Berbagai Tantangan Global.
ToT Manajemen Risiko untuk Officer KKNI LSPP (Lembaga Sertifikasi 18-19 Juni 2025
Jenjang 4. Profesi Perbankan) June 18-19, 2025
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Nama Program Pelatihan Peyelenggara Waktu
Name Training Program Organizer Time
Pembekalan Sertifikasi Manajemen Risiko PT Lentera Mulia Persada 12 – 13 Juni 2025
Jenjang 5 June 12 – 13, 2025
“Navigating Crisis with Confidence: Recovery & BARA – IBI (Ikatan Bankir 23 Juli 2025
Resolution Plan sebagai Pilar Ketahanan Bank” . Indonesia) July 23, 2025
Ujian Sertifikasi Manajemen Risiko Jenjang 4 LSPP 17 November – 5 Desember 2025
November 17 – December 5, 2025
Pengelolaan BUMN di Era Ekonomi Baru. Nagara Institute 2 Desember 2025
December 2, 2025
Seminar Nasional: Akselerasi Perdagangan ISEI – Ikatan Sarjana 9 Desember 2025
Karbon di Indonesia. Ekonomi Indonesia December 9, 2025
Diseminasi Hasil KEKD Wilayah Jawa: ISEI dan BI (Bank 10 Desember 2025
Penguatan Kebijakan Intermediasi dan Indonesia) December 10, 2025
Digitalisasi Pembayaran Guna Pertumbuhan
Ekonomi Daerah.
Komite Remunerasi dan Nominasi Remuneration and Nomination Committee
Komite Remunerasi dan Nominasi merupakan komite yang dibentuk The Remuneration and Nomination Committee is a committee formed
Dewan Komisaris dengan fungsi untuk membantu pelaksanaan dan by the Board of Commissioners with the function of assisting in the
pengawasan kegiatan yang berkaitan dengan remunerasi dan nominasi implementation and supervision of activities related to remuneration
dengan memperhatikan ketentuan yang berlaku. Masa jabatan anggota and nominations, taking into account applicable regulations. The term
Komite Remunerasi dan Nominasi adalah akan berakhir bersamaan of office of members of the Remuneration and Nomination Committee
dengan berakhirnya masa jabatan Dewan Komisaris, kecuali apabila shall expire concurrently with the expiration of the term of office of the
anggota yang bersangkutan mengundurkan diri atau apabila Dewan Board of Commissioners, unless the member concerned resigns or the
Komisaris menggunakan haknya untuk memberhentikan anggota Board of Commissioners exercises its right to dismiss a member of the
Komite Remunerasi dan Nominasi sewaktu-waktu atau merubah Remuneration and Nomination Committee at any time or change the
susunan keanggotaan komite. Pembentukan Komite Remunerasi composition of the committee. The establishment of the Remuneration
dan Nominasi adalah salah satu bentuk kepatuhan pada ketentuan and Nomination Committee is a form of compliance with regulatory
regulator yaitu POJK No. 17 tahun 2023 tentang Penerapan Tata Kelola provisions, namely POJK No. 17 of 2023 concerning the Implementation
bagi Bank Umum. of Governance for Commercial Banks.
Dasar Pembentukan Komite Remunerasi dan Basis for The Establishment of The Remuneration and
Nominasi Nomination Committee
Bank membentuk Komite Remunerasi dan Nominasi sebagai organ The Bank established the Remuneration and Nomination Committee
pendukung bagi Dewan Komisaris dalam melaksanakan fungsi as a supporting body for the Board of Commissioners in carrying out
nominasi dan remunerasi. Pembentukan Komite Remunerasi dan its nomination and remuneration functions. The establishment of the
Nominasi mengacu pada peraturan-peraturan berikut ini: Remuneration and Nomination Committee refers to the following
regulations:
• Peraturan Otoritas Jasa Keuangan No. 34/POJK.04/2014 tanggal • Financial Services Authority Regulation No. 34/POJK.04/2014
8 Desember 2014 tentang Komite Nominasi dan Remunerasi dated December 8, 2014 concerning the Nomination and
Emiten atau Perusahaan Publik. Remuneration Committee of Issuers or Public Companies.
• Peraturan Otoritas Jasa Keuangan No. 045/POJK.03/2015 tentang • Financial Services Authority Regulation No. 045/POJK.03/2015
Penerapan Tata Kelola dalam Pemberian Remunerasi bagi Bank concerning the Application of Governance in the Provision of
Umum. Remuneration for Commercial Banks.
• Surat Edaran Otoritas Jasa Keuangan No. 40/SEOJK.03/2016 • Financial Services Authority Circular Letter No. 40/SEOJK.03/2016
tentang Penerapan Tata Kelola dalam Pemberian Remunerasi bagi concerning the Application of Governance in the Provision of
Bank Umum. Remuneration for Commercial Banks.
• Peraturan Otoritas Jasa Keuangan No. 55/POJK.03/2016 tentang • Financial Services Authority Regulation No. 55/POJK.03/2016
Penerapan Tata Kelola bagi Bank Umum. concerning the Implementation of Corporate Governance for
Commercial Banks.
• Surat Edaran Otoritas Jasa Keuangan No. 13/SEOJK.03/2017 • Financial Services Authority Circular Letter No. 13/SEOJK.03/2017
tentang Penerapan Tata Kelola bagi Bank Umum. concerning the Implementation of Corporate Governance for
Commercial Banks.
...
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• Peraturan Otoritas Jasa Keuangan No. 17 tahun 2023 tentang • Financial Services Authority Regulation No. 17 of 2023 concerning
Penerapan Tata Kelola bagi Bank Umum. the Implementation of Corporate Governance for Commercial Banks.
• Anggaran Dasar Bank. • Bank Articles of Association.
• Pedoman dan Tata Tertib Kerja Komite Remunerasi dan Nominasi • Guidelines and Rules of Procedure for the BMAS Remuneration
BMAS. and Nomination Committee.
• Surat keputusan Direksi No. 101/SK/KOM/08/2024 tangal 14 • Board of Directors Decree No. 101/SK/KOM/08/2024 dated
Agustus tentang Perubahan Komite Remunerasi dan Nominasi. August 14 regarding Changes to the Remuneration and Nomination
Committee.
• Surat Keputusan Direksi No. 159/SK/KOM/12/2024 tanggal 10 • Board of Directors Decision Letter No. 159/SK/KOM/12/2024 dated
Desember 2024 tentang Perubahan Komite Remunerasi dan December 10, 2024 concerning Changes to the Remuneration and
Nominasi. Nomination Committee.
Piagam Komite Remunerasi dan Nominasi Charter of The Remuneration and Nomination Committee
Komite Nominasi dan Remunerasi memiliki suatu Pedoman Kerja The Nomination and Remuneration Committee has a Work Charter
berupa Piagam Komite Nominasi dan Remunerasi dalam menjalankan in the form of a Nomination and Remuneration Committee Charter
tugas dan tanggung jawabnya yang telah dibuat mengacu pada in carrying out its duties and responsibilities, which has been
ketentuan perundang-undangan yang berlaku dan sudah disetujui prepared in accordance with applicable laws and regulations and has
oleh Dewan Komisaris. Piagam Komite Remunerasi dan Nominasi been approved by the Board of Commissioners. The Charter of the
menguraikan hal-hal terkait komposisi, keanggotaan, etika dan Remuneration and Nomination Committee outlines matters related
kepatutan, wewenang, tugas dan tanggung jawab, rapat komite, dll. to composition, membership, ethics and propriety, authority, duties
Piagam Komite Nominasi dan Remunerasi ini dikaji dan dikinikan and responsibilities, committee meetings, etc. The Charter of the
secara berkala oleh Dewan Komisaris agar fungsi Komite Nominasi Nomination and Remuneration Committee is reviewed and updated
dan Remunerasi dapat dilaksanakan pada tingkat yang optimal sesuai periodically by the Board of Commissioners so that the functions of
dengan ketentuan perundangan terkait yang berlaku. the Nomination and Remuneration Committee can be carried out at
an optimal level in accordance with applicable laws and regulations.
Tugas, Wewenang dan Tanggung Jawab Komite Duties, Authority, and Responsibilities of The
Remunerasi dan Nominasi Remuneration and Nomination Committee
Dalam menjalankan fungsinya, Komite Remunerasi dan Nominasi In carrying out its functions, the Remuneration and Nomination
memiliki tugas, wewenang dan tanggung jawab sebagai berikut : Committee has the following duties, authorities, and responsibilities:
1. Komite Remunerasi dan Nominasi bertanggung jawab kepada 1. The Remuneration and Nomination Committee is accountable to
Dewan Komisaris. the Board of Commissioners.
2. Terkait dengan remunerasi, Komite Remunerasi dan Nominasi 2. With regard to remuneration, the Remuneration and Nomination
wajib: Committee is required to:
• Kebijakan remunerasi bagi Dewan Komisaris untuk • Submit the remuneration policy for the Board of Commissioners
disampaikan kepada Rapat Umum Pemegang Saham; to the General Meeting of Shareholders;
• Kebijakan remunerasi bagi Direksi sebagai bahan • Submit the remuneration policy for the Board of Directors to
pertimbangan Dewan Komisaris; the Board of Commissioners for consideration;
• Kebijakan remunerasi bagi Pejabat Eksekutif dan pegawai • Submit the remuneration policy for Executive Officers and
secara keseluruhan untuk disampaikan kepada Direksi. employees as a whole to the Board of Directors.
3. Terkait dengan nominasi, Komite Remunerasi dan Nominasi wajib: 3. With regard to nominations, the Remuneration and Nomination
Committee shall:
• Menyusun dan memberikan rekomendasi mengenai sistem • Formulating and providing recommendations regarding the
serta prosedur pemilihan dan/atau penggantian anggota system and procedures for the election and/or replacement
Dewan Komisaris dan Direksi kepada Dewan Komisaris untuk of members of the Board of Commissioners and Board of
disampaikan kepada Rapat Umum Pemegang Saham; Directors to the Board of Commissioners to be submitted to
the General Meeting of Shareholders;
• Memberikan rekomendasi mengenai calon anggota Dewan • Provide recommendations on candidates for the Board of
Komisaris dan/atau Direksi kepada Dewan Komisaris untuk Commissioners and/or Board of Directors to the Board of
disampaikan kepada Rapat Umum Pemegang Saham; Commissioners for submission to the General Meeting of
Shareholders;
• Memberikan rekomendasi mengenai Pihak Independen yang • Provide recommendations regarding Independent Parties
akan menjadi anggota Komite Audit dan Komite Pemantau who will become members of the Audit Committee and Risk
Risiko. Oversight Committee.
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4. Dalam hal anggota Komite Remunerasi dan Nominasi memiliki 4. In the event that a member of the Remuneration and Nomination
benturan kepentingan (conflict of interest) dengan usulan yang Committee has a conflict of interest with the recommended
direkomendasikan, maka benturan kepentingan wajib diungkapkan proposal, the conflict of interest must be disclosed in the proposal.
dalam usulan tersebut.
5. Komite Remunerasi dan Nominasi wajib memastikan bahwa 5. The Remuneration and Nomination Committee must ensure that
kebijakan remunerasi paling kurang sesuai dengan: the remuneration policy is at least in accordance with:
• Kinerja keuangan dan pemenuhan cadangan sebagaimana • Financial performance and the fulfillment of reserves as
diatur dalam peraturan perundang-undangan yang berlaku; stipulated in applicable laws and regulations;
• Prestasi kerja individual; • Individual work performance;
• Kewajaran dengan peer group; • Fairness with peer groups;
• Pertimbangan sasaran dan strategi jangka panjang Bank. • Consideration of the Bank’s long-term objectives and strategies.
6. Pembagian tugas anggota Komite Remunerasi dan Nominasi 6. The division of duties among members of the Remuneration
tidak ditentukan secara khusus, tetapi akan ditetapkan oleh and Nomination Committee is not specifically determined,
rapat Komite Remunerasi dan Nominasi dari waktu ke waktu dan but will be determined by the Remuneration and Nomination
dilaporkan ke Dewan Komisaris. Committee meeting from time to time and reported to the Board of
Commissioners.
7. Anggota Komite Remunerasi dan Nominasi dilarang melakukan 7. Members of the Remuneration and Nomination Committee are
usaha dan/atau kegiatan yang mempunyai dan/atau menimbulkan prohibited from engaging in any business and/or activity that has
benturan kepentingan, atau dapat merugikan dan/atau and/or gives rise to a conflict of interest, or that may harm and/or
membahayakan Bank. endanger the Bank.
Independensi Komite Remunerasi dan Nominasi Independence of The Remuneration and Nomination
Committee
Seluruh anggota Komite Remunerasi dan Nominasi telah memenuhi All members of the Remuneration and Nomination Committee have met
kriteria independensi, komposisi, kualifikasi, keahlian, serta integritas the criteria of independence, composition, qualifications, expertise,
sesuai dengan ketentuan Otoritas Jasa Keuangan (OJK). Komposisi and integrity in accordance with the provisions of the Financial Services
keanggotaan Komite di Bank telah disusun untuk mendukung Authority (OJK). The composition of the Committee’s membership at
penerapan prinsip independensi dalam pelaksanaan tugas dan the Bank has been structured to support the application of the principle
tanggung jawabnya. Seluruh anggota Komite Remunerasi dan of independence in the performance of its duties and responsibilities.
Nominasi yang berasal dari pihak independen tidak memiliki hubungan All members of the Remuneration and Nomination Committee who are
keuangan, kepengurusan, kepemilikan saham, dan/atau hubungan independent parties have no financial, management, share ownership,
keluarga dengan Dewan Komisaris, Direksi, dan/atau Pemegang and/or family relationships with the Board of Commissioners, Board of
Saham Pengendali, maupun hubungan lain dengan Bank yang dapat Directors, and/or Controlling Shareholders, nor any other relationships
memengaruhi kemampuan bertindak secara independen. with the Bank that could affect their ability to act independently.
Komite Remunerasi dan Nominasi memiliki kedudukan yang The Compensation and Nomination Committee is independent,
independen, oleh karena itu: therefore:
• Komite Remunerasi dan Nominasi hanya menerima penugasan • The Remuneration and Nomination Committee only receives
dari Dewan Komisaris dan bertanggung jawab kepada Dewan assignments from the Board of Commissioners and is accountable
Komisaris. to the Board of Commissioners.
• Ketua dan anggota Komite Remunerasi dan Nominasi diangkat • The chairperson and members of the Remuneration and
dan diberhentikan oleh Dewan Komisaris. Nomination Committee are appointed and dismissed by the Board
of Commissioners.
• Ketua dan anggota Komite Remunerasi dan Nominasi harus bebas • The Chair and members of the Remuneration and Nomination
dari pengaruh Direksi dan pihak lain. Committee must be free from the influence of the Board of
Directors and other parties.
• Anggota Direksi dilarang menjadi anggota Komite Remunerasi dan • Members of the Board of Directors are prohibited from becoming
Nominasi. members of the Remuneration and Nomination Committee.
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Struktur dan Keanggotaan Komite Remunerasi dan Structure and Membership of The Remuneration and
Nominasi Nomination Committee
Anggota dan komposisi serta independensi anggota Komite Remunerasi The members, composition, and independence of the Remuneration
dan Nominasi sudah memenuhi ketentuan yang berlaku. Komite and Nomination Committee comply with applicable regulations. The
Remunerasi dan Nominasi beranggotakan 7 anggota, yaitu 1 (satu) Remuneration and Nomination Committee consists of 7 members,
Komisaris Independen sebagai ketua komite, 1 (satu) Komisaris Utama, namely 1 (one) Independent Commissioner as the committee
1 (satu) Komisaris Independen, 1 (satu) Komisaris dan 3 (tiga) Pejabat chairperson, 1 (one) President Commissioner, 1 (one) Independent
Eksekutif yang membawahkan fungsi sumber daya manusia. Bank Commissioner, 1 (one) Commissioner, and 3 (three) Executive Officers
melakukan perubahan Susunan Komite Remunerasi dan Nominasi who oversee human resources functions. The Bank made changes
bedasarkan Surat Keputusan Direksi No. 159/SK/KOM/12/2024 tentang to the composition of the Remuneration and Nomination Committee
Perubahan Komite Remunerasi dan Nominasi yang ditetapkan pada based on Board of Directors Decree No. 159/SK/KOM/12/2024
tanggal 10 Desember 2024, maka susunan anggota Komite Remunerasi concerning Changes to the Remuneration and Nomination Committee,
dan Nominasi adalah sebagai berikut: which was enacted on December 10, 2024. The composition of the
Remuneration and Nomination Committee is as follows:
Jabatan Rangkap Jabataan dalam Periode Jabatan
Anggota Bank [SEOJK 16-2021: Dasar Penunjukan Anggota Komite [SEOJK 16-2021:
Komite Nama G.7.e2] [SEOJK 16-2021: G.7.e1] G.7.f]
Committee Name Multiple Positions in the Basis for Appointment of Committee Term of Office
Member Bank [SEOJK16-2021: Members [SEOJK 16-2021: G.7.e1] [SEOJK 16-2021:
Position G.7.e2] G.7.f]
Ketua Pardi Kendy Komisaris Independen Surat Keputusan Direksi Nomor 159/SK/ 2025-2028
Chair Independent Commissioner KOM/12/2024 tanggal 10 Desember 2024
Board of Directors’ Decision Letter No. 159/SK/
Sekretaris Erwin Kristianto Head of HR Services & Strategy KOM/12/2024 dated December 10, 2024 2025-2028
Secretary Julistiono Head of HR Services & Strategy
Anggota Chat Luangarpa Komisaris Utama 2025-2028
Member President Commissioner
Alan Jenviphakul Komisaris Independen 2025-2028
Independent Commissioner
Diana Alim Komisaris 2025-2028
Commissioner
Ferhat Wideru Chief People Officer 2025-2028
Chief People Officer
Marlyn Tanralili Head of HR Management 2025-2028
Head of HR Management
Profil Anggota Komite Remunerasi dan Nominasi Profile of Remuneration and Nomination Committee
Members
Profil anggota Komite Remunerasi dan Nominasi yang merupakan The profiles of the members of the Remuneration and Nomination
anggota Dewan Komisaris telah tersajikan pada bagian Profil Committee who are members of the Board of Commissioners are
Dewan Komisaris dalam laporan tahunan ini. Profil anggota Komite presented in the Board of Commissioners Profile section of this annual
Remunerasi dan Nominasi yang bukan anggota Dewan Komisaris report. The profiles of members of the Remuneration and Nomination
dapat dilihat didalam profil Pejabat Eksekutif yang di jabat oleh Erwin Committee who are not members of the Board of Commissioners can
Kristianto Julistiono-Head of HR Services & Strategy, Ferhat Wideru- be found in the profiles of Executive Officers held by Erwin Kristianto
Chief People Officer dan Marlyn Tanralili- Head of HR Management. Julistiono, Head of HR Services & Strategy; Ferhat Wideru, Chief
People Officer; and Marlyn Tanralili, Head of HR Management.
Pelaksanaan Kegiatan Komite Remunerasi dan Implementation of The Remuneration and Nomination
Nominasi Committee’s Activities
Sepanjang tahun 2025, Komite Remunerasi dan Nominasi telah Throughout 2025, the Remuneration and Nomination Committee has
melakukan review, evaluasi dan pemantauan sesuai dengan lingkup conducted reviews, evaluations, and monitoring in accordance with its
tugas dan tanggung jawabnya, yaitu: scope of duties and responsibilities, namely:
• Melakukan evaluasi terkait anggota eksternal Komite Audit & • Conducting evaluations of external members of the Audit
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Komite Pemantau Risiko dengan mempertimbangkan kinerja di Committee and Risk Oversight Committee, taking into account
tahun sebelumnya. their performance in the previous year.
• Melakukan pembahasan terkait hiring budget dan rencana • Discuss the hiring budget and recruitment plan for Bank executives
rekrutmen pejabat eksekutif Bank untuk memenuhi kebutuhan to meet the Bank’s manpower needs in 2025.
manpower Bank di tahun 2025.
• Melakukan pembahasan terkait asuransi kesehatan karyawan • Discuss employee health insurance to improve employee
untuk meningkatkan produktivitas kerja karyawan. productivity.
• Melakukan evaluasi terkait bonus kinerja dengan • Conducting an evaluation of performance bonuses, taking into
mempertimbangkan kinerja keuangan Bank. account the Bank’s financial performance.
• Melakukan pembahasan terkait remunerasi Dewan Komisaris • Conducting discussions regarding the remuneration of the Board of
Commissioners.
• Melakukan review terhadap : • Reviewing:
- Rekrutmen yang dilakukan Bank. - The Bank’s recruitment process.
- Reskilling program yang merupakan program yang diadakan - Reskilling programs, which are programs held to prepare
untuk mempersiapkan para frontliner dan fungsi support lainnya. frontliners and other support functions.
- Pembaruan terkait Know Your Employee (KYE) yang telah - Updates related to Know Your Employee (KYE) that have been
dijalankan. implemented.
- Ketentuan terkait usia pensiun. - Provisions related to retirement age.
- Perubahan terkait dengan remunerasi (tunjangan,dll) serta - Changes related to remuneration (allowances, etc.) and
struktur remunerasi (Grading, Range). remuneration structure (Grading, Range).
- Penyegaran (refreshment) sertifikasi manajemen risiko. - Refreshment of risk management certification.
Rapat Komite Remunerasi dan Nominasi Remuneration and Nomination Committee Meetings
Selama tahun 2025, Komite Remunerasi dan Nominasi telah During 2025, the Remuneration and Nomination Committee held 8
menyelenggarakan 8 (delapan) kali pertemuan, yang seluruhnya (eight) meetings, all of which were attended by the Chair and other
dihadiri oleh Ketua dan anggota lainnya. Uraian mengenai kehadiran members. Details of attendance at Remuneration and Nomination
rapat Komite Remunerasi dan Nominasi adalah sebagai berikut: Committee meetings are as follows:[AE13.1]
Frekuensi kehadiran rapat
Frequency of meeting attendance
Jumlah Rapat | Number of Meetings 8
Nama Jabatan Jumlah kehadiran
Name Position Total attendance
Pardi Kendy Ketua | Chairman 8
Erwin Kristianto Julistiono Sekretaris | Secretary 8
Chat Luangarpa Anggota | Member 8
Diana Alim Anggota | Member 8
Alan Jenviphakul Anggota | Member 8
Ferhat Wideru Anggota | Member 8
Marlyn Tanralili Anggota | Member 8
Pendidikan dan/atau Pelatihan Anggota Remunerasi Education and/or Training of Remuneration and
dan Nominasi Nomination Committee Members
Pendidikan dan pelatihan anggota Dewan Komisaris yang menjadi The education and training of members of the Board of Commissioners
bagian dari anggota Komite Remunerasi dan Nominasi dapat dilihat who are also members of the Remuneration and Nomination Committee
pada bagian pelatihan Dewan Komisaris dan Direksi dalam laporan can be found in the section on training for the Board of Commissioners
tahunan ini. Pendidikan dan pelatihan anggota Komite Remunerasi dan and Board of Directors in this annual report. The education and training
Nominasi yang bukan merupakan Dewan Komisaris dapat dilihat pada of members of the Remuneration and Nomination Committee who
bagian pelatihan anggota Komite Sumber Daya Manusia. are not members of the Board of Commissioners can be found in the
section on training for members of the Human Resources Committee.
...
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Nama Program Pelatihan Peyelenggara Waktu
Name Training Program Organizer Time
Pardi Kendy Program pelatihan telah disajikan pada bagian pelatihan Dewan Komisaris
Training program has been disclosed in the Board of Commissioners’ training section
Erwin Kristianto Cyber Hygiene Secure AI Kasikornbank 1 - 17 Januari 2025
Julistiono January 1 - 17, 2025
Cyber Hygiene Secure Data Practice Kasikornbank 1 - 17 Januari 2025
January 1 - 17, 2025
Debt Collection and Recovery Indonesia Hiswara Bunjamin dan 24 Februari 2025
Tandjung February 24, 2025
Integritas Pelaporan Keuangan Bank sesuai POJK No. 15 Tahun 2024 Infobank Institute 14 - 15 April 2025
April 14 - 15, 2025
Annual Cybersecurity Exam 2025 Kasikornbank 23 April - 31 Mei 2025
April 23 - May 31, 2025
Certified Human Resources Professional Universitas Atmajaya 27 Mei - 30 Agustus 2025
May 27 - August 30, 2025
Training Pembekalan Sertifikasi Manajemen Risiko Jenjang 5 Batch 2 PT Lentera Mulia 19 - 20 Juni 2025
Persada June 19 - 20, 2025
SPARK: Leadership Development Program - Advacing Toward Trusted PT Dunamis 3 - 5 Juli 2025
Leadership July 3 - 5, 2025
Ujian Sertifikasi Manajemen Risiko Jenjang 5 LSPP 8 Juli 2025
July 8, 2025
Cyber Hygiene Phishing Awareness KBank 28 Juli - 15 Agustus 2025
July 28 - August 15, 2025
Kick Off Most Valuable Project Award HR Services and 11 Agustus 2025
Strategi Div. August 11, 2025
Refresher Kebijakan Pelindungan Data Pribadi Bank Batch 2 Divisi Compliance 2 September 2025
September 2, 2025
Sosialisasi SOP Pengelolaan BMAS Sharepoint dan SOP Pengelolaan Divisi Branding 3 September 2025
Website Bank Maspion Communication October 9, 2025
E Learning Operational Incident Reporting Excellence KBank 17 September - 31 Oktober 2025
September 17 - October 31, 2025
E Learning Three Lines of Defense Framework KBank 17 September - 31 Oktober 2025
September 17 - October 31, 2025
Sharing session: AI Adoption PT Andara Sarana 9 Oktober 2025
October 9, 2025
Commercial Workshop Surabaya BOC 16 - 17 Oktober 2025
October 16-17, 2025
Refresher Cyber Hygiene Culture - Secure Data Practice KBank 31 Oktober - 9 Desember 2025
October 31 - December 9, 2025
Executive Management Outing SKALA, Excellence 6 - 8 November 2025
Asia, Remaja November 6 - 8, 2025
Tampubolon
Workshop Transformation Journey for Executive Management Sedya Abiwara Inggil 28 November 2025
November 28, 2025
Team Building Divisi HR Services & Strategy CPO, Head of HRSS 5 - 7 Desember 2025
December 5 - 7, 2025
Alphasmart Workshop for HR Business Wisdom 16 Desember 2025
Institute December 16, 2025
Balanced Score Card Workshop for BOD, Chief, and Core Team ISORES 22 - 23 Desember 2025
December 22 - 23, 2025
Chat Luangarpa Program pelatihan telah disajikan pada bagian pelatihan Dewan Komisaris
Training program has been disclosed in the Board of Commissioners’ training section
Diana Alim
Alan Jenviphakul
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Nama Program Pelatihan Peyelenggara Waktu
Name Training Program Organizer Time
Ferhat Wideru Cyber Hygiene Secure AI Kasikornbank 1 – 17 Januari 2025
January 1 – 17, 2025
Cyber Hygiene Secure Data Practice Kasikornbank 1 – 17 Januari 2025
January 1 – 17, 2025
New Employee Orientation Program Batch 1 Various Division 3 Februari 2025
February 3, 2025
Ujian Sertifikasi Manajemen Risiko Jenjang 4 LSPP 21 Februari 2025
February 21, 2025
Debt Collection and Recovery Indonesia Hiswara Bunjamin dan 24 Februari 2025
Tandjung February 24, 2025
Annual Cybersecurity Exam 2025 Kasikornbank 23 April – 31 Mei 2025
April 23 – May 31, 2025
Pembekalan Sertifikasi Manajemen Risiko Jenjang 5 PT Lentera Mulia 12 – 13 Juni 2025
Persada June 12 – 13, 2025
Ujian Sertifikasi Manajemen Risiko Jenjang 5 LSPP 8 Juli 2025
July 8, 2025
SPARK: Leadership Development Program - Advacing Toward Trusted PT Dunamis 3 – 5 Juli 2025
Leadership July 3 – 5, 2025
Sosialisasi Perubahan Alur Data Leakage Prevention Risk Management Div. 10 Juli 2025
July 10, 2025
Cyber Hygiene Phishing Awareness KBank 28 Juli – 15 Agustus 2025
July 28 – August 15, 2025
IT Workshop KBank 15 Agustus 2025
August 15, 2025
Kick Off Most Valuable Project Award Internal 11 Agustus 2025
August 11, 2025
Pembekalan Sertifikasi Manajemen Risiko Jenjang 6 Lentera Mulia Persada 21 – 22 Agustus 2025
August 21 – 22, 2025
BOC and BOD Brainstorm BOC and BOD 19 – 22 Agustus 2025
August 19 – 22, 2025
Refresher Kebijakan Pelindungan Data Pribadi Bank Batch 3 Divisi Compliance 9 September 2025
September 9, 2025
E Learning Operational Incident Reporting Excellence KBank 17 September – 31 Oktober 2025
September 17 – October 31,
2025
E Learning Three Lines of Defense Framework KBank 17 September – 31 Oktober 2025
September 17 – October 31,
2025
Commercial Workshop Surabaya BOC 16 – 17 Oktober 2025
October 16 – 17, 2025
Refresher Cyber Hygiene Culture - Secure Data Practice KBank 31 Oktober – 9 Desember 2025
October 31 – December 9, 2025
Sharing session: AI Adoption PT Andara Sarana 9 Oktober 2025
October 9, 2025
Executive Management Outing SKALA, Excellence 6 – 8 November 2025
Asia, Remaja November 6 – 8, 2025
Tampubolon
Workshop Transformation Journey for Executive Management Sedya Abiwara Inggil 28 November 2025
November 28, 2025
Team Building Divisi HR Services & Strategy CPO, Head of HRSS 5 – 7 Desember 2025
December 5 – 7, 2025
Alphasmart Workshop for HR Business Wisdom 16 Desember 2025
Institute December 16, 2025
Team Building HR Management Ferhat Wideru 20 – 21 Desember 2025
December 20 – 21, 2025
...
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Nama Program Pelatihan Peyelenggara Waktu
Name Training Program Organizer Time
Balanced Score Card Workshop for BOD, Chief, and Core Team ISORES 22 – 23 Desember 2025
December 22 – 23, 2025
Marlyn Tanralili Strategic Workshop for Branch Banking Leaders Divisi Branch Banking 16 - 17 Januari 2025
January 16-17, 2025
Annual Cybersecurity Exam 2025 Kasikornbank 23 April - 31 Mei 2025
April 23 - May 31, 2025
SPARK: Leadership Development Program - Advacing Toward Trusted PT Dunamis 3 - 5 Juli 2025
Leadership July 3 - 5, 2025
MasterClass Agentic AI dan RAG Patria and Co 26 Juli - 9 Agustus 2025
July 26 - August 9, 2025
Cyber Hygiene Phishing Awareness KBank 28 Juli - 15 Agustus 2025
July 28 - August 15, 2025
Kick Off Most Valuable Project Award HR Services and 11 Agustus 2025
Strategi Div. August 11, 2025
IT Workshop KBank 15 Agustus 2025
August 15, 2025
BOC and BOD Brainstorm Internal 19 - 22 Agustus 2025
August 19 - 22, 2025
E Learning Operational Incident Reporting Excellence KBank 17 September - 31 Oktober 2025
September 17 - October 31, 2025
E Learning Three Lines of Defense Framework KBank 17 September - 31 Oktober 2025
September 17 - October 31, 2025
Commercial Workshop Surabaya BOC 16 - 17 Oktober 2025
October 16-17, 2025
Refresher Cyber Hygiene Culture - Secure Data Practice KBank 31 Oktober - 9 Desember 2025
October 31 - December 9, 2025
Executive Management Outing SKALA, Excellence 6 - 8 November 2025
Asia, Remaja November 6 - 8, 2025
Tampubolon
Mandatory Training: Basic APU PPT PPPSPM 2025 AML CFTP 10 November - 31 Desember
2025
November 10 - December 31,
2025
Sosialisasi SOP Accounting No. PD-95/Memo/XI/2025 Div. Finance 5 Desember 2025
Accounting December 5, 2025
Mandatory Training: Fraud Awareness 2025 Risk Management Div. 12 - 31 Desember 2025
December 12 - 31, 2025
Alphasmart Workshop for HR Business Wisdom 16 Desember 2025
Institute December 16, 2025
Balanced Score Card Workshop for BOD, Chief, and Core Team ISORES 22 - 23 Desember 2025
December 22 - 23, 2025
Team Building HR Management Ferhat Wideru 20 - 21 Desember 2025
December 20 - 21, 2025
Informasi Rangkap Jabatan di Dalam Komite Information on Dual Positions within the Committee
Tersebut
• Tidak terdapat Direksi Bank atau Direksi bank lain yang menjadi • No Bank Directors or Directors of other banks are members of the
anggota Komite Audit, Komite Pemantau Risiko maupun Komite Audit Committee, Risk Oversight Committee, or Remuneration and
Remunerasi dan Nominasi. Nomination Committee.
• Sejak akhir Desember 2025, terdapat 3 (satu) orang Komisaris • Since the end of December 2025, there has been one Independent
Independen menjabat sebagai Ketua Komite Audit, Ketua Komite Commissioner serving as Chair of the Audit Committee, Chair of
Pemantau Risiko dan Ketua Komite Remunerasi dan Nominasi. the Risk Oversight Committee, and Chair of the Remuneration and
Nomination Committee.
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Komite di Bawah Direksi
Committees Under The Board of Directors
Guna meningkatkan efektifitas pelaksanaan tugas dan tanggung In order to improve the effectiveness of the implementation of its duties
jawabnya, Direksi membantuk komite-komite yang membantu untuk and responsibilities, the Board of Directors has formed committees
memberikan saran dan rekomendasi kepada Direksi sesuai dengan to provide advice and recommendations to the Board of Directors in
bidang tugas dan tanggung jawab masing-masing. Berikut adalah 6 accordance with their respective duties and responsibilities. The
Komite di bawah Direksi yaitu : following are the 6 Committees under the Board of Directors:
1. Komite Aset & Liabilitas 1. Assets & Liabilities Committee
2. Komite Manajemen Risiko 2. Risk Management Committee
3. Komite Kredit 3. Credit Committee
4. Komite Pengarah Teknologi Informasi (TI) 4. Information Technology (IT) Steering Committee
5. Komite Produk dan Kebijakan 5. Product and Policy Committee
6. Komite Sumber Daya Manusia 6. Human Resources Committee
Komite Aset dan Liabilitas Assets and Liabilities Committee
Dalam rangka mendukung Direksi dalam menetapkan strategi In order to support the Board of Directors in determining the strategy
pengelolaan Aset dan Liabilitas, Perseroan membentuk Komite Aset for managing Assets and Liabilities, the Company has formed an
dan Liabilitas. Komite ini tidak hanya berperan dalam memberikan Assets and Liabilities Committee. This committee not only plays
arahan strategis terkait manajemen aset dan liabilitas, tetapi juga a role in providing strategic direction related to asset and liability
memikul tanggung jawab penting untuk memonitor serta mengaktifkan management, but also bears the important responsibility of monitoring
rencana pemulihan apabila terjadi kondisi tekanan keuangan, and activating recovery plans in the event of financial stress, financial
gangguan sistem keuangan, maupun krisis finansial dan ekonomi. system disruptions, or financial and economic crises.
Dasar Pembentukan Komite Aset dan Liabilitas Basis for The Establishment of The Assets and Liabilities
Committee
Dasar hukum yang digunakan terkait dengan pembentukan Komite The legal basis for the establishment of the Asset and Liability
Aset dan Liabilitas (ALCO) mengacu pada: Committee (ALCO) refers to:
1. Undang-Undang Republik Indonesia No. 40 Tahun 2007 tentang 1. Law of the Republic of Indonesia No. 40 of 2007 concerning
Perseroan Terbatas. Limited Liability Companies.
2. Petarutan Otoritas Jasa Keuangan No. 17 tahun 2023 tentang 2. Financial Services Authority Regulation No. 17 of 2023 concerning
Penerapan Tata Kelola bagi Bank Umum. the Implementation of Governance for Commercial Banks.
3. Peraturan Otoritas Jasa Keuangan No. 18 tahun 2016 tentang 3. Financial Services Authority Regulation No. 18 of 2016 concerning
Penerapan Manajemen Risiko bagi Bank Umum. the Implementation of Risk Management for Commercial Banks.
4. Peraturan Otoritas Jasa Keuangan No.34 tahun 2016 tentang 4. Financial Services Authority Regulation No. 34 of 2016 concerning
Penerapan Manajemen Risiko bagi Bank Umum. the Implementation of Risk Management for Commercial Banks.
5. Surat Edaran Otoritas Jasa Keuangan No. 13 tahun 2017 tentang 5. Financial Services Authority Circular Letter No. 13 of 2017
Penerapan Tata Kelola bagi Bank Umum. concerning the Implementation of Corporate Governance for
Commercial Banks.
6. Anggaran Dasar Bank 6. Bank Articles of Association
7. Surat Keputusan Direksi No. 033/SK/DIR/03/2025 tentang Komite 7. Board of Directors Decision No. 033/SK/DIR/03/2025 on the
Aset dan Liabilitas. Assets and Liabilities Committee.
Piagam Komite Aset dan Liabilitas Charter of The Asset and Liability Committee
Bank memiliki pedoman/piagam yang mendukung pelaksanaan tugas The Bank has guidelines/charters that support the implementation of
dan tanggung jawab Komite Aset dan Liabilitas, yang telah tercantum the duties and responsibilities of the Assets and Liabilities Committee,
dalam Surat Keputusan Direksi No. 033/SK/DIR/03/2025 tentang which are stipulated in Board of Directors Decree No. 033/SK/
Komite Aset dan Liabilitas ditetapkan tanggal 18 Maret 2025. DIR/03/2025 concerning the Assets and Liabilities Committee, dated
March 18, 2025.
Tujuan Komite Aset dan Liabilitas Purpose of The Assets and Liabilities Committee
Komite Aset dan Liabilitas bertanggung jawab kepada Direktur Utama The Assets and Liabilities Committee is accountable to the President
serta membuat laporan secara berkala kepada Direktur Utama serta Director and submits regular reports to the President Director, as well
membantu Direksi dalam hal diantaranya sebagai berikut: as assisting the Board of Directors in matters including the following:
...
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1. Menganalisa struktur neraca dan mengkaji semua risiko yang 1. Analyzing the balance sheet structure and reviewing all risks arising
timbul dari eksposur Bank berupa risiko likuiditas, suku bunga dan from the Bank’s exposure in the form of liquidity, interest rate, and
nilai tukar secara konsisten dengan tujuan manajemen. exchange rate risks in line with the management’s goal.
2. Mengevaluasi penetapan pricing aset dan liabilitas untuk 2. Evaluate the pricing of assets and liabilities to ensure that the
memastikan bahwa pricing tersebut memberikan hasil yang pricing provides optimal results in fund investment, minimizes
optimal dalam penanaman dana, meminimumkan biaya dan costs, and maintains the Bank’s balance sheet structure in
memelihara struktur neraca Bank sesuai dengan strategi Assets & accordance with the established Assets & Liabilities Management
Liabilities Management yang telah ditetapkan. strategy.
3. Memantau perkembangan kondisi perekonomian dan kondisi pasar 3. Monitor economic and market developments and evaluate their
serta mengevaluasi dampaknya terhadap struktur neraca Bank, impact on the Bank’s balance sheet structure, particularly the cash
khususnya profil maturitas arus kas serta sensitivitas risiko suku flow maturity profile and interest rate risk sensitivity in the balance
bunga di neraca, termasuk proyeksi net interest income dan marjin. sheet, including net interest income and margin projections.
4. Melakukan kaji ulang deviasi antara realisasi dengan terget 4. Reviewing deviations between actual results and the bank’s
proyeksi strategi bisnis bank. business strategy projections.
5. Merumuskan dan mengkaji ulang kebijakan dan strategi 5. Formulating and reviewing asset and liability management policies
pengelolaan assets & liabilities. and strategies.
6. Memantau tingkat likuiditas Bank pada level yang optimal untuk 6. Monitoring the Bank’s liquidity level at an optimal level to meet
memenuhi kebutuhan proyeksi likuiditas Bank. the Bank’s liquidity projection needs.
7. Mengevaluasi setiap perubahan ketentuan dan peraturan yang 7. Evaluate any changes in regulations and rules that affect the
mempengaruhi strategi dan kebijakan Assets and Liabilities bank’s asset and liability management strategies and policies.
Management.
8. Menyusun dan menerapkan Tingkat suku bunga acuan untuk bank. 8. Develop and implement the Bank’s benchmark interest rate.
9. Melakukan diskusi dan menetapkan limit-limit terkait manajemen 9. Conduct discussions and set limits related to liquidity management,
likuiditas, gap manajemen, pricing manajemen, dan manajemen gap management, pricing management, and exchange rate
nilai tukar. management.
10. Melakukan monitoring atas indikator keuangan bak yang tercantum 10. Monitor financial indicators listed in the liquidity contingency
dalam rencana contingency likuiditas termasuk indicator likuiditas, plan, including liquidity, capital, profitability, and asset quality
permodalan, profitabilitas, dan kualitas asset. indicators.
11. Melakukan monitoring dan penerapan/aktivitas rencana 11. Monitoring and implementing/activating the recovery plan.
pemulihan.
Susunan keanggotaan Komite adalah sebagai berikut: The composition of the Committee is as follows:
Susunan Anggota Komite Aset & Liabilitas
Composition of the Assets & Liabilities Committee
Ketua Direktur Utama | President Director
Chair
Sekretaris Head of Treasury & Financial Institution
Secretary
Anggota Tetap dengan Hak Suara Direktur Utama | President Director
Permanent Member with Voting Rights
Direktur Bisnis | Business Director
Direktur Kredit dan Risiko | Credit and Risk Director
Anggota Tetap tanpa Hak Suara Direktur Kepatuhan dan Legal | Compliance and Legal Director
Permanent Member without Voting Rights
Direktur Operasional | Operations Director
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Susunan Anggota Komite Aset & Liabilitas
Composition of the Assets & Liabilities Committee
Anggota Tidak Tetap Chief Financial Officer
Non-Permanent Member
Head of Corporate Banking
Head of Funding
Head of Branch Banking
Head of Commercial Banking
Head of Finance & Accounting
Head of Risk Management
Head of Treasury and Financial Institution
Head of Corporate Planning
Head of Cash Management
Head of Internal Audit
Strategy & Transformation
Tugas dan Tanggung Jawab Komite Aset & Liabilitas Duties and Responsibilities of the Assets & Liabilities
Committee
Ketua Komite Memimpin dan mengarahkan rapat Komite agar efektif dan efisien;
Committee Chair Leading and directing committee meetings to ensure they are effective and efficient;
Memastikan Keputusan yang diambil telah sesuai dengan syarat dan ketentuan yang berlaku dan sejalan dengan agenda rapat
Komite
Ensuring that decisions made are in accordance with applicable terms and conditions and are in line with the Committee
meeting agenda
Sekretaris Komite Mempersiapkan pelaksanaan rapat Komite, mulai dari ketersediaan undangan, agenda, materi, kuorum dan risalah rapat
Committee Secretary Komite
Preparing for Committee meetings, including invitations, agenda, materials, quorum, and minutes of the Committee meeting
Menyusun dan memutakhirkan Pedoman dan Tata Tertib Kerja Komite
Drafting and updating the Committee’s Guidelines and Rules of Procedure
Mempersiapkan laporan evaluasi kinerja Komite
Preparing the Committee’s performance evaluation report
Anggota Tetap dengan Menghadiri rapat Komite
Hak Suara Attending Committee meetings
Permanent Member with
Voting Rights Melaksanakan peran sebagai Direksi sesuai dengan tugas, tanggung jawab dan wewenang Komite, termasuk memberikan hak
suara.
Performing the role of Director in accordance with duties, responsibilities and authority of the Committee, including granting
voting rights.
Anggota Tetap Tanpa Hak Menghadiri rapat Komite;
Suara Attend Committee meetings;
Permanent Members
Without Voting Rights Mempresentasikan materi rapat Komite sesuai dengan agenda rapat Komite
Presenting Committee meeting materials in accordance with the Committee meeting agenda
Memberikan review dan rekomendasi kepada Anggota Tetap dengan Hak Suara sesuai dengan tugas dan tanggung jawab
Komite
Provide reviews and recommendations to Permanent Members with Voting Rights in accordance with the duties and
responsibilities of the Committee
Anggota Tidak Tetap Menghadiri rapat Komite;
Non-Permanent Members Attend Committee meetings;
Memberikan informasi, pendapat, data, kaji ulang yang diperlukan terkait dengan agenda rapat Komite sesuai dengan keahlian;
Provide information, opinions, data, and reviews as needed related to the Committee meeting agenda in accordance with their
expertise;
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Komite Manajemen Risiko Risk Management Committee
Komite memastikan pelaksanaan proses dan sistem manajemen risiko The Committee ensures the implementation of effective risk
yang efektif, termasuk penerapan manajemen risiko operasional yang management processes and systems, including the application
komprehensif dan pengawasan terhadap risiko keamanan informasi of comprehensive operational risk management and oversight
dalam mendukung strategi Bank. Selain itu, Komite menjalankan of information security risks in support of the Bank’s strategy. In
fungsi pengawasan atas manajemen kepatuhan Bank guna addition, the Committee performs an oversight function over the
memastikan kepatuhan terhadap ketentuan perundang-undangan Bank’s compliance management to ensure compliance with laws and
terkait Anti Pencucian Uang dan Pencegahan Pendanaan Terorisme, regulations related to Anti-Money Laundering and Counter-Terrorism
serta peraturan yang diterbitkan oleh Otoritas Jasa Keuangan, Bank Financing, as well as regulations issued by the Financial Services
Indonesia, dan PPATK, sehingga Bank tidak digunakan sebagai sarana Authority, Bank Indonesia, and PPATK, so that the Bank is not used as
untuk kegiatan yang melanggar hukum, pendanaan terorisme, maupun a means for illegal activities, terrorism financing, or the financing of
pembiayaan proliferasi senjata pemusnah massal. weapons of mass destruction proliferation.
Dasar Pembentukan Komite Manajemen Risiko Basis for The Establishment of The Risk Management
Committee
Dasar hukum yang digunakan terkait dengan pembentukan Komite The legal basis used in relation to the establishment of the Risk
Manajemen Risiko mengacu pada: Management Committee refers to:
1. Undang-Undang Republik Indonesia No. 40 Tahun 2007 tentang 1. Law of the Republic of Indonesia No. 40 of 2007 concerning
Perseroan Terbatas. Limited Liability Companies.
2. Undang-Undang No. 7 Tahun 1992 tentang Perbankan. 2. Law No. 7 of 1992 concerning Banking.
3. Peraturan Otoritas Jasa Keuangan Republik Indonesia No. 17 Tahun 3. Indonesian Financial Services Authority Regulation No. 17 of 2023
2023 tentang Penerapan Tata Kelola bagi Bank Umum. concerning the Implementation of Governance for Commercial
Banks.
4. Peraturan Otoritas Jasa Keuangan No. 18/POJK.03/2016 tentang 4. Financial Services Authority Regulation No. 18/POJK.03/2016
Penerapan Manajemen Risiko bagi Bank Umum. concerning the Implementation of Risk Management for
Commercial Banks.
5. Surat Edaran Otoritas Jasa Keuangan No. 13/SEOJK.03/2017 5. Financial Services Authority Circular Letter No. 13/SEOJK.03/2017
tentang Penerapan Tata Kelola bagi Bank Umum. concerning the Implementation of Governance for Commercial
Banks.
6. Surat Edaran Otoritas Jasa Keuangan No. 34/SEOJK.03/2016 6. Financial Services Authority Circular Letter No. 34/SEOJK.03/2016
tentang Penerapan Manajemen Risiko bagi Bank Umum. concerning the Implementation of Risk Management for
Commercial Banks
7. Anggaran Dasar Bank. 7. Bank Articles of Association.
8. Pedoman dan Tata Tertib Kerja Direksi Bank. 8. Guidelines and Rules of Procedure for the Bank’s Board of Directors
9. Surat Keputusan Direksi No. 018/SK/DIR/03/2023 tanggal 2 Maret 9. Board of Directors Decree No. 018/SK/DIR/03/2023 dated March
2023 tentang Perubahan Komite Manajemen Risiko PT Bank Maspion 2, 2023 concerning Changes to the Risk Management Committee
Indonesia Tbk. of PT Bank Maspion Indonesia Tbk.
10. Surat Keputusan Direksi No. 20/SK/DIR/002/2025 tanggal 28 10. Board of Directors Decision Letter No. 20/SK/DIR/002/2025
April 2025 tentang Komite Manajemen Risiko PT Bank Maspion dated April 28, 2025 regarding the Risk Management Committee
Indonesia Tbk. of PT Bank Maspion Indonesia Tbk.
Piagam Komite Manajemen Risiko [SEOJK 16-2021: Risk Management Committee Charter [SEOJK 16-2021:
G.8.j] G.8.j]
Bank memiliki pedoman/piagam yang mendukung pelaksanaan tugas The Bank has guidelines/charters that support the implementation of
dan tanggung jawab Komite Manajemen Risiko, yang telah tercantum the duties and responsibilities of the Risk Management Committee,
dalam Surat Keputusan Direksi No. 020/SK/DIR/02/2025 tentang which are stated in Board of Directors Decree No. 020/SK/DIR/02/2025
Komite Manajemen Risiko yang ditetapkan tanggal 28 April 2025. concerning the Risk Management Committee, which was enacted on
April 28, 2025.
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Struktur dan Keanggotaan Komite Manajemen Risiko terdiri dari 3 The structure and membership of the Risk Management Committee
bagian yaitu: consist of 3 parts, namely:
1. Komite Manajemen Risiko 1. Risk Management Committee
Susunan Anggota Komite Manajemen Risiko
Composition of the Risk Management Committee Members
Ketua Direktur Utama | President Director
Chairman
Sekretaris Head of Risk Management
Secretary
Anggota Tetap dengan Hak Suara Direktur Utama | President Director
Permanent Member with Voting Rights
Direktur Bisnis | Business Director
Direktur Kredit dan Risiko | Credit and Risk Director
Direktur Kepatuhan dan Legal | Compliance and Legal Director
Anggota Tetap Tanpa Hak Suara Operational Deputy Director
Permanent Member without Voting Rights
Chief Technology Officer
Chief Finance Officer
Chief People Officer
Head of Risk Management
Head of Legal
Head of Operational
Head of AML-CFTP
Head of Compliance
Tugas dan Tanggung Jawab Komite Manajemen Risiko Duties and Responsibilities of the Risk Management Committee
• Menyusun kebijakan, strategi, dan pedoman penerapan • Developing policies, strategies, and guidelines for the
Manajemen Risiko. implementation of Risk Management.
• Melakukan perbaikan atau penyempurnaan pelaksanaan • Improving or refining the implementation of Risk Management
Manajemen Risiko berdasarkan hasil evaluasi pelaksanaan based on the results of Risk Management evaluations.
Manajemen Risiko.
• Melakukan penetapan hal-hal yang terkait dengan keputusan • Determining matters related to business decisions that deviate
bisnis yang menyimpang dari prosedur normal. from normal procedures.
• Memberikan persetujuan penilaian aspek environmental, social, • Provide approval for the assessment of environmental, social, and
and governance (ESG) dalam proposal kredit sesuai dengan governance (ESG) aspects in credit proposals in accordance with
kebijakan Bank terkait ESG. the Bank’s ESG policies.
• Melakukan pemantauan dan mengevaluasi perkembangan dan • Monitoring and evaluating the development and quality of the
kualitas portofolio perkreditan secara keseluruhan. overall credit portfolio.
2. Komite Risiko Operasional 2. Operational Risk Committee
Susunan Anggota Komite Risiko Operasional
Composition of the Operational Risk Committee
Ketua Direktur Utama | President Director
Chairman
Sekretaris Head of Risk Management
Secretary
Anggota Tetap dengan Hak Suara Direktur Utama | President Director
Permanent Member with Voting Rights
Direktur Bisnis | Business Director
Direktur Kredit dan Risiko | Credit and Risk Director
Direktur Kepatuhan dan Legal | Compliance and Legal Director
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Susunan Anggota Komite Risiko Operasional
Composition of the Operational Risk Committee
Anggota Tetap Tanpa Hak Suara Operational Deputy Director
Permanent Member without Voting Rights
Chief Technology Officer
Chief Finance Officer
Chief People Officer
Head of Risk Management
Head of Legal
Head of Operational
Head of AML-CFTP
Head of HR Management
Head of HR Services &Strategy
Head of Compliance
Head of Digital & Channel Management
Head of Credit Product & Supply Chain
Head of Cash Management Product
Tugas dan Tanggung Jawab Komite Risiko Operasional Duties and Responsibilities of the Operational Risk Committee
• Memastikan identifikasi dan pengukuran risiko operasional • Ensuring the identification and measurement of operational risks
yang objektif, konsisten dan sesuai dengan standar Bank dan are objective, consistent, and in accordance with Bank standards
peraturan yang berlaku dan bahwa keputusan pengendalian risiko and applicable regulations, and that risk control decisions are
diinformasikan dengan benar; properly informed;
• Memelihara dan meninjau daftar risiko operasional material di • Maintaining and reviewing the list of material operational risks at
Bank; the Bank;
• Memastikan bahwa terdapat mekanisme untuk mengidentifikasi • Ensuring that there are mechanisms in place to identify and
dan mematuhi seluruh hukum dan peraturan yang berlaku kecuali comply with all applicable laws and regulations, except those for
yang tanggung jawab secara ekspilisit dipegang oleh Komite which responsibility is explicitly held by the Risk Management
Manajemen Risiko atau telah didelegasikan ke badan lain yang Committee or has been delegated to another authorized body;
berwenang;
• Memastikan pengelolaan Operation Risk Framework yang efektif • Ensuring effective management of the Operation Risk Framework
sebagai bukti bahwa proses tata kelola dan pengendalian risiko as evidence that existing risk governance and control processes
yang ada telah diterapkan dan dipatuhi secara efektif oleh seluruh have been effectively implemented and complied with by all levels
jajaran Bank; of the Bank;
• Memastikan penilaian risiko operasional fokus ke masa depan • Ensuring that operational risk assessments are forward-looking in
untuk mengantisipasi risiko dan mencegah kejadian operasional; order to anticipate risks and prevent operational incidents;
• Memastikan bahwa pembelajaran atas kejadian dan temuan • Ensuring that lessons learned from material internal events and
internal yang bersifat material dibagikan dan ditindaklanjuti; findings are shared and followed up on;
• Memberikan pengawasan terkait risiko keamanan informasi. • Providing oversight related to information security risks.
3. Komite Anti Pencucian Uang, Pencegahan Pendanaan 3. Anti-Money Laundering, Counter-Terrorism Financing,
Terorisme dan Pencegahan Pendanaan Proliferasi and Counter-Proliferation Financing Committee
Senjata Pemusnah Massal
Komite Anti Pencucian Uang, Pencegahan Pendanaan Terorisme dan Pencegahan Pendanaan Proliferasi Senjata Pemusnah Massal
Anti-Money Laundering, Counter-Terrorism Financing and Counter-Proliferation Financing Committee
Ketua Direktur Utama | President Director
Chairman
Sekretaris Head of AML-CFTP
Secretary
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Komite Anti Pencucian Uang, Pencegahan Pendanaan Terorisme dan Pencegahan Pendanaan Proliferasi Senjata Pemusnah Massal
Anti-Money Laundering, Counter-Terrorism Financing and Counter-Proliferation Financing Committee
Anggota Tetap dengan Hak Suara Direktur Utama | President Director
Permanent Member with Voting Rights
Direktur Bisnis | Business Director
Direktur Kredit dan Risiko | Credit and Risk Director
Direktur Kepatuhan dan Legal | Compliance and Legal Director
Anggota Tetap Tanpa Hak Suara Head of AML-CFTP
Permanent Member without Voting Rights
Head of Risk Management
Tugas dan Tanggung Jawab Komite Anti Pencucian Uang, Pencegahan Duties and Responsibilities of the Anti-Money Laundering, Counter-
Pendanaan Terorisme dan Pencegahan Pendanaan Proliferasi Senjata Terrorism Financing, and Proliferation Financing Prevention Committee;
Pemusnah Massal;
• Melakukan pengawasan terhadap pengembangan dan • Overseeing the development and implementation of APU, PPT, and
pelaksanaan kebijakan APU, PPT dan PPPSPM serta memastikan PPPSPM policies and ensuring that the APU, PPT, and PPPSPM
bahwa Kebijakan dan Prosedur APU, PPT dan PPPSPM yang telah policies and procedures established by the Board of Commissioners,
ditetapkan oleh Dewan Komisaris, diusulkan oleh Direksi dengan proposed by the Board of Directors with the assistance of the
dibantu oleh unit kerja Kepatuhan dan APU, PPT dan PPPSPM Compliance and APU, PPT, and PPPSPM work units, are adequate
telah memadai, senantiasa dikinikan/mengikuti perkembangan and continuously updated/keep pace with developments in
produk, jasa dan teknologi di sektor keuangan dan modus products, services, and technology in the financial sector and
Tindak Pidana Pencucian Uang (TPPU),Tindak Pidana Pendanaan modes of Money Laundering (TPPU), Terrorism Financing (TPPT),
Terorisme (TPPT), Pendanaan Proliferasi Senjata Pemusnah Massal Weapons of Mass Destruction Proliferation Financing (PPSPM) as
(PPSPM) serta selaras dengan ketentuan APU, PPT dan PPPSPM well as in line with the provisions of APU, PPT and PPPSPM issued
yang diterbitkan Lembaga Pengawas dan Pengatur termasuk by Supervisory and Regulatory Institutions, including ensuring
memastikan kepatuhan pelaksanaannya; compliance with their implementation;
• Melakukan peninjauan dan mengusulkan kepada Dewan • Review and propose to the Board of Commissioners for approval
Komisaris untuk mendapatkan persetujuan atas Kebijakan dan the Policies and Procedures for the Implementation of the APU,
Prosedur Penerapan Program APU, PPT dan PPPSPM sebagaimana PPT, and PPPSPM Programs as designed, updated/revised, and
telah dirancang, diperbaharui/direvisi dan direkomendasikan oleh recommended by the Compliance and APU, PPT, and PPPSPM work
unit kerja Kepatuhan dan APU, PPT dan PPPSPM; units;
• Menerima, menelaah dan mengambil tindakan yang diperlukan • Receive, review, and take necessary actions on reports related to
atas laporan terkait APU, PPT dan PPPSPM yang berasal dari APU, PPT, and PPPSPM originating from the Bank’s Compliance
unit kerja Kepatuhan dan APU, PPT, dan PPPSPM Bank. Komite and APU, PPT, and PPPSPM work units. The Committee may
juga dapat meminta laporan APU, PPT dan PPPSPM tambahan also request additional APU, PPT, and PPPSPM reports to ensure
untuk memastikan kepatuhan Bank terhadap ketentuan Lembaga the Bank’s compliance with the provisions of Supervisory and
Pengawas dan Pengatur serta pengelolaan yang efektif atas risiko Regulatory Institutions and effective management of TPPU, TPPT,
TPPU, TPPT dan PPSPM dimonitor dengan baik; and PPSPM risks are properly monitored;
• Mengawasi dan memastikan efektivitas pelaksanaan tugas dan • Overseeing and ensuring the effectiveness of the implementation
tanggung jawab fungsi APU, PPT dan PPPSPM dari unit kerja of the duties and responsibilities of the APU, PPT, and PPPSPM
Kepatuhan dan APU, PPT dan PPPSPM; functions of the Compliance and APU, PPT, and PPPSPM work units;
• Mengusulkan pembentukan unit kerja khusus dan/atau penunjukan • Propose the establishment of a special work unit and/or the
pejabat yang bertanggung jawab terhadap penerapan program appointment of an official responsible for the implementation of
APU, PPT, dan PPPSPM kepada Direksi atau komite terkait human the APU, PPT, and PPPSPM programs to the Board of Directors or
resources; the relevant human resources committee;
• Memastikan telah terselenggaranya pelatihan yang memadai • Ensuring that adequate training has been provided on the
terkait penerapan program APU, PPT dan PPPSPM terutama pada implementation of APU, PPT, and PPPSPM programs, especially for
pejabat dan/atau pegawai, khususnya pegawai dari satuan kerja officials and/or employees, particularly those from relevant work
terkait dan pegawai baru sehingga terdapat pemahaman yang units and new employees, so that there is a common understanding
merata terkait risiko TPPU, TPPT dan PPSPM; of the risks of TPPU, TPPT, and PPSPM;
• Melaporkan kepada Dewan Komisaris mengenai perkembangan, • Reporting to the Board of Commissioners on developments, issues,
masalah dan hal-hal yang perlu mendapat perhatian dalam and matters that require attention in APU, PPT, and PPPSPM
kepatuhan APU, PPT dan PPPSPM dalam rapat Dewan Komisaris compliance at Board of Commissioners and Board of Directors
dan Direksi. meetings.
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Komite Kredit Credit Committee
Komite Kredit dibentuk untuk membantu Direksi dalam mengambil The Credit Committee was established to assist the Board of Directors
keputusan kredit sesuai limit kewenangan, mencakup pengajuan baru, in making credit decisions within its authority limits, including new
perpanjangan, tambahan, restrukturisasi, maupun perubahan proposal/ applications, extensions, additions, restructuring, and changes to
memo kredit pada segmen corporate, commercial, dan branch banking. credit proposals/memos in the corporate, commercial, and branch
Selain itu, Komite Kredit juga menetapkan syarat-syarat perjanjian banking segments. In addition, the Credit Committee also determines
kredit, termasuk klausul struktur fasilitas, syarat covenant keuangan the terms and conditions of credit agreements, including facility
dan non-keuangan, mekanisme monitoring, kewajiban penyampaian structure clauses, financial and non-financial covenant terms,
dokumen, serta persyaratan lain yang dianggap perlu. monitoring mechanisms, document submission obligations, and other
requirements deemed necessary.
Dasar Pembentukan Komite Kredit Basis for The Establishment of The Credit Committee
Dasar hukum yang digunakan terkait dengan pembentukan Komite The legal basis used in relation to the formation of the Credit
Kredit mengacu pada: Committee refers to:
1. Undang-Undang Republik Indonesia No. 40 Tahun 2007 tentang 1. Law of the Republic of Indonesia No. 40 of 2007 concerning
Perseroan Terbatas. Limited Liability Companies.
2. Peraturan Otoritas Jasa Keuangan No. 42 tahun 2017 tentang 2. Financial Services Authority Regulation No. 42 of 2017 concerning
Kewajiban Penyusunan dan Pelaksanaan Kebijakan Perkreditan the Obligation to Formulate and Implement Credit or Financing
atau Pembiayaan bagi Bank Umum. Policies for Commercial Banks.
3. Petarutan Otoritas Jasa Keuangan No. 17 tahun 2023 tentang 3. Financial Services Authority Regulation No. 17 of 2023 concerning
Penerapan Tata Kelola bagi Bank Umum. the Implementation of Corporate Governance for Commercial Banks.
4. Surat Edaran Otoritas Jasa Keuangan No. 13 tahun 2017 tentang 4. Financial Services Authority Circular Letter No. 13 of 2017
Penerapan Tata Kelola bagi Bank Umum. concerning the Implementation of Corporate Governance for
Commercial Banks.
5. Anggaran Dasar Bank. 5. Bank Articles of Association.
Piagam Komite Kredit Credit Committee Charter
Bank memiliki pedoman/piagam yang mendukung pelaksanaan tugas The Bank has guidelines/charters that support the implementation
dan tanggung jawab Komite Kredit, yang telah tercantum dalam Surat of the duties and responsibilities of the Credit Committee, which
Keputusan Direksi No. 034/SK/DIR/03/2025 tentang Komite Kredit are stipulated in Board of Directors Decree No. 034/SK/DIR/03/2025
yang ditetapkan pada tanggal 14 Mei 2025. concerning the Credit Committee, which was enacted on May 14, 2025.
Susunan anggota Komite Audit adalah sebagai berikut : The composition of the Audit Committee members is as follows:
Susunan Anggota Komite Audit
Composition of the Audit Committee Members
Ketua Direktur Kredit dan Risiko | Credit and Risk Director
Chairman
Sekretaris Head of Corporate Credit Review
Secretary
Head of Small Commercial Credit Review
Anggota Tetap dengan Hak Suara Direktur Utama
Permanent Member with Voting Rights President Director
Direktur Bisnis
Business Director
Direktur Kredit dan Risiko
Credit and Risk Director
Anggota Tetap Tanpa Hak Suara Head of Corporate Banking
Permanent Member without Voting Rights
Head of Commercial Banking
Head of Branch Banking
Head of Corporate Credit Review
Head of Small Commercial & Retail Credit Review
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Tugas dan Tanggung Jawab Komite Kredit Duties and Responsibilities of the Credit Committee
• Meninjau pengajuan kredit dari segmen Bank (corporate, • Reviewing credit applications from Bank segments (corporate,
commercial, maupun branch banking) berdasarkan proposal commercial, and branch banking) based on the application
pengajuan, rekomendasi Credit Reviewer yang tertuang dalam proposal, Credit Reviewer recommendations as outlined in the
Executive Summary, hasil pengecekan kepatuhan dalam Executive Summary, compliance check results in the Compliance
Compliance Checklist, hasil pengecekan hukum yang tertuang Checklist, legal check results as outlined in the Legal Checklist,
dalam Legal Checklist, hasil appraisal jaminan, dan dokumen collateral appraisal results, and other supporting documents that
penunjang lain yang menjadi bagian proposal maupun memo are part of the proposal or credit memo for each customer account.
kredit masing-masing akun nasabah.
• Memberikan Keputusan termasuk syarat-syarat tambahan atas • Make decisions, including additional terms and conditions, on
pengajuan proposal maupun memo kredit dari segmen Bank credit proposals and memos from the Bank segment in accordance
sesuai level wewenang DLA Pejabat Berwenang Memutus. with the authority level of the Authorized Decision-Making Officer.
• Memberikan masukan dan rekomendasi Keputusan dalam hal • Providing input and recommendations. Decision-making authority
wewenang delegasi Keputusan kredit terletak pada Dewan regarding credit decisions lies with the Board of Commissioners.
Komisaris.
• Melakukan koordinasi dengan Komite Aset & Liabilitas dalam • Coordinate with the Assets & Liabilities Committee on credit
aspek pendanaan kredit. financing aspects.
• Melakukan koordinasi dengan Satuan Kerja Manajemen Risiko • Coordinating with the Risk Management Unit in anticipating
dalam mengantisipasi risiko inheren dalam bidang perkreditan. inherent risks in the field of credit.
• Bertanggung jawab dalam pengendalian dan pengelolaan risiko • Responsible for controlling and managing credit risk.
pemberian kredit.
• Meninjau portofolio kredit untuk komposisi dan konsentrasi risiko. • Reviewing the credit portfolio for risk composition and
concentration.
• Mengambil keputusan manajemen risiko kredit. • Making credit risk management decisions.
Komite Pengarah Teknologi Informasi (TI) Information Technology (IT) Steering Committee
Komite Pengarah Teknologi Informasi (TI) dibentuk untuk memastikan The Information Technology (IT) Steering Committee was formed to
penerapan sistem TI sejalan dengan strategi Bank, memberikan ensure the implementation of IT systems is in line with the Bank’s
pandangan terhadap penyempurnaan pengelolaan teknologi strategy, provide insights into the improvement of information
informasi dan manajemen sistem informasi, serta memantau kegiatan technology management and information system management, and
penyelenggaraan dan kesiapan infrastruktur TI. monitor the implementation and readiness of IT infrastructure.
Dasar Pembentukan Komite Pengarah Teknologi Basis For The Establishment Of The Information Technology
Informasi [SEOJK 16-2021: G.8.e1] Steering Committee [SEOJK 16-2021: G.8.e1]
Dasar hukum yang digunakan terkait dengan pembentukan Komite The legal basis used in relation to the formation of the Information
Pengarah Teknologi Informasi mengacu pada: Technology Steering Committee refers to:
1. Undang-Undang Republik Indonesia No. 40 Tahun 2007 tentang 1. Law of the Republic of Indonesia No. 40 of 2007 concerning
Perseroan Terbatas; Limited Liability Companies;
2. Surat Edaran Otoritas Jasa Keuangan No. 14/SEOJK.03/2017 2. Financial Services Authority Circular Letter No. 14/SEOJK.03/2017
tentang Penerapan Tata Kelola bagi Bank Umum; concerning the Implementation of Governance for Commercial
Banks;
3. Peraturan Otoritas Jasa Keuangan No. 11/POJK.03/2022 tentang 3. Financial Services Authority Regulation No. 11/POJK.03/2022
Penyelenggaraan Teknologi Informasi oleh Bank Umum; concerning the Implementation of Information Technology by
Commercial Banks;
4. Peraturan Otoritas Jasa Keuangan No. 17 tahun 2023 tentang 4. Financial Services Authority Regulation No. 17 of 2023 concerning
Penerapan Tata Keola bagi Bank Umum; the Implementation of Corporate Governance for Commercial Banks;
5. Anggaran Dasar Bank; 5. Bank Articles of Association;
6. Pedoman dan Tata Tertib Kerja Direksi PT. Bank Maspion Indonesia, 6. Guidelines and Rules of Procedure for the Board of Directors of
Tbk; PT. Bank Maspion Indonesia, Tbk;
7. Surat Keputusan Direksi No. 071/SK/DIR/06/2024 tentang Komite 7. Board of Directors Decree No. 071/SK/DIR/06/2024 concerning
Pengarah Teknologi Informasi PT. Bank Maspion Indonesia, Tbk. the Information Technology Steering Committee of PT. Bank
Maspion Indonesia, Tbk.
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Piagam Komite Pengarah Teknologi Informasi Charter of The Information Technology Steering Committee
Bank memiliki pedoman/piagam yang mendukung pelaksanaan The bank has guidelines/charters that support the implementation
tugas dan tanggung jawab Komite Pengarah Teknologi Informasi of the duties and responsibilities of the Information Technology
yang telah tercantum dalam Surat Keputusan Direksi No. 071/ Steering Committee as stipulated in Board of Directors Decree No.
SK/DIR/06/2024 tentang Komite Pengarah Teknologi Informasi 071/SK/DIR/06/2024 concerning the Information Technology Steering
ditetapkan tanggal 12 Juni 2024. Committee, which was enacted on June 12, 2024.
Susunan anggota Komite Pengarah TI adalah sebagai berikut : The composition of the IT Steering Committee members is as follows:
Susunan Anggota Komite Teknologi Informasi
Composition of the Information Technology Committee
Ketua Direktur Utama
Chair President Director
Sekretaris Chief Technology Officer
Secretary
Anggota Tetap dengan Hak Suara Direktur Utama | President Director
Permanent Member with Voting Rights
Direktur Bisnis | Business Director
Direktur Kredit dan Risiko | Credit and Risk Director
Direktur Kepatuhan dan Legal | Compliance and Legal Director
Direktur Operasional | Operations Director
Anggota Tetap Tanpa Hak Suara Chief Technology Officer
Permanent Member Without Voting Rights
Chief Finance Officer
Head of IT Infrastructure
Head of IT Cyber Security
Head of Core Banking & Surrounding
Head of Digital Transformation & Innovation
Head of Risk Management
Head of Internal Audit
Head of Accounting
Tugas dan Tanggung Jawab dan Wewenang Komite Pengarah TI Duties, Responsibilities, and Authorities of the IT Steering Committee
• Menyusun Rencana Strategis TI yang sejalan dengan rencana • Developing an IT Strategic Plan that is aligned with the Bank’s
strategis kegiatan usaha Bank. business strategic plan.
• Merumuskan kebijakan, standar, dan prosedur TI yang utama. • Formulating key IT policies, standards, and procedures.
• Mengevaluasi kesesuaian antara proyek TI yang disetujui dengan • Evaluating the alignment of approved IT projects with the IT
Rencana Strategis TI. Strategic Plan.
• Mengevaluasi kesesuaian antara pelaksanaan proyek TI dengan • Evaluating the alignment between the implementation of IT
rencana proyek yang disepakati (project charter). projects and the agreed project plan (project charter).
• Menentukan efektivitas langkah-langkah dalam meminimalkan • Determining the effectiveness of measures to minimize risks to the
risiko atas investasi Bank pada sektor TI agar investasi Bank pada Bank’s investments in the IT sector so that the Bank’s investments
sektor TI memberikan kontribusi terhadap pencapaian tujuan in the IT sector contribute to the achievement of the Bank’s
bisnis Bank. business objectives.
• Pemantauan atas kinerja TI dan upaya peningkatan kinerja TI. • Monitoring IT performance and efforts to improve IT performance.
• Melakukan upaya penyelesaian berbagai masalah terkait TI • Resolving various IT-related issues that cannot be resolved
yang tidak dapat diselesaikan oleh satuan kerja pengguna dan effectively, efficiently, and in a timely manner by user work units
penyelenggara TI secara efektif, efisien, dan tepat waktu. and IT administrators.
• Menentukan kecukupan dan alokasi sumber daya yang dimiliki • Determining the adequacy and allocation of resources owned by
Bank. the Bank.
• Menilai dan memprioritaskan investasi untuk mendukung strategi • Assessing and prioritizing investments to support Bank Maspion’s
jangka panjang Bank Maspion melalui proses yang disiplin. long-term strategy through a disciplined process.
• Bertindak sebagai badan pembuat keputusan strategis, alokasi • Acting as a strategic decision-making body, investment allocation,
investasi, tinjauan inisiatif, serta kelola pelaksanaan proyek dan initiative review, and project implementation and benefit
manajemen manfaat untuk Bank Maspion. management for Bank Maspion.
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• Evaluasi atas efektivitas biaya TI terhadap strategi manajemen • Evaluating the cost-effectiveness of IT against information
informasi dan direncanakan. management strategies and plans.
Komite Produk dan Kebijakan Product and Policy Committee
Komite Produk dan Kebijakan merupakan komite yang dibentuk dengan The Product and Policy Committee is a committee formed with the aim
tujuan antara lain untuk membantu Direksi dalam: of assisting the Board of Directors in:
a. Merumuskan strategi, perencanaan, dan evaluasi penyelenggaraan a. Formulating strategies, plans, and evaluations for the Bank’s
produk Bank serta memberikan saran langkah perbaikan; products and providing recommendations for improvement;
b. Merumuskan kebijakan, mengawasi pelaksanaan kebijakan, b. Formulating policies, supervising policy implementation,
memantau perkembangan dan kondisi portofolio perkreditan serta monitoring the development and condition of the credit portfolio,
memberikan saran langkah perbaikan. and providing recommendations for improvement.
Dasar Pembentukan Komite Produk dan Kebijakan Basis for The Formation of The Product and Policy
[SEOJK 16-2021: G.8.e1] Committee [SEOJK 16-2021: G.8.e1]
Dasar hukum yang digunakan terkait dengan pembentukan Komite The legal basis used in relation to the establishment of the Product and
Produk dan Kebijakan mengacu pada: Policy Committee refers to:
1. Undang-Undang Republik Indonesia No. 40 Tahun 2007 tentang 1. Law of the Republic of Indonesia No. 40 of 2007 concerning
Perseroan Terbatas; Limited Liability Companies;
2. Surat Edaran Otoritas Jasa Keuangan No. 14/SEOJK.03/2025 2. Financial Services Authority Circular Letter No. 14/SEOJK.03/2015
tentang Penerapan Tata Kelola bagi Bank Umum ; concerning the Implementation of Governance for Commercial
Banks;
3. Peraturan Otoritas Jasa Keuangan No. 17 Tahun 2023 tentang 3. Financial Services Authority Regulation No. 17 of 2023 concerning the
Penerapan Tata Kelola bagi Bank Umum; Implementation of Governance for Commercial Banks;
4. Peraturan Otoritas Jasa Keuangan No. 42/POJK.03/2017 tentang 4. Financial Services Authority Regulation No. 42/POJK.03/2017
Kewajiban Penyusunan dan Pelaksanaan Kebijakan Perkreditan concerning the Obligation to Formulate and Implement Bank Credit
atau Pembiayaan Bank bagi Bank Umum; or Financing Policies for Commercial Banks;
5. Anggaran Dasar Bank; 5. The Bank’s Articles of Association;
6. Pedoman dan Tata Tertib Kerja Direksi PT Bank Maspion Indonesia 6. Guidelines and Rules of Procedure for the Board of Directors of PT
Tbk; Bank Maspion Indonesia Tbk;
7. Kebijakan Tata Kelola Bank PT Bank Maspion Indonesia Tbk; 7. Corporate Governance Policy of PT Bank Maspion Indonesia Tbk;
8. Kebijakan Manajemen Risiko PT Bank Maspion Indonesia Tbk; 8. Risk Management Policy of PT Bank Maspion Indonesia Tbk;
9. Kebijakan Penyelenggaraan Produk PT Bank Maspion Indonesia 9. PT Bank Maspion Indonesia Tbk Product Implementation Policy;
Tbk;
10. Kebijakan Pengelolaan Peraturan Perusahaan PT. Bank Maspion 10. Company Regulation Management Policy of PT. Bank Maspion
Indonesia Tbk.; Indonesia Tbk.;
11. Surat Keputusan Direksi No. 018/SK/DIR/002/2025 tentang 11. Board of Directors Decree No. 018/SK/DIR/002/2025 concerning
Komite Produk dan Kebijakan. the Product and Policy Committee.
Piagam Komite Produk dan Kebijakan [SEOJK 16- Charter of The Product and Policy Committee
2021: G.8.j] [SEOJK16-2021: G.8.j]
Bank memiliki pedoman/piagam yang mendukung pelaksanaan tugas The Bank has guidelines/charters that support the implementation of
dan tanggung jawab Komite Produk dan kebijakan yang telah tercantum the duties and responsibilities of the Product and Policy Committee
dalam Surat Keputusan Direksi No. 018/SK/DIR/002/2025 tentang as stated in Board of Directors Decree No. 018/SK/DIR/002/2025
Komite Produk dan Kebijakan ditetapkan tanggal 05 Februari 2025. concerning the Product and Policy Committee, which was enacted on
February 5, 2025.
Komite Produk dan Kebijakan merupakan komite yang dibentuk dengan The Product and Policy Committee is a committee formed with the aim
tujuan antara lain untuk membantu Direksi dalam: of, among other things, assisting the Board of Directors in:
1. Merumuskan strategi, perencanaan dan evaluasi penyelenggaraan 1. Formulating strategies, planning and evaluating the
produk Bank serta memberikan saran langkah perbaikan; implementation of Bank products and providing recommendations
for improvement;
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2. Merumuskan kebijakan, mengawasi pelaksanaan kebijakan, 2. Formulating policies, supervising policy implementation,
memantau perkembangan dan kondisi portofolio perkreditan serta monitoring the development and condition of the credit portfolio,
memberikan saran langkah perbaikan. and providing recommendations for improvement.
Struktur dan Keanggotaan Komite Produk dan Kebijakan terdiri dari: The structure and membership of the Product and Policy Committee
consists of:
1. Komite Produk 1. Product Committee
Susunan Anggota Komite Produk
Composition of the Product Committee
Ketua Direktur Utama
Chair President Director
Sekretaris Head of Digital & Channel Product
Secretary
Anggota Tetap dengan Hak Suara Direktur Utama | President Director
Permanent Member with Voting Rights
Direktur Bisnis | Business Director
Direktur Kredit dan Risiko | Credit and Risk Director
Direktur Kepatuhan dan Legal | Compliance and Legal Director
Direktur Operasional | Operations Director
Anggota Tetap Tanpa Hak Suara Operational Deputy Director
Permanent Member Without Voting Rights
Chief Technology Officer
Chief Finance Officer
Chief People Officer
Head of Digital & Channel Product
Head of Credit Product, Trade & Supply Chain
Head of Cash Management Product
Head of Policy
Head of Risk Management
Head of Compliance
Head of Legal
Head AML-CFTP
Head of Operational
Head of Internal Audit
Head of Product Owner (sesuai dengan agenda yang dibahas | in accordance with the agenda discussed)
Anggota Tidak Tetap Deputy Director dan/atau Division Head selain Anggota Tetap tanpa Hak Suara, yang diundang sesuai
Non-Permanent Members dengan materi yang menjadi agenda komite, anggota tidak tetap tidak memiliki hak suara
Deputy Director and/or Division Head other than Permanent Members without Voting Rights, who are
invited in accordance with the committee’s agenda, non-permanent members do not have voting rights
Tugas, Tanggung Jawab dan Wewenang Komite Produk: Duties, Responsibilities, and Authorities of the Product Committee:
a. Menyusun strategi dan perencanaan tentang penyelenggaraan a. Developing strategies and plans for the creative implementation
produk Bank secara kreatif dan berdasarkan prinsip kehati-hatian, of Bank products based on the principle of prudence, as well as
serta sesuai dengan perubahan kondisi pasar dan Rencana Bisnis in accordance with changes in market conditions and the Bank’s
Bank. Business Plan.
b. Melakukan tinjauan dan evaluasi terhadap kelebihan dan b. Reviewing and evaluating the strengths and weaknesses of
kekurangan produk Bank saat ini, serta menyusun perencanaan the Bank’s current products, and developing plans for their
tentang penyempurnaannya. improvement.
c. Memutuskan pengembangan, penyempurnaan dan penghentian c. Deciding on the development, refinement, and discontinuation of
terkait penyelenggaraan produk Bank. Bank products.
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2. Komite Kebijakan Perkreditan 2. Credit Policy Committee
Susunan Anggota Kebijakan Perkreditan
Credit Policy Members
Ketua Direktur Utama
Chair President Director
Sekretaris Head of Policy
Secretary
Anggota Tetap dengan Hak Suara Direktur Utama | President Director
Permanent Member with Voting Rights
Direktur Bisnis | Business Director
Direktur Kredit dan Risiko | Credit and Risk Director
Direktur Kepatuhan dan Legal | Compliance and Legal Director
Direktur Operasional | Operations Director
Anggota Tetap Tanpa Hak Suara Operational Deputy Director
Permanent Member Without Voting Rights
Chief Technology Officer
Chief Finance Officer
Chief People Officer
Head of Digital & Channel Product
Head of Credit Product, Trade & Supply Chain
Head of Cash Management Product
Head of Policy
Head of Risk Management
Head of Compliance
Head of Legal
Head AML-CFTP
Head of Operational
Head of Internal Audit
Head of Policy Owner (sesuai dengan agenda yang dibahas | in accordance with the agenda discussed)
Anggota Tidak Tetap Deputy Director dan/atau Division Head selain Anggota Tetap tanpa Hak Suara, yang diundang sesuai
Non-Permanent Members dengan materi yang menjadi agenda komite, anggota tidak tetap tidak memiliki hak suara
Deputy Director and/or Division Head other than Permanent Members without Voting Rights, who are
invited in accordance with the committee’s agenda, non-permanent members do not have voting rights
Tugas dan Tanggung Jawab dan Wewenang Komite Kebijakan Duties, Responsibilities, and Authorities of the Credit Policy Committee:
Perkreditan:
a. Membantu Direksi dalam merumuskan kebijakan perkreditan, a. Assisting the Board of Directors in formulating credit policies,
terutama yang berkaitan dengan prinsip kehati-hatian dalam particularly those related to the principle of prudence in lending.
perkreditan.
b. Memantau dan mengevaluasi penerapan kebijakan perkreditan b. Monitoring and evaluating the implementation of credit policies to
agar dapat dilaksanakan secara konsisten dan koheren. ensure they are carried out consistently and thoroughly.
c. Melakukan kajian berkala terhadap Kebijakan Perkreditan Bank. c. Conducting periodic reviews of the Bank’s Credit Policy.
d. Memberikan saran dan langkah perbaikan atas hasil pemantauan d. Provide written recommendations and corrective measures
dan evaluasi yang telah dijalankan secara tertulis kepada Direksi based on the results of monitoring and evaluation to the Board of
dengan tembusan kepada Dewan Komisaris , khususnya terkait Directors, with copies to the Board of Commissioners, particularly
hasil pengawasan atas penerapan dan pelaksanaan Kebijakaan regarding the results of supervision of the implementation and
Perkreditan Bank. execution of the Bank’s Credit Policy.
...
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LAPORAN TATA KELOLA PERUSAHAAN
Good Corporate Governance Report
3. Komite Kebijakan dan Prosedur 3. Policy and Procedure Committee
Susunan Anggota Kebijakan dan Prosedur
Membership Composition, Policies, and Procedure
Ketua Direktur Utama
Chair President Director
Sekretaris Head of Policy
Secretary
Anggota Tetap dengan Hak Suara Direktur Utama | President Director
Permanent Member with Voting Rights
Direktur Bisnis | Business Director
Direktur Kredit dan Risiko | Credit and Risk Director
Direktur Kepatuhan dan Legal | Compliance and Legal Director
Direktur Operasional | Operations Director
Anggota Tetap Tanpa Hak Suara Operational Deputy Director
Permanent Member Without Voting Rights
Chief Technology Officer
Chief Finance Officer
Chief People Officer
Head of Digital & Channel Product
Head of Credit Product, Trade & Supply Chain
Head of Cash Management Product
Head of Policy
Head of Risk Management
Head of Compliance
Head of Legal
Head AML-CFTP
Head of Operational
Head of Internal Audit
Head of Product Owner (sesuai dengan agenda yang dibahas | in accordance with the agenda discussed)
Anggota Tidak Tetap Deputy Director dan/atau Division Head selain Anggota Tetap tanpa Hak Suara, yang diundang sesuai dengan
Non-Permanent Members materi yang menjadi agenda komite, anggota tidak tetap tidak memiliki hak suara
Deputy Director and/or Division Head other than Permanent Members without Voting Rights, who are invited
in accordance with the committee’s agenda; non-permanent members do not have voting rights
Tugas dan Tanggung Jawab Komite Kebijakan dan Prosedur: Duties and Responsibilities of the Policy and Procedure Committee:
a. Membantu Direksi dalam merumuskan kebijakan non Perkreditan. a. Assisting the Board of Directors in formulating non-credit policies.
b. Memantau dan mengevaluasi penerapan kebijkanan non b. Monitoring and evaluating the implementation of non-credit
perkreditan agar dapat dilaksanakan secara konsisten dan policies to ensure consistent and coherent execution.
konsekuen.
c. Melakukan kajian berkala terhadap kebijakan non perkreditan. c. Conducting periodic reviews of non-credit policies.
d. Memberikan saran dan langkah perbaikan atas hasil pemantauan d. Providing advice and improvement measures based on the
dan evaluasi yang telah dijalankan, khususnya terkait penyusunan results of monitoring and evaluation, particularly related to the
atau permutakhiran kebijakan dan prosedur di Bank. formulation or updating of policies and procedures at the Bank.
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Komite Sumber Daya Manusia Human Resources Committee
Komite Sumber Daya Manusia dibentuk untuk membantu Direksi The Human Resources Committee was established to assist the Board
dalam memberikan arahan strategis terkait pengelolaan sumber of Directors in providing strategic direction related to human resources
daya manusia. Tugas komite ini mencakup perumusan strategi, management. The committee’s duties include formulating strategies,
kebijakan ketenagakerjaan, perencanaan tenaga kerja, kompensasi employment policies, workforce planning, compensation and benefits,
dan benefit, manajemen kinerja dan promosi, manajemen talenta performance management and promotions, talent management and
serta suksesi, struktur organisasi dan jenjang kepangkatan, pelatihan succession, organizational structure and rank, employee training
dan pengembangan karyawan, budaya perusahaan dan keterikatan and development, corporate culture and employee engagement,
karyawan, penerapan kode etik, pengelolaan hubungan industrial, implementation of the code of ethics, management of industrial
hingga aspek kesehatan dan keselamatan kerja. Komite ini bertanggung relations, and occupational health and safety aspects. This committee
jawab kepada Direksi dan secara rutin melaporkan kegiatannya setiap is accountable to the Board of Directors and reports on its activities on
bulan. a monthly basis.
Dasar Pembentukan Komite Sumber Daya Manusia Basis for The Establishment of The Human Resource
Committee
Dasar hukum yang digunakan terkait dengan pembentukan Komite The legal basis used in relation to the establishment of the Human
Sumber Daya Manusia mengacu pada: Resources Committee refers to:
1. Undang-Undang Republik Indonesia No. 40 Tahun 2007 tentang 1. Law of the Republic of Indonesia No. 40 of 2007 concerning
Perseroan Terbatas; Limited Liability Companies;
2. Surat Edaran Otoritas Jasa Keuangan No. 13/SEOJK.03/2017 2. Financial Services Authority Circular Letter No. 13/SEOJK.03/2017
tentang Penerapan Tata Kelola bagi Bank Umum; concerning the Implementation of Governance for Commercial
Banks;
3. Peraturan Otoritas Jasa Keuangan No. 17 Tahun 2023 tentang 3. Financial Services Authority Regulation No. 17 of 2023 concerning the
Penerapan Tata Kelola bagi Bank Umum; Implementation of Governance for Commercial Banks;
4. Undang-Undang No. 6 Tahun 2023 tentang Penetapan Peraturan 4. Law No. 6 of 2023 concerning the Stipulation of Government
Pemerintah Pengganti Undang-Undang No. 2 tahun 2022 tentang Regulation in Lieu of Law No. 2 of 2022 concerning Job Creation
Cipta Kerja Menjadi Undang-Undang; into Law;
5. Peraturan Otoritas Jasa Keuangan No. 12 Tahun 2024 tentang 5. Financial Services Authority Regulation No. 12 of 2024 concerning
Penerapan Strategi Anti Fraud bagi Lembaga Jasa Keuangan; the Implementation of Anti-Fraud Strategies for Financial Services
Institutions;
6. Surat Edaran Otoritas Jasa Keuangan No. 13/SEOJK.03/2017 6. Financial Services Authority Circular Letter No. 13/SEOJK.03/2017
tentang Penerapan Tata Kelola bagi Bank Umum; concerning the Implementation of Governance for Commercial
Banks;
7. Anggaran Dasar Bank; 7. Bank Articles of Association;
8. Pedoman dan Tata Tertib Kerja Direksi PT. Bank Maspion Indonesia, 8. Guidelines and Rules of Procedure for the Board of Directors of
Tbk. PT. Bank Maspion Indonesia, Tbk.
9. Surat Keputusan Direksi No. 022/SK/DIR/03/2025 tentang Komite 9. Board of Directors Decision Letter No. 022/SK/DIR/03/2025 on the
Sumber Daya Manusia. Human Resources Committee.
Piagam Komite Sumber Daya Manusia Charter of The Human Resources Committee
Bank memiliki pedoman/piagam yang mendukung pelaksanaan The Bank has guidelines/charters that support the implementation of
tugas dan tanggung jawab Komite Sumber Daya Manusia yang telah the duties and responsibilities of the Human Resources Committee
tercantum dalam Surat Keputusan Direksi No. 022/SK/DIR/03/2025 as stated in Board of Directors Decree No. 022/SK/DIR/03/2025
tentang Komite Sumber Daya Manusia yang ditetapkan tanggal 03 concerning the Human Resources Committee, which was enacted on
Maret 2025. March 3, 2025.
Adapun susunan Struktur dan Keanggotaan Komite Sumber Daya The structure and membership of the Human Resources Committee
Manusia terdiri dari: consists of:
...
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LAPORAN TATA KELOLA PERUSAHAAN
Good Corporate Governance Report
1. Komite Sumber Daya Manusia 1. Human Resources Committee
Susunan Anggota Komite Sumber Daya Manusia
Composition of the Human Resources Committee Members
Ketua Chief People Officer
Chair
Sekretaris Head of HR Services & Strategy
Secretary
Anggota Tetap dengan Hak Suara Direktur Utama | President Director
Permanent Member with Voting Rights
Direktur Bisnis | Business Director
Direktur Kredit dan Risiko | Credit and Risk Director
Direktur Kepatuhan dan Legal | Compliance and Legal Director
Direktur Operasional | Operations Director
Chief People Officer
Anggota Tetap Tanpa Hak Suara Head of HR Services & Strategy
Permanent Member Without Voting Rights
Head of HR Management
Tugas, Tanggung Jawab dan Wewenang Komite Sumber Daya Manusia Duties, Responsibilities, and Authorities of the Human Resources
Memberikan arahan strategi dan membuat kebijakan umum di bidang Committee Providing strategic direction and establishing general
sumber daya manusia termasuk perubahan-perubahannya, antara lain policies in the field of human resources, including changes thereto,
(namun tidak terbatas) pada bidang-bidang sebagai berikut: among others (but not limited to) in the following areas:
• Strategi sumber daya manusia; • Human resources strategy;
• Kebijakan umum tentang ketenagakerjaan; • General employment policies;
• Perencanaan tenaga kerja; • Workforce planning;
• Kompensasi dan benefit karyawan; • Employee compensation and benefits;
• Manajemen penilaian kinerja, termasuk promosi; • Performance appraisal management, including promotions;
• Manajemen talenta dan perencanaan suksesi; • Talent management and succession planning;
• Struktur organisasi dan jenjang kepangkatan; • Organizational structure and rank hierarchy;
• Pelatihan dan pengembangan karyawan; • Employee training and development;
• Budaya dan nilai Perusahaan serta keterikatan karyawan; • Company culture and values and employee engagement;
• Penerapan kode etik perusahaan; • Implementation of the company’s code of ethics;
• Pengembangan hubungan karyawan dan industri; • Development of employee and industry relations;
• Kesehatan dan keselamatan organisasi. • Organizational health and safety.
• Melaksanakan tugas-tugas dan tanggung jawab lain yang mungkin • Performing other duties and responsibilities that may be assigned
diberikan oleh Direksi kepada Komite Sumber Daya Manusia, dari by the Board of Directors to the Human Resources Committee from
waktu ke waktu. time to time.
• Komite Sumber Daya Manusia dapat membentuk sub komite untuk • The Human Resources Committee may establish subcommittees
melakukan lingkup tugas dan tanggung jawab Komite Sumber to carry out the scope of duties and responsibilities of the Human
Daya Manusia. Resources Committee.
2. Sub-Komite Etik & Disiplin 2. Ethics & Discipline Subcommittee
Susunan Anggota Sub-Komite Etik & Disiplin
Membership of the Ethics & Discipline Subcommittee
Ketua Chief People Officer
Chair
Sekretaris Head of HR Services & Strategy
Secretary
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a'J BANKMAsPION
Susunan Anggota Sub-Komite Etik & Disiplin
Membership of the Ethics & Discipline Subcommittee
Anggota Tetap dengan Hak Suara Chief People Officer
Permanent Member with Voting Rights
Head of HR Services & Strategy
Head of HR Management
Head of Risk Management
Head of Compliance
Head of Legal
Head of Internal Audit
Tugas, Tanggung Jawab dan Wewenang Sub-Komite Etik & Disiplin Duties, Responsibilities, and Authorities of the Ethics & Discipline
Subcommittee
• Mengembangkan, menyusun, dan memperbarui kode etik Bank • Developing, drafting, and updating the Maspion Bank code of
Maspion. ethics.
• Memberikan pembinaan dan sosialisasi mengenai penerapan • Providing guidance and socialization regarding the implementation
kode etik. of the code of ethics.
• Menganalisa laporan pemeriksaan terhadap kasus pelanggaran • Analyzing audit reports on ethical and disciplinary violations.
etik dan disiplin.
• Memberikan rekomendasi tindak lanjut atas pelanggaran etik dan • Provide recommendations for follow-up actions on ethical and
disiplin berdasarkan ketentuan pelanggaran dan sanksi yang ada disciplinary violations based on the provisions of violations and
di Perjanjian Kerja Bersama atau ketentuan pemberian sanksi yang sanctions in the Collective Labor Agreement or the provisions on
berlaku di Bank Maspion kepada Komite Sumber Daya Manusia. sanctions applicable at Bank Maspion to the Human Resources
Committee.
• Memantau dan mengevaluasi implementasi kode etik dan disiplin • Monitoring and evaluating the implementation of the code of
secara berkala. ethics and discipline on a regular basis.
• Membuat laporan terkait implementasi kode etik dan pelanggaran • Prepare reports related to the implementation of the code of ethics
terhadap etik dan disiplin ke Komite Sumber Daya Manusia. and violations of ethics and discipline to the Human Resources
Committee.
RAPAT KOMITE DI BAWAH DIREKSI
MEETINGS OF COMMITTEES UNDER THE BOARD OF DIRECTORS
Komite Jumlah Rapat
Committee Number of Meetings
Komite Aset & Liabilitas 12
Aset & Liability Committee
Komite Manajemen Risiko 12
Risk Management Committee
Komite Kredit 30
Kredit Committee
Komite Pengarah Teknologi Informasi 19
Information Technology Steering Committee
Komite Produk dan Kebijakan 10
Product and Policy Committee
Komite Sumber Daya Manusia 14
Human Resources Committee
...
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LAPORAN TATA KELOLA PERUSAHAAN
Good Corporate Governance Report
Pendidikan/Pelatihan Anggota Komite dibawah Direksi
Education/Training of Committee Members Under The Directorate
Zulkifli Adijaya
Head of Treasury & Financial Institution
Profil diri dapat dilihat di dalam bagian Pejabat Eksekutif | Personal profile can be viewed in the Executive Officers section
Keanggotaan Komite Program Pelatihan Penyelenggara Waktu
Committee Membership Training Program Organizer Time
• Sekretaris Komite Aset & Annual Cybersecurity Exam 2025 Kasikornbank 23-Apr-25 31-May-25
Liabilitas
BOC and BOD Brainstorm BOC and BOD 19-Aug-25 22-Aug-25
Committee Secretary Assets
& Liabilities Cyber Hygiene Phishing Awareness KBank 28-Jul-25 15-Aug-25
Cyber Hygiene Secure AI Kasikornbank 1-Jan-25 17-Jan-25
Cyber Hygiene Secure Data Practice Kasikornbank 1-Jan-25 17-Jan-25
E Learning Operational Incident Reporting Excellence KBank 17-Sep-25 31-Oct-25
E Learning Three Lines of Defense Framework KBank 17-Sep-25 31-Oct-25
Forum Diskusi Publikasi, Pelaporan, dan Penetapan Suku Bunga OJK 2-Sep-25 2-Sep-25
Dasar Kredit dan Suku Bunga Kredit pada Perbankan
Refresher Cyber Hygiene Culture - Secure Data Practice KBank 31-Oct-25 9-Dec-25
Refresher Manajemen Risiko Jenjang 5 PT Lentera Mulia Persada 7-Nov-25 7-Nov-25
Sharing Session with Corporate & Credit Review Team about President Director, Business 28-Aug-25 30-Aug-25
Internal Collaboration and Alignment between Business Unit and Director, Credit Risk Director
Credit Reviewer
Sosialisasi Alur Proses Pengaduan Nasabah dan Pelaporan Insiden Various Division 2-Dec-25 2-Dec-25
Batch 1
Sosialisasi Kebijakan Akuntansi Divisi Finance Accounting 19-Aug-25 19-Aug-25
Sosialisasi PBI Nomor 3 Tahun 2025 tentang DHE SDA Divisi Compliance 7-Mar-25 7-Mar-25
Sosialisasi Petunjuk Teknis Tanggap Darurat Divisi GA 23-Apr-25 23-Apr-25
Sosialisasi Screening Sanction di SmartAML Divisi AML CFTP 1-Aug-25 1-Aug-25
Sosialisasi SOP Anti Penyuapan Batch 4 Divisi Compliance 19-Feb-25 19-Feb-25
Sosialisasi SOP Data Protection Impact Assessment Divisi Compliance 16-Jan-25 16-Jan-25
Sosialisasi SOP Pengelolaan BMAS Sharepoint dan SOP Divisi Branding Communication 3-Sep-25 3-Sep-25
Pengelolaan Website Bank Maspion
Sosialisasi SOP Perpajakan Divisi Finance Accounting 16-Sep-25 16-Sep-25
SPARK: Leadership Development Program - Advacing Toward Trusted PT Dunamis 3-Jul-25 5-Jul-25
Leadership
Team Building Treasury Surabaya & Jakarta Head of Treasury, Treasury 15-Dec-25 18-Dec-25
Marketing Head
Deasy Wulaningsih
Chief Financial Officer
Profil diri dapat dilihat di dalam bagian Pejabat Eksekutif | Personal profile can be viewed in the Executive Officers section
Keanggotaan Komite Program Pelatihan Penyelenggara Waktu
Committee Membership Training Program Organizer Time
• Anggota Komite Aset & Liabilitas Annual Cybersecurity Exam 2025 Kasikornbank 23-Apr-25 31-May-25
• Anggota Komite Manajemen
Risiko BMAS ERM Transformation: Credit Process Enhancement KBank 19-May-25 23-May-25
• Anggota Sub Komite Risiko-
Operasional BOC and BOD Brainstorm BOC and BOD 19-Aug-25 22-Aug-25
• Anggota Komite Pengarah
Teknologi Informasi Cyber Hygiene Phishing Awareness KBank 28-Jul-25 15-Aug-25
• Anggota Komite Produk dan
Kebijakan Cyber Hygiene Secure AI Kasikornbank 1-Jan-25 17-Jan-25
Cyber Hygiene Secure Data Practice Kasikornbank 1-Jan-25 17-Jan-25
E Learning Operational Incident Reporting Excellence KBank 17-Sep-25 31-Oct-25
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Keanggotaan Komite Program Pelatihan Penyelenggara Waktu
Committee Membership Training Program Organizer Time
• Asset & Liability Committee E Learning Three Lines of Defense Framework KBank 17-Sep-25 31-Oct-25
Members
• Risk Management Committee Executive Management Outing SKALA, Excellence Asia, 6-Nov-25 8-Nov-25
Members Remaja Tampubolon
• Members of the Operational Risk Forum Penguatan Fungsi GRC terkait Penerapan Internal Control over OJK Institute 3-Mar-25 3-Mar-25
Subcommittee Financial Reporting dalam rangka penguatan Sektor Jasa Keuangan
• Member of the Information
Technology Steering Committee Integritas Pelaporan Keuangan Bank sesuai POJK No. 15 Tahun 2024 Infobank Institute 14-Apr-25 15-Apr-25
• Member of the Product and Policy
Committee Kick Off Most Valuable Project Award HR Services and Strategi Div. 11-Aug-25 11-Aug-25
Meneropong Masa Depan Pasar Emas Indonesia: Peran Strategis OJK Institute 17-Apr-25 17-Apr-25
Bullion Bank
Pembekalan Sertifikasi Manajemen Risiko J7 Lentera Mulia Persada 2-Oct-25 2-Oct-25
Pembekalan Sertifikasi Manajemen Risiko Jenjang 6 PT Raharja Duta Solusindo 29-Nov-25 29-Nov-25
Procurement Workshop 2025 Divisi Finance Accounting 18-Feb-25 18-Feb-25
Refresher Cyber Hygiene Culture - Secure Data Practice KBank 31-Oct-25 9-Dec-25
Refresher Kebijakan Pelindungan Data Pribadi Bank Batch 1 Divisi Compliance 26-Aug-25 26-Aug-25
Refresher Kebijakan Pelindungan Data Pribadi Bank Batch 2 Divisi Compliance 2-Sep-25 2-Sep-25
Sharing session: AI Adoption PT Andara Sarana 9-Oct-25 9-Oct-25
Sosialisasi Integritasi Pelaporan Keuangan ICoFR BFDC 31-Jul-25 31-Jul-25
Sosialisasi IT Investment Working Group Phase 2 and PMLC Workflow Control Tower dan IT 8-Oct-25 8-Oct-25
Management
Sosialisasi Pelaporan Pajak Penghasilan Orang Pribadi (PPh OP) Pajakku 29-Dec-25 29-Dec-25
Sosialisasi Perubahan Alur Data Leakage Prevention KBank 31-Oct-25 9-Dec-25
Sosialisasi Screening Sanction di SmartAML Divisi AML CFTP 1-Aug-25 1-Aug-25
Sosialisasi SOP Pengelolaan BMAS Sharepoint dan SOP Pengelolaan Divisi Branding 3-Sep-25 3-Sep-25
Website Bank Maspion Communication
Sosialisasi Tata Cara Pelaporan dan Publikasi Suku Bunga Dasar Kredit OJK 14-Jan-25 14-Jan-25
sesuai POJK SDBK
Sosialisasi untuk PSAK 118 EY Team 29-Aug-25 29-Aug-25
SPARK: Leadership Development Program - Advacing Toward Trusted PT Dunamis 3-Jul-25 5-Jul-25
Leadership
Training Pembekalan Sertifikasi Manajemen Risiko Jenjang 5 PT Lentera Mulia Persada 12-Jun-25 13-Jun-25
Ujian Sertifikasi Manajemen Risiko Jenjang 6 LSPP 29-Aug-25 29-Aug-25
Ujian Sertifikasi Manajemen Risiko Jenjang 5 Batch 6 LSPP 16-Jul-25 16-Jul-25
Ujian Sertifikasi Manajemen Risiko Jenjang 7 LSPP 10-Oct-25 10-Oct-25
Webinar How to Achieve Peak Performance in 2025 OJK Institute 17-Jan-25 17-Jan-25
Webinar Peran GRC dalam Meningkatkan Kepercayaan Investor dan OJK Institute 10-Feb-25 10-Feb-25
Stabilitas Sektor Keuangan
Workshop ICoFR Phase II BFDC 21-Jun-25 21-Jun-25
Workshop ICoFR Phase III BFDC 12-Jul-25 12-Jul-25
Workshop Penyusunan Kebijakan Unit Khusus Kepatuhan Dalam Banking Finance Development 17-May-25 17-May-25
Rangka Penyusunan Laporan dan Informasi Keuangan Berdasarkan Centre
ICoFR
Workshop Transformation Journey for Executive Management Sedya Abiwara Inggil 28-Nov-25 28-Nov-25
...
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LAPORAN TATA KELOLA PERUSAHAAN
Good Corporate Governance Report
Magdalena Barli
Chief Technology Officer
Profil diri dapat dilihat di dalam bagian Pejabat Eksekutif | Personal profile can be viewed in the Executive Officers section
Keanggotaan Komite Program Pelatihan Penyelenggara Waktu
Committee Membership Training Program Organizer Time
• Anggota Komite Manajemen Annual Cybersecurity Exam 2025 Kasikornbank 23-Apr-25 31-May-25
Risiko
• Anggota Komite Sub Balanced Score Card Workshop for BOD, Chief, and Core Team ISORES 22-Dec-25 23-Dec-25
Manajemen Risiko-Risiko
Operasional Cyber Hygiene Phishing Awareness KBank 28-Jul-25 15-Aug-25
• Sekretaris Komite Pengarah
Teknologi Informasi E Learning Operational Incident Reporting Excellence KBank 17-Sep-25 31-Oct-25
• Anggota Komite Produk dan
Kebijakan E Learning Three Lines of Defense Framework KBank 17-Sep-25 31-Oct-25
• Anggota Sub Komite Produk-
Kebijakan Perkreditan Forum SERASI Sharing Informasi Mitigasi Risiko Operasional TI dan Siber Bank Indonesia 8-May-25 8-May-25
• Anggota Sub Komite Produk-
Kebijakan & Prosedur Refresher Cyber Hygiene Culture - Secure Data Practice KBank 31-Oct-25 9-Dec-25
• Risk Management Committee
Members Sharing session: AI Adoption PT Andara Sarana 9-Oct-25 9-Oct-25
• Members of the Operational
Risk Sub-Management Sosialisasi Pengguna Eksternal Aplikasi Perizinan Bank Indonesia atau E Bank Indonesia 17-Feb-25 20-Feb-25
Committee Licensing
• Secretary of the Information Sosialisasi SOP Pengelolaan BMAS Sharepoint dan SOP Pengelolaan Divisi Branding 3-Sep-25 3-Sep-25
Technology Steering Website Bank Maspion Communication
Committee
• Member of the Product and SPARK: Leadership Development Program - Advacing Toward Trusted PT Dunamis 3-Jul-25 5-Jul-25
Policy Committee Leadership
• Member of the Credit Policy
Sub-Committee Team Building IT Division Magda 22-Nov-25 23-Nov-25
• Member of the Product-Policy
& Procedures Subcommittee Workshop Transformation Journey for Executive Management Sedya Abiwara Inggil 28-Nov-25 28-Nov-25
Ferhat Wideru
Chief People Officer
Profil diri dapat dilihat di dalam bagian Pejabat Eksekutif | Personal profile can be viewed in the Executive Officers section
Keanggotaan Komite Program Pelatihan Penyelenggara Waktu
Committee Membership Training Program Organizer Time
• Anggota Komite Manajemen Risiko Program pelatihan telah disajikan pada bagian pelatihan Komite Nominasi dan Remunerasi
• Anggota Sub Komite Manajemen Risiko – Risiko Training program has been disclosed in the Nomination and Remuneration Committee’s training section
Operasional
• Anggota Komite Produk dan Kebijakan
• Anggota Sub Komite Produk dan Kebijakan –
Kebijakan Perkreditan
• Anggota Sub Komite Produk dan Kebijakan –
Kebijakan & Prosedur
• Ketua Komite Sumber Daya Manusia
• Ketua Sub Komite Sumber Daya Manusia – Etik &
Disiplin
• Committee Members Risk Management
• Subcommittee Members Risk Management –
Operational Risk
• Product and Policy Committee Members
• Product and Policy Subcommittee Member – Credit
Policy
• Product and Policy Subcommittee Member – Policy &
Procedures
• Chair of the Human Resources Committee
• Chair of the Human Resources Subcommittee – Ethics
& Discipline
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Rony Parolin Simanjuntak
Head of Risk Management
Profil diri dapat dilihat di dalam bagian Pejabat Eksekutif | Personal profile can be viewed in the Executive Officers section
Keanggotaan Komite Program Pelatihan Penyelenggara Waktu
Committee Membership Training Program Organizer Time
• Anggota Komite Aset & Liabilitas Program pelatihan telah disajikan pada bagian pelatihan Komite Pemantau Risiko
• Sekretaris Komite Manajemen Risiko Training program has been disclosed in the Risk Oversight Committee’s training section
• Sekretaris Sub Komite Manajemen Risiko – Risiko
Operasional
• Anggota Sub Komite Manajemen Risiko - Anti Pencucian
Uang, Pencegahan Pendanaan Terorisme dan Pencegahan
Pendanaan Proliferasi Senjata Pemusnah Massal
• Anggota Komite Pengarah Teknologi Informasi
• Anggota Komite Produk dan Kebijakan
• Anggota Sub Komite Produk dan Kebijakan – Kebijakan
Perkreditan
• Anggota Sub Komite Produk dan Kebijakan – Kebijakan &
Prosedur
• Anggota Sub Komite Sumber Daya Manusia - Etik & Disiplin
• Committee Members Assets & Liabilities
• Secretary of the Risk Management Committee
• Secretary of the Risk Management Subcommittee –
Operational Risk
• Member of the Risk Management Subcommittee – Anti-
Money Laundering, Counter-Terrorism Financing, and
Counter-Proliferation Financing
• Member of the Information Technology Steering Committee
• Member of the Product and Policy Committee
• Member of the Product and Policy Subcommittee – Credit
Policy
• Member of the Product and Policy Subcommittee – Policy &
Procedures
• Member of the Human Resources Subcommittee - Ethics &
Discipline
Dwiana Kriswati
Head of Accounting
Profil diri dapat dilihat di dalam bagian Pejabat Eksekutif | Personal profile can be viewed in the Executive Officers section
Keanggotaan Komite Program Pelatihan Penyelenggara Waktu
Committee Membership Training Program Organizer Time
• Anggota Komite Aset & Annual Cybersecurity Exam 2025 Kasikornbank 23-Apr-25 31-May-25
Liabilitas BMAS ERM Transformation: Credit Process Enhancement KBank 19-May-25 23-May-25
• Anggota Komite Pengarah
Teknologi Informasi Cyber Hygiene Phishing Awareness KBank 28-Jul-25 15-Aug-25
• Assets & Liabilities E Learning Operational Incident Reporting Excellence KBank 17-Sep-25 31-Oct-25
Committee Members
• Members of the Information E Learning Three Lines of Defense Framework KBank 17-Sep-25 31-Oct-25
Technology Steering EJAVEC Forum: Meningkatkan Produktivitas, Inovasi, dan Kapasitas Ekonomi Bank Indonesia 12-Aug-25 12-Aug-25
Committee Jawa Timur di Tengah Berbagai Tantangan Global
Executive Management Outing SKALA, Excellence Asia, 6-Nov-25 8-Nov-25
Remaja Tampubolon
Forum Penguatan Fungsi GRC terkait Penerapan Internal Control over Financial OJK Institute 3-Mar-25 3-Mar-25
Reporting dalam rangka penguatan Sektor Jasa Keuangan
Integritas Pelaporan Keuangan Bank sesuai POJK No. 15 Tahun 2024 Infobank Institute 14-Apr-25 15-Apr-25
Kick Off Most Valuable Project Award HR Services and Strategi 11-Aug-25 11-Aug-25
Div.
Mandatory Training: Basic APU PPT PPPSPM 2025 AML CFTP 10-Nov-25 31-Dec-25
Mandatory Training: Fraud Awareness 2025 Risk Management Div. 12-Dec-25 31-Dec-25
Procurement Workshop 2025 Divisi Finance 18-Feb-25 18-Feb-25
Accounting
Rapat Dengar Pendapat atas Rancangan POJK tentang Pelaporan Bank Umum OJK 10-Apr-25 10-Apr-25
Melalui Sistem Pelaporan Otoritas Jasa Keuangan
Rapat Dengar Pendapat Rancangan POJK Transparansi dan Publikasi Laporan OJK 6-Feb-25 6-Feb-25
Bank
Rapat Dengar Pendapat RPOJK TKA dan RSEOJK Transparansi BUK OJK 20-Aug-25 20-Aug-25
Refresher Cyber Hygiene Culture - Secure Data Practice KBank 31-Oct-25 9-Dec-25
Refresher Kebijakan Pelindungan Data Pribadi Bank Batch 2 Divisi Compliance 2-Sep-25 2-Sep-25
...
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LAPORAN TATA KELOLA PERUSAHAAN
Good Corporate Governance Report
Keanggotaan Komite Program Pelatihan Penyelenggara Waktu
Committee Membership Training Program Organizer Time
Refresher Sertifikasi Manajemen Risiko Jenjang 6 2025 Arfaidhams 8-Sep-25 8-Sep-25
Sosialisasi Alur Proses Pengaduan Nasabah dan Pelaporan Insiden Batch 1 Various Division 2-Dec-25 2-Dec-25
Sosialisasi Integritasi Pelaporan Keuangan ICoFR BFDC 31-Jul-25 31-Jul-25
Sosialisasi IT Investment Working Group Phase 1 and PMLC Workflow Control Tower dan IT 1-Oct-25 1-Oct-25
Management
Sosialisasi Kebijakan Pengadaan Barang dan/atau Jasa Divisi Finance 1-Sep-25 1-Sep-25
Accounting
Sosialisasi Ketentuan Perbankan: (1) RPOJK Transparansi dan Publikasi Laporan OJK 14-Aug-25 14-Aug-25
Bank, (2) RPOJK Pelaporan Bank Umum melalui Sistem Pelaporan OJK, (3)
Penerapan Tata Kelola Bank Umum
Sosialisasi Lanjutan Ketentuan mengenai Kebijakan Insentif Likuiditas Bank Indonesia 8-Dec-25 8-Dec-25
Makroprudensial (KLM)
Sosialisasi Perubahan Alur Data Leakage Prevention Risk Management Div. 10-Jul-25 10-Jul-25
Sosialisasi Perubahan dalam SOP Treasury Batch 1 Divisi Treasury and FI 11-Sep-25 11-Sep-25
Sosialisasi Prosedur Monitoring Rasio Pendanaan Luar Negeri Bank dan Pelaporan Divisi Finance 25-Nov-25 25-Nov-25
Accounting
Sosialisasi SOP Accounting No. PD-95/Memo/XI/2025 Div. Finance Accounting 5-Dec-25 5-Dec-25
Sosialisasi SOP Anti Penyuapan Batch 3 Divisi Compliance 11-Feb-25 11-Feb-25
Sosialisasi SOP Pengelolaan BMAS Sharepoint dan SOP Pengelolaan Website Divisi Branding 3-Sep-25 3-Sep-25
Bank Maspion Communication
Sosialisasi Tata Cara Pelaporan dan Publikasi Suku Bunga Dasar Kredit sesuai OJK 14-Jan-25 14-Jan-25
POJK SDBK
Sosialisasi untuk PSAK 118 EY Team 29-Aug-25 29-Aug-25
SPARK: Leadership Development Program - Advacing Toward Trusted Leadership PT Dunamis 3-Jul-25 5-Jul-25
Undangan Sosialisasi Ketentuan Perbankan terkait ILAAP, Lembaga Pemeringkat, OJK 5-Dec-25 5-Dec-25
Pelaporan BUK Melalui Sistem Pelaporan OJK, serta Transparansi dan Publikasi
Laporan BUK
Workshop ICoFR Phase II BFDC 21-Jun-25 21-Jun-25
Workshop ICoFR Phase III BFDC 12-Jul-25 12-Jul-25
Workshop Penyusunan Kebijakan Unit Khusus Kepatuhan Dalam Rangka Banking Finance 17-May-25 17-May-25
Penyusunan Laporan dan Informasi Keuangan Berdasarkan ICoFR Development Centre
Akadhita Bogo Kristamtomo
Head of Operational
Profil diri dapat dilihat di dalam bagian Pejabat Eksekutif | Personal profile can be viewed in the Executive Officers section
Keanggotaan Komite Program Pelatihan Penyelenggara Waktu
Committee Membership Training Program Organizer Time
• Anggota Komite Aset & Annual Cybersecurity Exam 2025 Kasikornbank 23-Apr-25 31-May-25
Liabilitas
• Anggota Komite Manajemen Balanced Score Card Workshop for BOD, Chief, and Core Team ISORES 22-Dec-25 23-Dec-25
Risiko BOC and BOD Brainstorm BOC and BOD 19-Aug-25 22-Aug-25
• Anggota Komite Sub
Manajemen Risiko – Risiko Booster Fest 2025: Motivational Session Together WECAN Remaja Tampubolon 25-Oct-25 25-Oct-25
Operasional
• Anggota Komite Produk dan Coaching Clinic dalam Rangka Penguatan Keamanan Transaksi BI FAST Bank Indonesia 14-May-25 16-May-25
Kebijakan
Cyber Hygiene Phishing Awareness KBank 28-Jul-25 15-Aug-25
• Anggota Komite Sub Produk
Kebijakan – Kebijakan Diseminasi Ketentuan dan Aspek Keamanan Sistem BI FAST Bank Indonesia 11-Jun-25 11-Jun-25
Perkreditan
• Anggota Komite Sub Produk E Learning Operational Incident Reporting Excellence KBank 17-Sep-25 31-Oct-25
dan Kebijakan – Kebijakan
& Prosedur E Learning Three Lines of Defense Framework KBank 17-Sep-25 31-Oct-25
English Development Program 2025 Upper Intermediate A Kaplan Edupac 5-May-25 16-Jul-25
Evaluasi Layanan Bank Indonesia Fast Payment BI Fast Tahun 2025 Bank Indonesia 1-Oct-25 2-Oct-25
Executive Management Outing SKALA, Excellence 6-Nov-25 8-Nov-25
Asia, Remaja
Tampubolon
Forum LBUT Harian 2025 Operation Div 16-Sep-25 16-Sep-25
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a'J BANKMAsPION
Keanggotaan Komite Program Pelatihan Penyelenggara Waktu
Committee Membership Training Program Organizer Time
• Asset & Liability Committee Forum SERASI Sharing Informasi Mitigasi Risiko Operasional TI dan Siber Bank Indonesia 8-May-25 8-May-25
Members
• Risk Management Kick Off Most Valuable Project Award HR Services and 11-Aug-25 11-Aug-25
Committee Members Strategi Div.
• Members of the Sub-Risk Mandatory Training: Basic APU PPT PPPSPM 2025 AML CFTP 10-Nov-25 31-Dec-25
Management Committee –
Operational Risk Refresher Cyber Hygiene Culture - Secure Data Practice KBank 31-Oct-25 9-Dec-25
• Product and Policy
Committee Member Refresher Kebijakan Pelindungan Data Pribadi Bank Batch 2 Divisi Compliance 2-Sep-25 2-Sep-25
• Member of the Policy Sub-
Refresher Manajemen Risiko Jenjang 5 Arfaidhams 7-Aug-25 7-Aug-25
Committee – Credit Policy
• Member of the Sub- Seminar Kejahatan Siber: Ancaman dan Solusi Keamanan Siber BCA Learning Service 18-Sep-25 18-Sep-25
Committee on Products
and Policies – Policies & Sosialisasi Integritasi Pelaporan Keuangan ICoFR BFDC 31-Jul-25 31-Jul-25
Procedures
Sosialisasi IT Investment Working Group Phase 2 and PMLC Workflow Control Tower dan IT 8-Oct-25 8-Oct-25
Management
Sosialisasi Kebijakan Pengadaan Barang dan/atau Jasa Divisi Finance 1-Sep-25 1-Sep-25
Accounting
Sosialisasi Perubahan Alur Data Leakage Prevention Risk Management Div. 10-Jul-25 10-Jul-25
Sosialisasi SE LPS tentang Bukti Kepesertaan dan Informasi Penjaminan Divisi Compliance 6-Mar-25 6-Mar-25
Simpanan
Sosialisasi SE.010 DIRUT 03 2025 tentang DLA Penggunaan Anggaran dan Divisi Finance 25-Mar-25 25-Mar-25
Pembayaran Umum Accounting
Sosialisasi SOP Anti Penyuapan Batch 4 Divisi Compliance 19-Feb-25 19-Feb-25
Sosialisasi: Petunjuk Teknis Pengelolaan User ID BI-SILK and BI-CA Div. Operational 23-Sep-25 23-Sep-25
SPARK: Leadership Development Program - Advacing Toward Trusted Leadership PT Dunamis 3-Jul-25 5-Jul-25
Denny Agustriawan
Head of Digital Channel Product & Deposit
Profil diri dapat dilihat di dalam bagian Pejabat Eksekutif | Personal profile can be viewed in the Executive Officers section
Keanggotaan Komite Program Pelatihan Penyelenggara Waktu
Committee Membership Training Program Organizer Time
• Anggota Komite Sub Annual Cybersecurity Exam 2025 Kasikornbank 23-Apr-25 31-May-25
Manajemen Risiko – Risiko BOC and BOD Brainstorm BOC and BOD 19-Aug-25 22-Aug-25
Operasional
• Sekretaris Komite Produk dan Cyber Hygiene Phishing Awareness KBank 28-Jul-25 15-Aug-25
Kebijakan E Learning Operational Incident Reporting Excellence KBank 17-Sep-25 31-Oct-25
• Anggota Komite Sub Produk
dan Kebijakan – Kebijakan E Learning Three Lines of Defense Framework KBank 17-Sep-25 31-Oct-25
Perkreditan Executive Management Outing SKALA, Excellence 6-Nov-25 8-Nov-25
• Anggota Komite Sub Produk Asia, Remaja
dan Kebijakan – Kebijakan & Tampubolon
Prosedur
IT Workshop KBank 15-Aug-25 15-Aug-25
• Members of the Sub-
Committee on Risk Pembekalan Sertifikasi Manajemen Risiko Jenjang 5 Lentera Mulia Persada 2-Sep-25 3-Sep-25
Management – Operational Rapat Koordinasi Forum Komunikasi Industri Jasa Keuangan Jawa Timur FKIJK 24-Jun-25 24-Jun-25
Risk
• Secretary of the Product and Refresher Cyber Hygiene Culture - Secure Data Practice KBank 31-Oct-25 9-Dec-25
Policy Committee Refresher Kebijakan Pelindungan Data Pribadi Bank Batch 2 Divisi Compliance 2-Sep-25 2-Sep-25
• Member of the Product and
Refresher Kebijakan Pelindungan Data Pribadi Bank Batch 3 Divisi Compliance 9-Sep-25 9-Sep-25
Policy Subcommittee – Credit
Policy Sosialisasi Alur Proses Pengaduan Nasabah dan Pelaporan Insiden Batch 1 Various Division 2-Dec-25 2-Dec-25
• Member of the Product and Sosialisasi IT Investment Working Group Phase 2 and PMLC Workflow Control Tower dan IT 8-Oct-25 8-Oct-25
Policy Subcommittee – Policy Management
& Procedures
Sosialisasi Kebijakan Akuntansi Divisi Finance 19-Aug-25 19-Aug-25
Accounting
Sosialisasi Kebijakan Pengadaan Barang dan/atau Jasa Divisi Finance 1-Sep-25 1-Sep-25
Accounting
Sosialisasi Prosedur Monitoring Rasio Pendanaan Luar Negeri Bank dan Pelaporan Divisi Finance 25-Nov-25 25-Nov-25
Accounting
...
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LAPORAN TATA KELOLA PERUSAHAAN
Good Corporate Governance Report
Keanggotaan Komite Program Pelatihan Penyelenggara Waktu
Committee Membership Training Program Organizer Time
Sosialisasi SE LPS tentang Bukti Kepesertaan dan Informasi Penjaminan Divisi Compliance 6-Mar-25 6-Mar-25
Simpanan
Sosialisasi SOP Data Protection Impact Assessment Divisi Compliance 16-Jan-25 16-Jan-25
Sosialisasi SOP Perpajakan Divisi Finance 16-Sep-25 16-Sep-25
Accounting
SPARK: Leadership Development Program - Advacing Toward Trusted Leadership PT Dunamis 3-Jul-25 5-Jul-25
Ujian Sertifikasi Manajemen Risiko Jenjang 5 LSPP 22-Sep-25 22-Sep-25
Mohamad Kristanto
Head of Policy
Profil diri dapat dilihat di dalam bagian Pejabat Eksekutif | Personal profile can be viewed in the Executive Officers section
Keanggotaan Komite Program Pelatihan Penyelenggara Waktu
Committee Membership Training Program Organizer Time
• Anggota Komite Produk dan Annual Cybersecurity Exam 2025 Kasikornbank 23-Apr-25 31-May-25
Kebijakan Credit Capability Development Module 1: Credit Culture Prescreening ESG Batch 1 ERM KBank 4-Jun-25 4-Jun-25
• Sekretaris Sub Komite Produk
dan Kebijakan - Kebijakan Cyber Hygiene Phishing Awareness KBank 28-Jul-25 15-Aug-25
Perkreditan Cyber Hygiene Secure AI Kasikornbank 1-Jan-25 17-Jan-25
• Sekretaris Sub Komite Produk
dan Kebijakan - Kebijakan Cyber Hygiene Secure Data Practice Kasikornbank 1-Jan-25 17-Jan-25
dan Prosedur Debt Collection and Recovery Indonesia Hiswara Bunjamin dan 24-Feb-25 24-Feb-25
• Committee Member for Tandjung
Products and Policy
E Learning Operational Incident Reporting Excellence KBank 17-Sep-25 31-Oct-25
• Secretary of the Product and
Policy Subcommittee - Credit E Learning Three Lines of Defense Framework KBank 17-Sep-25 31-Oct-25
Policy Executive Management Outing SKALA, Excellence Asia, 6-Nov-25 8-Nov-25
• Secretary of the Product Remaja Tampubolon
and Policy Subcommittee -
Policies and Procedures Mandatory Training: Basic APU PPT PPPSPM 2025 AML CFTP 10-Nov-25 31-Dec-25
Mandatory Training: Fraud Awareness 2025 Risk Management Div. 12-Dec-25 31-Dec-25
Proses Kredit untuk Nasabah Segmen Corporate dan Commercial Batch 1 Credit E2E Revamp Team 29-Apr-25 29-Apr-25
Refresher Cyber Hygiene Culture - Secure Data Practice KBank 31-Oct-25 9-Dec-25
Refresher Kebijakan Pelindungan Data Pribadi Bank Batch 2 Divisi Compliance 2-Sep-25 2-Sep-25
Refresher Manajemen Risiko Jenjang 5 PT Lentera Mulia 7-Nov-25 7-Nov-25
Persada
Sosialisasi Alur Proses Pengaduan Nasabah dan Pelaporan Insiden Batch 1 Various Division 2-Dec-25 2-Dec-25
Sosialisasi IT Investment Working Group Phase 2 and PMLC Workflow Control Tower dan IT 8-Oct-25 8-Oct-25
Management
Sosialisasi Penerbitan Product Program Transfer yang Baru Divisi Cash 2-Sep-25 2-Sep-25
Management Product
Sosialisasi Product Trade: Transaksi Kredit dengan Jaminan 100% Jaminan Tunai Divisi Credit Product 4-Sep-25 4-Sep-25
Trade and Supply Chain
Sosialisasi Prosedur Monitoring Rasio Pendanaan Luar Negeri Bank dan Pelaporan Divisi Finance 25-Nov-25 25-Nov-25
Accounting
Sosialisasi SOP Pengelolaan BMAS Sharepoint dan SOP Pengelolaan Website Divisi Branding 3-Sep-25 3-Sep-25
Bank Maspion Communication
SPARK: Leadership Development Program - Advacing Toward Trusted Leadership PT Dunamis 3-Jul-25 5-Jul-25
Tim Building Policy & Risk Management JKT Anti Fraud dept 29-Nov-25 29-Nov-25
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Lily Wijaya
Head of AML-CFTP
Profil diri dapat dilihat di dalam bagian Pejabat Eksekutif | Personal profile can be viewed in the Executive Officers section
Keanggotaan Komite Program Pelatihan Penyelenggara Waktu
Committee Membership Training Program Organizer Time
• Anggota Komite Manajemen Annual Cybersecurity Exam 2025 Kasikornbank 23-Apr-25 31-May-25
Risiko Balanced Score Card Workshop for BOD, Chief, and Core Team ISORES 22-Dec-25 23-Dec-25
• Anggota Sub Komite
Manajemen Risiko - Risiko Best Report Award dalam rangka Gerakan Nasional 23 Tahun APUPPT dan PPATK 4-Jun-25 4-Jun-25
Operational PPSPM
• Sekretaris Sub Komite Booster Fest 2025: Motivational Session Together WECAN Remaja Tampubolon 25-Oct-25 25-Oct-25
Manajemen Risiko - Anti
Pencucian Uang, Pencegahan Cyber Hygiene Phishing Awareness KBank 28-Jul-25 15-Aug-25
Pendanaan Terorisme dan Cyber Hygiene Secure AI KBank 17-Sep-25 31-Oct-25
Pencegahan Pendanaan
Cyber Hygiene Secure Data Practice KBank 17-Sep-25 31-Oct-25
Proliferasi Senjata Pemusnah
Massal Diseminasi “Penguatan Komite TPPU dalam Mencegah dan Memberantas PPATK 4-Nov-25 4-Nov-25
• Anggota Komite Produk dan Tindak Pidana Pencucian Uang terkait Perjudian Online”
Kebijakan Diskusi Ekosistem Trade Finance Registry (TFR) di Indonesia dan Arah OJK 14-Nov-25 14-Nov-25
• Anggota Sub Komite Produk Pengembangannya
dan Kebijakan – Kebijakan
Perkreditan E Learning Operational Incident Reporting Excellence KBank 17-Sep-25 31-Oct-25
• Anggota Sub Komite Produk E Learning Three Lines of Defense Framework KBank 17-Sep-25 31-Oct-25
dan Kebijakan – Kebijakan &
Executive Management Outing SKALA, Excellence Asia, 6-Nov-25 8-Nov-25
Prosedur
Remaja Tampubolon
• Risk Management Committee
Members FGD Penyusunan Individual Risk Assessment APU PPT dan PPSPM FKDKP 27-May-25 27-May-25
• Members of the Risk Mandatory Training APU PPT untuk Kredit Batch SMG Ir Hendro Soeprijatno 14-Jun-25 14-Jun-25
Management Subcommittee -
Operational Risk Pelaksanaan Bakti Sosial dalam Rangkaian Acara Puncak Gerakan Nasional PPATK 17-Apr-25 17-Apr-25
• Secretary of the Risk 23 Tahun Rezim APU PPT dan PPPSPM
Management Subcommittee Permintaan Tanggapan dan Rapat Dengar Pendapat atas RSEOJK APOLO OJK 15-Sep-25 15-Sep-25
- Anti-Money Laundering, BUK
Counter-Terrorism Financing,
Program Mentoring Berbasis Risiko TPPU dan TPPT dari Tindak Pidana Siber PPATK 8-May-25 8-May-25
and Counter-Proliferation
Financing Refresher Cyber Hygiene Culture - Secure Data Practice KBank 31-Oct-25 9-Dec-25
• Product and Policy Committee Refresher Sertifikasi Manajemen Risiko Jenjang 6 2025 Arfaidhams 8-Sep-25 8-Sep-25
Member
• Member of the Product and Sosialisasi Alur Proses Pengaduan Nasabah dan Pelaporan Insiden Batch 1 Various Division 2-Dec-25 2-Dec-25
Policy Subcommittee – Credit Sosialisasi Implementasi Aplikasi SIPESAT versi 3.0 PPATK 24-Jun-25 24-Jun-25
Policy
• Member of the Product and Sosialisasi IT Investment Working Group Phase 2 and PMLC Workflow Control Tower dan IT 8-Oct-25 8-Oct-25
Policy Subcommittee – Policy Management
& Procedures Sosialisasi Kebijakan Akuntansi Divisi Finance Accounting 19-Aug-25 19-Aug-25
Sosialisasi Peraturan Otoritas Jasa Keuangan Nomor 28 Tahun 2024 OJK 24-Feb-25 24-Feb-25
tentang Pengelolaan Informasi Rekam Jejak Pelaku Melalui SIPELAKU dan
Mekanisme Penggunaan SIPELAKU
Sosialisasi Perubahan Alur Data Leakage Prevention Risk Management Div. 10-Jul-25 10-Jul-25
Sosialisasi POJK Nomor 24 Tahun 2025 tentang Pengelolaan Rekening pada OJK 28-Nov-25 28-Nov-25
Bank Umum
Sosialisasi SE.010 DIRUT 03 2025 tentang DLA Penggunaan Anggaran dan Divisi Finance Accounting 25-Mar-25 25-Mar-25
Pembayaran Umum
Sosialisasi SOP Accounting No. PD-95/Memo/XI/2025 Div. Finance Accounting 5-Dec-25 5-Dec-25
Sosialisasi SOP Anti Penyuapan Batch 4 Divisi Compliance 19-Feb-25 19-Feb-25
Sosialisasi SOP Data Protection Impact Assessment Divisi Compliance 16-Jan-25 16-Jan-25
SPARK: Leadership Development Program - Advacing Toward Trusted PT Dunamis 3-Jul-25 5-Jul-25
Leadership
Team Building AML Head of AML 22-Aug-25 23-Aug-25
Training Impactful Presentation Skills Business Wisdom 24-May-25 24-May-25
Institute
Webinar on Promoting Financial Inclusion through Risk-based Approach to FATF 19-Nov-25 19-Nov-25
AML/CFT
Webinar Peningkatan Awareness terhadap Risiko Tindak Pidana terkait OJK Institute 6-Mar-25 6-Mar-25
Investment Fraud dan Green Financial Crime
Webinar Peran Digital Forensik dalam Penanganan dan Pengungkapan OJK Institute 16-Oct-25 16-Oct-25
Kejahatan Keuangan
...
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LAPORAN TATA KELOLA PERUSAHAAN
Good Corporate Governance Report
Erwin Kristianto Julistiono
Head of HR Services & Strategy
Profil diri dapat dilihat di dalam bagian Pejabat Eksekutif | Personal profile can be viewed in the Executive Officers section
Keanggotaan Komite Program Pelatihan Penyelenggara Waktu
Committee Membership Training Program Organizer Time
• Anggota Sub Komite Manajemen Risiko - Risiko Operational Program pelatihan telah disajikan pada bagian pelatihan Komite Nominasi dan Remunerasi
• Anggota Komite Sumber Daya Manusia Training program has been disclosed in the Nomination and Remuneration Committee’s training section
• Anggota Sub Komite Sumber Daya Manusia - Etik & Disiplin
• Members of the Risk Management Subcommittee -Operational
Risks
• Human Resources Committee Members
• Member of the Human Resources Subcommittee - Ethics &
Discipline
Marlyn Tanralili
Head of HR Management
Profil diri dapat dilihat di dalam bagian Pejabat Eksekutif | Personal profile can be viewed in the Executive Officers section
Keanggotaan Komite Program Pelatihan Penyelenggara Waktu
Committee Membership Training Program Organizer Time
• Anggota Komite Sumber Daya Manusia Program pelatihan telah disajikan pada bagian pelatihan Komite Nominasi dan Remunerasi
• Anggota Sub Komite Sumber Daya Manusia - Etik & Training program has been disclosed in the Nomination and Remuneration Committee’s training section
Disiplin
• Human Resources Committee Member
• Human Resources Subcommittee Member - Ethics &
Discipline
Kwan Tony Sutanto
Head of Core Banking & Surrounding
Profil diri dapat dilihat di dalam bagian Pejabat Eksekutif | Personal profile can be viewed in the Executive Officers section
Keanggotaan Komite Program Pelatihan Penyelenggara Waktu
Committee Membership Training Program Organizer Time
• Anggota Komite Pengarah Annual Cybersecurity Exam 2025 Kasikornbank 23-Apr-25 31-May-25
Teknologi Informasi Cyber Hygiene Phishing Awareness KBank 28-Jul-25 15-Aug-25
• Committee Members
Information Technology E Learning Operational Incident Reporting Excellence KBank 17-Sep-25 31-Oct-25
Director E Learning Three Lines of Defense Framework KBank 17-Sep-25 31-Oct-25
Executive Management Outing SKALA, Excellence Asia, 6-Nov-25 8-Nov-25
Remaja Tampubolon
IT Workshop KBank 15-Aug-25 15-Aug-25
Mandatory Training: Basic APU PPT PPPSPM 2025 AML CFTP 10-Nov-25 31-Dec-25
Mandatory Training: Fraud Awareness 2025 Risk Management Div. 12-Dec-25 31-Dec-25
Refresher Cyber Hygiene Culture - Secure Data Practice KBank 31-Oct-25 9-Dec-25
Refresher Kebijakan Pelindungan Data Pribadi Bank Batch 2 Divisi Compliance 2-Sep-25 2-Sep-25
Refresher Manajemen Risiko Jenjang 5 PT Lentera Mulia Persada 7-Nov-25 7-Nov-25
Software Quality Management Training KBTG 25-Apr-25 25-Apr-25
Software Quality Management Training Part 2 KBTG 22-May-25 22-May-25
Sosialisasi Alur Proses Pengaduan Nasabah dan Pelaporan Insiden Batch 1 Various Division 2-Dec-25 2-Dec-25
Sosialisasi IT Investment Working Group Phase 1 and PMLC Workflow Control Tower dan IT 1-Oct-25 1-Oct-25
Management
Sosialisasi Pelaporan Pajak Penghasilan Orang Pribadi (PPh OP) Pajakku 29-Dec-25 29-Dec-25
Sosialisasi Project Management Life Cycle D1 Batch Core Banking Divisi Data Analytics and IT 3-Jun-25 3-Jun-25
Application and IT Infrastructure Management
Sosialisasi Project Management Life Cycle D2 Batch Core Banking Divisi Data Analytics and IT 4-Jun-25 4-Jun-25
Application and IT Infrastructure Management
Sosialisasi SOP Anti Penyuapan Batch 3 Divisi Compliance 11-Feb-25 11-Feb-25
SPARK: Leadership Development Program - Advacing Toward Trusted PT Dunamis 3-Jul-25 5-Jul-25
Leadership
Team Building IT Division Magda 22-Nov-25 23-Nov-25
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Ikwan
Head of IT Infrastructure
Profil diri dapat dilihat di dalam bagian Pejabat Eksekutif | Personal profile can be viewed in the Executive Officers section
Keanggotaan Komite Program Pelatihan Penyelenggara Waktu
Committee Membership Training Program Organizer Time
• Anggota Komite Pengarah Annual Cybersecurity Exam 2025 Kasikornbank 23-Apr-25 31-May-25
Teknologi Informasi Cyber Hygiene Phishing Awareness KBank 28-Jul-25 15-Aug-25
• Committee Member
Information Technology E Learning Operational Incident Reporting Excellence KBank 17-Sep-25 31-Oct-25
Director
E Learning Three Lines of Defense Framework KBank 17-Sep-25 31-Oct-25
Executive Management Outing SKALA, Excellence Asia, 6-Nov-25 8-Nov-25
Remaja Tampubolon
Forum SERASI Sharing Informasi Mitigasi Risiko Operasional TI dan Bank Indonesia 8-May-25 8-May-25
Siber
IT Workshop KBank 15-Aug-25 15-Aug-25
Kick Off Most Valuable Project Award HR Services and Strategi Div. 11-Aug-25 11-Aug-25
Mandatory Training: Fraud Awareness 2025 Risk Management Div. 12-Dec-25 31-Dec-25
Refresher Cyber Hygiene Culture - Secure Data Practice KBank 31-Oct-25 9-Dec-25
Refresher Manajemen Risiko Jenjang 5 PT Lentera Mulia Persada 7-Nov-25 7-Nov-25
Sosialisasi Project Management Life Cycle D1 Batch Core Banking Divisi Data Analytics and IT 3-Jun-25 3-Jun-25
Application and IT Infrastructure Management
SPARK: Leadership Development Program - Advacing Toward Trusted PT Dunamis 3-Jul-25 5-Jul-25
Leadership
Team Building IT Division Magda 22-Nov-25 23-Nov-25
Training Impactful Presentation Skills Business Wisdom Institute 24-May-25 24-May-25
Antonius Arthur Kastono
Head of Cyber Security
Profil diri dapat dilihat di dalam bagian Pejabat Eksekutif | Personal profile can be viewed in the Executive Officers section
Keanggotaan Komite Program Pelatihan Penyelenggara Waktu
Committee Membership Training Program Organizer Time
• Anggota Komite Pengarah Annual Cybersecurity Exam 2025 Kasikornbank 23-Apr-25 31-May-25
Teknologi Informasi Coaching Clinic dalam Rangka Penguatan Keamanan Transaksi BI FAST Bank Indonesia 14-May-25 16-May-25
• Members of the Information
Technology Steering Committee Cyber Hygiene Phishing Awareness KBank 28-Jul-25 15-Aug-25
Cyber Hygiene Secure AI Kasikornbank 1-Jan-25 17-Jan-25
Cyber Hygiene Secure Data Practice Kasikornbank 1-Jan-25 17-Jan-25
E Learning Operational Incident Reporting Excellence KBank 17-Sep-25 31-Oct-25
E Learning Three Lines of Defense Framework KBank 17-Sep-25 31-Oct-25
Executive Management Outing SKALA, Excellence Asia, 6-Nov-25 8-Nov-25
Remaja Tampubolon
Forum SERASI dan SIGUNA dalam rangka Mitigasi Risiko Operasional TI Bank Indonesia 2-Sep-25 2-Sep-25
dan Siber pada Periode Libur Panjang HBKN Awal September 2025
Forum SERASI Sharing Informasi Mitigasi Risiko Operasional TI dan Bank Indonesia 8-May-25 8-May-25
Siber
IT Workshop KBank 15-Aug-25 15-Aug-25
New Employee Orientation Program Batch 1 Various Division 3-Feb-25 3-Feb-25
Refresher Cyber Hygiene Culture - Secure Data Practice KBank 31-Oct-25 9-Dec-25
Refresher Kebijakan Pelindungan Data Pribadi Bank Batch 1 Divisi Compliance 26-Aug-25 26-Aug-25
Refresher Manajemen Risiko Jenjang 5 PT Lentera Mulia Persada 7-Nov-25 7-Nov-25
Sosialisasi IT Investment Working Group Phase 1 and PMLC Workflow Control Tower dan IT 1-Oct-25 1-Oct-25
Management
Sosialisasi Kebijakan Pengadaan Barang dan/atau Jasa Divisi Finance Accounting 1-Sep-25 1-Sep-25
SPARK: Leadership Development Program - Advacing Toward Trusted PT Dunamis 3-Jul-25 5-Jul-25
Leadership
Team Building IT Division Magda 22-Nov-25 23-Nov-25
Training Impactful Presentation Skills Business Wisdom Institute 24-May-25 24-May-25
Undangan Pertemuan Pembahasan Kesiapan Industri Sistem Bank Indonesia 1-Oct-25 1-Oct-25
Pembayaran dari Aspek Keamanan dan Keandalan Layanan Sistem
Pembayaran
...
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LAPORAN TATA KELOLA PERUSAHAAN
Good Corporate Governance Report
Vacant
Head of Digital Transformation & Innovation
Keanggotaan Komite Program Pelatihan Penyelenggara Waktu
Committee Membership Training Program Organizer Time
• Anggota Komite Pengarah Teknologi Informasi
• Members of the Information Technology Steering
Committee
Rico Prawira
Head of Data Analytic & IT Management
Profil diri dapat dilihat di dalam bagian Pejabat Eksekutif | Personal profile can be viewed in the Executive Officers section
Keanggotaan Komite Program Pelatihan Penyelenggara Waktu
Committee Membership Training Program Organizer Time
• Anggota Komite Pengarah Annual Cybersecurity Exam 2025 Kasikornbank 23-Apr-25 31-May-25
Teknologi Informasi
• Members of the Information Balanced Score Card Workshop for BOD, Chief, and Core Team ISORES 22-Dec-25 23-Dec-25
Technology Steering Cyber Hygiene Phishing Awareness KBank 28-Jul-25 15-Aug-25
Committee
E Learning Operational Incident Reporting Excellence KBank 17-Sep-25 31-Oct-25
E Learning Three Lines of Defense Framework KBank 17-Sep-25 31-Oct-25
Executive Management Outing SKALA, Excellence Asia, Remaja 06-Nov-25 08-Nov-25
Tampubolon
Get Started with SQL Analytics - powered by AI/BI Databricks 17-Jul-25 17-Jul-25
IT Workshop KBank 15-Aug-25 15-Aug-25
Kick Off Most Valuable Project Award HR Services and Strategi Div. 11-Aug-25 11-Aug-25
Mandatory Training: Basic APU PPT PPPSPM 2025 AML CFTP 10-Nov-25 31-Dec-25
Mandatory Training: Fraud Awareness 2025 Risk Management Div. 12-Dec-25 31-Dec-25
Procurement Workshop 2025 Divisi Finance Accounting 18-Feb-25 18-Feb-25
Project Management Lifecycle dan IT Project Enablement Framework Kasikornbank 06-Feb-25 06-Feb-25
Refresher Cyber Hygiene Culture - Secure Data Practice KBank 31-Oct-25 09-Dec-25
Refresher Kebijakan Pelindungan Data Pribadi Bank Batch 2 Divisi Compliance 02-Sep-25 02-Sep-25
Software Quality Management Training KBTG 25-Apr-25 25-Apr-25
Software Quality Management Training Part 2 KBTG 22-May-25 22-May-25
Software Quality Management Training Part 3 Department OD and Talent 22-May-25 22-May-25
Management
Sosialisasi IT Investment Working Group Phase 1 and PMLC Control Tower dan IT Management 01-Oct-25 01-Oct-25
Workflow
Sosialisasi IT Investment Working Group Phase 2 and PMLC Control Tower dan IT Management 08-Oct-25 08-Oct-25
Workflow
Sosialisasi Project Management Life Cycle D1 Batch Core Banking Divisi Data Analytics and IT 03-Jun-25 03-Jun-25
Application and IT Infrastructure Management
Sosialisasi SOP Anti Penyuapan Batch 3 Divisi Compliance 11-Feb-25 11-Feb-25
SPARK: Leadership Development Program - Advacing Toward Trusted PT Dunamis 03-Jul-25 05-Jul-25
Leadership
Team Building IT Division Magda 22-Nov-25 23-Nov-25
Training Pembekalan Sertifikasi Manajemen Risiko Jenjang 5 PT Lentera Mulia Persada 12-Jun-25 13-Jun-25
STRONGER Through Change | Integrated Report 279
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a'J BANKMAsPION
Sheffik Arzie
Head of Internal Audit
Profil diri dapat dilihat di dalam bagian Pejabat Eksekutif | Personal profile can be viewed in the Executive Officers section
Keanggotaan Komite Program Pelatihan Penyelenggara Waktu
Committee Membership Training Program Organizer Time
• Anggota Komite Aset & Annual Cybersecurity Exam 2025 Kasikornbank 23-Apr-25 31-May-25
Liabilitas Balanced Score Card Workshop for BOD, Chief, and Core Team ISORES 22-Dec-25 23-Dec-25
• Anggota Komite Pengarah
Teknologi Informasi Cyber Hygiene Phishing Awareness KBank 28-Jul-25 15-Aug-25
• Anggota Komite Produk dan Cyber Hygiene Secure AI Kasikornbank 1-Jan-25 17-Jan-25
Kebijakan
• Anggota Sub Komite Produk Cyber Hygiene Secure Data Practice Kasikornbank 1-Jan-25 17-Jan-25
dan Kebijakan - Kebijakan E Learning Operational Incident Reporting Excellence KBank 17-Sep-25 31-Oct-25
Perkreditan
E Learning Three Lines of Defense Framework KBank 17-Sep-25 31-Oct-25
• Anggota Sub Komite Produk
dan Kebijakan - Kebijakan dan Executive Management Outing SKALA, Excellence Asia, 6-Nov-25 8-Nov-25
Prosedur Remaja Tampubolon
• Anggota Sub Komite Sumber Mandatory Training: Basic APU PPT PPPSPM 2025 AML CFTP 10-Nov-25 31-Dec-25
Daya Manusia - Etik & Disiplin
• Assets & Liabilities Committee Mandatory Training: Fraud Awareness 2025 Risk Management Div. 12-Dec-25 31-Dec-25
Members New Employee Orientation Program Batch 1 Various Division 3-Feb-25 3-Feb-25
• Members of the Information
Pembekalan Sertifikasi Manajemen Risiko Jenjang 5 PT Lentera Mulia Persada 12-Jun-25 13-Jun-25
Technology Steering
Committee Proses Kredit untuk Nasabah Segmen Corporate dan Commercial Batch 1 Credit E2E Revamp Team 29-Apr-25 29-Apr-25
• Member of the Product and Refresher Cyber Hygiene Culture - Secure Data Practice KBank 31-Oct-25 9-Dec-25
Policy Committee
• Member of the Product and Refresher Kebijakan Pelindungan Data Pribadi Bank Batch 3 Divisi Compliance 9-Sep-25 9-Sep-25
Policy Subcommittee - Credit Sosialisasi Integritasi Pelaporan Keuangan ICoFR BFDC 31-Jul-25 31-Jul-25
Policy
Sosialisasi IT Investment Working Group Phase 1 and PMLC Workflow Control Tower dan IT 1-Oct-25 1-Oct-25
• Member of the Product and
Management
Policy Subcommittee - Policy
and Procedures Sosialisasi IT Investment Working Group Phase 2 and PMLC Workflow Control Tower dan IT 8-Oct-25 8-Oct-25
• Member of the Human Management
Resources Subcommittee - Sosialisasi SOP Anti Penyuapan Batch 3 Divisi Compliance 11-Feb-25 11-Feb-25
Ethics & Discipline
SPARK: Leadership Development Program - Advacing Toward Trusted Leadership PT Dunamis 3-Jul-25 5-Jul-25
Team Building Internal Audit Head of Internal Audit 22-Nov-25 22-Nov-25
Ujian Sertifikasi Manajemen Risiko Jenjang 5 LSPP 8-Jul-25 8-Jul-25
Handi Maputra
Head of Compliance
Profil diri dapat dilihat di dalam bagian Pejabat Eksekutif | Personal profile can be viewed in the Executive Officers section
Keanggotaan Komite Program Pelatihan Penyelenggara Waktu
Committee Membership Training Program Organizer Time
• Anggota Komite Manajemen Annual Cybersecurity Exam 2025 Kasikornbank 23-Apr-25 31-May-25
Risiko Cyber Hygiene Phishing Awareness KBank 28-Jul-25 15-Aug-25
• Anggota Sub Komite
Manajemen Risiko – Risiko E Learning Operational Incident Reporting Excellence KBank 17-Sep-25 31-Oct-25
Operasional E Learning Three Lines of Defense Framework KBank 17-Sep-25 31-Oct-25
• Anggota Komite Produk dan
Kebijakan Executive Management Outing SKALA, Excellence Asia, Remaja 06-Nov-25 08-Nov-25
• Anggota Sub Komite Produk Tampubolon
dan Kebijakan – Kebijakan Forum SERASI Sharing Informasi Mitigasi Risiko Operasional TI dan Bank Indonesia 08-May-25 08-May-25
Perkreditan Siber
• Anggota Sub Komite Produk
Integritas Pelaporan Keuangan Bank sesuai POJK No. 15 Tahun 2024 Infobank Institute 14-Apr-25 15-Apr-25
dan Kebijakan – Kebijakan &
Prosedur Peluncuran Tata Kelola Kecerdasan Artifisial Perbankan Indonesia OJK 29-Apr-25 29-Apr-25
• Anggota Sub Komite Sumber Refresher Cyber Hygiene Culture - Secure Data Practice KBank 31-Oct-25 09-Dec-25
Daya Manusia - Etik & Disiplin
• Risk Management Committee Seminar Nasional “Pendalaman Pasar Keuangan dan Penguatan Bank Indonesia 04-Aug-25 04-Aug-25
Members Stabilitas Sistem Keuangan Indonesia Melalui Peningkatan Pemanfaatan
• Members of the Risk Central Counterparty (CCP) di Pasar Uang dan Valuta Asing (PUVA)”
Management Subcommittee – Sosialisasi IT Investment Working Group Phase 1 and PMLC Workflow Control Tower dan IT Management 01-Oct-25 01-Oct-25
Operational Risk
Sosialisasi Kewajiban Penyampaian Laporan Penilaian Sendiri dan LPS 12-Feb-25 12-Feb-25
• Product and Policy Committee
Pengkinian Data Pokok Bank
Members
• Members of the Product and SPARK: Leadership Development Program - Advacing Toward Trusted PT Dunamis 03-Jul-25 05-Jul-25
Policy Subcommittee – Credit Leadership
Policy
...
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LAPORAN TATA KELOLA PERUSAHAAN
Good Corporate Governance Report
Keanggotaan Komite Program Pelatihan Penyelenggara Waktu
Committee Membership Training Program Organizer Time
• Member of the Product and Training Pembekalan Sertifikasi Manajemen Risiko Jenjang 5 PT Lentera Mulia Persada 12-Jun-25 13-Jun-25
Policy Subcommittee – Policy Training Impactful Presentation Skills Business Wisdom Institute 24-May-25 24-May-25
& Procedures
• Member of the Human Ujian Sertifikasi Manajemen Risiko Jenjang 5 Batch 4 LSPP 14-Jul-25 14-Jul-25
Resources Subcommittee -
Ethics & Discipline
Erlenny Suparman
Head of Corporate Planning, Performance & Management Unit & Sales Management
Profil diri dapat dilihat di dalam bagian Pejabat Eksekutif | Personal profile can be viewed in the Executive Officers section
Keanggotaan Komite
Program Pelatihan Penyelenggara Waktu
Committee
Training Program Organizer Time
Membership
• Anggota Komite Aset & Annual Cybersecurity Exam 2025 Kasikornbank 23-Apr-25 31-May-25
Liabilitas
• Asset & Liability Balanced Score Card Workshop for BOD, Chief, and Core Team ISORES 22-Dec-25 23-Dec-25
Committee Member BOC and BOD Brainstorm BOC and BOD 19-Aug-25 22-Aug-25
Cyber Hygiene Phishing Awareness KBank 28-Jul-25 15-Aug-25
Cyber Hygiene Secure AI Kasikornbank 01-Jan-25 17-Jan-25
Cyber Hygiene Secure Data Practice Kasikornbank 01-Jan-25 17-Jan-25
E Learning Operational Incident Reporting Excellence KBank 17-Sep-25 31-Oct-25
E Learning Three Lines of Defense Framework KBank 17-Sep-25 31-Oct-25
Executive Management Outing SKALA, Excellence Asia, Remaja 06-Nov-25 08-Nov-25
Tampubolon
Mandatory Training: Fraud Awareness 2025 Risk Management Div. 12-Dec-25 31-Dec-25
Refresher Cyber Hygiene Culture - Secure Data Practice KBank 31-Oct-25 09-Dec-25
Refresher Kebijakan Pelindungan Data Pribadi Bank Batch 1 Divisi Compliance 26-Aug-25 26-Aug-25
Sosialisasi Alur Proses Pengaduan Nasabah dan Pelaporan Insiden Various Division 02-Dec-25 02-Dec-25
Batch 1
Sosialisasi IT Investment Working Group Phase 1 and PMLC Workflow Control Tower dan IT Management 01-Oct-25 01-Oct-25
Sosialisasi IT Investment Working Group Phase 2 and PMLC Workflow Control Tower dan IT Management 08-Oct-25 08-Oct-25
Sosialisasi SOP Anti Penyuapan Batch 3 Divisi Compliance 11-Feb-25 11-Feb-25
SPARK: Leadership Development Program - Advacing Toward Trusted PT Dunamis 03-Jul-25 05-Jul-25
Leadership
Training Pembekalan Sertifikasi Manajemen Risiko Jenjang 6 GARDA 23-May-25 23-May-25
STRONGER Through Change | Integrated Report 281
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a'J BANKMAsPION
Beethoven Sihite
Head of Corporate Banking
Profil diri dapat dilihat di dalam bagian Pejabat Eksekutif | Personal profile can be viewed in the Executive Officers section
Keanggotaan Komite Program Pelatihan Penyelenggara Waktu
Committee Membership Training Program Organizer Time
• Anggota Komite Aset & Annual Cybersecurity Exam 2025 Kasikornbank 23-Apr-25 31-May-25
Liabilitas Balanced Score Card Workshop for BOD, Chief, and Core Team ISORES 22-Dec-25 23-Dec-25
• Anggota Komite Kredit
• Assets & Liabilities Committee BOC and BOD Brainstorm BOC and BOD 19-Aug-25 22-Aug-25
Members Credit Capability Development Module 2 Credit Analysis Predeal CWU EWS and ERM KBank 12-Jun-25 12-Jun-25
• Credit Committee Members Study Cases Batch Jakarta 1
Credit Capability Development Module 3: Financial Accounting Jakarta Batch 1 IFAC 8-Jul-25 11-Jul-25
Credit Capability Development Module 4 Credit Analysis and Recommendation IFAC 17-Sep-25 20-Sep-25
Batch Jakarta 2
Cyber Hygiene Phishing Awareness KBank 28-Jul-25 15-Aug-25
Cyber Hygiene Secure AI Kasikornbank 1-Jan-25 17-Jan-25
Cyber Hygiene Secure Data Practice Kasikornbank 1-Jan-25 17-Jan-25
E Learning Operational Incident Reporting Excellence KBank 17-Sep-25 31-Oct-25
E Learning Three Lines of Defense Framework KBank 17-Sep-25 31-Oct-25
ERM Transformation: EAM Model KBank 23-Sep-25 25-Sep-25
Executive Management Outing SKALA, Excellence Asia, 6-Nov-25 8-Nov-25
Remaja Tampubolon
Internal Session Building Corporate Banking President Director, 28-Dec-25 30-Dec-25
Business Director
Product Refreshment: Cash Management Channel IBB Batch 2 Divisi Cash Management 26-May-25 26-May-25
Product
Refresher BMPK or LLL Operations Development 20-Oct-25 20-Oct-25
and System
Refresher Cyber Hygiene Culture - Secure Data Practice KBank 31-Oct-25 9-Dec-25
Refresher Manajemen Risiko Jenjang 5 PT Lentera Mulia 7-Nov-25 7-Nov-25
Persada
Sharing Session with Corporate & Credit Review Team about Internal President Director, 28-Aug-25 30-Aug-25
Collaboration and Alignment between Business Unit and Credit Reviewer Business Director, Credit
Risk Director
Sosialisasi End-to-End Credit Process Phase II dan LLL Monitoring Tools Batch 1 Credit E2E Revamp Team 12-Aug-25 12-Aug-25
& Compliance Division
Sosialisasi Kebijakan Pengadaan Barang dan/atau Jasa Divisi Finance 1-Sep-25 1-Sep-25
Accounting
Sosialisasi SOP Anti Penyuapan Batch 4 Divisi Compliance 19-Feb-25 19-Feb-25
Sosialisasi SOP Data Protection Impact Assessment Divisi Compliance 16-Jan-25 16-Jan-25
Sunline Banking Summit 2025 Sunline X LPPI 7-Aug-25 7-Aug-25
Training Risk Adjusted Return on Capital (RAROC) - JKT B2 KBank 7-Aug-25 7-Aug-25
Shiny Tjahjarijadi
Head of Funding
Profil diri dapat dilihat di dalam bagian Pejabat Eksekutif | Personal profile can be viewed in the Executive Officers section
Keanggotaan Komite Program Pelatihan Penyelenggara Waktu
Committee Membership Training Program Organizer Time
• Anggota Komite Aset & Annual Cybersecurity Exam 2025 Kasikornbank 23-Apr-25 31-May-25
Liabilitas
• Assets & Liabilities Committee Cyber Hygiene Phishing Awareness KBank 28-Jul-25 15-Aug-25
Member Cyber Hygiene Secure AI Kasikornbank 01-Jan-25 17-Jan-25
Cyber Hygiene Secure Data Practice Kasikornbank 01-Jan-25 17-Jan-25
E Learning Operational Incident Reporting Excellence KBank 31-Oct-25
E Learning Three Lines of Defense Framework KBank 31-Oct-25
Executive Management Outing SKALA, Excellence Asia, 06-Nov-25 08-Nov-25
Remaja Tampubolon
Mandatory Training: Basic APU PPT PPPSPM 2025 AML CFTP 31-Dec-25
Mandatory Training: Fraud Awareness 2025 Risk Management Div. 31-Dec-25
Refresher Cyber Hygiene Culture - Secure Data Practice KBank 31-Oct-25 09-Dec-25
...
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LAPORAN TATA KELOLA PERUSAHAAN
Good Corporate Governance Report
Keanggotaan Komite Program Pelatihan Penyelenggara Waktu
Committee Membership Training Program Organizer Time
Sharing Session with Corporate & Credit Review Team about Internal President Director, 30-Aug-25
Collaboration and Alignment between Business Unit and Credit Reviewer Business Director, Credit
Risk Director
Sosialisasi IT Investment Working Group Phase 2 and PMLC Workflow Control Tower dan IT 08-Oct-25 08-Oct-25
Management
SPARK: Leadership Development Program - Advacing Toward Trusted PT Dunamis 03-Jul-25 05-Jul-25
Leadership
Team Building Funding Funding Division 29-Apr-25 29-Apr-25
Juli Maria
Head of Branch Banking
Profil diri dapat dilihat di dalam bagian Pejabat Eksekutif | Personal profile can be viewed in the Executive Officers section
Keanggotaan Komite Program Pelatihan Penyelenggara Waktu
Committee Membership Training Program Organizer Time
• Anggota Komite Aset & Balanced Score Card Workshop for BOD, Chief, and Core Team ISORES 22-Dec-25 23-Dec-25
Liabilitas BOC and BOD Brainstorm BOC and BOD 19-Aug-25 22-Aug-25
• Anggota Komite Kredit
• Asset & Liability Committee Credit Capability Development Module 3: Financial Accounting Jakarta IFAC 9-Jul-25 15-Jul-25
Members Batch 2
• Credit Committee Members
Credit Capability Development Module 4 Credit Analysis and IFAC 15-Oct-25 18-Oct-25
Recommendation Batch Jakarta 1
Cyber Hygiene Phishing Awareness KBank 28-Jul-25 15-Aug-25
E Learning Operational Incident Reporting Excellence KBank 17-Sep-25 31-Oct-25
E Learning Three Lines of Defense Framework KBank 17-Sep-25 31-Oct-25
Executive Management Outing SKALA, Excellence Asia, 6-Nov-25 8-Nov-25
Remaja Tampubolon
Mandatory Training: Fraud Awareness 2025 Risk Management Div. 12-Dec-25 31-Dec-25
New Employee Orientation Program Batch 5 Various Division 4-Aug-25 4-Aug-25
Prosedur Penanganan Kredit Bermasalah SAM Div. and Policy Div 29-Jul-25 29-Jul-25
Refresher Cyber Hygiene Culture - Secure Data Practice KBank 31-Oct-25 9-Dec-25
Refresher Kebijakan Pelindungan Data Pribadi Bank Batch 1 Divisi Compliance 26-Aug-25 26-Aug-25
Sosialisasi End-to-End Credit Process Phase II dan LLL Monitoring Tools Credit E2E Revamp Team & 12-Aug-25 12-Aug-25
Batch 1 Compliance Division
Sosialisasi Kebijakan Akuntansi Divisi Finance Accounting 19-Aug-25 19-Aug-25
Sosialisasi Kebijakan Pengadaan Barang dan/atau Jasa Divisi Finance Accounting 1-Sep-25 1-Sep-25
Sosialisasi Perubahan Kode Produk dan Tiering Rekening Giro Batch 2 Divisi Cash Management 14-Oct-25 14-Oct-25
Product
Sosialisasi Product Trade: Transaksi Kredit dengan Jaminan 100% Divisi Credit Product Trade 4-Sep-25 4-Sep-25
Jaminan Tunai and Supply Chain
Sosialisasi SOP Perpajakan Divisi Finance Accounting 16-Sep-25 16-Sep-25
SPARK: Leadership Development Program - Advacing Toward Trusted PT Dunamis 3-Jul-25 5-Jul-25
Leadership
Team Building Commercial Banking Jakarta Juli Maria 3-Oct-25 5-Oct-25
Training Risk Adjusted Return on Capital (RAROC) - JKT B1 KBank 7-Aug-25 7-Aug-25
STRONGER Through Change | Integrated Report 283
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a'J BANKMAsPION
Ignatius Martono
Head of Commercial Banking
Profil diri dapat dilihat di dalam bagian Pejabat Eksekutif | Personal profile can be viewed in the Executive Officers section
Keanggotaan Komite Program Pelatihan Penyelenggara Waktu
Committee Membership Training Program Organizer Time
• Anggota Komite Aset & Liabilitas Annual Cybersecurity Exam 2025 Kasikornbank 23-Apr-25 31-May-25
• Anggota Komite Kredit
• Assets & Liabilities Committee BOC and BOD Brainstorm BOC and BOD 22-Aug-25
Members
• Credit Committee Members Commercial Workshop Surabaya BOC 16-Oct-25 17-Oct-25
Credit Capability Development Module 1: Credit Culture Prescreening ESG ERM KBank 04-Jun-25 04-Jun-25
Batch 1
Credit Capability Development Module 2 Credit Analysis Predeal CWU EWS ERM KBank 11-Jun-25 11-Jun-25
and Study Cases Batch Surabaya
Credit Capability Development Module 3: Financial Accounting Jakarta IFAC 09-Jul-25 15-Jul-25
Batch 2
Cyber Hygiene Phishing Awareness KBank 28-Jul-25 15-Aug-25
Cyber Hygiene Secure AI Kasikornbank 01-Jan-25 17-Jan-25
Cyber Hygiene Secure Data Practice Kasikornbank 01-Jan-25 17-Jan-25
E Learning Operational Incident Reporting Excellence KBank 31-Oct-25
E Learning Three Lines of Defense Framework KBank 31-Oct-25
Executive Management Outing SKALA, Excellence Asia, 06-Nov-25 08-Nov-25
Remaja Tampubolon
FI Training KBank 07-Oct-25 07-Oct-25
Product Refreshment EDC dan Remittance Corporate, Commercial, Funding Divisi Cash Management 04-Aug-25 04-Aug-25
Product
Prosedur Penanganan Kredit Bermasalah SAM Div. and Policy Div 29-Jul-25 29-Jul-25
Proses Kredit untuk Nasabah Segmen Corporate dan Commercial Batch 1 Credit E2E Revamp Team 29-Apr-25 29-Apr-25
Refresher Cyber Hygiene Culture - Secure Data Practice KBank 31-Oct-25 09-Dec-25
Refresher Kebijakan Pelindungan Data Pribadi Bank Batch 1 Divisi Compliance 26-Aug-25
Refresher Kebijakan Pelindungan Data Pribadi Bank Batch 2 Divisi Compliance 02-Sep-25 02-Sep-25
Refresher Ketentuan Batas Maksimum Pemberian Kredit Batch 1 Divisi Compliance 06-Feb-25 06-Feb-25
Refresher Sertifikasi Manajemen Risiko Jenjang 6 2025 Arfaidhams 08-Sep-25 08-Sep-25
Sosialisasi End-to-End Credit Process Phase II dan LLL Monitoring Tools Credit E2E Revamp Team & 12-Aug-25
Batch 1 Compliance Division
Sosialisasi Kebijakan Pengadaan Barang dan/atau Jasa Divisi Finance Accounting 01-Sep-25 01-Sep-25
Sosialisasi SOP Anti Penyuapan Batch 2 Divisi Compliance 05-Feb-25 05-Feb-25
Sosialisasi SOP Perpajakan Divisi Finance Accounting 16-Sep-25
SPARK: Leadership Development Program - Advacing Toward Trusted PT Dunamis 03-Jul-25 05-Jul-25
Leadership
Team Building Commercial Banking Surabaya Head of Commercial Banking 22-Nov-25
Training Risk Adjusted Return on Capital (RAROC) - SBY B1 KBank 05-Aug-25 05-Aug-25
Webinar Outlook Ekonomi dan Keuangan di Tahun 2025 OJK Institute 20-Feb-25 20-Feb-25
Workshop Credit Proposal Presentation Structure Batch Surabaya ERM KBank 03-Dec-25 03-Dec-25
Vacant
Head of Legal
Keanggotaan Komite Program Pelatihan Penyelenggara Waktu
Committee Membership Training Program Organizer Time
• Anggota Komite Manajemen Risiko
• Anggota Sub Komite Manajemen Risiko – Risiko
Operasional
• Anggota Komite Produk dan Kebijakan
• Anggota Sub Komite Produk dan Kebijakan – Kebijakan
dan Perkreditan
• Anggota Sub Komite Sumber Daya Manusia - Etik &
Disiplin
• Risk Management Committee Members
• Members of the Risk Management Subcommittee –
Operational Risk
• Product and Policy Committee Members
• Member of the Product and Policy Subcommittee –
Policy and Credit
• Member of the Human Resources Subcommittee -Ethics
& Discipline
...
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LAPORAN TATA KELOLA PERUSAHAAN
Good Corporate Governance Report
Sabrina Sidabutar
Head of Cash Management
Profil diri dapat dilihat di dalam bagian Pejabat Eksekutif | Personal profile can be viewed in the Executive Officers section
Keanggotaan Komite Program Pelatihan Penyelenggara Waktu
Committee Membership Training Program Organizer Time
• Anggota Komite Aset & Annual Cybersecurity Exam 2025 Kasikornbank 23-Apr-25 31-May-25
Liabilitas BOC and BOD Brainstorm BOC and BOD 19-Aug-25 22-Aug-25
• Anggota Sub Komite
Manajemen Risiko – Risiko Cyber Hygiene Phishing Awareness KBank 28-Jul-25 15-Aug-25
Operasional E Learning Operational Incident Reporting Excellence KBank 17-Sep-25 31-Oct-25
• Anggota Komite Produk dan
Kebijakan E Learning Three Lines of Defense Framework KBank 17-Sep-25 31-Oct-25
• Anggota Sub Komite Produk Executive Management Outing SKALA, Excellence Asia, 6-Nov-25 8-Nov-25
dan Kebijakan – Kebijakan Remaja Tampubolon
Perkreditan
IT Workshop KBank 15-Aug-25 15-Aug-25
• Anggota Sub Komite Produk
dan Kebijakan – Kebijakan & Mandatory Training: Fraud Awareness 2025 Risk Management Div. 12-Dec-25 31-Dec-25
Prosedur Refresher Cyber Hygiene Culture - Secure Data Practice KBank 31-Oct-25 9-Dec-25
• Asset & Liability Committee Sosialisasi IT Investment Working Group Phase 2 and PMLC Workflow Control Tower dan IT 8-Oct-25 8-Oct-25
Member Management
• Members of the Risk Sosialisasi Kebijakan Akuntansi Divisi Finance Accounting 19-Aug-25 19-Aug-25
Management Subcommittee –
Sosialisasi Kebijakan Pengadaan Barang dan/atau Jasa Divisi Finance Accounting 1-Sep-25 1-Sep-25
Operational Risk
• Members of the Product and Sosialisasi Perubahan Alur Data Leakage Prevention Risk Management Div. 10-Jul-25 10-Jul-25
Policy Committee Sosialisasi Perubahan Kode Produk dan Tiering Rekening Giro Batch 2 Divisi Cash Management 14-Oct-25 14-Oct-25
• Member of the Product and Product
Policy Subcommittee – Credit
Policy Sosialisasi Prosedur Monitoring Rasio Pendanaan Luar Negeri Bank Divisi Finance Accounting 25-Nov-25 25-Nov-25
• Member of the Product and dan Pelaporan
Policy Subcommittee – Policy & Sosialisasi SOP Anti Penyuapan Batch 4 Divisi Compliance 19-Feb-25 19-Feb-25
Procedures
Sosialisasi SOP Data Protection Impact Assessment Divisi Compliance 16-Jan-25 16-Jan-25
Team Building Divisi Cash Management Cash Management Product 4-Nov-25 5-Nov-25
Training Pembekalan Sertifikasi Manajemen Risiko Jenjang 5 PT Lentera Mulia Persada 12-Jun-25 13-Jun-25
Ujian Sertifikasi Manajemen Risiko Jenjang 5 LSPP 8-Jul-25 8-Jul-25
Wally Umoro
Head of Trade & Supply Chain
Profil diri dapat dilihat di dalam bagian Pejabat Eksekutif | Personal profile can be viewed in the Executive Officers section
Keanggotaan Komite Program Pelatihan Penyelenggara Waktu
Committee Membership Training Program Organizer Time
• Anggota Komite Manajemen Annual Cybersecurity Exam 2025 Kasikornbank 23-Apr-25 31-May-25
Risiko – Risiko Operasional
• Anggota Komite Produk dan Balanced Score Card Workshop for BOD, Chief, and Core Team ISORES 22-Dec-25 23-Dec-25
Kebijakan BOC and BOD Brainstorm BOC and BOD 19-Aug-25 22-Aug-25
• Anggota Sub Komite Produk
dan Kebijakan – Kebijakan Cyber Hygiene Phishing Awareness KBank 28-Jul-25 15-Aug-25
Perkreditan Cyber Hygiene Secure AI Kasikornbank 1-Jan-25 17-Jan-25
• Anggota Sub Komite Produk
dan Kebijakan – Kebijakan & Cyber Hygiene Secure Data Practice Kasikornbank 1-Jan-25 17-Jan-25
Prosedur
• Members of the Risk E Learning Operational Incident Reporting Excellence KBank 17-Sep-25 31-Oct-25
Management Committee – E Learning Three Lines of Defense Framework KBank 17-Sep-25 31-Oct-25
Operational Risk
• Member of the Product and Executive Management Outing SKALA, Excellence Asia, 6-Nov-25 8-Nov-25
Policy Committee Remaja Tampubolon
• Member of the Product and Mandatory Training: Basic APU PPT PPPSPM 2025 AML CFTP 10-Nov-25 31-Dec-25
Policy Subcommittee – Credit
Policy Mandatory Training: Fraud Awareness 2025 Risk Management Div. 12-Dec-25 31-Dec-25
• Member of the Product and
Policy Subcommittee – Policy New Employee Orientation Program Batch 1 Various Division 3-Feb-25 3-Feb-25
& Procedure Peningkatan Awareness terhadap Trend Risiko Tindak Pidana Pencucian PPATK 17-May-25 17-May-25
Uang dan Tindak Pidana Pendanaan Terorisme di tahun 2025
Refresher Cyber Hygiene Culture - Secure Data Practice KBank 31-Oct-25 9-Dec-25
Refresher Kebijakan Pelindungan Data Pribadi Bank Batch 3 Divisi Compliance 9-Sep-25 9-Sep-25
Refreshment End-To-End Credit Process - Corporate & Commercial Policy Div 21-Oct-25 21-Oct-25
Segment
Sosialisasi dan Refreshment Product Payroll Loan Divisi Credit Product Trade 19-Mar-25 19-Mar-25
and Supply Chain
Sosialisasi IT Investment Working Group Phase 1 and PMLC Workflow Control Tower dan IT 1-Oct-25 1-Oct-25
Management
Sosialisasi Pedoman Iklan Divisi Compliance 27-Mar-25 27-Mar-25
STRONGER Through Change | Integrated Report 285
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a'J BANKMAsPION
Keanggotaan Komite Program Pelatihan Penyelenggara Waktu
Committee Membership Training Program Organizer Time
Sosialisasi SE.010 DIRUT 03 2025 tentang DLA Penggunaan Anggaran Divisi Finance Accounting 25-Mar-25 25-Mar-25
dan Pembayaran Umum
Sosialisasi SOP Anti Penyuapan Batch 4 Divisi Compliance 19-Feb-25 19-Feb-25
Sosialisasi SOP Data Protection Impact Assessment Divisi Compliance 16-Jan-25 16-Jan-25
SPARK: Leadership Development Program - Advacing Toward Trusted PT Dunamis 3-Jul-25 5-Jul-25
Leadership
Team building divisi Credit Product, Trade, and Supply Chain Head of Credit Product, 21-Nov-25 22-Nov-25
Trade & Supply Chain,
Trade Sales Head, dan
Credit Product Head
Training Pembekalan Sertifikasi Manajemen Risiko Jenjang 5 Batch 2 PT Lentera Mulia Persada 19-Jun-25 20-Jun-25
Ujian Sertifikasi Manajemen Risiko Jenjang 5 LSPP 8-Jul-25 8-Jul-25
Alida Victoria Putri
Head of Corporate Credit Review
Profil diri dapat dilihat di dalam bagian Pejabat Eksekutif | Personal profile can be viewed in the Executive Officers section
Keanggotaan Komite Program Pelatihan Penyelenggara Waktu
Committee Membership Training Program Organizer Time
• Sekretaris Komite Kredit Annual Cybersecurity Exam 2025 Kasikornbank 23-Apr-25 31-May-25
• Credit Committee Secretary Commercial Workshop Surabaya BOC 16-Oct-25 17-Oct-25
Credit Capability Development Module 1: Credit Culture Prescreening ESG ERM KBank 5-Jun-25 5-Jun-25
Batch 2
Credit Capability Development Module 2 Credit Analysis Predeal CWU EWS ERM KBank 12-Jun-25 12-Jun-25
and Study Cases Batch Jakarta 1
Credit Capability Development Module 2 Credit Analysis Predeal CWU EWS ERM KBank 13-Jun-25 13-Jun-25
and Study Cases Batch Jakarta 2
Credit Capability Development Module 3: Financial Accounting Jakarta Batch IFAC 9-Jul-25 15-Jul-25
2
Cyber Hygiene Phishing Awareness KBank 28-Jul-25 15-Aug-25
Cyber Hygiene Secure AI Kasikornbank 1-Jan-25 17-Jan-25
Cyber Hygiene Secure Data Practice Kasikornbank 1-Jan-25 17-Jan-25
E Learning Operational Incident Reporting Excellence KBank 17-Sep-25 31-Oct-25
E Learning Three Lines of Defense Framework KBank 17-Sep-25 31-Oct-25
Executive Management Outing SKALA, Excellence Asia, 6-Nov-25 8-Nov-25
Remaja Tampubolon
FI Training KBank 7-Oct-25 7-Oct-25
Mandatory Training: Basic APU PPT PPPSPM 2025 AML CFTP 10-Nov-25 31-Dec-25
Proses Kredit untuk Nasabah Segmen Corporate dan Commercial Batch 1 Credit E2E Revamp Team 29-Apr-25 29-Apr-25
Refresher Cyber Hygiene Culture - Secure Data Practice KBank 31-Oct-25 9-Dec-25
Refresher Kebijakan Pelindungan Data Pribadi Bank Batch 2 Divisi Compliance 2-Sep-25 2-Sep-25
Refresher Ketentuan Batas Maksimum Pemberian Kredit Batch 2 Divisi Compliance 13-Feb-25 13-Feb-25
Refresher Manajemen Risiko Jenjang 5 Arfaidhams 7-Aug-25 7-Aug-25
Sharing Session with Corporate & Credit Review Team about Internal President Director, 28-Aug-25 30-Aug-25
Collaboration and Alignment between Business Unit and Credit Reviewer Business Director, Credit
Risk Director
Sosialisasi IT Investment Working Group Phase 1 and PMLC Workflow Control Tower dan IT 1-Oct-25 1-Oct-25
Management
Sosialisasi Kebijakan Akuntansi Divisi Finance Accounting 19-Aug-25 19-Aug-25
Sosialisasi Perubahan Alur Data Leakage Prevention Risk Management Div. 10-Jul-25 10-Jul-25
Sosialisasi SOP Anti Penyuapan Batch 3 Divisi Compliance 11-Feb-25 11-Feb-25
Sosialisasi SOP Pengelolaan BMAS Sharepoint dan SOP Pengelolaan Divisi Branding 3-Sep-25 3-Sep-25
Website Bank Maspion Communication
SPARK: Leadership Development Program - Advacing Toward Trusted PT Dunamis 3-Jul-25 5-Jul-25
Leadership
Team Building Credit Reviewer & QA Credit Jakarta Credit & Risk Director 30-Nov-25 30-Nov-25
Training Risk Adjusted Return on Capital (RAROC) - JKT B2 KBank 7-Aug-25 7-Aug-25
Workshop Credit Proposal Presentation Structure Batch Jakarta ERM KBank 1-Dec-25 1-Dec-25
...
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Esy
Head of Small Commercial & Retail Credit Review
Profil diri dapat dilihat di dalam bagian Pejabat Eksekutif | Personal profile can be viewed in the Executive Officers section
Keanggotaan Komite Program Pelatihan Penyelenggara Waktu
Committee Membership Training Program Organizer Time
• Sekretaris Komite Kredit Annual Cybersecurity Exam 2025 Kasikornbank 23-Apr-25 31-May-25
• Credit Committee Secretary Commercial Workshop Surabaya BOC 16-Oct-25 17-Oct-25
Credit Capability Development Module 1: Credit Culture Prescreening ESG ERM KBank 5-Jun-25 5-Jun-25
Batch 2
Credit Capability Development Module 2 Credit Analysis Predeal CWU EWS ERM KBank 12-Jun-25 12-Jun-25
and Study Cases Batch Jakarta 1
Credit Capability Development Module 3: Financial Accounting Jakarta IFAC 8-Jul-25 11-Jul-25
Batch 1
Credit Capability Development Module 4 Credit Analysis and IFAC 17-Sep-25 20-Sep-25
Recommendation Batch Jakarta 2
Cyber Hygiene Phishing Awareness KBank 28-Jul-25 15-Aug-25
Cyber Hygiene Secure AI Kasikornbank 1-Jan-25 17-Jan-25
Cyber Hygiene Secure Data Practice Kasikornbank 1-Jan-25 17-Jan-25
E Learning Operational Incident Reporting Excellence KBank 17-Sep-25 31-Oct-25
E Learning Three Lines of Defense Framework KBank 17-Sep-25 31-Oct-25
ERM Transformation: EAM Model KBank 23-Sep-25 25-Sep-25
Executive Management Outing SKALA, Excellence Asia, 6-Nov-25 8-Nov-25
Remaja Tampubolon
FI Training KBank 7-Oct-25 7-Oct-25
Mandatory Training: Fraud Awareness 2025 Risk Management Div. 12-Dec-25 31-Dec-25
New Employee Orientation Program Batch 1 Various Division 3-Feb-25 3-Feb-25
Prosedur Penanganan Kredit Bermasalah SAM Div. and Policy Div 29-Jul-25 29-Jul-25
Proses Kredit untuk Nasabah Segmen Corporate dan Commercial Batch 2 Credit E2E Revamp Team 30-Apr-25 30-Apr-25
Refresher Cyber Hygiene Culture - Secure Data Practice KBank 31-Oct-25 9-Dec-25
Refresher Kebijakan Pelindungan Data Pribadi Bank Batch 1 Divisi Compliance 26-Aug-25 26-Aug-25
Refresher Ketentuan Batas Maksimum Pemberian Kredit Batch 1 Divisi Compliance 6-Feb-25 6-Feb-25
Sosialiasi KRI G-RM.IRM-005.01-04-25 terkait Laporan Regulator Divisi Risk Management 29-Apr-25 29-Apr-25
Sosialisasi Alur Proses Pengaduan Nasabah dan Pelaporan Insiden Batch 1 Various Division 2-Dec-25 2-Dec-25
Sosialisasi Kebijakan Akuntansi Divisi Finance 19-Aug-25 19-Aug-25
Accounting
Sosialisasi Petunjuk Teknis Tanggap Darurat Divisi GA 23-Apr-25 23-Apr-25
Sosialisasi Product Trade: Transaksi Kredit dengan Jaminan 100% Jaminan Divisi Credit Product 4-Sep-25 4-Sep-25
Tunai Trade and Supply Chain
Sosialisasi SE.010 DIRUT 03 2025 tentang DLA Penggunaan Anggaran dan Divisi Finance 25-Mar-25 25-Mar-25
Pembayaran Umum Accounting
Sosialisasi SOP Anti Penyuapan Batch 2 Divisi Compliance 5-Feb-25 5-Feb-25
Sosialisasi SOP Pengelolaan BMAS Sharepoint dan SOP Pengelolaan Divisi Branding 3-Sep-25 3-Sep-25
Website Bank Maspion Communication
SPARK: Leadership Development Program - Advacing Toward Trusted PT Dunamis 3-Jul-25 5-Jul-25
Leadership
Team Building Credit Reviewer & QA Credit Jakarta Credit & Risk Director 30-Nov-25 30-Nov-25
Training Pembekalan Sertifikasi Manajemen Risiko Jenjang 5 Batch 2 PT Lentera Mulia 19-Jun-25 20-Jun-25
Persada
Training Risk Adjusted Return on Capital (RAROC) - JKT B1 KBank 7-Aug-25 7-Aug-25
Ujian Sertifikasi Manajemen Risiko Jenjang 5 Batch 9 LSPP 22-Jul-25 22-Jul-25
Workshop Credit Proposal Presentation Structure Batch Jakarta ERM KBank 1-Dec-25 1-Dec-25
STRONGER Through Change | Integrated Report 287
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a'J BANKMAsPION
Fungsi Kepatuhan
Compliance Function [GRI 2-27]
Fungsi Kepatuhan adalah serangkaian tindakan atau langkah-langkah Compliance is a series of preventive (ex-ante) actions or measures to
yang bersifat preventif (ex-ante) untuk memastikan bahwa kebijakan, ensure that the policies, provisions, systems, and procedures, as well
ketentuan, sistem, dan prosedur, serta kegiatan usaha yang dilakukan as business activities carried out by the Bank are in accordance with
oleh Bank telah sesuai dengan ketentuan Otoritas Jasa Keuangan the provisions of the Financial Services Authority and the provisions of
dan ketentuan peraturan perundang-undangan, serta memastikan laws and regulations, and to ensure the Bank’s compliance with the
kepatuhan Bank terhadap komitmen yang dibuat oleh Bank kepada commitments made by the Bank to the Financial Services Authority
Otoritas Jasa Keuangan dan/atau otoritas pengawas lain yang and/or other authorized supervisory authorities.
berwenang.
Risiko Kepatuhan adalah risiko yang timbul akibat Bank tidak mematuhi Compliance Risk is the risk arising from the Bank’s failure to comply
dan/atau tidak melaksanakan ketentuan peraturan perundang- with and/or implement statutory provisions.
undangan.
Pengelolaan Risiko Kepatuhan yang baik dan tepat waktu diharapkan Good and timely compliance risk management is expected to minimize
dapat meminimalisasi dampak risiko sedini mungkin. Dengan demikian the impact of risks as early as possible. Thus, the role and function
peran dan Fungsi Kepatuhan maupun satuan kerja kepatuhan tidak of compliance and compliance work units should not only look at
hanya melihat suatu kejadian yang bersifat preventif (ex-ante) preventive (ex-ante) events but also be able to manage compliance
melainkan juga harus mampu mengelola Risiko Kepatuhan secara risks as a whole. In carrying out its compliance functions, the Bank
keseluruhan. Dalam menjalankan fungsi kepatuhan, Bank mengacu refers to Financial Services Authority Regulation No. 46/POJK.03/2017
pada Peraturan Otoritas Jasa Keuangan No. 46/POJK.03/2017 tentang concerning the Implementation of Compliance Functions of Commercial
Pelaksanaan Fungsi Kepatuhan Bank Umum (POJK 46/2017). Banks (POJK 46/2017).
Tugas yang dimiliki fungsi kepatuhan antara lain: The tasks of the compliance function include:
• Mewujudkan terlaksananya budaya kepatuhan pada semua • Fostering a culture of compliance at all levels of the Bank’s
tingkatan organisasi dan kegiatan usaha Bank. organization and business activities.
• Mengelola risiko kepatuhan yang dihadapi oleh Bank. • Managing compliance risks faced by the Bank.
• Memastikan agar kebijakan, ketentuan, sistem dan prosedur, serta • Ensuring that the Bank’s policies, provisions, systems and
kegiatan usaha yang dilakukan oleh Bank telah sesuai dengan procedures, as well as its business activities, comply with
ketentuan regulator dan perundang-undangan yang berlaku. applicable regulatory and legal requirements.
• Memastikan kepatuhan Bank terhadap komitmen yang dibuat oleh • Ensuring the Bank’s compliance with the commitments made
Bank kepada kepada Otoritas Jasa Keuangan dan/atau otoritas by the Bank to the Financial Services Authority and/or other
pengawas lain yang berwenang. authorized supervisory authorities.
Direktur yang membawahkan Fungsi Kepatuhan Director in charge of the Compliance Function
(Direktur Kepatuhan) (Compliance Director)
Untuk mendukung terciptanya Budaya Kepatuhan dan penegakan To support the creation of a culture of compliance and enforcement
kepatuhan (compliance) Bank dan berpedoman pada POJK 46/2017 of compliance at the Bank, and in accordance with POJK 46/2017,
maka Bank wajib untuk memiliki direktur yang membawahkan Fungsi the Bank is required to have a director who oversees the Compliance
Kepatuhan. Sampai tahun 2025, direktur yang membawahkan Fungsi Function. Until 2025, the director in charge of the Compliance Function
Kepatuhan adalah Bapak Viktor Ebenheizer Fanggidae yang memiliki is Mr. Viktor Ebenheizer Fanggidae, who has more than 10 (ten) years
pengalaman di bidang perbankan selama lebih dari 10 (sepuluh) of experience in the banking sector and therefore has the integrity and
tahun sehingga memiliki integritas dan pengetahuan yang memadai adequate knowledge of the Financial Services Authority’s provisions
mengenai ketentuan Otoritas Jasa Keuangan dan ketentuan peraturan and the provisions of laws and regulations.
perundang-undangan.
Penunjukan direktur yang membawahkan Fungsi Kepatuhan telah The appointment of the director overseeing the Compliance Function
memenuhi syarat yang berlaku yaitu : has met the applicable requirements, namely:
1. Direktur yang membawahkan Fungsi Kepatuhan wajib memenuhi 1. The director overseeing the Compliance Function must meet the
persyaratan independensi. independence requirements.
2. Direktur Utama dilarang merangkap jabatan sebagai direktur yang 2. The Chief Executive Officer is prohibited from concurrently serving
membawahkan Fungsi Kepatuhan. as a director who oversees the Compliance Function.
3. Direktur yang membawahkan Fungsi Kepatuhan dilarang 3. The director overseeing the Compliance Function is prohibited
membawahkan fungsi: from overseeing the following functions:
• bisnis dan operasional • business and operations
...
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• manajemen risiko yang melakukan pengambilan keputusan • risk management that makes decisions on the Bank’s business
pada kegiatan usaha Bank activities
• tresuri (treasury) • treasury
• keuangan dan akuntansi • finance and accounting
• logistik dan pengadaan barang atau jasa • logistics and procurement of goods or services
• teknologi informasi • information technology
• audit internal • Internal audit
4. Wajib memiliki integritas dan pengetahuan yang memadai 4. Must have integrity and adequate knowledge of the provisions of
mengenai ketentuan Otoritas Jasa Keuangan dan ketentuan the Financial Services Authority and the provisions of laws and
peraturan perundang-undangan. regulations.
Pengangkatan dan pelaksanaan tugas direktur yang membawahkan The appointment and performance of duties of the director in charge
Fungsi Kepatuhan tersebut telah mengikuti ketentuan Otoritas Jasa of the Compliance Function have complied with the provisions of
Keuangan. Persetujuan dan pengangkatan direktur yang membawahkan the Financial Services Authority. The approval and appointment of
Fungsi Kepatuhan telah mengikuti proses berdasarkan ketentuan atau the director in charge of the Compliance Function have followed the
peraturan yang berlaku. process based on applicable provisions or regulations.
Tugas dan tanggung jawab direktur yang membawahkan Fungsi The duties and responsibilities of the director in charge of the
Kepatuhan antara lain: Compliance Function include:
• Merumuskan strategi guna mendorong terciptanya Budaya • Formulating strategies to promote the creation of a Bank
Kepatuhan Bank; Compliance Culture;
• Mengusulkan kebijakan kepatuhan atau prinsip-prinsip kepatuhan • Proposing compliance policies or principles to be established by
yang akan ditetapkan oleh Direksi; the Board of Directors;
• Menetapkan sistem dan prosedur kepatuhan yang akan digunakan • Establishing compliance systems and procedures to be used in
untuk menyusun ketentuan dan pedoman internal Bank; developing the Bank’s internal rules and guidelines;
• Memastikan bahwa seluruh kebijakan, ketentuan, sistem, dan • Ensuring that all policies, provisions, systems, and procedures,
prosedur, serta kegiatan usaha yang dilakukan oleh Bank telah as well as business activities carried out by the Bank are in
sesuai dengan ketentuan Otoritas Jasa Keuangan dan ketentuan accordance with the provisions of the Financial Services Authority
peraturan perundang-undangan; and the provisions of laws and regulations;
• Memantau dan menjaga Risiko Kepatuhan Bank agar tidak • Monitoring and maintaining the Bank’s Compliance Risk so that it
menyimpang dari ketentuan yang berlaku; does not deviate from applicable regulations;
• Melakukan tindakan pencegahan agar kebijakan dan/atau • Taking preventive measures to ensure that the policies and/or
keputusan yang diambil Direksi Bank tidak menyimpang dari decisions made by the Bank’s Board of Directors do not deviate
ketentuan regulator dan ketentuan peraturan perundang-undangan; from regulatory requirements and statutory provisions;
• Memantau dan menjaga Risiko Kepatuhan Bank agar tidak • Monitoring and maintaining the Bank’s Compliance Risk so that it
menyimpang dari ketentuan yang berlaku; does not deviate from applicable regulations;
• Menjaga dan memantau kepatuhan Bank terhadap semua • Maintain and monitor the Bank’s compliance with all agreements
perjanjian dan komitmen yang dibuat Bank kepada regulator; and commitments made by the Bank to regulators;
• Melakukan tugas dan tanggung jawab Direksi sesuai dengan UU • Performing the duties and responsibilities of the Board of Directors
tentang Perseroan Terbatas. in accordance with the Limited Liability Company Law.
Satuan Kerja Kepatuhan Compliance Unit
Sesuai dengan POJK 46/2017 pada Pasal 4 maka Bank wajib In accordance with POJK 46/2017 Article 4, the Bank is required to
membentuk Satuan Kerja Kepatuhan. establish a Compliance Unit.
Satuan kerja kepatuhan harus memenuhi kriteria antara lain: The compliance unit must meet the following criteria:
a. Satuan kerja kepatuhan wajib independen yaitu Satuan a. The Compliance Unit must be independent, meaning that it
Kerja Kepatuhan harus dibentuk secara tersendiri dan must be established separately and free from the influence
bebas dari pengaruh satuan kerja lainnya, serta mempunyai of other work units, and have direct access to the director in
akses langsung kepada direktur yang membawahkan Fungsi charge of the Compliance Function.
Kepatuhan.
b. Pejabat dan staf di Satuan Kerja Kepatuhan dilarang ditempatkan b. Officials and staff in the Compliance Unit are prohibited from
pada posisi menghadapi benturan kepentingan (conflict of being placed in positions that pose a conflict of interest in
interest) dalam melaksanakan tanggung jawab Fungsi Kepatuhan. carrying out their Compliance Function responsibilities.
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Dalam menjalankan Fungsi Kepatuhan sesuai dengan POJK 46/2017, In carrying out its Compliance Function in accordance with POJK
Bank telah membentuk Satuan Kerja Kepatuhan sebagai satuan kerja 46/2017, the Bank has established a Compliance Unit as an
yang independen dan bebas dari pengaruh satuan kerja lainnya, independent unit that is free from the influence of other work units.
Satuan Kerja Kepatuhan bertugas memantau kepatuhan seluruh unit The Compliance Unit is tasked with monitoring the compliance of all
kerja Bank terhadap peraturan/ketentuan yang berlaku baik internal Bank work units with applicable internal and external regulations/
maupun eksternal serta memantau tindak lanjut oleh satuan kerja provisions and monitoring follow-up actions by the relevant work units.
terkait. Adapun, Satuan Kerja Kepatuhan Bank dibagi menjadi 2 (dua) The Bank’s Compliance Unit is divided into two (2) work units, namely
unit kerja yaitu Compliance Advisory and Training serta Compliance Compliance Advisory and Training, and Compliance Monitoring,
Monitoring, Review, and Reporting. Review, and Reporting.
Direksi melalui Satuan Kerja Kepatuhan secara rutin melaporkan The Board of Directors, through the Compliance Unit, regularly reports
laporan kepatuhan untuk memastikan bahwa kebijakan, prosedur, dan compliance reports to ensure that the Bank’s policies, procedures, and
kegiatan usaha yang dilakukan Bank telah sesuai dengan ketentuan business activities are in accordance with regulatory requirements.
regulator. Satuan Kerja Kepatuhan telah melakukan penginian terhadap The Compliance Unit has updated the Compliance Manual by issuing
Manual Kepatuhan dengan menerbitkan kebijakan Kepatuhan yang a Compliance Policy that has been approved by the President Director.
telah disetujui oleh Direktur Utama. Pada Kebijakan Kepatuhan The Compliance Policy regulates the Organization and Authority,
mengatur mengenai Organisasi dan Kewenangan, Fungsi Kepatuhan Compliance Functions, and Compliance Reporting and Monitoring.
serta Pelaporan dan Pemantauan Kepatuhan.
Pelaksanaan Fungsi Kepatuhan Bank antara lain dilaksanakan dengan: The implementation of the Bank’s Compliance Function is carried out
through, among other things:
• Membuat langkah untuk mendukung terciptanya Budaya • Taking steps to support the creation of a culture of compliance
Kepatuhan pada seluruh kegiatan usaha Bank pada setiap in all of the Bank’s business activities at every level of the
jenjang organisasi organization
• Melakukan identifikasi, pengukuran, pemantauan dan • Identifying, measuring, monitoring, and controlling
pengendalian terhadap Risiko Kepatuhan dengan mengacu Compliance Risks with reference to Financial Services
pada Peraturan Otoritas Jasa Keuangan mengenai penerapan Authority regulations regarding the implementation of risk
manajemen risiko bagi Bank Umum. management for Commercial Banks.
• Menilai dan mengevaluasi efektivitas, kecukupan, dan • Assessing and evaluating the effectiveness, adequacy, and
kesesuaian kebijakan, ketentuan, sistem maupun prosedur suitability of the Bank’s policies, provisions, systems, and
yang dimiliki oleh Bank dengan peraturan perundang- procedures with applicable laws and regulations.
undangan yang berlaku.
• Melakukan reviu dan/atau merekomendasikan pengkinian • Reviewing and/or recommending updates and improvements
dan penyempurnaan kebijakan, ketentuan, sistem maupun to the Bank’s policies, provisions, systems, and procedures to
prosedur yang dimiliki oleh Bank agar sesuai dengan ensure compliance with regulatory requirements and laws and
ketentuan regulator dan ketentuan peraturan perundang- regulations.
undangan.
• Melakukan upaya-upaya untuk memastikan bahwa kebijakan, • Making efforts to ensure that the Bank’s policies, provisions,
ketentuan, sistem dan prosedur, serta kegiatan usaha Bank systems and procedures, as well as business activities,
telah sesuai dengan ketentuan regulator dan ketentuan comply with regulatory requirements and statutory provisions,
peraturan perundang-undangan, salah satunya dengan including by conducting compliance tests.
melakukan uji kepatuhan.
• Melakukan tugas-tugas lainnya yang terkait dengan Fungsi • Performing other tasks related to the Compliance Function.
Kepatuhan
Bank senantiasa memberikan kesempatan kepada pegawai di Satuan The Bank always provides opportunities for employees in the
Kerja Kepatuhan untuk meningkatkan pengetahuan dan kompetensi Compliance Unit to improve their knowledge and competencies to
untuk mendukung pelaksanaan tugasnya pada berbagai pelatihan, support the performance of their duties through various training
seminar, atau sosialisasi termasuk aktif berpartisipasi dalam Forum sessions, seminars, or socialization programs, including active
Komunikasi Direktur Kepatuhan Perbankan (FKDKP) dan mengikuti participation in the Banking Compliance Directors Communication
sertifikasi kepatuhan yang diselenggarakan oleh Lembaga Sertifikasi Forum (FKDKP) and compliance certification organized by the Banking
Profesi Perbankan (LSPP). Selain itu, sebagai bagian dari upaya Professional Certification Agency (LSPP). In addition, as part of its
membangun Budaya Kepatuhan, Bank juga telah menyelenggarakan efforts to build a Culture of Compliance, the Bank has also organized
berbagai pelatihan dan sosialisasi terkait ketentuan-ketentuan baru various training and socialization programs related to new regulations
kepada divisi yang terkait. for relevant divisions.
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Dewan Komisaris melakukan pengawasan secara aktif terhadap The Board of Commissioners actively supervises the Bank’s Compliance
Fungsi Kepatuhan Bank dengan melakukan evaluasi pelaksanaan Function by evaluating the implementation of the Bank’s Compliance
Fungsi Kepatuhan Bank serta memberikan saran untuk meningkatkan Function and providing recommendations to improve the quality of the
kualitas pelaksanaan Fungsi Kepatuhan Bank agar aktifitas Bank implementation of the Bank’s Compliance Function so that the Bank’s
selalu berada dalam koridor peraturan yang berlaku. Dewan Komisaris activities always remain within the applicable regulatory framework.
juga mengawasi jika ada potensi penyimpangan terhadap rasio-rasio The Board of Commissioners also monitors any potential deviations from
kepatuhan wajib seperti Kewajiban Penyediaan Modal Minimum mandatory compliance ratios such as Minimum Capital Requirements
(KPMM), Batas Maksimum Penyediaan Kredit (BMPK), Non-Performing (KPMM), Maximum Credit Provision Limit (BMPK), Non-Performing
Loan (NPL), Posisi Devisa Neto (PDN), Giro Wajib Minimum (GWM), Loans (NPL), Net Foreign Exchange Position (PDN), Minimum Reserve
Rasio Pendanaan Luar Negeri (RPLN), dll. Direksi bersama Dewan Requirement (GWM), Foreign Funding Ratio (RPLN), etc. The Board
Komisaris selalu mengupayakan penyelesaian komitmen dan tindak of Directors and the Board of Commissioners always strive to fulfill
lanjut hasil pemeriksaan oleh regulator. commitments and follow up on the results of regulatory audits.
Indikator Kepatuhan Tahun 2025 Compliance Indicators for 2025
Indikator Kepatuhan adalah bentuk komitmen dan tingkat kepatuhan Compliance Indicators are a form of commitment and level of
Bank terhadap ketentuan dan peraturan perundang-undangan. compliance of the Bank with laws and regulations. Compliance
Indikator Kepatuhan tahun 2025 tercermin sebagai berikut: Indicators for 2025 are reflected as follows:
• Rasio KPMM termasuk risiko kredit, risiko pasar dan risiko • The KPMM ratio, including credit risk, market risk, and
operasional adalah 45,76%. operational risk, is 45.76%.
• Tidak terdapat pelanggaran terhadap BMPK baik kepada • There were no violations of BMPK (Banking Compliance
Pihak Terkait maupun Pihak Tidak Terkait. Management System) to either Related Parties or Unrelated
Parties.
• Rasio PDN sebesar 0,14% • The PDN ratio is 0.14%.
• Rasio Giro Wajib Rupiah adalah 6,19% dan GWM valas • The Rupiah Mandatory Reserve Ratio is 6.19% and the
adalah 4,40% Foreign Currency Mandatory Reserve Ratio is 4.40%.
• Rasio Kredit Bermasalah (NPL) Gross sebesar 2,26%. • The Gross Non-Performing Loan (NPL) Ratio is 2.26%.
• Rasio Pendanaan Luar Negeri (RPLN) sebesar 32,59% • The Foreign Funding Ratio (RPLN) is 32.59%.[AE23.1]
Penerapan Anti Pencucian Uang (APU), Pencegahan
Pendanaan Terorisme (PPT) dan Pencegahan Pendanaan
Proliferasi Senjata Pemusnah Masal (PPPSPM)
Implementation of Anti-Money Laundering (AML), Terrorist Financing Prevention
(TFP), and Prevention of Financing The Proliferation of Weapons of Mass Destruction
(PFPWMD)
Penerapan program Anti Pencucian Uang, Pencegahan Pendanaan The implementation of Anti-Money Laundering, Counter-Terrorism
Terorisme, dan Pencegahan Pendanaan Proliferasi Senjata Pemusnah Financing, and Counter-Proliferation Financing (AML, CTF & CPFP)
Massal (APU, PPT & PPPSPM) merupakan kewajiban bagi seluruh pihak, programs is mandatory for all parties, especially banks as financial
khususnya Bank sebagai penyedia jasa layanan keuangan. Bank wajib service providers. Banks are required to implement these programs on
menjalankan program tersebut secara berkesinambungan mengingat an ongoing basis, given that the methods used by financial criminals
modus yang digunakan oleh pelaku kejahatan keuangan semakin to exploit banking services as a means of Money Laundering (TPPU),
variatif dalam memanfaatkan layanan perbankan sebagai sarana Terrorism Financing (TPPT), and Proliferation Financing of Weapons of
Tindak Pidana Pencucian Uang (TPPU), Tindak Pidana Pendanaan Mass Destruction (PPSPM) are becoming increasingly varied. Along
Terorisme (TPPT), dan Pendanaan Proliferasi Senjata Pemusnah with the increasing complexity of products and services, as well as the
Massal (PPSPM). Seiring dengan meningkatnya kompleksitas produk use of information technology to facilitate transactions and access to
dan layanan, serta pemanfaatan teknologi informasi untuk kemudahan banking services, the risk of banking system abuse is also increasing
transaksi dan akses layanan perbankan, risiko penyalahgunaan sistem with various patterns and schemes that are increasingly diverse.
perbankan juga semakin meningkat dengan berbagai pola dan skema
yang semakin beragam.
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Oleh karena itu, Bank menerapkan program APU, PPT & PPPSPM secara Therefore, the Bank consistently, optimally, and effectively implements
konsisten, optimal, dan efektif pada seluruh produk, layanan, dan the APU, PPT & PPPSPM programs across all products, services,
aktivitas transaksi. Implementasi program ini didukung oleh kebijakan and transaction activities. The implementation of this program is
internal, prosedur operasional, sistem pemantauan transaksi, serta supported by internal policies, operational procedures, transaction
peningkatan kompetensi sumber daya manusia secara berkelanjutan. monitoring systems, and continuous improvement of human resource
Sebagai bentuk komitmen Bank dalam menjaga integritas sistem competencies. As a form of the Bank’s commitment to maintaining the
keuangan dan memperkuat praktik tata kelola yang baik, penerapan integrity of the financial system and strengthening good governance
program tersebut dilaksanakan dengan mengacu pada ketentuan practices, the implementation of these programs is carried out with
peraturan perundang-undangan yang berlaku, antara lain sebagai reference to the provisions of applicable laws and regulations,
berikut: including the following:
• Undang Undang Republik Indonesia Nomor 40 Tahun 2007 • Law of the Republic of Indonesia Number 40 of 2007 in conjunction
jo Peraturan Pemerintah Pengganti Undang Undang Republik with Government Regulation in Lieu of Law of the Republic of
Indonesia Nomor 2 Tahun 2022 jo Undang-Undang Nomor 24 Indonesia Number 2 of 2022 in conjunction with Law Number 24
Tahun 2011 jo Putusan Mahkamah Konstitusi Nomor 84/PUU of 2011 in conjunction with Constitutional Court Decision Number
XI/2013 tentang Perseroan Terbatas; 84/PUU XI/2013 concerning Limited Liability Companies;
• Undang-Undang Nomor 8 Tahun 2010 tentang Pencegahan dan • Law Number 8 of 2010 concerning the Prevention and Eradication
Pemberantasan Tindak Pidana Pencucian Uang; of Money Laundering;
• Undang-Undang Republik Indonesia Nomor 3 Tahun 2011 tentang • Law of the Republic of Indonesia Number 3 of 2011 concerning
Transfer Dana; Fund Transfers;
• Undang-Undang Nomor 9 Tahun 2013 tentang Pencegahan dan • Law No. 9 of 2013 concerning the Prevention and Eradication of
Pemberantasan Tindak Pidana Pendanaan Terorisme; Terrorism Financing Crimes;
• Undang-Undang No.27 tahun 2022 tentang Pelindungan Data • Law No. 27 of 2022 concerning Personal Data Protection;
Pribadi;
• Undang-Undang No.4 tahun 2023 tentang Pengembangan dan • Law No. 4 of 2023 concerning the Development and Strengthening
Penguatan Sektor Keuangan; of the Financial Sector;
• Peraturan Pemerintah Republik Indonesia Nomor 43 Tahun 2015 • Government Regulation of the Republic of Indonesia Number
tentang Pihak Pelapor Dalam Pencegahan dan Pemberantasan 43 of 2015 concerning Reporting Parties in the Prevention and
Tindak Pidana Pencucian Uang; Eradication of Money Laundering;
• Peraturan Presiden Nomor 13 tahun 2018 tentang Penerapan • Presidential Regulation No. 13 of 2018 concerning the Application
Prinsip Mengenali Pemilik Manfaat dari Korporasi dalam Rangka of the Principle of Recognizing the Beneficial Owners of
Pencegahan dan Pemberantasan Tindak Pidana Pencucian Uang Corporations in the Context of Preventing and Eradicating Money
dan Tindak Pidana Pendanaan Terorisme; Laundering and Terrorism Financing Crimes;
• Peraturan Otoritas Jasa Keuangan Nomor 8 Tahun 2023 tentang • Financial Services Authority Regulation Number 8 of 2023 concerning
Penerapan Program Anti Pencucian Uang, Pencegahan Pendanaan the Implementation of Anti-Money Laundering Programs, Prevention
Terorisme dan Pencegahan Pendanaan Proliferasi Senjata of Terrorism Financing and Prevention of Proliferation Financing of
Pemusnah Massal di Sektor Jasa Keuangan; Weapons of Mass Destruction in the Financial Services Sector;
• Peraturan Otoritas Jasa Keuangan Nomor 12 /POJK.03/2021 • Financial Services Authority Regulation Number 12/POJK.03/2021
tentang Bank Umum; concerning Commercial Banks;
• Peraturan Otoritas Jasa Keuangan Nomor 17/POJK.03/2023 • Financial Services Authority Regulation Number 17/POJK.03/2023
tentang Penerapan Tata Kelola bagi Bank Umum; concerning the Implementation of Governance for Commercial
Banks;
• Peraturan Bersama Kementerian Luar Negeri, Kepolisian Negara • Joint Regulation of the Ministry of Foreign Affairs, Indonesian
Republik Indonesia, PPATK dan Badan Pengawas Tenaga Nuklir National Police, PPATK and Nuclear Energy Regulatory Agency
No.7 tahun 2023, No.2 tahun 2023, No.12 tahun 2023 dan No.2 No. 7 of 2023, No. 2 of 2023, No. 12 of 2023 and No. 2 of 2023,
tahun 2023 yang merupakan perubahan kedua atas peraturan which is the second amendment to the same regulation No. 4 of
yang sama No.4 tahun 2017, No.1 tahun 2017, No.9 tahun 2017 2017, No. 1 of 2017, No. 9 of 2017 and No. 5 of 2017 concerning
dan No.5 tahun 2017 tentang Pencantuman Identitas Orang dan the Inclusion of Identities of Individuals and Corporations in the
Korporasi dalam Daftar Pendanaan Proliferasi Senjata Pemusnah List of Proliferation Financing of Weapons of Mass Destruction
Massal dan Pemblokiran serta merta Atas Dana Milik Orang atau and the Immediate Blocking of Funds Belonging to Individuals
Korporasi yang tercantum dalam Daftar Pendanaan Proliferasi or Corporations Listed in the List of Proliferation Financing of
Senjata Pemusnah Massal; Weapons of Mass Destruction;
• Peraturan PPATK Nomor 1 tahun 2021 tentang Tata Cara • PPATK Regulation Number 1 of 2021 concerning Procedures for
Penyampaian Laporan Transaksi Keuangan Mencurigakan, Reporting Suspicious Financial Transactions, Cash Financial
Transaksi Keuangan Tunai, dan Transaksi Keuangan Transfer Dana Transactions, and Financial Transactions Transferring Funds to and
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dari dan ke Luar Negeri Melalui Aplikasi Go AML bagi Penyedia from Abroad Through the Go AML Application for Financial Service
Jasa Keuangan; Providers;
• Peraturan PPATK Nomor 11 Tahun 2021 tentang Sistem Informasi • PPATK Regulation Number 11 of 2021 concerning the Information
Terduga Pendanaan Terorisme; System on Suspected Terrorism Financing;
• Peraturan Kepala Pusat Pelaporan dan Analisis Transaksi Keuangan • Regulation of the Head of the Financial Transaction Reports
No.PER- 02/1.02/PPATK/02/15 tentang Kategori Pengguna Jasa and Analysis Center No. PER-02/1.02/PPATK/02/15 concerning
yang Berpotensi Melakukan Tindak Pidana Pencucian Uang; Categories of Service Users with the Potential to Commit Money
Laundering Crimes;
• Surat Edaran Nomor 6 tahun 2025 tentang Perubahan atas • Circular Letter No. 6 of 2025 concerning Amendments to PPATK
Surat Edaran PPATK Nomor 8 Tahun 2016 Tentang Penyampaian Circular Letter No. 8 of 2016 concerning the Submission of
Informasi Pengguna Jasa Terpadu Melalui Aplikasi Pelaporan Integrated Service User Information through the Integrated Service
Sistem Informasi Pengguna Jasa Terpadu; User Information System Reporting Application;
• Surat Edaran Otoritas Jasa Keuangan No.14/SEOJK.03/ 2025 • Financial Services Authority Circular Letter No. 14/SEOJK.03/2025
tentang Penerapan Tata Kelola bagi Bank Umum; concerning the Implementation of Governance for Commercial Banks;
• Surat Edaran Otoritas Jasa Keuangan Nomor 31/SEOJK.01/2019 • Financial Services Authority Circular Letter No. 31/SEOJK.01/2019
tentang Pedoman Pemblokiran Secara Serta Merta Atas Dana concerning Guidelines for the Immediate Blocking of Customer
Nasabah di Sektor Jasa Keuangan yang Identitasnya Tercantum Funds in the Financial Services Sector Whose Identities are Listed in
dalam Daftar Pendanaan Proliferasi Senjata Pemusnah Massal; the Proliferation of Weapons of Mass Destruction Financing List;
• Surat Edaran Otoritas Jasa Keuangan Nomor 32/SEOJK.03/2019 • Financial Services Authority Circular Letter No. 32/SEOJK.03/2019
tentang Penerapan Program Anti Pencucian Uang dan Pencegahan concerning the Implementation of Anti-Money Laundering and
Pendanaan Terorisme di Sektor Perbankan; Counter-Terrorism Financing Programs in the Banking Sector;
• Surat Edaran Otoritas Jasa Keuangan Nomor 29/SEOJK.01/2019 jo • Financial Services Authority Circular Letter Number 29/
Surat Edaran Otoritas Jasa Keuangan Nomor 38/SEOJK.01/2017 SEOJK.01/2019 in conjunction with Financial Services Authority
tentang Pedoman Pemblokiran Secara Serta Merta atas Dana Circular Letter Number 38/SEOJK.01/2017 concerning Guidelines
Nasabah di Sektor Jasa Keuangan yang Identitasnya Tercantum for Immediate Blocking of Customer Funds in the Financial Services
dalam Daftar Terduga Teroris dan Organisasi Teroris; Sector Whose Identities are Listed in the List of Suspected
Terrorists and Terrorist Organizations;
• Dokumen Sectoral Risk Assessment yang diterbitkan oleh Otoritas • The Sectoral Risk Assessment document issued by the Financial
Jasa Keuangan (OJK) dan National Risk Assessment yang diterbitkan Services Authority (OJK) and the National Risk Assessment issued
oleh Pusat Pelaporan dan Analisis Transaksi Keuangan (PPATK) ; by the Financial Transaction Reports and Analysis Center (PPATK);
• Anggaran Dasar PT. Bank Maspion Indonesia, Tbk; • The Articles of Association of PT. Bank Maspion Indonesia, Tbk;
• Pedoman dan Tata Tertib Kerja Dewan Komisaris PT. Bank Maspion • Guidelines and Rules of Procedure for the Board of Commissioners
Indonesia, Tbk; of PT. Bank Maspion Indonesia, Tbk;
• Pedoman dan Tata Tertib Kerja Direksi PT. Bank Maspion Indonesia, • Guidelines and Rules of Procedure for the Board of Directors of PT.
Tbk; dan Bank Maspion Indonesia, Tbk; and
• Kebijakan Anti Pencucian Uang, Pencegahan Pendanaan Terorisme, • Anti-Money Laundering, Counter-Terrorism Financing, and Counter-
dan Pencegahan Pendanaan Proliferasi Senjata Pemusnah Massal. Proliferation Financing Policies.
Pengawasan aktif Direksi dan Komisaris memiliki peran penting dalam Active supervision by the Board of Directors and Board of
rangka pengendalian risiko pencucian uang, selain itu Bank juga Commissioners plays an important role in controlling money laundering
membentuk unit kerja khusus dan pejabat sebagai penanggung jawab risks. In addition, the Bank has also established a special work unit and
memastikan penerapan program APU PPT. Pengawasan ini tercermin appointed officials to be responsible for ensuring the implementation of
dari upaya – upaya untuk memastikan penerapan program APU, PPT the APU PPT program. This supervision is reflected in efforts to ensure
dan PPPSPM berjalan dengan baik : the proper implementation of the APU, PPT, and PPPSPM programs:
• Penerapan pre-employee screening dalam rangka penerimaan • Implementation of pre-employee screening in the context of hiring
pegawai baru sebagai bagian dari penerapan Know Your Employee new employees as part of the Know Your Employee (KYE) program
(KYE) baik untuk pegawai tetap maupun tidak tetap for both permanent and temporary employees.
• Memastikan kecukupan kebijakan dan Prosedur APU-PPT sebagai • Ensuring the adequacy of APU-PPT policies and procedures as
panduan tetap dalam rangka implementasi program APU PPT a permanent guideline in the implementation of the APU PPT
dan Panduan tetap dalam mengendalikan atau memitigasi risiko program and a permanent guideline in controlling or mitigating
pencucian uang. money laundering risks.
• Pelaksanaan Customer Due Diligence (CDD) untuk nasabah dan • Implementing Customer Due Diligence (CDD) for customers and
Enhanced Due Diligence (EDD) untuk nasabah yang tergolong Enhanced Due Diligence (EDD) for high-risk customers, including
berisiko tinggi termasuk Politically Exposed Person terhadap Politically Exposed Persons, against the possibility of money
kemungkinan pencucian uang dan pendanaan terorisme. laundering and terrorist financing.
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• Pengkinian data berdasarkan risiko secara berkala atas informasi • Regularly updating data based on risk regarding customer
dan dokumen nasabah yang dilakukan pada wilayah kerja masing- information and documents carried out in their respective work
masing areas.
• Memantau kesesuaian profil nasabah dan pelaksanaan transaksi • Monitoring the suitability of customer profiles and the execution
nasabah. of customer transactions.
• Pelaporan kepada Lembaga Pengawas dan Pengatur serta Otoritas • Reporting to Supervisory and Regulatory Institutions and other
berwenang lainnya. competent authorities.
Berikut Struktur organisasi penerapan program APU PPT dan PPPSPM The following is the organizational structure for the implementation of
di Bank: the APU PPT and PPPSPM programs at the Bank:
Compliance &
Legal Director
Compliance AML CFTP Legal
AML CFTP Legal Advisory Legal Legal
Head Head (Jakarta) Advisory Head Litigation
(Surabaya) Head
Complance Complance
Advisory & Monitoring,
AML CFTP AML CFTP Sanction Quality Legal Legal Legal
Training Review, &
Advisory Monitoring Management Assurance Advisory Advisory Litigation
Reporting
& Training & Reporting & System AML CFTP Officer Officer Officer
(Executive In (Executive In Development
Charge for Charge for (Executive In
AML CFTP AML CFTP Charge for AML
(Head Office) (East Region) CFTP (West
Region)
Bank memiliki tanggung jawab untuk memastikan bahwa kebijakan The Bank has a responsibility to ensure that policies and procedures
dan prosedur terkait program Anti Pencucian Uang (APU), Pencegahan related to Anti-Money Laundering (AML), Countering the Financing
Pendanaan Terorisme (PPT), dan Pencegahan Pendanaan Proliferasi of Terrorism (CFT), and Countering the Financing of Proliferation of
Senjata Pemusnah Massal (PPPSPM) diterapkan secara efektif Weapons of Mass Destruction (CFPWMD) programs are implemented
dan berkelanjutan. Oleh karena itu, diperlukan penyusunan dan effectively and sustainably. Therefore, it is necessary to develop
pemutakhiran kebijakan serta prosedur yang mengatur berbagai aspek and update policies and procedures that regulate various aspects of
dalam implementasi program tersebut guna memastikan kepatuhan the implementation of these programs to ensure compliance with
terhadap regulasi yang berlaku serta memitigasi risiko yang dapat applicable regulations and mitigate risks that may arise in banking
timbul dalam operasional perbankan. operations.
Beberapa aspek utama dalam kebijakan dan prosedur ini mencakup Some of the main aspects of these policies and procedures include
penerimaan, identifikasi, dan verifikasi nasabah untuk memastikan the acceptance, identification, and verification of customers to ensure
bahwa setiap individu atau entitas yang membuka rekening atau that every individual or entity that opens an account or conducts
melakukan transaksi telah melalui proses identifikasi dan verifikasi a transaction has undergone a comprehensive identification and
yang komprehensif. Selain itu, Bank juga wajib melakukan identifikasi verification process. In addition, banks are also required to identify and
dan verifikasi terhadap beneficial owner, yakni pihak yang memiliki verify beneficial owners, namely parties who have ultimate control
kendali akhir atas suatu entitas atau transaksi keuangan, guna over an entity or financial transaction, in order to prevent the misuse of
mencegah penyalahgunaan rekening untuk tujuan pencucian uang atau accounts for money laundering or terrorist financing purposes.
pendanaan terorisme.
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Dalam rangka meningkatkan keamanan dan transparansi, Bank In order to improve security and transparency, the Bank implements
menerapkan Customer Due Diligence (CDD) yang bertujuan untuk Customer Due Diligence (CDD) which aims to understand customer
memahami profil nasabah, sumber dana, serta tujuan transaksi profiles, sources of funds, and transaction purposes in order to identify
guna mengidentifikasi aktivitas yang mencurigakan sejak awal. suspicious activities early on. If there are indications of transactions
Jika ditemukan adanya indikasi transaksi yang tidak sesuai dengan that do not match the customer’s profile or violations of compliance
profil nasabah atau adanya pelanggaran kebijakan kepatuhan, Bank policies, the Bank has the authority to terminate its business
berwenang melakukan penutupan hubungan usaha dengan nasabah relationship with the customer.
tersebut.
Bank juga menerapkan pendekatan berbasis risiko (risk-based The Bank also implements a risk-based approach in managing money
approach) dalam pengelolaan risiko pencucian uang dan pendanaan laundering and terrorist financing risks, so that resources can be
terorisme, sehingga sumber daya dapat difokuskan pada nasabah, focused on customers, transactions, or areas with high risk levels.
transaksi, atau area yang memiliki tingkat risiko tinggi. Dalam hal ini, In this case, high-risk customers, such as individuals classified
nasabah yang berisiko tinggi, seperti individu yang tergolong dalam as Politically Exposed Persons (PEPs), parties originating from or
kategori Politically Exposed Person (PEP), pihak yang berasal dari atau transacting with parties from high-risk areas, will undergo Enhanced
bertransaksi dengan pihak dari area berisiko tinggi, akan dilakukan Due Diligence.
Enhance Due Dilligence.
Selain itu, kebijakan dan prosedur juga mencakup pengelolaan cross In addition, policies and procedures also cover the management of
border correspondent banking, yaitu hubungan perbankan lintas negara cross-border correspondent banking, which is a cross-border banking
yang memerlukan pengawasan ketat guna mencegah pemanfaatan relationship that requires strict supervision to prevent the use of the
sistem keuangan internasional untuk tujuan ilegal. Bank juga mengatur international financial system for illegal purposes. The bank also
mekanisme transfer dana yang aman dan transparan guna memastikan regulates secure and transparent fund transfer mechanisms to ensure
bahwa setiap transaksi sesuai dengan ketentuan yang berlaku. that every transaction complies with applicable regulations.
Sebagai bagian dari implementasi yang menyeluruh, Bank harus As part of comprehensive implementation, the Bank must ensure that
memastikan penatausahaan dokumen dilakukan dengan baik, documents are properly managed, including the recording, storage, and
termasuk pencatatan, penyimpanan, serta pemantauan dokumen monitoring of documents related to financial transactions. This is to
terkait transaksi keuangan. Hal ini bertujuan untuk memastikan bahwa ensure that relevant information is always available to the competent
informasi yang relevan selalu tersedia bagi otoritas yang berwenang authorities when needed. In addition, the Bank is required to report to
jika diperlukan. Selain itu, Bank wajib menjalankan kewajiban regulators on any activities or transactions that are suspected to be
pelaporan kepada regulator terkait aktivitas atau transaksi yang suspicious, as a form of compliance with regulations and efforts to
terindikasi mencurigakan, sebagai bentuk kepatuhan terhadap regulasi prevent financial crime.
dan upaya pencegahan tindak kejahatan keuangan.
Dengan penerapan kebijakan dan prosedur yang komprehensif serta With the implementation of comprehensive policies and procedures as
pemutakhiran yang dilakukan secara berkala, Bank memastikan well as regular updates, the Bank ensures the effective implementation
efektivitas pelaksanaan program APU, PPT, dan PPPSPM guna of the APU, PPT, and PPPSPM programs to support the creation of a
mendukung terciptanya sistem keuangan yang transparan, aman, dan transparent, secure, and reliable financial system. This implementation
terpercaya. Implementasi tersebut juga diikuti dengan pemenuhan is also followed by the fulfillment of reporting obligations to PPATK in a
kewajiban pelaporan kepada PPATK secara tepat waktu dan sesuai timely manner and in accordance with applicable regulations.
ketentuan yang berlaku.
Sepanjang tahun 2025, Bank telah menyampaikan laporan kepada Throughout 2025, the Bank submitted a total of 6,064 reports to PPATK,
PPATK dengan total 6.064 laporan, yang terdiri dari 1.637 Laporan consisting of 1,637 Cash Transaction Reports (LTKT), 138 Proactive
Transaksi Keuangan Tunai (LTKT), 138 Laporan Transaksi Keuangan Suspicious Transaction Reports (LTKM), and 4,289 Reports of Transfers
Mencurigakan (LTKM proaktif), dan 4.289 Laporan Transfer dari dan ke from and to Foreign Countries (LTKL).
Luar Negeri (LTKL).
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Kategori Nasabah | Customer Categories Jumlah | Total
High Risk 312
Medium Risk 38.732
Low Risk 26.376
Jumlah | Total 65.420
Untuk terus meningkatkan kualitas dan kapasitas penerapan program To continue improving the quality and capacity of the implementation
APU-PPT & PPPSPM Bank selalu berkomitmen dalam menyempurnaan of the APU-PPT & PPPSPM programs, the Bank is always committed
kebijakan, serta pengawasan aktif dari manajemen melalui pelatihan- to refining its policies and actively monitoring management through
pelatihan yang diberikan melalui internal maupun external. Bank juga internal and external training. The Bank also continuously develops
senantiasa melakukan pengembangan dan penyempurnaan dalam and refines the implementation of the APU, PPT & PPPSPM programs,
penerapan program APU, PPT & PPPSPM antara lain meliputi: including:
• Menyusun dan mengevaluasi kebijakan dan prosedur pelaksanaan • Formulating and evaluating APU, PPT & PPPSPM implementation
APU, PPT & PPPSPM sesuai dengan peraturan dan kebijakan policies and procedures in accordance with the latest regulations
otoritas / regulator terkini. and policies of the authorities/regulators.
• Memastikan kecukupan kebijakan dan prosedur APU-PPT & • Ensuring that APU-PPT & PPPSPM policies and procedures are
PPPSPM telah sesuai dengan, perkembangan bisnis maupun adequate and in line with the Bank’s business development and
komplektisitas usaha Bank. complexity.
• Mengelola pelaporan kepada Regulator terkait Laporan Transaksi • Managing reports to regulators related to Cash Transaction
Keuangan Tunai (LTKT), Laporan Transaksi Keuangan Mencurigakan Reports (LTKT), Suspicious Transaction Reports (LTKM), Domestic
(LTKM), Laporan Transaksi Keuangan dari dan ke Luar Negeri (LTKL) and Foreign Transaction Reports (LTKL), and Integrated Service
dan Laporan Sistem Informasi Pengguna Jasa Terpadu (SIPESAT). User Information System Reports (SIPESAT).
• Melakukan sosialisasi kebijakan dan prosedur penerapan program • Conducting socialization of policies and procedures for the
APU PPT & PPPSPM yang di usulkan oleh Direksi dan di setujui implementation of the APU PPT & PPPSPM program proposed by
oleh Dewan Komisaris kepada unit-unit terkait the Board of Directors and approved by the Board of Commissioners
to the relevant units.
• Memantau pengkinian profil nasabah dan profil transaksi nasabah. • Monitoring updates to customer profiles and customer transaction
profiles.
• Memastikan pengkinian database daftar teroris dilakukan secara • Ensuring that the terrorist list database is updated regularly based
berkala berdasarkan database Daftar Teroris dan Organisasi on the published Terrorist and Terrorist Organization List (DTTOT)
Teroris (DTTOT) dan Daftar Proliferasi Senjata Pemusnah Massal and Weapons of Mass Destruction Proliferation List (DPPSPM)
(DPPSPM) yang dipublikasikan. databases.
• Memastikan pengkinian kategori Negara berisiko tinggi setelah • Ensuring the updating of high-risk country categories after
diterimanya daftar baru/pengkinian data dari Otoritas Jasa receiving new lists/data updates from the Financial Services
Keuangan atau setelah diterbitkannya publikasi Negara berisiko Authority or after the publication of high-risk and non-cooperative
tinggi dan tidak kooperatif oleh FATF countries by the FATF.
• Memastikan adanya sistem yang mendukung program APU-PPT • Ensuring that there is a system that supports the APU-PPT &
& PPPSPM dan kebijakan dan prosedur APU-PPT & PPPSPM PPPSPM program and that the APU-PPT & PPPSPM policies
telah dilaksanakan sesuai dengan kebijakan dan prosedur yang and procedures have been implemented in accordance with the
ditetapkan. established policies and procedures.
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Sekretaris Perusahaan
Company Secretary
Sekretaris Perusahaan memiliki peranan penting sebagai liaison officer The Corporate Secretary plays an important role as liaison officer
dan penghubung utama antara Bank dengan pihak eksternal, termasuk and main liaison between the Bank and external parties, including
pemegang saham serta pelaku pasar modal lainnya, guna memelihara shareholders and other capital market players, in order to maintain
citra dan melindungi kepentingan Bank secara berkesinambungan. the Bank’s image and protect its interests on an ongoing basis. The
Sekretaris Perusahaan berperan dalam memastikan kelancaran Corporate Secretary is responsible for ensuring smooth communication
komunikasi serta kepatuhan Bank terhadap peraturan perundang- and the Bank’s compliance with applicable laws and regulations,
undangan yang berlaku, dan bertanggung jawab langsung kepada and reports directly to the President Director. Through the Corporate
Direktur Utama. Melalui fungsi Sekretaris Perusahaan, Bank Secretary function, the Bank discloses information to all stakeholders,
melaksanakan keterbukaan informasi kepada seluruh pemangku including the transparent, accurate, and timely disclosure of material
kepentingan, termasuk penyampaian informasi material yang berkaitan information related to the Bank in accordance with capital market
dengan Bank secara transparan, akurat, dan tepat waktu sesuai dengan authority regulations. The Corporate Secretary function has been
ketentuan otoritas pasar modal. Fungsi Sekretaris Perusahaan telah established in accordance with Financial Services Authority Regulation
dibentuk sesuai dengan Peraturan Otoritas Jasa Keuangan No. 35/ No. 35/POJK.04/2014 concerning Corporate Secretaries of Issuers or
POJK.04/2014 tentang Sekretaris Perusahaan Emiten atau Perusahaan Public Companies.
Publik.
Pembentukan Sekretaris Perusahaan berdasarkan Surat Keputusan The establishment of the Corporate Secretary based on the Director’s
Direktur No. 035/SK/DIR/06/2020 sejak tanggal 15 Juni 2020 yang Decree No. 035/SK/DIR/06/2020 dated June 15, 2020, which
mengangkat Iwan Djayawasita sebagai Sekretaris Perusahaan. appointed Iwan Djayawasita as Corporate Secretary.
Profil Sekretaris Perusahaan Profile of The Corporate Secretary
Iwan Djayawasita
Sekretaris Perusahaan | Corporate Secretary
Profil lengkap disampaikan pada bagian “Pejabat Eksekutif” halaman 84 yang terdapat dalam
Laporan Integrasi ini.
The complete profile is presented in the “Executive Officers” section on page 84 of this Integrated
Report.
Sekretaris Perusahaan saat ini dijabat oleh Iwan Djayawasita yang The Corporate Secretary is currently held by Iwan Djayawasita who
diangkat sejak tanggal 15 Juni 2020 hingga akhir Desember 2025. was appointed from June 15, 2020 until the end of December 2025. He
Beliau merupakan Warga Negara Indonesia, usia 46 tahun berdomisili is an Indonesian citizen, 46 years old, domiciled in Indonesia. Obtained
di Indonesia. Memperoleh gelar Sarjana Teknik untuk jurusan program a bachelor’s degree in Engineering majoring in Industrial Engineering
studi Teknik dan Manajemen Industri dari Universitas 17 Agustus 1945 and Management from the University of 17 August 1945 Surabaya.
Surabaya. Sebelumnya pernah menjabat sebagai Manager Consumer Previously, he served as Manager Consumer Asset at HSBC Bank,
Asset di Bank HSBC, Team Leader Funding Consumer Banking Retail & Team Leader Funding Consumer Banking Retail & Corporate Business
Corporate Business Banking di Bank Commonwealth, Senior Manager Banking at Commonwealth Bank, Senior Manager Corporate &
Corporate & Commercial Funding Business di Bank OCBC NISP Tbk., AVP Commercial Funding Business at Bank OCBC NISP Tbk., AVP Corporate
Corporate Transaction Banking, Cash Management and Trade di Bank Transaction Banking, Cash Management and Trade at Bank Rabobank
Rabobank Indonesia, serta di Bank Mega menjabat sebagai AVP Regional Indonesia, and at Bank Mega as AVP Regional Corporate Funding
Corporate Funding Manager merangkap Senior Branch Manager. Manager concurrently Senior Branch Manager.
Tugas dan Tanggung Jawab Sekretaris Duties and Responsibilities of The Company Secretary
Perusahaan
1. Mengikuti perkembangan Pasar Modal, khususnya peraturan 1. Monitoring developments in the Capital Market, particularly the
perundang-undangan yang berlaku di Pasar Modal; laws and regulations applicable to the Capital Market;
2. Memberi masukan kepada Direksi dan Dewan Komisaris untuk 2. Providing input to the Board of Directors and Board of
mematuhi ketentuan peraturan perundang-undangan di bidang Commissioners to comply with laws and regulations in the Capital
Pasar Modal; Market sector;
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3. Membantu Direksi dan Dewan Komisaris dalam pelaksanaan tata 3. Assisting the Board of Directors and Board of Commissioners in
kelola perusahaan terbuka yang meliputi: implementing corporate governance for public companies, which
includes:
• Keterbukaan informasi kepada masyarakat, termasuk • Disclosure of information to the public, including the
ketersediaan informasi pada Website Perusahaan; availability of information on the Company’s website;
• Penyampaian laporan kepada Otoritas Jasa Keuangan tepat • Submitting reports to the Financial Services Authority in a
waktu; timely manner;
• Mempublikasikan kepada masyarakat melalui Bursa Efek • Publishing to the public through the Indonesia Stock
Indonesia setiap kejadian penting dan material dalam rangka Exchange any important and material events in the context of
keterbukaan informasi; information disclosure;
• Penyelenggaraan dan dokumentasi Rapat Umum Pemegang Saham; • Organizing and documenting General Shareholders’ Meetings;
• Memfasilitasi dan mendukung pelaksanaan rapat Direksi dan/ • Facilitating and supporting the implementation of Board of
atau Dewan Komisaris; Directors and/or Board of Commissioners meetings;
• Melakukan koordinasi dengan satuan kerja terkait dan pihak / • Coordinating with relevant work units and external parties/
lembaga eksternal dalam rangka kegiatan aksi korporasi. institutions in the context of corporate actions.
4. Sebagai penghubung antara Perusahaan dengan pemegang 4. Acting as a liaison between the Company and shareholders, the
saham, Otoritas Jasa Keuangan dan pemangku kepentingan Financial Services Authority, and other stakeholders.
lainnya.
Pelaksanaan Tugas Sekretaris Perusahaan Implementation of The Duties of The Company
Tahun 2025 Secretary in 2025
Sekretaris Perusahaan telah melaksanakan tugas dan tanggung jawab The Corporate Secretary has carried out his duties and responsibilities
sesuai fungsinya disepanjang tahun 2025 ini, dengan detail informasi in accordance with his functions throughout 2025, with the following
sebagai berikut: details:
1. Mengoordinasi pelaksanaan pelaporan terkait keterbukaan 1. Coordinating the implementation of reporting related to
informasi kepada regulator (Otoritas Jasa Keuangan, Bursa Efek information disclosure to regulators (Financial Services Authority,
Indonesia, Bank Indonesia, dan lain-lain); Indonesia Stock Exchange, Bank Indonesia, and others);
2. Menyampaikan pelaporan keterbukaan informasi melalui OJK 2. Submitting information disclosure reports through the OJK Capital
Pasar Modal, website Bursa Efek Indonesia, website KSEI dan Market, the Indonesia Stock Exchange website, the KSEI website,
website Bank; and the Bank website;
3. Membina komunikasi dan hubungan dengan profesi penunjang 3. Fostering communication and relationships with capital market
pasar modal termasuk biro administrasi efek, Perhimpunan Bank support professions, including securities administration bureaus,
Nasional, Asosiasi Emiten Indonesia, dan asosiasi lainnya terkait the National Bank Association, the Indonesian Issuers Association,
pelaksanaan tugas Sekretaris Perusahaan; and other associations related to the implementation of the
Company Secretary’s duties;
4. Mengoordinasi penyelenggaraan RUPS Tahunan dan RUPS Luar 4. Coordinating the implementation of Annual General Meetings of
Biasa serta paparan publik; Shareholders and Extraordinary General Meetings of Shareholders
as well as public presentations;
5. Mengkoordinasi penyelenggaraan dan dokumentasi rapat Dewan 5. Coordinating the organization and documentation of Board of
Komisaris dan Direksi; Commissioners and Board of Directors meetings;
6. Mengkoordinasi dan administrasi pencatatan kepemilikan saham; 6. Coordinating and administering the recording of share ownership.
7. Mengoordinasi penyusunan Laporan Tahunan dan Laporan 7. Coordinating the preparation of the Annual Report and
Keberlanjutan Tahun Buku 2025; Sustainability Report for the 2025 fiscal year;
8. Memantau dinamika Pasar Modal dnegan berpartisipasi dalam 8. Monitoring capital market dynamics by participating in seminars,
seminar, workshop, dan sosialisasi yang diadakan oleh otoritas workshops, and socialization events held by relevant authorities,
terkati, termasuk Bursa Efek Indonesia dan Asosisasi Emiten including the Indonesia Stock Exchange and the Indonesian Issuers
Indonesia; Association;
9. Mengadakan Paparan Publik (Public Expose) sebagai bagian dari 9. Conducting Public Exposures as part of information disclosure to
keterbukaan informasi kepada publik dan investor; the public and investors;
10. Berkoordinasi dan memastikan pelaporan tepat waku kepada 10. Coordinate and ensure timely reporting to regulators such as the
regulator OJK, Kementerian terkait, serta Self Regulatory Financial Services Authority (OJK), relevant ministries, and Self
Organization (SRO) seperti BEI, KSEI, dan KPEI sesuai dengan Regulatory Organizations (SROs) such as the IDX, KSEI, and KPEI in
regulasi yang berlaku. accordance with applicable regulations.
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Pendidikan / Pelatihan Sekretaris Perusahaan Education / Training of Company Secretaries
Sepanjang tahun 2025, Sekretaris Perusahaan mengikuti beberapa Throughout 2025, the Corporate Secretary participated in several
pelatihan dalam rangka pengembangan kompetensi yaitu : training programs for competency development, namely:
Program Pelatihan Penyelenggara Waktu
Training Program Organizer Time
Cyber Hygiene Secure AI Kasikornbank 1-Jan-25 17-Jan-25
Cyber Hygiene Secure Data Practice Kasikornbank 1-Jan-25 17-Jan-25
Webinar Penyegaran Emiten Perusahaan Publik POJK No 15 tahun 2022 dan POJK No 29 tahun 2023 AEI dan OJK Pasar Modal 23-Jan-25 23-Jan-25
Terntang Aksi Korporasi
Webinar Sosialisasi ESG Reporting untuk peningkatan Tata Kelola Perusahaan yang berkelanjutan AEI 22-Jan-25 22-Jan-25
Webinar ESG Talk Series 1: Exploring Green Technologies on How CCS and CCUS Contribute to AEI dan UNAIR 1-Feb-25 1-Feb-25
Decarbonzation
Rapat Dengar Pendapat Rancangan POJK Transparansi dan Publikasi Laporan Bank OJK 6-Feb-25 6-Feb-25
Webinar Sosialisasi POJK No. 45 Tahun 2024 tentang Pengembangan dan penguatan Emiten dan OJK Pasar Modal 6-Feb-25 6-Feb-25
Perusahaan Publik
Webinar Sosialisasi Taksonomi Untuk Keuangan Berkelanjutan Indoesia OJK Pasar Modal 24-Feb-25 24-Feb-25
Webinar Mencermati Kebijakan Climate Risk Management dan Scenario Analysis Perbankan AEI dan BATS Consulting 25-Feb-25 25-Feb-25
Webinar ESG Talk Series 2: Integrating Proper Standards into Sustainability Strategies AEI dan UNAIR 4-Mar-25 4-Mar-25
Webinar Topic: Siapa dibalik korporasi? Mencermati Transparansi Beneficial Ownership dan AEI dan Law Science Business 19-Mar-25 19-Mar-25
Pengaturannya di Indonesia
Webinar Navigating Sustainability Reporting Standards: IFRS AEI dan IDX 20-Mar-25 20-Mar-25
Annual Cybersecurity Exam 2025 Kasikornbank 23-Apr-25 31-May-25
Sosialiasi KRI G-RM.IRM-005.01-04-25 terkait Laporan Regulator Divisi Risk Management 29-Apr-25 29-Apr-25
Webinar Pendalaman POJK 45 Tahun 2024 Tentang Pengembangan dan Penguatan Emiten dan OJK Pasar Modal 30-Apr-25 30-Apr-25
Perusahaan Publik
Webinar Form E020 Decoded: Strategi ESG dan Emisi GRK untuk Eksekutif Perusahaan Tercatat AEI dan PT Jumbo Megah 16-Apr-25 16-Apr-25
Perkasa
Webinar ESG Talk Series 4 : SROI as a Framework for Evaluating CSR Impact AEI dan UNAIR 22-May-25 22-May-25
Webinar Spesial Standar Sektor Jasa Keuangan GRI AEI. IDX dan GRI 20-May-25 20-May-25
Webinar Sosialisasi POJK No 9 tahun 2025 tentang Dematerialisasi Efek Bersifat Ekuitas dan OJK Pasar Modal 19-Jun-25 19-Jun-25
Pengelolaan Aset Yang Tidak Diklaim di Pasar Modal
Webinar ESG Talk Series 5: IFRS S1 dan S2: A Guide to Reporting on Climate Risks and impacts AEI dan UNAIR 24-Jun-25 24-Jun-25
SPARK: Leadership Development Program - Advacing Toward Trusted Leadership PT Dunamis 3-Jul-25 5-Jul-25
Sosialisasi Perubahan Alur Data Leakage Prevention Risk Management Div. 10-Jul-25 10-Jul-25
Cyber Hygiene Phishing Awareness KBank 28-Jul-25 15-Aug-25
Kick Off Most Valuable Project Award HR Services and Strategi Div. 11-Aug-25 11-Aug-25
Sosialisasi Ketentuan Perbankan: (1) RPOJK Transparansi dan Publikasi Laporan Bank, (2) RPOJK OJK 14-Aug-25 14-Aug-25
Pelaporan Bank Umum melalui Sistem Pelaporan OJK, (3) Penerapan Tata Kelola Bank Umum
Menguasai Strategi Perhitungan Emisi Mandiri Perusahaan Secara Akurat AEI 20-Aug-25 20-Aug-25
Rapat Dengar Pendapat RPOJK TKA dan RSEOJK Transparansi BUK OJK 20-Aug-25 20-Aug-25
Mewujudkan Hari Tua yang Sejahtera: Strategi Peningkatan Kepesertaan Dana Pensiun di Sektor OJK 21-Aug-25 21-Aug-25
Informal
Pemenuhan Ketentuan Free Float dan Jumlah Pemegang Saham IDX 21-Aug-25 21-Aug-25
Refresher Sertifikasi Manajemen Risiko Jenjang 6 2025 Lentera Mulia Persada 21-Aug-25 22-Aug-25
Refresher Kebijakan Pelindungan Data Pribadi Bank Batch 1 Divisi Compliance 26-Aug-25 26-Aug-25
Sosialisasi Kebijakan Pengadaan Barang dan/atau Jasa Divisi Finance Accounting 1-Sep-25 1-Sep-25
Webinar GRI 102 & GRI 103: Climate Change and Energy Topic Standards BEI, GRI, dan AEI 3-Sep-25 3-Sep-25
Sosialisasi SOP Pengelolaan BMAS Sharepoint dan SOP Pengelolaan Website Bank Maspion Divisi Branding 3-Sep-25 3-Sep-25
Communication
Permintaan Tanggapan dan Rapat Dengar Pendapat atas RSEOJK APOLO BUK OJK 15-Sep-25 15-Sep-25
Sosialisasi SOP Perpajakan Divisi Finance Accounting 16-Sep-25 16-Sep-25
E Learning Operational Incident Reporting Excellence KBank 17-Sep-25 31-Oct-25
E Learning Three Lines of Defense Framework KBank 17-Sep-25 31-Oct-25
Webinar IDX–UN SSE: Workshop on IFRS Sustainability Standards BEI 23-Sep-25 23-Sep-25
Webinar Menjelajahi Diversifikasi Solusi RUPS Elektronik: Peran Strategis BAE dalam AEI 23-Sep-25 23-Sep-25
Tata Kelola Emiten
Webinar IDX Green Equity Designation Initiative BEI 3-Oct-25 3-Oct-25
Sosialisasi IT Investment Working Group Phase 2 and PMLC Workflow Control Tower dan IT 8-Oct-25 8-Oct-25
Management
Webinar Internasional OJK Berdayakan Investor: Investasi Cerdas dan Aman Dari Penipuan OJK 9-Oct-25 9-Oct-25
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Program Pelatihan Penyelenggara Waktu
Training Program Organizer Time
Sosialiasi Pernyataan Standar Pengungkapan Keberlanjutan (PSPK 1 dan PSPK 2) IDX-IAI 29-Oct-25 29-Oct-25
Workshop Pelaporan Rencana Kegiatan Literasi dan Inklusi Keuangan melalui Sistem Informasi OJK 30-Oct-25 30-Oct-25
Pelaporan Edukasi dan Pelindungan Konsumen SiPEDULI kepada Pelaku Usaha Jasa Keuangan
Refresher Cyber Hygiene Culture - Secure Data Practice KBank 31-Oct-25 9-Dec-25
Executive Management Outing SKALA, Excellence Asia, 6-Nov-25 8-Nov-25
Remaja Tampubolon
Mandatory Training: Basic APU PPT PPPSPM 2025 AML CFTP 10-Nov-25 31-Dec-25
Sosialisasi Regulasi dan Sistem Pelaporan Perubahan Kepemilikan Saham OJK 19-Dec-25 19-Dec-25
Undangan Sosialisasi Ketentuan Perbankan terkait ILAAP, Lembaga Pemeringkat, Pelaporan BUK OJK 5-Dec-25 5-Dec-25
Melalui Sistem Pelaporan OJK, serta Transparansi dan Publikasi Laporan BUK
SKAI (Satuan Kerja Audit Internal)
SKAI (Internal Audit Unit)
SKAI merupakan bagian dari sistem pengendalian internal yang SKAI is part of an independent and objective internal control system
independen dan objektif yang dirancang untuk memberikan nilai tambah designed to add value and improve company operations by evaluating
dan meningkatkan operasional perusahaan dengan mengevaluasi the effectiveness of risk management, control, and governance
efektivitasnya proses manajemen risiko, kontrol dan tata kelola pada processes in all aspects of the Bank’s business. In performing its
semua aspek bisnis Bank. SKAI dalam melaksanakan fungsinya mengacu functions, SKAI refers to Financial Services Authority Regulation
kepada Peraturan Otoritas Jasa Keuangan No. 01/POJK.03/2019 tanggal No. 01/POJK.03/2019 dated January 28, 2019 concerning the
28 Januari 2019 tentang Penerapan Fungsi Audit Internal pada Bank Umum. Implementation of Internal Audit Functions in Commercial Banks.
Dasar Hukum Legal Basis
SKAI dalam melaksanakan fungsinya mengacu kepada: In performing its functions, SKAI refers to:
1. Peraturan Otoritas Jasa Keuangan No. 56/POJK.04/2015 1. Financial Services Authority Regulation No. 56/POJK.04/2015
tanggal 23 Desember 2015 tentang Pembentukan dan Pedoman dated December 23, 2015 concerning the Establishment and
Penyusunan Piagam Unit Audit Internal; Guidelines for the Preparation of Internal Audit Unit Charters;
2. Peraturan Otoritas Jasa Keuangan No. 01/POJK.03/2019 tanggal 2. Financial Services Authority Regulation No. 01/POJK.03/2019
28 Januari 2019 tentang Penerapan Fungsi Audit Internal pada dated January 28, 2019 concerning the Implementation of Internal
Bank Umum; Audit Functions in Commercial Banks;
3. Peraturan Otoritas Jasa Keuangan No. 17 tahun 2023 tanggal 3. Financial Services Authority Regulation No. 17 of 2023 dated
14 September 2023 tentang Penerapan Tata Kelola bagi Bank September 14, 2023 concerning the Implementation of Governance
Umum. for Commercial Banks.
4. Surat Edaran Otoritas Jasa Keuangan No. 14/SEOJK.03/2025 4. Financial Services Authority Circular Letter No. 14/SEOJK.03/2025
tentang Penerapan Tata Kelola bagi Bank Umum. concerning the Implementation of Governance for Commercial Banks.
Visi & Misi SKAI Vision & Mission of SKAI
Visi Vision
Menjadi Audit Internal yang memiliki dedikasi dan profesionalisme To be an Internal Audit that is highly dedicated, professional, and
tinggi dan independen, mampu memberikan nilai tambah bagi Bank, independent, capable of providing added value to the Bank, helping
membantu Bank menuju terciptanya good corporate governance, the Bank achieve good corporate governance, thereby becoming an
sehingga menjadi Bank yang efektif, efisien, mampu menjaga asetnya effective and efficient Bank that is able to safeguard its assets and
dan mematuhi semua aturan yang berlaku. comply with all applicable regulations.
Misi Mission
Misi SKAI adalah SKAI’s mission is
1. Melaksanakan pengawasan internal atas aktivitas unit kerja di 1. To conduct internal oversight of the activities of work units across
seluruh lokasi kerja Bank. all Bank locations.
2. Melaksanakan review dan evaluasi terhadap proses pengendalian 2. To review and evaluate management, operational, and financial
manajemen, operasional, dan keuangan menuju terciptanya good control processes to achieve good corporate governance.
corporate governance. 3. Communicating with the Board of Directors, Board of
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3. Melaksanakan komunikasi dengan Direksi, Dewan Komisaris, Commissioners, Audit Committee, External Auditors, Financial
Komite Audit, Auditor Eksternal, Otoritas Jasa Keuangan dan Services Authority, and other authorities to achieve optimal public
Otoritas lainnya untuk mencapai akuntabilitas publik yang optimal. accountability.
Piagam SKAI SKAI Charter
Piagam SKAI merupakan pedoman tata laksana kerja SKAI yang The SKAI Charter is a guideline for SKAI’s work procedures established
ditetapkan oleh Direktur Utama setelah mendapatkan persetujuan by the President Director after obtaining approval from the Board of
dari Dewan Komisaris dengan mempertimbangkan rekomendasi Commissioners, taking into consideration the recommendations of the
Komite Audit yang memuat visi dan misi, tugas dan tanggung jawab, Audit Committee, which contains the vision and mission, duties and
kedudukan dan kewenangan serta pertanggungjawaban dari SKAI. responsibilities, position and authority, and accountability of SKAI. The
Piagam Internal Audit Bank telah dibuat dan ditetapkan pada tanggal Bank Internal Audit Charter was created and established on April 16,
16 April 2025 dengan mengacu kepada Peraturan Otoritas Jasa 2025, with reference to Financial Services Authority Regulation No.
Keuangan No. 01/POJK.03/2019 tentang Penerapan Fungsi Audit 01/POJK.03/2019 concerning the Implementation of Internal Audit
Intern pada Bank Umum. Piagam SKAI ditinjau dan diperbarui sesuai Functions in Commercial Banks. The SKAI Charter is reviewed and
kebutuhan audit. updated as needed for auditing purposes.
Kedudukan SKAI Position of SKAI
SKAI dipimpin oleh Kepala SKAI yang bertanggung jawab langsung SKAI is led by the Head of SKAI, who reports directly to the President
kepada Direktur Utama dan merupakan unit kerja independen. Kepala Director and is an independent work unit. The Head of SKAI is
SKAI diangkat oleh Direktur Utama dengan persetujuan Dewan appointed by the President Director with the approval of the Board of
Komisaris dan rekomendasi Komite Audit dan telah dilaporkan kepada Commissioners and the recommendation of the Audit Committee, and
Otoritas Jasa Keuangan, Bursa Efek Indonesia, dan Bank Indonesia. has been reported to the Financial Services Authority, the Indonesia
Auditor yang duduk dalam SKAI bertanggung jawab Kepada Kepala Stock Exchange, and Bank Indonesia. Auditors who sit on SKAI are
SKAI. responsible to the Head of SKAI.
Wewenang SKAI Authority of SKAI
• SKAI dalam melaksanakan tugasnya diberikan wewenang untuk • In carrying out its duties, SKAI is authorized to access all relevant
mengakses seluruh informasi yang relevan tentang perusahaan information about the company related to its duties and functions.
terkait dengan tugas dan fungsinya.
• Melakukan komunikasi secara langsung dengan Direksi, Dewan • To communicate directly with the Board of Directors, Board of
Komisaris, dan Komite Audit. Commissioners, and Audit Committee.
• SKAI menyelenggarakan rapat secara berkala atau insidentil • SKAI holds regular or incidental meetings with the Board of
dengan Direksi, Dewan Komisaris, dan/atau Komite Audit. Directors, Board of Commissioners, and/or Audit Committee.
• Melakukan koordinasi dengan auditor ekstern. • Coordinate with external auditors.
• Mengikuti rapat internal bank yang bersifat strategis. • Attends strategic internal bank meetings.
Tugas dan Tanggung Jawab SKAI Duties and Responsibilities of SKAI
• SKAI bertugas untuk membantu tugas Direktur Utama dan • SKAI is tasked with assisting the President Director and Board of
Dewan Komisaris dalam melakukan pengawasan dengan cara Commissioners in their supervisory duties by operationalizing the
menjabarkan secara operasional baik perencanaan, pelaksanaan, planning, implementation, and monitoring of audit results;
maupun pemantauan hasil audit;
• Membuat analisis dan penilaian dibidang keuangan, akuntansi, • Conducting analysis and assessment in the areas of finance,
operasional, dan kegiatan lain melalui audit; accounting, operations, and other activities through audits;
• Mengidentifikasi segala kemungkinan untuk memperbaiki dan • Identifying all possibilities for improving and increasing the
meningkatkan efisiensi penggunaan sumber daya dan dana; efficiency of resource and fund utilization;
• Memberikan saran perbaikan dan informasi yang objektif tentang • Provide improvement suggestions and objective information about
kegiatan yang diperiksa pada semua tingkat manajemen; the activities examined at all management levels;
• Memastikan kepatuhan terhadap hukum peraturan, dan kebijakan • Ensuring compliance with laws, regulations, and policies
yang berlaku baik di lingkungan Bank, maupun peraturan-peraturan applicable within the Bank, as well as other regulations;
lainnya;
• Memberikan keyakinan dan konsultasi yang bersifat independen dan • Providing independent and objective assurance and consulting
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objektif, dengan tujuan untuk meningkatkan nilai dan memperbaiki services, with the aim of enhancing value and improving the
operasional Bank, melalui pendekatan yang sistematis, dengan Bank’s operations, through a systematic approach, by evaluating
cara mengevaluasi dan meningkatkan efektivitas manajemen risiko and improving the effectiveness of risk management, control, and
pengendalian, dan proses tata kelola Bank; corporate governance processes;
• Menyusun dan melaksanakan rencana kerja SKAI tahunan yang • Developing and implementing SKAI’s annual work plan, which
bertujuan untuk membantu Direktur Utama dan Dewan Komisaris aims to assist the President Director and Board of Commissioners
dalam melakukan fungsi pengawasan. Rencana audit tahunan dan in performing their supervisory functions. The annual audit
alokasi anggaran harus disetujui oleh Direktur Utama dan Dewan plan and budget allocation must be approved by the President
Komisaris dengan mempertimbangkan rekomendasi Komite Audit; Director and Board of Commissioners, taking into account the
recommendations of the Audit Committee;
• Menguji dan mengevaluasi pelaksanaan system manajemen risiko • Testing and evaluating the implementation of the risk management
dan pengendalian intern sesuai dengan kebijakan perusahaan; and internal control systems in accordance with company policy;
• Melakukan pemeriksaan dan penilaian atas efisiensi dan • Conducting examinations and assessments of efficiency and
efektivitas di bidang keuangan, akuntansi, operasional, sumber effectiveness in the areas of finance, accounting, operations,
daya manusia, pemasaran, teknologi informasi dan kegiatan human resources, marketing, information technology, and other
lainnya; activities;
• Membuat laporan hasil audit dan menyampaikan laporan tersebut • Prepare audit reports and submit them to the President Director,
kepada Direktur Utama dan salinannya disampaikan kepada with copies sent to the Board of Commissioners, Audit Committee,
Dewan Komisaris, Komite Audit, dan direktur yang membawahkan and directors in charge of compliance;
fungsi kepatuhan;
• Menyampaikan pokok-pokok temuan hasil pemeriksaan dalam • Submitting the main findings of the audit in a report to be
sebuah laporan untuk disampaikan ke Otoritas Jasa Keuangan submitted to the Financial Services Authority every semester;
setiap semester;
• Memantau, menganalisis dan melaporkan pelaksanaan tindak • Monitoring, analyzing, and reporting on the implementation of
lanjut perbaikan yang telah disarankan; recommended corrective actions;
• Menyelenggarakan rapat secara berkala dan insidentil dengan • Conducting regular and ad hoc meetings with the Board of
Direksi, Dewan Komisaris, dan Komite Audit; Directors, Board of Commissioners, and Audit Committee;
• Menyusun program untuk mengevaluasi mutu kegiatan SKAI yang • Developing programs to evaluate the quality of SKAI’s activities;
dilakukannya;
• Bekerja sama dengan unit kerja yang melakukan fungsi • Collaborate with work units that perform internal control functions
pengendalian internal pada Bank dengan mengedepankan at the Bank by prioritizing the effectiveness of control functions;
efektivitas fungsi pengendalian;
• Melakukan pemeriksaan khusus apabila diperlukan; • Conducting special audits when necessary;
• Kaji ulang atas kinerja SKAI dilakukan setiap tahun oleh Komite • The performance of SKAI is reviewed annually by the Audit
Audit dan sekali dalam 3 tahun oleh pengendali mutu independen Committee and once every three years by an independent quality
dari pihak ekstern yang ditetapkan oleh Direktur Utama sesuai controller from an external party appointed by the President
penunjukan oleh Dewan Komisaris dengan mempertimbangkan Director as designated by the Board of Commissioners, taking into
rekomendasi Komite Audit. account the recommendations of the Audit Committee.
Profil Kepala SKAI Profile of the Head of SKAI
Sheffik Arzie
Kepala SKAI | Head of SKAI
Profil lengkap disampaikan pada bagian “Pejabat Eksekutif” halaman 83 yang terdapat dalam
Laporan Integrasi ini.
The complete profile is presented in the “Executive Officers” section on page 83 of this Integrated
Report.
Sesuai dengan Surat Keputusan Direksi No. 004/SK/JBTN/01/2025 In accordance with the Decree of the Board of Directors No. 004/SK/
pada tanggal 6 Januari 2025, Kepala SKAI dijabat oleh Sheffik Arzie, JBTN/01/2025 on January 6, 2025, the Head of SKAI is held by Sheffik
Warga Negara Indonesia, 49 tahun yang berdomisili di Indonesia. Arzie, an Indonesian citizen, 49 years old who is domiciled in Indonesia.
Memperoleh gelar Sarjana Teknik dari Universitas Gadjah Mada, He obtained his Bachelor of Engineering degree from Gadjah Mada
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Yogyakarta pada tahun 2001. Sebelumnya pernah menjabat sebagai University, Yogyakarta in 2001. Previously, he served as Commercial
Commercial and Corporate Audit Staf PT Bank CIMB Niaga Tbk, and Corporate Audit Staff of PT Bank CIMB Niaga Tbk, Commercial
Commercial Credit and Counterparty Risk Management Head PT Bank Credit and Counterparty Risk Management Head of PT Bank National
National Nobu Tbk. Nobu Tbk.
Pendidikan / Pelatihan SKAI SKAI Education/Training
Kepala SKAI telah memiliki sertifikasi manajemen risiko Level 5 The Head of SKAI has Level 5 risk management certification and has
dan telah mengikuti refreshment terkait manajemen risiko secara undergone regular refresher courses on risk management. SKAI is
berkala. SKAI berkomitmen dalam mengembangkan kompetensi untuk committed to developing competencies to broaden knowledge and
menambah wawasan dan meningkatkan mutu keterampilan sumber improve the quality of human resources by participating in training and
daya manusia yang dimiliki dengan mengikuti pelatihan dan program other development programs. During 2025, the Head of SKAI and SKAI
pengembangan lainnya. Selama tahun 2025 Kepala SKAI maupun staff staff participated in various seminars and training courses, as follows:
SKAI mengikuti berbagai seminar dan pelatihan sebagai berikut:
Program Pelatihan Penyelenggara Waktu
Training Program Organizer Date
Cyber Hygiene Secure AI Kasikornbank 1-Jan-25 17-Jan-25
Cyber Hygiene Secure Data Practice Kasikornbank 1-Jan-25 17-Jan-25
New Employee Orientation Program Batch 1 Various Division 3-Feb-25 3-Feb-25
Sosialisasi SOP Anti Penyuapan Batch 3 Divisi Compliance 11-Feb-25 11-Feb-25
Proses Kredit untuk Nasabah Segmen Corporate dan Commercial Batch 1 Credit E2E Revamp Team 29-Apr-25 29-Apr-25
Annual Cybersecurity Exam 2025 Kasikornbank 23-Apr-25 31-May-25
Pembekalan Sertifikasi Manajemen Risiko Jenjang 5 PT Lentera Mulia Persada 12-Jun-25 13-Jun-25
Ujian Sertifikasi Manajemen Risiko Jenjang 5 LSPP 8-Jul-25 8-Jul-25
SPARK: Leadership Development Program - Advacing Toward Trusted Leadership PT Dunamis 3-Jul-25 5-Jul-25
Sosialisasi Integritasi Pelaporan Keuangan ICoFR BFDC 31-Jul-25 31-Jul-25
Cyber Hygiene Phishing Awareness KBank 28-Jul-25 15-Aug-25
Refresher Kebijakan Pelindungan Data Pribadi Bank Batch 3 Divisi Compliance 9-Sep-25 9-Sep-25
E Learning Operational Incident Reporting Excellence KBank 17-Sep-25 31-Oct-25
E Learning Three Lines of Defense Framework KBank 17-Sep-25 31-Oct-25
Sosialisasi IT Investment Working Group Phase 1 and PMLC Workflow Control Tower dan IT 1-Oct-25 1-Oct-25
Management
Sosialisasi IT Investment Working Group Phase 2 and PMLC Workflow Control Tower dan IT 8-Oct-25 8-Oct-25
Management
Refresher Cyber Hygiene Culture - Secure Data Practice KBank 31-Oct-25 9-Dec-25
Executive Management Outing SKALA, Excellence Asia, 6-Nov-25 8-Nov-25
Remaja Tampubolon
Mandatory Training: Basic APU PPT PPPSPM 2025 AML CFTP 10-Nov-25 31-Dec-25
Team Building Internal Audit Head of Internal Audit 22-Nov-25 22-Nov-25
Balanced Score Card Workshop for BOD, Chief, and Core Team ISORES 22-Dec-25 23-Dec-25
Mandatory Training: Fraud Awareness 2025 Risk Management Div. 12-Dec-25 31-Dec-25
Seluruh staff SKAI telah memiliki sertifikasi profesi auditor dan All SKAI staff have professional auditor certification and risk
sertifikasi manajemen risiko dari Lembaga Sertifikasi Profesi management certification from the Banking Professional Certification
Perbankan (LSPP) dan Badan Sertifikasi Manajemen Risiko (BSMR). Agency (LSPP) and the Risk Management Certification Agency (BSMR).
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Pelaksanaan Tugas SKAI Tahun 2025 SKAI Task Implementation in 2025
Sepanjang tahun 2025, SKAI telah melakukan audit sesuai dengan Throughout 2025, SKAI conducted audits in accordance with the work
rencana kerja yang telah disetujui oleh Direktur utama dan Dewan plan approved by the President Director and Board of Commissioners,
Komisaris dengan mempertimbangkan rekomendasi Komite Audit. taking into account the recommendations of the Audit Committee. In
Pada tahun 2025, SKAI menyampaikan laporan hasil pelaksanaan 2025, SKAI submitted the following reports on the implementation of
tugas SKAI sebagai berikut: its duties:
• Laporan hasil audit dan monitoring tindak lanjut audit kepada • The audit results report and monitoring of follow-up actions by
Direktur Utama dan salinannya disampaikan kepada Dewan the auditee were submitted to the President Director, with copies
Komisaris, Komite Audit dan Direktur yang membawahkan fungsi sent to the Board of Commissioners, the Audit Committee, and the
kepatuhan Director in charge of compliance.
• Laporan pokok-pokok hasil pemeriksaan SKAI semesteran kepada • Report on the main findings of the semi-annual SKAI audit to the
OJK OJK
• Laporan hasil penilaian kepatuhan (LHPK) BI-RTGS, BI-SKN, BI- • Report on the results of compliance assessments (LHPK) for BI-
Fast, BI-DHN, BI-SSSS, dan BI-ETP kepada Bank Indonesia. RTGS, BI-SKN, BI-Fast, BI-DHN, BI-SSSS, and BI-ETP to Bank
Indonesia.
• Laporan kualitas data single customer view dan kehandalan • Report on the quality of single customer view data and system
sistem kepada Lembaga Penjaminan Simpanan reliability to the Deposit Insurance Corporation
Pada tahun 2025, secara keseluruhan SKAI telah bekerja secara In 2025, SKAI will have worked independently and objectively, without
independen, objektif dan tidak terdapat intervensi dari pihak manapun. interference from any party.
Fungsi Audit Eksternal
External Audit Function
Dewan Komisaris Perseroan diberikan wewenang oleh RUPS untuk The Board of Commissioners of the Company is authorized by the GMS to
menunjuk Kantor Akuntan Publik (KAP) dan Akuntan Publik (AP) terdaftar appoint a registered Public Accounting Firm (KAP) and Public Accountant
untuk mengaudit laporan keuangan Perseroan untuk tahun buku yang (AP) to audit the Company’s financial statements for the fiscal year
berakhir pada 31 Desember 2025, serta menetapkan honorarium dan ending December 31, 2025, as well as to determine the honorarium and
persyaratan lainnya dengan memperhatikan rekomendasi Komite other requirements by taking into account the recommendations of the
Audit dan ketentuan perundang-undangan yang berlaku. Berdasarkan Audit Committee and the applicable laws and regulations. Based on this
kuasa tersebut dan rekomendasi Komite Audit, Dewan Komisaris telah authority and the recommendations of the Audit Committee, the Board of
menunjuk KAP Binder Dijker Otte (BDO) Tanubrata, Sutanto, Fahmi, Commissioners has appointed KAP Binder Dijker Otte (BDO) Tanubrata,
Bambang & Rekan untuk melakukan audit Laporan Keuangan tahun buku Sutanto, Fahmi, Bambang & Partners to audit the Financial Statements for
yang berakhir pada 31 Desember 2025, sebagaimana tertuang dalam the fiscal year ending December 31, 2025, as stated in BDO Engagement
Engagement Letter BDO No. B1393/SSF/A25/132/09-25 tanggal 11 Letter No. B1393/SSF/A25/132/09-25 dated September 11, 2025, with
September 2025, dengan biaya jasa audit sebesar Rp1.150.000.000 (Satu audit fees amounting to Rp1,150,000,000 (One Billion One Hundred
Miliar Seratus Lima Puluh Juta Rupiah). Penunjukan Kantor Akuntan Fifty Million Rupiah). The appointment of the Public Accounting Firm
Publik dan Akuntan Publik ini dilakukan sesuai ketentuan Otoritas Jasa and Public Accountant is in accordance with the provisions of Financial
Keuangan No. 9 Tahun 2023 tentang Penggunaan Jasa Akuntan Publik Services Authority Regulation No. 9 of 2023 concerning the Use of Public
dan Kantor Akuntan Publik dalam Kegiatan Jasa Keuangan. Accountants and Public Accounting Firms in Financial Services Activities.
Penunjukan KAP Binder Dijker Otte (BDO) Tanubrata, Sutanto, Fahmi, The appointment of KAP Binder Dijker Otte (BDO) Tanubrata, Sutanto,
Bambang & Rekan telah dilakukan sesuai ketentuan yang berlaku Fahmi, Bambang & Partners has been carried out in accordance with
antara lain: applicable regulations, including:
• Merupakan Kantor Akuntan Publik dan Akuntan Publik yang • It is a Public Accounting Firm and Public Accountant registered
terdaftar di Otoritas Jasa Keuangan. with the Financial Services Authority.
• Pihak Akuntan Publik tidak memberikan jasa profesional • The Public Accountant does not provide any professional services
lainnya selain jasa audit kepada Bank sehingga tidak terdapat other than audit services to the Bank, so there is no possibility of
kemungkinan terjadinya benturan kepentingan. a conflict of interest.
• Akuntan Publik dan KAP melaksanakan tugas secara independen • The Public Accountant and the Public Accounting Firm perform
sesuai dengan pedoman standar profesi akuntan publik, serta their duties independently in accordance with the professional
ruang lingkup audit yang telah ditentukan. standards of public accountants, as well as the scope of the audit
that has been determined.
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Fungsi Manajemen Risiko dan Pengendalian Internal
Risk Management and Internal Control Functions
Manajemen Risiko Risk Management
Manajemen Risiko adalah serangkaian metodologi dan prosedur Risk Management is a series of methodologies and procedures used
yang digunakan untuk mengidentifikasi, mengukur, memantau, dan to identify, measure, monitor, and control risks arising from all of a
mengendalikan Risiko yang timbul dari seluruh kegiatan usaha Bank. Bank’s business activities. The growth and development of a Bank’s
Seiring dengan bertumbuh dan berkembangnya kegiatan usaha Bank business activities leads to increasing risks. Therefore, to adapt to
menyebabkan semakin meningkatnya risiko yang dihadapi. Oleh karena the banking business environment, Banks are required to implement
itu, agar mampu beradaptasi dalam lingkungan bisnis perbankan, Bank Risk Management. In implementing this, Banks refer to Financial
dituntut untuk menerapkan Manajemen Risiko. Dalam penerapannya, Services Authority Regulation No. 18/POJK.03/2016 concerning
Bank merujuk pada Peraturan Otoritas Jasa Keuangan No. 18/ the Implementation of Risk Management for Commercial Banks and
POJK.03/2016 tentang Penerapan Manajemen Risiko bagi Bank Umum Financial Services Authority Circular Letter No. 34/SEOJK.03/2016
dan Surat Edaran Otoritas Jasa Keuangan No. 34/ SEOJK.03/2016 concerning the Implementation of Risk Management for Commercial
tentang Penerapan Manajemen Risiko bagi Bank Umum. Pendekatan Banks. The approach taken to support the effective and comprehensive
yang dilakukan dalam mendukung penerapan manajemen risiko secara implementation of risk management encompasses 4 pillars:
efektif dan komprehensif yang mencakup 4 pilar, yaitu:
• Pengawasan aktif Dewan Komisaris dan Direksi • Active supervision by the Board of Commissioners and Directors
• Kecukupan kebijakan dan prosedur manajemen risiko serta • Adequate risk management policies and procedures and risk limit
penetapan limit risiko setting
• Kecukupan proses identifikasi, pengukuran, pemantauan dan • Adequate risk management identification, measurement,
pengendalian manajemen risiko serta sistem informasi manajemen monitoring, and control processes, as well as risk management
risiko information systems
• Sistem pengendalian intern • Internal control systems
Bank telah membentuk Divisi Manajemen Risiko yang melakukan The Bank has established a Risk Management Division that manages
pengelolaan seluruh risiko dalam kaitanya dengan aktifitas perbankan all risks related to its banking activities. The Risk Management
yang dijalankan. Divisi Manajemen Risiko berada pada pengawasan Division is under the supervision of the Credit and Risk Director, and in
Direktur Credit dan Risk yang dalam implementasi terdiri atas beberapa its implementation, it consists of several sections, namely:
bagian yakni:
• Portofolio Management • Portofolio Management
• Integrated Risk Managenent • Integrated Risk Managenent
• Credit Risk Control • Credit Risk Control
• Credit Model • Credit Model
• Risk Reporting • Risk Reporting
• Unit Anti Fraud • Unit Anti Fraud
Divisi manajemen Risiko yang dibentuk, independen terhadap The Risk Management Division was established independently of the
bisnis unit, fungsi kepatuhan dan audit internal. Secara umum business units, compliance functions, and internal audit. In general,
Divisi manajemen risiko telah melakukan penyusunan, penetapan, the Risk Management Division has developed, established, and
dan mengkinikan prosedur dan framework untuk mengidentifikasi, updated procedures and frameworks to identify, measure, monitor,
mengukur, memonitor dan mengendalikan risiko, yang dilakukan sesuai and control risks in accordance with the development of the Bank’s
dengan perkembangan kegiatan usaha Bank maupun perubahan business activities and changes in regulatory requirements. During
peraturan otoritas. Selama tahun 2025, secara garis besar pengelolaan 2025, the Bank’s risk management can be described as follows:
risiko Bank dapat didiskripsikan sebagai berikut:
• Melakukan monitoring terhadap kredit-kredit yang telah disalurkan • Monitoring disbursed loans and focusing on controlling Non-
dan berfokus pada pengendalian Non-Performing Loan (NPL) Performing Loans (NPLs)
• Melakukan mitigasi risiko kredit melalui Early Alert Monitoring • Mitigating credit risk through the Early Alert Monitoring Forum &
Forum & Credit Risk Control Unit Credit Risk Control Unit
• Mengembangan credit risk rating untuk dapat membantu menilai • Developing credit risk ratings to assist in assessing loan
pengajuan kredit. applications.
• Menetapkan portfolio guideline guna mengarahkan dan memantau • Establishing portfolio guidelines to direct and monitor credit
penyaluran kredit ke sektor sektor yang memiliki pertumbuhan baik distribution to sectors with good growth
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• Mengembangkan prosedur dan alat untuk identifikasi, pengukuran, • Developing procedures and tools for identifying, measuring,
pemantauan, dan pengendalian Risiko monitoring, and controlling risk
• Melakukan kajian risiko terhadap usulan produk dan/atau aktivitas • Conducting risk assessments on proposed new products and/or
baru activities
• Melakukan stress test untuk risiko kredit, pasar maupun likuiditas • Conducting stress tests for credit, market, and liquidity risks
• Melakukan monitoring likuiditas harian seperti Liquidity Coverage • Monitoring daily liquidity such as Liquidity Coverage Ratio (LCR),
Ratio (LCR), Net Stable Funding Ratio (NSFR), aset likuid terhadap Net Stable Funding Ratio (NSFR), liquid assets against Non-Core
Non-Core Deposit, aset likuid terhadap Dana Pihak Ketiga, Rasio Deposits, liquid assets against Third Party Funds, Macroprudential
Intermediasi Makroprudensial (RIM) serta rasio-rasio likuiditas lainnya Intermediation Ratio (RIM) and other liquidity ratios
• Melakukan pengelolaan Risiko Operasional di seluruh Unit • Managing Operational Risk across all units at Maspion Bank,
yang ada di bank Maspion meliputi identifikasi, pengukuran, including identification, measurement, monitoring, and control
pemantauan, dan pengendalian melalui perangkat Risiko through Operational Risk tools such as Risk Control Self
Operasional, seperti Risk Control Self Assessment (RCSA), Key Assessment (RCSA), Key Risk Indicator (KRI), and Operational Risk
Risk Indicator (KRI), dan Operational Risk Event Database (ORED). Event Database (ORED).
• Berperan aktif dalam meningkatkan risk awareness bagi seluruh • Playing an active role in increasing risk awareness for all
karyawan di setiap Unit, melalui sosialisasi, implementasi employees in each Unit, through socialization, implementation of
perangkat Risiko Operasional, dan sharing session. Operational Risk tools, and sharing sessions.
• Melakukan pengembangan Business Continuity Management • Developing Business Continuity Management (BCM) with a
(BCM) dengan fokus meningkatkan ketahanan operasioanl focus on improving operational resilience and readiness in facing
(operational resilience) dan kesiapan dalam menghadapi potensi potential critical disruptions to the Bank’s main services.
ganguan kritikal terhadap layanan utama Bank.
• Melakukan pemantauan atas Risk Appetite dan Tolerance secara • Conducting regular monitoring of Risk Appetite and Tolerance.
rutin
• Melakukan penerapan Strategi Anti Fraud, berdasarkan 4 pilar • Implementing an Anti-Fraud Strategy based on four pillars:
yaitu pencegahan; deteksi; Investigasi, pelaporan dan sanksi; prevention; detection; investigation, reporting, and sanctions;
pemantauan, evaluasi dan tindak lanjut. monitoring, evaluation, and follow-up.
Pembahasan mengenai Fungsi Manajemen Risiko secara lebih lanjut Further discussion on the Risk Management Function can be found in
terdapat pada bagian Manajemen Risiko pada Laporan Tahunan ini. the Risk Management section of this Annual Report.
Pengendalian Internal Internal Control
Pengendalian Internal merupakan satu kesatuan metodologi, kebijakan, Internal Control is a set of methodologies, policies, procedures, and
prosedur, dan penyusunan organisasi yang ditujukan untuk melakukan organizational structures aimed at identifying, measuring, monitoring,
identifikasi, pengukuran, pemantauan, serta pengendalian risiko yang and controlling risks that arise using a risk-based approach. The Risk
timbul dengan pendekatan berbasis risiko.Kerangka kerja Pengelolaan Management and Internal Control framework at Bank Maspion adopts
Risiko dan Pengendalian Internal di Bank Maspion mengadopsi the Three Lines of Defense Approach. Defense Approach (Three Lines
Pendekatan Tiga Lini Pertahanan (Three Lines of Defense) yang tertera of Defense) as described below:
seperti di bawah ini:
• Lini Pertahanan Pertama, yaitu unit bisnis dan unit pendukung • The First Line of Defense, namely business units and support units
(risk taking units), bertanggung jawab secara langsung atas (risk taking units), is directly responsible for the application and
penerapan dan pelaksanaan pengendalian internal dalam kegiatan implementation of internal control in daily operational activities.
operasional sehari-hari. Pada lini ini, Bank telah membentuk In this line, the Bank has established a Quality Assurance function
fungsi Quality Assurance yang bertugas melakukan evaluasi atas tasked with evaluating the implementation of internal controls by
implementasi pengendalian internal oleh unit kerja terkait, guna the relevant work units to ensure that processes and activities are
memastikan bahwa proses dan aktivitas telah berjalan sesuai carried out in accordance with applicable policies, procedures, and
dengan kebijakan, prosedur, dan ketentuan yang berlaku. regulations.
• Lini Pertahanan Kedua, yaitu fungsi manajemen risiko dan fungsi • The Second Line of Defense, namely the risk management and
kepatuhan, berperan dalam menyusun kerangka kebijakan, compliance functions, plays a role in developing policy frameworks
metodologi, serta melakukan pemantauan dan pengawasan atas and methodologies, as well as monitoring and supervising the
penerapan pengendalian internal dan manajemen risiko oleh implementation of internal controls and risk management by the
lini pertahanan pertama. Lini ini juga memberikan rekomendasi first line of defense. This line also provides recommendations for
perbaikan serta memastikan kesesuaian penerapan pengendalian improvement and ensures that the implementation of internal
internal dengan ketentuan regulator dan kebijakan internal Bank. controls complies with regulatory requirements and the Bank’s
internal policies.
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• Lini pertahanan Ketiga, yaitu fungsi Audit Intern, bertanggung • The Third Line of Defense, namely the Internal Audit function, is
jawab untuk memberikan penilaian yang independen dan objektif responsible for providing an independent and objective assessment
atas kecukupan dan efektivitas sistem pengendalian intern of the adequacy and effectiveness of the Bank’s overall internal
Bank secara keseluruhan. Audit Intern melakukan pengujian dan control system. Internal Audit conducts periodic testing and
evaluasi secara berkala serta menyampaikan hasilnya kepada evaluation and reports the results to the Board of Directors and
Direksi dan Dewan Komisaris. Board of Commissioners.
Terselenggaranya sistem pengendalian intern Bank yang handal dan The implementation of a reliable and effective internal control system
efektif menjadi tanggung jawab dari seluruh Risk Taking Unit, Divisi for the Bank is the responsibility of all Risk Taking Units, the Internal
fungsi Audit Intern, dan Divisi / unit pendukung lainnya. sistem Audit Division, and other supporting divisions/units. The internal
pengendalian intern secara keseluruhan yang meliputi: control system as a whole includes:
1. Pelaksanaan sistem pengendalian intern secara efektif dalam 1. Effective implementation of the internal control system in
penerapan Manajemen Risiko Bank dengan mengacu pada the application of Bank Risk Management with reference to
kebijakan dan prosedur yang telah ditetapkan. Penerapan prinsip established policies and procedures. Adequate application of the
pemisahan fungsi (four eyes principle) memadai dan dilaksanakan four eyes principle and consistent implementation.
secara konsisten.
2. Sistem pengendalian internal menyeluruh dalam penerapan 2. Comprehensive internal control system in the implementation of
Manajemen Risiko Risk Management
3. Pelaksanaan kaji ulang terhadap penerapan Manajemen Risiko 3. Review of the implementation of Risk Management
4. Hasil penilaian kaji ulang oleh Divisi fungsi Manajemen Risiko 4. The results of the review assessment by the Risk Management
disampaikan kepada Dewan Komisaris, Divisi fungsi Audit Intern, function division are submitted to the Board of Commissioners,
Direktur yang membawahkan fungsi Manajemen Risiko dan the Internal Audit function division, the Director in charge of Risk
Kepatuhan, Komite Audit (apabila ada), dan Direksi terkait lainnya Management and Compliance, the Audit Committee (if any), and
sebagai masukan dalam rangka penyempurnaan kerangka dan other relevant directors as input for the improvement of the Risk
Proses Manajemen Risiko. Management framework and processes.
5. Pemantauan oleh Divisi fungsi Audit Intern terhadap perbaikan 5. Monitoring by the Internal Audit Division of improvements to
atas hasil temuan intern maupun ekstern. Temuan audit yang internal and external findings. Audit findings that have not been
belum ditindaklanjuti diinformasikan oleh Divisi fungsi Audit Intern followed up are reported by the Internal Audit Division to the
kepada Direksi untuk diambil langkah-langkah yang diperlukan. Board of Directors so that necessary measures can be taken.
6. Tingkat responsif Bank terhadap kelemahan dan/atau 6. The Bank’s responsiveness to weaknesses and/or deviations from
penyimpangan yang terjadi terhadap ketentuan internal dan applicable internal and external regulations.
eksternal yang berlaku.
7. Efektivitas dan efisiensi kegiatan operasional, termasuk 7. The effectiveness and efficiency of operational activities, including
diantaranya efektivitas budaya kepatuhan pada organisasi Bank the effectiveness of the Bank’s overall compliance culture.
secara menyeluruh
Evaluasi Pengendalian Internal dan Manajemen Evaluation of Internal Control and Risk Management
Risiko
Evaluasi terhadap manajemen risiko dan pengendalian internal Bank The evaluation of the Bank’s risk management and internal control is
dilakukan oleh SKAI dan akan menyampaikan hasil evaluasi kepada conducted by SKAI and the results of the evaluation will be submitted
Direktur Utama dan Dewan Komisaris. SKAI melakukan pemeriksaan to the President Director and the Board of Commissioners. SKAI
secara independen dan objektif terhadap aktivitas di setiap unit kerja conducts independent and objective examinations of the activities in
termasuk prosedur dan kegiatan operasional secara berkala. each work unit, including procedures and operational activities on a
regular basis.
Efektifitas penerapan manajemen risiko yang dilakukan oleh bank telah The effectiveness of risk management implemented by the bank has
dievaluasi secara berkala oleh Komite Pemantau Risiko berdasarkan been evaluated periodically by the Risk Oversight Committee based on
laporan berkala yang disampaikan oleh Satuan Kerja Manajemen periodic reports submitted by the Risk Management Unit. During 2025,
Risiko. Selama tahun 2025, Direksi menilai bahwa Manajemen the Board of Directors assessed that the Bank’s risk management and
risiko dan Pengendalian internal Bank telah berjalan secara baik dan internal control had been running well and adequately.
memadai.
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Laporan Pengendalian Internal dalam Proses Pelaporan Keuangan
Internal Control Over Financial Reporting (ICOFR)
Bank Maspion berkomitmen untuk menjaga integritas Laporan Bank Maspion is committed to maintaining the integrity of its Financial
Keuangan sesuai dengan ketentuan Peraturan Otoritas Jasa Keuangan Statements in accordance with the provisions of Financial Services
No. 15 Tahun 2024 tentang Integritas Pelaporan Keuangan Bank. Untuk Authority Regulation (POJK) No. 15 of 2024 concerning the Integrity of
itu, Bank Maspion telah: Bank Financial Reporting. To this end, Bank Maspion has undertaken
the following measures:
• Menyusun dan menetapkan kebijakan dan prosedur yang bertujuan • Established and implemented policies and procedures aimed
untuk memastikan kebenaran, keakuratan, dan transparansi atas at ensuring the validity, accuracy, and transparency of Financial
Informasi Keuangan dan Laporan Keuangan. Information and Financial Statements.
• Menunjuk unit kerja khusus yang bertanggung jawab untuk • Appointed a dedicated work unit responsible for preventing
melakukan pencegahan kecurangan atau manipulasi dalam fraud or manipulation in the Bank’s Financial Information and/or
Informasi Keuangan dan/atau Laporan Keuangan Bank. Financial Statements.
• Melaksanakan penerapan proses ICOFR secara berkelanjutan • Continuously implemented the Internal Control over Financial
sesuai dengan ketentuan internal yang telah disusun. Reporting (ICOFR) process in accordance with established internal
provisions.
Untuk memenuhi ketentuan POJK Nomor 15 Tahun 2024, serta sejalan To comply with POJK No. 15 of 2024, and in line with the principles
dengan prinsip-prinsip pengendalian internal atas pelaporan keuangan, of internal control over financial reporting, Bank Maspion applies an
Bank Maspion menerapkan kerangka kerja ICOFR yang terdiri atas lima ICOFR framework consisting of five (5) stages, as follows:
(5) tahapan sebagai berikut:
1. Tahapan Perancangan 1. Design Stage
Tahap perancangan menetapkan ruang lingkup ICOFR, yang The design stage determines the scope of ICOFR, which includes:
meliputi:
• Penetapan tingkat materialitas, termasuk Overall Materiality • Determining the level of materiality, including Overall
dan Performance Materiality. Materiality and Performance Materiality.
a. Penentuan akun-akun signifikan dan pengungkapan a. Identifying significant accounts and significant financial
laporan keuangan yang signifikan. statement disclosures.
b. Penentuan proses bisnis yang signifikan. b. Identifying significant business processes.
c. Penentuan aplikasi yang signifikan. c. Identifying significant applications.
d. Penyusunan Business Process Mapping (BPM) dan Risk d. Preparing Business Process Mapping (BPM) and Risk
Control Matrices (RCM), yang mencakup: Control Matrices (RCM), which include:
• Entity Level Control (ELC). • Entity Level Control (ELC)
• Transaction Level Control (TLC). • Transaction Level Control (TLC)
• IT General Control (ITGC). • IT General Control (ITGC)
Seluruh BPM dan RCM disusun oleh Lini Pertama (Business All BPM and RCM are prepared by the First Line (Business
Process Owner) dan divalidasi oleh Lini Kedua (Financial Risk Process Owner) and validated by the Second Line (Financial Risk
Management). Management).
2. Tahapan Implementasi dan Pemantauan Berkelanjutan 2. Implementation and Continuous Monitoring Stage
Hasil validasi BPM dan RCM oleh Lini Kedua (Financial Risk Following the validation of BPM and RCM by the Second Line
Management) selanjutnya dilakukan Control Self-Assessment (Financial Risk Management), the First Line conducts a Control
(CSA) oleh Lini Pertama, dan hasilnya dievaluasi kembali oleh Lini Self-Assessment (CSA), and the results are subsequently re-
Kedua (Financial Risk Management). evaluated by the Second Line (Financial Risk Management).
3. Tahapan Evaluasi 3. Evaluation Stage
Evaluasi atas Fungsi Lini Kedua (Financial Risk Management) The evaluation of the Second Line Function (Financial Risk
dalam implementasi ICOFR dilakukan oleh Lini Ketiga secara Management) in implementing ICOFR is carried out by the Third
independen dan objektif dengan menitikberatkan pada Line independently and objectively, with a focus on testing the
pelaksanaan pengujian implementasi ICOFR yang telah dilakukan overall implementation of ICOFR performed by the Second Line
oleh Lini Kedua (Financial Risk Management) secara keseluruhan. (Financial Risk Management).
4. Tahapan Remediasi 4. Remediation Stage
Seluruh pengendalian yang dinyatakan tidak efektif dalam proses All controls deemed ineffective during the design validation
validasi desain, Control Self-Assessment (CSA), dan evaluasi process, Control Self-Assessment (CSA), and evaluation are
ditindaklanjuti melalui remediasi oleh Lini Pertama. Remediasi followed up through remediation by the First Line. Remediation
dilakukan atas kelemahan operasional maupun kelemahan desain. is conducted for both operational weaknesses and design
weaknesses.
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5. Tahapan Pelaporan 5. Reporting Stage
Apabila pada akhir periode pelaporan keuangan masih terdapat If, at the end of the financial reporting period, there are still
pengendalian yang tidak efektif berdasarkan validasi CSA oleh ineffective controls based on CSA validation by the Second Line
Lini Kedua (Financial Risk Management), maka Bank Maspion (Financial Risk Management), Bank Maspion determines the level
menetapkan tingkat kelemahan atas pengendalian yang tidak of deficiency associated with those ineffective controls.
efektif tersebut.
Dampak pengendalian yang tidak efektif terhadap laporan keuangan The impact of ineffective controls on financial statements is measured
diukur dan dikategorikan ke dalam 3 (tiga) kategori, yaitu: and categorized into three categories, namely:
a. Control Deficiency (CD) a. Control Deficiency (CD)
b. Significant Deficiency (SD) b. Significant Deficiency (SD)
c. Material Weakness (MW) c. Material Weakness (MW)
Sebagai hasil dari penerapan tahapan-tahapan di atas, Bank Maspion As a result of implementing the above steps, Bank Maspion will conduct
akan melakukan peningkatan dan review berkelanjutan untuk proses ongoing improvements and reviews of the ICOFR implementation
penerapan ICOFR dalam menjaga integritas proses pelaporan process to maintain the integrity of the company’s financial reporting.
keuangan perusahaan.
Laporan Manajemen atas Pengendalian Management Report on Internal Control over
Internal dalam Proses Pelaporan Keuangan Financial Reporting
Direksi Bank Maspion bertanggung jawab untuk menerapkan The Board of Directors of Bank Maspion is responsible for implementing
pengendalian internal yang memadai dalam proses pelaporan adequate internal controls in the financial reporting process. These
keuangan, yang diawasi oleh Dewan Komisaris melalui Komite Audit, controls are overseen by the Board of Commissioners through the Audit
serta dilaksanakan oleh seluruh jajaran manajemen dan pegawai Bank Committee and carried out by all levels of management and employees
Maspion guna memberikan keyakinan yang memadai atas integritas, of Bank Maspion to provide reasonable assurance regarding the
keandalan, keakuratan, dan konsistensi Informasi Keuangan dan integrity, reliability, accuracy, and consistency of the Bank’s Financial
Laporan Keuangan Bank. Information and Financial Statements.
Direksi bertanggung jawab dalam: The Board of Directors is responsible for:
a. Penyusunan dan penyajian Informasi Keuangan dan Laporan a. The preparation and presentation of financial information and
Keuangan; financial statements;
b. Kesesuaian penyusunan dan penyajian Laporan Keuangan b. Ensuring that the preparation and presentation of financial
dengan standar akuntansi keuangan dan ketentuan Otoritas Jasa statements comply with financial accounting standards and the
Keuangan mengenai pencatatan transaksi keuangan; Financial Services Authority’s regulations regarding the recording
of financial transactions;
c. Kelengkapan dan kebenaran isi Laporan Keuangan; c. The completeness and accuracy of the content of the Financial
Statements;
d. Penerapan pengendalian internal dalam proses pelaporan d. The implementation of internal controls in the Bank’s financial
keuangan Bank. reporting process.
Berdasarkan penilaian Direksi, Bank Maspion telah melakukan Based on the Board of Directors’ assessment, Bank Maspion has
implementasi tahapan ICOFR secara fundamental berdasarkan dari fundamentally implemented the ICOFR framework in accordance with
ketentuan yang berlaku dan akan dilakukan peningkatan serta review applicable regulations and will continue to conduct comprehensive
berkelanjutan secara menyeluruh. Dalam melakukan implementasi improvements and ongoing reviews. In implementing this framework,
tersebut, Bank Maspion juga mengacu pada prinsip-prinsip dasar Bank Maspion also adheres to the fundamental principles of the
Internal Control – Integrated Framework yang diterbitkan oleh Internal Control – Integrated Framework published by the Committee
Committee of Sponsoring Organizations of the Treadway Commission of Sponsoring Organizations of the Treadway Commission (COSO).
(COSO).
Dengan demikian, laporan ini disusun sebagai bentuk akuntabilitas Thus, this report is prepared as a form of accountability and commitment
dan komitmen Direksi Bank Maspion dalam menjaga integritas proses by the Board of Directors of Bank Maspion to maintain the integrity of
pelaporan keuangan perusahaan. the company’s financial reporting process.
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Penyediaan Dana Kepada Pihak Terkait dan Eksposur Besar
Provision of Funds to Related Parties and Significant Exposure
Bank perlu membatasi konsentrasi pinjaman kepada individu, Banks need to limit the concentration of loans to individuals, groups,
kelompok, atau sektor industri tertentu dan melakukan penyebaran atau or specific industrial sectors and diversify their portfolios in order
diversifikasi portofolio dalam rangka mengurangi risiko konsentrasi to reduce concentration risk, which could be a source of business
yang dapat menjadi sumber kegagalan bisnis Bank. Penyediaan dana failure for the Bank. The provision of funds to related parties and large
kepada pihak terkait dan penyediaan dana besar (large exposure) harus exposures must be carried out under reasonable conditions, taking into
dilakukan dengan persyaratan yang wajar, memperhatikan prinsip account the principle of prudence, and in compliance with applicable
kehati-hatian, serta mematuhi peraturan dan ketentuan yang berlaku regulations and provisions as well as the approval of the Board of
serta persetujuan dari Dewan Komisaris. Commissioners.
Dalam pengungkapan penyediaan dana kepada pihak terkait dan In disclosures regarding the provision of funds to related parties and
penyediaan dana besar (large exposure), Bank berpedoman pada large exposures, the Bank adheres to Financial Services Authority
Peraturan Otoritas Jasa Keuangan No. 32 /POJK.03/2018 tentang Regulation No. 32/POJK.03/2018 concerning Maximum Credit Limits
Batas Maksimum Pemberian Kredit (BMPK) dan Penyediaan Dana (BMPK) and Large Exposures for Commercial Banks and POJK No. 38/
Besar bagi Bank Umum dan POJK No. 38 / POJK.03/2019 Tentang POJK.03/2019 concerning Amendments to POJK No. 32/POJK.03/2018
Perubahan atas POJK No. 32/POJK.03/2018 Tentang BMPK dan concerning BMPK and Large Exposures for Commercial Banks. The
Penyediaan Dana Besar bagi Bank Umum. Penyediaan Dana kepada provision of funds to related parties and to individual and group core
Pihak Terkait (Related Party) dan kepada Debitur Inti Individu dan Grup debtors (large exposures) for 2025 includes:
(Large Exposure) untuk tahun 2025 antara lain:
Jumlah| Amount
No Eksposur | Exposure
Debitur | Debtor Jutaan Rp | Millions of IDR
1 Pihak Terkait | Related Parties 2 115.818
2 Debitur inti | Core debtors
• Individu | Individual 13 4.376.026
• Kelompok | Group 12 6.570.161
Transaksi yang Mengandung Benturan Kepentingan
Transactions Involving Conflicts of Interest [GRI 2-15]
Benturan kepentingan adalah situasi dimana setiap pegawai dalam A conflict of interest is a situation where any employee in carrying out
menjalankan tugas dan kewajibannya dapat menimbulkan konflik their duties and obligations may cause a conflict between the interests
antara kepentingan Perusahaan dengan kepentingan perorangan, of the Company and the interests of individuals, members of the Board
anggota Dewan Komisaris, Direksi, maupun pegawai. Sepanjang of Commissioners, the Board of Directors, or employees. Throughout
tahun 2025, tidak terdapat transaksi Bank yang memenuhi kategori 2025, there were no Bank transactions that fell into the category of
transaksi yang mengandung benturan kepentingan. transactions containing conflicts of interest.
Penyimpangan Internal
Internal Deviations
Penyimpangan internal merupakan tindakan penyimpangan yang Internal irregularities are irregularities committed by Bank employees,
dilakukan oleh pegawai Bank, baik manajemen, pegawai tetap, maupun including management, permanent employees, and temporary
pegawai tidak tetap, yang terkait dengan proses kerja dan kegiatan employees, related to the Bank’s work processes and operational
operasional Bank serta berpotensi mempengaruhi kondisi keuangan activities and have the potential to significantly affect the Bank’s
Bank secara signifikan, yaitu apabila berdampak sebesar atau lebih financial condition, namely if the impact is equal to or greater than
dari Rp100 juta. Sepanjang periode Januari hingga Desember 2025, Rp100 million. During the period from January to December 2025, there
tidak terdapat penyimpangan internal yang berdampak signifikan were no internal irregularities that had a significant or insignificant
maupun tidak signifikan dalam aktivitas operasional Bank. impact on the Bank’s operational activities.
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Jumlah kasus yang dilakukan
Number of cases committed
Penyimpangan dalam 1 tahun
Irregularities in 1 year Pegawai Tetap
Manajemen Pegawai Tidak Tetap
Permanent
Management Non-Permanent Employees
Employees
Tahun 2025 2025 2025
Year
Total Fraud - - -
Total Fraud
Telah diselesaikan - - -
Completed
Dalam proses penyelesaian internal - - -
In the process of internal completion
Belum diupayakan penyelesaiannya - - -
No resolution has been attempted
Dalam proses hukum - - -
In the legal process
Pemberian Dana untuk Kegiatan Sosial dan Politik
Provision of Funds for Social and Political Activities [GRI 3-3, 415-1]
Selama tahun 2025, PT. Bank Maspion Indonesia, Tbk tidak terlibat During 2025, PT. Bank Maspion Indonesia, Tbk did not engage in or
dan tidak memberikan sumbangan dana untuk kegiatan politik dalam provide funding for political activities in any form. The Company is
bentuk apa pun. Perseroan berkomitmen untuk tidak memberikan committed to not providing financial support to any political parties or
dukungan pendanaan kepada partai politik atau aktivitas politik mana political activities, in line with its governance principles and applicable
pun, sejalan dengan prinsip tata kelola dan ketentuan perundang- laws and regulations.
undangan yang berlaku.
Kode Etik
Code of Ethics
Bank Maspion memiliki pedoman perilaku berupa Kode Etik yang Bank Maspion has a code of conduct in the form of a Code of Ethics
menjadi dasar sikap dan tindakan bagi seluruh karyawan serta that serves as the basis for the attitudes and actions of all employees
setiap individu yang bekerja untuk dan atas nama Bank. Kode Etik and every individual who works for and on behalf of the Bank. This
ini memastikan bahwa seluruh insan Bank menjalankan tugas secara Code of Ethics ensures that all Bank personnel carry out their duties
profesional dan beretika, berlandaskan prinsip-prinsip yang selaras professionally and ethically, based on principles that are in line with
dengan Visi, Misi, dan Nilai-Nilai Bank Maspion, serta mematuhi the Vision, Mission, and Values of Bank Maspion, and comply with all
seluruh regulasi internal maupun eksternal yang berlaku. Kode Etik applicable internal and external regulations. The Bank Maspion Code
Bank Maspion berlaku bagi seluruh tingkatan organisasi, mencakup of Ethics applies to all levels of the organization, including the Board of
Dewan Komisaris, Direksi, dan seluruh karyawan dan sebagai acuan Commissioners, the Board of Directors, and all employees, and serves
bagi Manajemen untuk mengoptimalkan penerapan tata kelola yang as a reference for Management to optimize the implementation of
baik. good governance.
Kode etik dibentuk dengan prinsip-prinsip dasar mengacu kepada: The code of ethics is formulated based on the following basic principles:
1. Visi dan Misi Bank. 1. Bank Vision and Mission.
2. Nilai-nilai budaya Bank yaitu Service Excellence (Layanan Prima), 2. The Bank’s cultural values are Service Excellence, Discipline,
Kedisiplinan, Komunikasi, Kerjasama dan Kebersamaan serta Communication, Cooperation and Togetherness, as well as
Dedikasi dan Loyalitas. Dedication and Loyalty.
3. Prinsip-prinsip moral yaitu nilai-nilai mengenai hal-hal yang 3. Moral principles are values regarding what is considered good and
dianggap baik dan tidak baik serta hal-hal yang dianggap benar bad, as well as what is considered right and wrong.
dan tidak benar.
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Dengan memahami Kode Etik diharapkan karyawan Bank senantiasa By understanding the Code of Ethics, it is hoped that Bank employees
dapat bersikap hati-hati dan cermat pada saat menghadapi hal-hal will always be careful and thorough when dealing with matters that
yang berpotensi menimbulkan risiko kerugian perusahaan baik risiko have the potential to cause risks of loss to the company, both material
yang bersifat materiil maupun non-materiil. Kode Etik Bank berlaku and non-material risks. The Bank’s Code of Ethics applies to all levels
bagi seluruh jenjang organisasi, meliputi anggota Direksi, anggota of the organization, including members of the Board of Directors,
Dewan Komisaris, dan seluruh karyawan Bank. members of the Board of Commissioners, and all Bank employees.
Pokok-Pokok Kode Etik Key Points of The Code of Ethics
Pokok-pokok Kode Etik Bank Maspion mencakup prinsip-prinsip utama The main points of Bank Maspion’s Code of Ethics cover the key
yang menjadi pedoman perilaku seluruh insan Bank dalam menjalankan principles that guide the behavior of all Bank employees in carrying out
aktivitas profesionalnya, antara lain sebagai berikut: their professional activities, including the following:
1. Kepatuhan 1. Compliance
Setiap karyawan wajib mematuhi seluruh ketentuan internal Every employee must comply with all internal Bank regulations,
Bank, regulasi yang dikeluarkan oleh otoritas, serta peraturan regulations issued by authorities, and applicable laws and
perundang-undangan yang berlaku. Kepatuhan ini menjadi dasar regulations. This compliance is the basis for maintaining the
dalam menjaga operasional Bank tetap sehat, aman, dan sesuai Bank’s operations in a healthy, safe, and governance-compliant
standar governance. manner.
2. Etika 2. Ethics
Setiap Karyawan diharapkan menjunjung tinggi standar etika yang Every employee is expected to uphold professional ethical
profesional dan menjaga reputasi Bank dalam setiap aktivitas. standards and maintain the Bank’s reputation in all activities.
Pegawai dilarang mencapai target kinerja dengan mengabaikan Employees are prohibited from achieving performance targets
prinsip etika, Kode Etik, ketentuan internal, maupun regulasi by disregarding ethical principles, the Code of Ethics, internal
otoritas dan perundang-undangan. Integritas merupakan nilai regulations, or regulatory and legal requirements. Integrity is a
utama dalam menjalankan tugas. core value in carrying out duties.
3. Pertentangan Kepentingan [GRI 2-15] 3. Conflict of Interest [GRI 2-15]
Seluruh pegawai wajib menghindari situasi yang dapat All employees must avoid situations that could give rise to a
menimbulkan benturan kepentingan antara kepentingan pribadi conflict of interest between their personal interests and those of
dan kepentingan Bank. Pertentangan kepentingan dapat the Bank. Conflicts of interest can affect an employee’s objectivity
memengaruhi objektivitas pegawai dan berpotensi menempatkan and potentially place personal interests above those of the Bank
kepentingan pribadi di atas kepentingan Bank atau nasabah, or its customers, and must therefore be identified and avoided.
sehingga harus diidentifikasi dan dihindari.
4. Hubungan Pegawai dengan Pihak Lain 4. Employee Relations with Other Parties
Dalam berhubungan dengan pihak eksternal, pegawai diwajibkan When dealing with external parties, employees are required to
menghindari kerja sama yang didasarkan pada hubungan keluarga avoid cooperation based on family or friendship relationships if
atau pertemanan apabila hal tersebut berpotensi membuka this could potentially open up opportunities for fraud and cheating.
peluang terjadinya penipuan dan kecurangan. Setiap tindakan Any action that could pose a risk of loss to the Bank must be
yang dapat menimbulkan risiko kerugian bagi Bank harus dihindari. avoided.
5. Hubungan Antar Pegawai 5. Relationships Between Employees
Hubungan antar pegawai harus dibangun dengan landasan Relationships between employees must be built on a foundation
saling percaya, menghormati, dan menjaga keharmonisan. Setiap of mutual trust, respect, and harmony. Every working relationship
hubungan kerja harus selaras dengan nilai-nilai Bank serta Kode must be in line with the Bank’s values and the applicable Code of
Etik yang berlaku. Ethics.
6. Hubungan dengan Pemangku Kepentingan (Stakeholders) 6. Relationships with Stakeholders [GRI 2-29] [OJK E.4]
[GRI 2-29] [OJK E.4]
Setiap bentuk komunikasi dan aktivitas dengan pemangku All forms of communication and activities with stakeholders
kepentingan wajib dilakukan secara hati-hati, transparan, dan must be conducted carefully, transparently, and in accordance
sesuai ketentuan yang berlaku. Karyawan wajib memastikan with applicable regulations. Employees must ensure that such
bahwa hubungan tersebut tidak menimbulkan potensi pelanggaran relationships do not give rise to potential violations of internal or
terhadap peraturan internal maupun eksternal. external regulations.
7. Penanganan Informasi 7. Information Handling
Seluruh informasi yang dimiliki perusahaan merupakan hak milik All information owned by the company is proprietary and may
(proprietary right) dan tidak boleh digunakan atau disebarluaskan not be used or disseminated without permission. Each employee
tanpa izin. Setiap karyawan bertanggung jawab menjaga is responsible for maintaining the confidentiality of Bank data,
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kerahasiaan data Bank, nasabah, maupun informasi sensitif customer data, and other sensitive information in accordance with
lainnya sesuai kebijakan dan peraturan yang berlaku. applicable policies and regulations.
8. Perlindungan dan Penggunaan Fasilitas 8. Protection and Use of Facilities
Bank menyediakan fasilitas dan peralatan kerja untuk mendukung The Bank provides facilities and work equipment to support
efektivitas tugas pegawai. Penggunaan fasilitas tersebut wajib the effectiveness of employee tasks. The use of these facilities
dilakukan secara bertanggung jawab, hanya untuk kepentingan must be carried out responsibly, only for work purposes, and in
pekerjaan, dan mengikuti prosedur yang telah ditetapkan. accordance with established procedures.
9. Tata Cara Penanganan Nasabah 9. Customer Service Procedures
Bank berkomitmen memberikan pelayanan terbaik kepada seluruh The bank is committed to providing the best service to all
nasabah tanpa diskriminasi terkait jumlah dana, jenis kelamin, customers without discrimination based on the amount of funds,
usia, ras, agama, atau latar belakang lainnya. Pegawai wajib gender, age, race, religion, or other background. Employees are
memberikan layanan yang profesional, sopan, ramah, dan wajar required to provide professional, polite, friendly, and reasonable
dalam setiap interaksi dengan nasabah. service in every interaction with customers.
10. Penyampaian Aspirasi 10. Submission of Aspirations
Bank menjamin kerahasiaan identitas pegawai serta informasi The Bank guarantees the confidentiality of employee identities and
yang disampaikan melalui mekanisme whistleblowing. Pegawai information submitted through the whistleblowing mechanism.
diberikan perlindungan apabila melaporkan perilaku tidak etis, Employees are protected when reporting unethical behavior,
pelanggaran, atau dugaan fraud, sebagai bagian dari upaya violations, or suspected fraud, as part of efforts to strengthen a
memperkuat budaya integritas dalam organisasi. culture of integrity within the organization.
Lingkup Penerapan, Sosialisasi dan Upaya Scope of Application, Socialization, and Enforcement
Penegakan Kode Etik of The Code of Ethics
Implementasi kode etik merupakan tanggung jawab bersama bagi The implementation of the code of ethics is the shared responsibility
seluruh anggota Direksi, Dewan Komisaris, termasuk seluruh pegawai of all members of the Board of Directors, Board of Commissioners, and
Bank. Setiap pejabat Bank wajib melakukan sosialisasi Kode etik Bank all Bank employees. Every Bank official is required to disseminate the
kepada pegawai di unit kerjanya. Penyimpangan, penyalahgunaan, Bank’s Code of Ethics to employees in their work units. Deviations,
kelalaian dan/atau pelanggaran Kode Etik dapat dikenakan sanksi baik misuse, negligence and/or violations of the Code of Ethics are subject
secara perdata maupun pidana sesuai dengan prosedur dan ketentuan to civil and criminal sanctions in accordance with applicable procedures
yang berlaku. and regulations.
Budaya Perusahaan
Corporate Culture
Informasi lengkap mengenai budaya perusahaan dapat dilihat pada Complete information about the company culture can be found in the
bagian Profil Perusahaan. Company Profile section.
Program Kepemilikan Saham oleh Karyawan
Employee Stock Ownership Program
Hingga akhir tahun 2025, Bank Maspion tidak memiliki program Until the end of 2025, Bank Maspion does not have an employee
kepemilikan saham oleh karyawan (ESOP) dan/ atau manajemen stock ownership program (ESOP) and/or management stock ownership
(MSOP). Oleh karena itu, tidak terdapat informasi yang dapat disajikan program (MSOP). Therefore, there is no information that can be
dalam Laporan Tahunan ini. presented in this Annual Report.
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Whistleblowing
Whistleblowing [GRI 2-16, 2-25,2-26]
PT. Bank Maspion Indonesia, Tbk (“Bank”) berkomitmen untuk PT. Bank Maspion Indonesia, Tbk (”Bank”) is committed to implementing
menerapkan Tata Kelola Perusahaan yang Baik (Good Corporate Good Corporate Governance with integrity and transparency in order
Governance) secara berintegritas dan transparan dalam rangka menjaga to maintain the trust of stakeholders and provide the best service to
kepercayaan para pemangku kepentingan serta memberikan layanan customers. As part of this commitment, the Bank provides a means of
terbaik kepada nasabah. Sebagai bagian dari komitmen tersebut, reporting indications of violations occurring within the Bank through
Bank menyediakan sarana pelaporan atas indikasi pelanggaran yang a Whistleblowing mechanism. Every report of an indication of a
terjadi di lingkungan Bank melalui mekanisme Whistleblowing. Setiap violation that meets the whistleblowing criteria will be followed up in
laporan indikasi pelanggaran yang memenuhi kriteria whistleblowing accordance with applicable regulations.
akan ditindaklanjuti sesuai dengan ketentuan yang berlaku.
Sebagai tindak lanjut atas ketentuan Otoritas Jasa Keuangan As a follow-up to the Financial Services Authority’s provisions on
mengenai Penerapan Strategi Anti Fraud bagi Lembaga Jasa the Implementation of Anti-Fraud Strategies for Financial Services
Keuangan serta Kebijakan Strategi Anti Fraud Bank, khususnya sejalan Institutions and Bank Anti-Fraud Strategy Policies, particularly in line
dengan Pilar ke-2 Strategi Anti Fraud (deteksi), Bank telah menyusun with the 2nd Pillar of the Anti-Fraud Strategy (detection), the Bank
dan menetapkan Standar Operasional Prosedur (SOP) Whistleblowing has compiled and established Whistleblowing Standard Operating
Nomor PD-60/SOP/1224. SOP ini menjadi pedoman dalam pengelolaan Procedures (SOP) Number PD-60/SOP/1224. This SOP serves as a
mekanisme pelaporan pelanggaran yang disediakan Bank bagi seluruh guideline in managing the violation reporting mechanism provided
pihak yang berkepentingan, sehingga mekanisme whistleblowing by the Bank for all interested parties, so that the whistleblowing
dapat berfungsi secara efektif dalam mendukung penanganan mechanism can function effectively in supporting the handling of
pelanggaran, serta mengidentifikasi dan mendeteksi potensi fraud violations, as well as identifying and detecting potential fraud in the
dalam kegiatan usaha Bank. Bank’s business activities.
Sistem pelaporan pelanggaran adalah salah satu mekanisme penting The violation reporting system is one of the important mechanisms in
dalam menjaga integritas dan akuntabilitas. Berikut aspek – aspek maintaining integrity and accountability. The following aspects need
yang perlu diperhatikan: to be considered:
1. Prinsip Sistem Pelaporan Pelanggaran 1. Principles of the Violation Reporting System
Bank berkomitmen untuk menerapkan prinsip Rahasia, Umum, The bank is committed to implementing the principles of
Bertanggung Jawab dan Independen Confidentiality, Publicity, Responsibility, and Independence.
2. Kerahasiaan 2. Confidentiality
Kerahasiaan identitas Pelapor maupun kasus yang dilaporkan The confidentiality of the identity of the reporter and the reported
perlu dijaga dengan sebaik-baiknya. case must be maintained as best as possible.
3. Perlindungan Terhadap Pelapor 3. Protection for Reporters
Fasilitas dan perlindungan yang bisa diberikan kepada Pelapor Facilities and protection that can be provided to the reporter
4. Penghargaan dan Insentif Bagi Pelapor 4. Rewards and Incentives for Reporters
Bank dapat memberikan penghargaan dan insentif bagi Pelapor yang Banks may provide rewards and incentives to whistleblowers, the value
nilainya dapat ditentukan berdasarkan kerugian yang dapat dihindari. of which may be determined based on the losses that were avoided.
5. Sosialisasi Whistleblowing 5. Whistleblowing Socialization
Sosialisasikan ke seluruh Karyawan Bank dan pihak eksternal Socialize to all Bank Employees and external parties that the Bank
Bank dimaksudkan untuk mempergunakan sarana whsitleblowing intends to use whistleblowing facilities for reporting violations
dalam hal pelaporan pelanggaran
Penyampaian Laporan Submitting Reports
Melalui penyampaian pelaporan Whistleblowing, setiap individu Through the submission of whistleblowing reports, every individual
dalam lingkungan Bank diberikan kesempatan untuk menyampaikan within the Bank is given the opportunity to convey information related
informasi terkait dugaan tindakan yang tidak sesuai dengan peraturan to alleged actions that do not comply with applicable regulations in a
yang berlaku secara aman, rahasia, dan tanpa risiko pembalasan. safe, confidential manner and without risk of retaliation.
1. Media Pelaporan 1. Reporting Media
Pelaporan dapat dilakukan dengan menggunakan media sebagai Reports can be submitted using the following media:
berikut:
a. Surat elektronik/email a. Email
Email yang digunakan adalah email khusus untuk menjaga The email used is a special email to maintain confidentiality.
kerahasiaan, email tersebut hanya dapat diakses/diterima oleh PIC This email can only be accessed/received by the
whistleblowing, dengan alamat: whistleblowing@bankmaspion. Whistleblowing PIC, with the address: whistleblowing@
co.id bankmaspion.co.id
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b. Surat tertulis b. Written letter
Dapat juga berupa surat tertulis dengan amplop tertutup, It can also be in the form of a written letter in a sealed
yang ditujukan kepada: envelope, addressed to:
PIC Whistleblowing / Direktur Utama / Kepala Divisi Internal PIC Whistleblowing / Chief Executive Officer / Head of
Audit Internal Audit Division
Pakuwon Tower, Tunjungan Plaza 6 Lt.33. Pakuwon Tower, Tunjungan Plaza 6, 33rd Floor.
Jl. Embong Malang N0.21-31.Kecamatan Kedungdoro, Jl. Embong Malang No. 21-31, Kedungdoro District, Tegalsari,
Tegalsari, Surabaya. Surabaya.
c. Lainnya c. Others
Setiap Pegawai yang telah menerima informasi baik dari Every employee who has received information, whether
dalam maupun luar Bank harus menyerahkan salinan from within or outside the Bank, must submit a copy of
informasi tersebut dan dokumen terkait kepada Divisi Audit the information and related documents to the Internal Audit
Internal setelah menerima informasi tersebut. Division after receiving the information.
2. Informasi laporan 2. Report information
Untuk mempermudah dan mempercepat proses tindak lanjut, To simplify and expedite the follow-up process, reports must
pelaporan disertai informasi sekurang – kurangnya: Identitas include at least the following information: Identity of the reporter
pelapor (diperbolehkan menggunakan anonim); Uraian (anonymous reports are permitted); Description of the violation;
pelanggaran yang dilakukan; Terlapor serta pihak lain yang terlibat The reported party and other parties involved (if any) and their
(bila ada) dan unitnya; Unit Kerja tempat kejadian dan waktu units; The work unit where the incident occurred and the time of
kejadian; Dokumen pendukung dan bukti lainnya (bila ada) the incident; Supporting documents and other evidence (if any).
3. Laporan yang Tidak Dapat Ditindaklanjuti 3. Reports that Cannot be Followed Up
Bank menghargai setiap laporan yang disampaikan sebagai upaya The Bank appreciates every report submitted as an effort to
perbaikan dan perlindungan aset serta reputasi Bank. Namun, improve and protect the Bank’s assets and reputation. However,
laporan yang tidak memenuhi ketentuan dan setelah dianalisis reports that do not meet the requirements and, after analysis, are
terbukti tidak didukung bukti yang memadai, disampaikan dengan proven to be unsupported by adequate evidence, submitted in
itikad buruk, atau bertujuan untuk kepentingan pribadi maupun bad faith, or intended for personal or group interests, will not be
kelompok, tidak akan ditindaklanjuti. followed up.
4. Mekanisme Pelaporan 4. Reporting Mechanism
Laporan Whistleblowing yang disampaikan oleh pihak internal Whistleblowing reports submitted by internal or external parties
maupun eksternal melalui surat tertulis atau email akan dilakukan via written letter or email will undergo an initial assessment
assessment awal oleh Internal Audit. Laporan yang memenuhi by Internal Audit. Reports that meet the criteria and indicate a
kriteria dan memiliki indikasi pelanggaran akan dilanjutkan ke violation will proceed to the investigation stage with the approval
tahap investigasi dengan persetujuan PIC Whistleblowing serta of the Whistleblowing PIC and will be communicated to the Audit
diinformasikan kepada Komite Audit dan pelapor. Sementara itu, Committee and the reporter. Meanwhile, reports that do not meet
laporan yang tidak memenuhi kriteria tidak akan diteruskan ke the criteria will not be forwarded to the investigation stage and
tahap investigasi dan pelapor akan diberitahukan. Seluruh laporan the reporter will be notified. All WB reports will be administered
WB akan diadministrasikan oleh WB Officer sesuai dengan by the WB Officer in accordance with applicable regulations.
ketentuan yang berlaku.
5. Dokumentasi 5. Documentation
Seluruh dokumen pelaporan Whistleblowing, data pendukung, All whistleblowing reports, supporting data, and evidence from
dan bukti hasil investigasi bersifat rahasia dan wajib investigations are confidential and must be properly administered.
diadministrasikan dengan baik. Akses terhadap dokumentasi Access to report documentation and case developments is
laporan dan perkembangan kasus dibatasi hanya untuk PIC restricted to the Whistleblowing PIC and Whistleblowing Officer
Whistleblowing dan Whistleblowing Officer tanpa mencantumkan without disclosing the identity of the reporter, while investigation
identitas pelapor, sementara dokumentasi investigasi dan bukti documentation and evidence of violations are stored by Internal
pelanggaran disimpan oleh Internal Audit dan hanya dapat Audit and can only be accessed by authorized parties and placed
diakses oleh pihak yang berwenang serta ditempatkan di lokasi in a secure location.
yang aman.
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Penanganan Penyelesaian Laporan Report Resolution Process
Penanganan Investigasi dan penyelesaian laporan whistleblowing The handling of investigations and resolution of whistleblowing reports
dilakukan seperti kasus fraud dan pelanggaran lainnya berpedoman is carried out in the same manner as fraud and other violations, guided
pada Kebijakan Strategi Anti Fraud. by the Anti-Fraud Strategy Policy.
1. Investigasi 1. Investigation
Laporan WB yang telah dilakukan asessment akan WB reports that have been assessed will be submitted to the
disampaikan kepada Direksi dan Anggota Direksi dapat Board of Directors and Board Members via email or meeting,
melalui email maupun meeting serta proses persetujuan and the approval process will be followed by an investigation via
dilanjukan investigasi melalui media email maupun minute email or meeting minutes. Investigations will be conducted by an
of meeting. Investigasi oleh unit kerja yang independen yaitu independent work unit, namely the Internal Audit Work Unit. The
Satuan Kerja Internal Audit. Mekanisme Investigasi telah investigation mechanism is explained in the Anti-Fraud Strategy
dijelaskan pada Kebijakan Strategi Anti Fraud. Policy.
2. Pelaporan 2. Reporting
Laporan administrasi akan dicatat oleh WB officer, Administrative reports will be recorded by the WB officer based
berdasarkan informasi yang diberikan dari PIC WB (Bentuk on information provided by the WB PIC (WB Administrative Report
Laporan administrasi WB pada Lampiran I). Untuk laporan Form in Appendix I). For whistleblowing reports with significant
whistleblowing yang berdampak signifikan akan segera impact, they will be immediately reported to the Regulator with
dilaporkan kepada Regulator dengan persetujuan PIC WB. the approval of the WB PIC. Reports to the Regulator will be
Laporan kepada Regulator akan dikirimkan melaui Unit Anti submitted through the Anti-Fraud Unit as stated in the Anti-Fraud
Fraud sebagaimana disebutkan dalam Kebijakan Strategi Anti Strategy Policy.
Fraud.
3. Sanksi 3. Sanctions
Bank memberikan sanksi yang tegas kepada karyawan yang The Bank imposes strict sanctions on employees who are
bersalah melalui mekanisme pemberian sanksi sesuai dengan found guilty through a sanctioning mechanism in accordance
ketentuan yang berlaku. Pemberian sanksi menjadi langkah with applicable regulations. The imposition of sanctions is an
penting dalam menegakkan disiplin serta memberikan important step in enforcing discipline and providing a deterrent
efek jera bagi para pelanggar. Ketika sebuah laporan effect for violators. When a whistleblowing report is proven to
Whistleblowing terbukti benar melalui proses investigasi, be true through an investigation process, the Bank is obliged to
Bank wajib memberikan sanksi yang sesuai dengan tingkat impose sanctions in accordance with the level of violation that
pelanggaran yang terjadi. Sanksi ini dapat berupa teguran, has occurred. These sanctions can take the form of warnings,
pemutusan hubungan kerja, denda, hingga tindakan hukum termination of employment, fines, and further legal action if the
lebih lanjut jika pelanggaran tersebut menyangkut aspek violation involves criminal aspects.
pidana.
4. Penyelesaian Secara Hukum 4. Legal Resolution
Penyelesaian secara hukum atas laporan Whistleblowing Legal resolution of whistleblowing reports is an option when
menjadi opsi ketika temuan dari investigasi internal findings from internal investigations indicate violations involving
menunjukkan adanya pelanggaran yang melibatkan tindak criminal acts, such as corruption, fraud, money laundering, or
pidana, seperti korupsi, penipuan, pencucian uang, atau other banking crimes. In such cases, the Bank will cooperate with
tindakan kriminal perbankan lainnya. Dalam kasus-kasus law enforcement agencies to ensure that violations are handled in
seperti ini, Bank akan bekerja sama dengan aparat penegak accordance with applicable laws and regulations.
hukum untuk memastikan bahwa pelanggaran tersebut
ditangani sesuai dengan ketentuan perundang-undangan
yang berlaku.
Hasil Penanganan Pengaduan Results of Complaint Handling
Selama tahun 2025, Perseroan menerima 1 (satu) laporan During 2025, the Company received one (1) whistleblowing report
Whistleblowing yang disampaikan kepada PIC Whistleblowing. submitted to the Whistleblowing PIC. The report was followed up
Laporan tersebut telah ditindaklanjuti dan diselesaikan sesuai and the whistleblowing case was resolved in accordance with the
dengan Standar Operasional Prosedur (SOP) Whistleblowing yang applicable Whistleblowing Standard Operating Procedures (SOP).
berlaku. Perseroan senantiasa berkomitmen untuk menjaga efektivitas The Company remains committed to maintaining the effectiveness of
mekanisme Whistleblowing sebagai bagian dari penerapan tata kelola the whistleblowing mechanism as part of its implementation of good
perusahaan yang baik serta strategi pencegahan fraud. corporate governance and fraud prevention strategy.
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Kebijakan Anti Korupsi
Anti-Corruption Policy [GRI 3-3, 205-2, 205-3]
Perseroan melaksanakan usahanya dengan berlandaskan pada prinsip- The Company conducts its business based on the principles of good
prinsip tata kelola yang baik. Oleh karena itu, Perseroan dengan tegas governance. Therefore, the Company firmly establishes zero tolerance
menetapkan zero tolerance terhadap segala bentuk praktik korupsi, for all forms of corruption, kickbacks, bribery, and/or gratuities. The
balas jasa, suap dan/atau gratifikasi. Komitmen Perseroan akan hal ini Company’s commitment to this is outlined in the Anti-Bribery and
dituangkan dalam SOP Anti Penyuapan dan Pengendalian Gratifikasi Gratuity Control SOP, which has been approved by the Compliance
yang telah disahkan oleh Direktur Kepatuhan dan Legal melalui and Legal Director Affairs through decree PD-54/SOP/1224 dated
ketetapan PD-54/SOP/1224 tertanggal 18 Desember 2024. Adapun December 18, 2024. The objectives of the Anti-Bribery and Gratuity
tujuan Pembentukan peraturan Anti Penyuapan dan Pengendalian Control regulations are as follows:
Gratifikasi sebagai berikut:
1. Mewujudkan budaya anti korupsi dan value integrity di lingkungan 1. To foster an anti-corruption culture and integrity values within the
Bank melalui pengendalian penyuapan dan gratifikasi; Bank through the control of bribery and gratuities;
2. Memberikan panduan dalam menangani atau mengendalikan 2. Providing guidance on handling or controlling all forms of bribery
segala bentuk penyuapan dan gratifikasi di Bank serta agar seluruh and gratuities at the Bank and ensuring that all Bank employees
insan Bank dapat memiliki pemahaman yang sama terhadap have a common understanding of anti-bribery and gratuity control
pelaksanaan anti penyuapan dan pengendalian gratifikasi; measures;
3. Mengendalikan praktik penyuapan dan gratifikasi yang selaras 3. Controlling bribery and gratuity practices in accordance with the
dengan kode etik Bank; Bank’s code of ethics;
4. Mendukung terciptanya praktik Good Corporate Governance (GCG) 4. Supporting the creation of Good Corporate Governance (GCG)
dan mewujudkan value integrity insan Bank untuk tidak menerima practices and realizing the value of integrity among Bank personnel
dan/atau memberikan gratifikasi yang berhubungan dengan to not accept and/or give gratuities related to their position and
jabatannya dan berlawanan dengan kewajiban atau tugasnya. contrary to their obligations or duties.
Peraturan Anti Penyuapan dan Pengendalian Gratifikasi ini bersifat These Anti-Bribery and Gratuity Control Regulations are binding on
mengikat bagi seluruh karyawan, termasuk Dewan Komisaris dan all employees, including the Board of Commissioners and Directors,
Direksi serta bagi pihak ketiga seperti konsultan, advisor, outsource, as well as third parties such as consultants, advisors, outsourced
vendor, atau pihak lain yang bekerja untuk/atas nama Bank. Selaras personnel, vendors, or other parties working for/on behalf of the Bank.
dengan itu, seluruh karyawan Bank juga diwajibkan untuk melaporkan In line with this, all Bank employees are also required to report any
penerimaan gratifikasi yang telah diklasifikasikan pada ketentuan gratuities received that are classified under the provisions of the Anti-
Peraturan Anti Penyuapan dan Pengendalian Gratifikasi. Bribery and Gratuity Control Regulations.
Dengan adanya kebijakan tertulis ini, Perseroan secara konkret With this written policy, the Company concretely realizes a clean
mewujudkan hadirnya lingkungan kerja yang bersih dan terbebas dari working environment that is free from all forms of corruption,
segala bentuk korupsi, kolusi dan nepotisme (KKN). Perseroan akan collusion, and nepotism (KKN). The Company will continue to uphold its
terus menjaga komitmennya dalam mendukung serta mendorong commitment to supporting and encouraging business and operational
pengelolaan bisnis dan operasional agar dapat berjalan secara management to run in an accountable and transparent manner.
akuntabel dan transparan.
Untuk pelatihan Anti Penyuapan dan Pengendalian Gratifikasi baru Anti-Bribery and Gratuity Control training will be implemented in
dilaksanakan pada awal tahun 2025 sebagai langkah proaktif dalam early 2025 as a proactive step in strengthening compliance with the
memperkuat kepatuhan terhadap prinsip transparansi dan integritas principles of transparency and integrity for all Bank employees.
untuk seluruh karyawan Bank.
Rencana Strategis
Strategic Plan
Rencana strategis Bank dituangkan dalam bentuk Rencana Bisnis Bank The Bank’s strategic plan is outlined in the Bank Business Plan (RBB),
(RBB) yang disusun selaras dengan visi dan misi Bank. Penyusunan which is prepared in line with the Bank’s vision and mission. The RBB
RBB dilakukan secara realistis dan terukur dengan tetap menjunjung is prepared in a realistic and measurable manner while upholding
tinggi prinsip kehati-hatian, memperhatikan kecukupan permodalan, the principle of prudence, taking into account capital adequacy, and
serta mempertimbangkan faktor eksternal dan internal yang dapat considering external and internal factors that may affect the Bank’s
memengaruhi kinerja Bank. Proses penyusunan RBB juga mengacu performance. The process of preparing the BBP also refers to Financial
pada Peraturan Otoritas Jasa Keuangan No. 5/POJK.03/2016 Services Authority Regulation No. 5/POJK.03/2016 concerning
tentang Rencana Bisnis Bank Umum dan Surat Edaran Otoritas Jasa Commercial Bank Business Plans and Financial Services Authority
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Keuangan No. 12/SEOJK.03/2021 tentang Rencana Bisnis Bank Circular Letter No. 12/SEOJK.03/2021 concerning Commercial Bank
Umum. Sepanjang tahun 2025, Direksi bersama Dewan Komisaris Business Plans. Throughout 2025, the Board of Directors and the Board
secara berkelanjutan melakukan evaluasi dan penyesuaian strategi of Commissioners will continuously evaluate and adjust business
bisnis dengan memperhatikan dinamika dan perkembangan industri strategies by taking into account the dynamics and developments in
perbankan. the banking industry.
Dewan Komisaris telah memberikan persetujuan atas Rencana Bisnis The Board of Commissioners has approved the Bank’s Business Plan
Bank tahun 2026, yang selanjutnya dikomunikasikan kepada seluruh for 2026, which will be communicated to all levels of the Bank’s
jajaran organisasi Bank sebagai pedoman pelaksanaan strategi dan organization as a guideline for the implementation of strategies
kegiatan usaha. Direksi secara konsisten menyampaikan laporan and business activities. The Board of Directors consistently submits
realisasi Rencana Bisnis Bank setiap triwulan, sementara Dewan quarterly reports on the realization of the Bank’s Business Plan, while
Komisaris menyampaikan laporan pengawasan atas pencapaian the Board of Commissioners submits supervisory reports on the
Rencana Bisnis melalui Laporan Pengawasan Dewan Komisaris secara achievement of the Business Plan through the Board of Commissioners’
semesteran kepada Otoritas Jasa Keuangan sebagai bagian dari Supervisory Report on a semi-annual basis to the Financial Services
penerapan tata kelola yang baik dan prinsip transparansi. Authority as part of the implementation of good governance and the
principle of transparency.
Perkara Penting yang Dihadapi
Important Issues Faced [GRI 2-27]
Terdapat 9 perkara penting yang dihadapi oleh Bank pada tahun There are 9 significant legal cases facing the Bank in 2025. Of the
2025. Dari 9 perkara penting yang dihadapi Bank 1 perkara telah 9 significant legal matters faced by the Bank, 1 has been resolved
terselesaikan dan mempunyai kekuatan hukum sedangkan 8 perkara and has legal force, while the other 8 are still in the process of being
lainnya masih dalam proses penyelesaian. Perkara hukum yang resolved. The legal matters faced by the Bank do not materially affect
dihadapi bank tersebut secara material tidak mempengaruhi kondisi the Bank’s financial condition or business continuity. Throughout 2025,
keuangan dan kelangsungan usaha Bank. Sepanjang tahun 2025, tidak there were no legal cases or lawsuits filed against members of the
terdapat perkara/gugatan yang ditujukan kepada anggota Dewan Board of Commissioners or the Board of Directors.
Komisaris dan Direksi.
Jumlah perkara penting yang dihadapi Bank pada tahun 2025 diuraikan The number of important cases faced by the Bank in 2025 is outlined
dalam tabel berikut: in the following table:
Keterangan Jumlah | Number
Description Perdata | Civil Pidana | Criminal
Telah selesai (mempunyai kekuatan hukum) 1 -
Completed (legally binding)
Dalam proses penyelesaian 8 -
In the process of being resolved
Jumlah 9 -
Number
...
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Transparansi Kondisi Keuangan dan Non Keuangan Bank
Transparency of The Bank’s Financial and Non-Financial Conditions
Kewajiban untuk memberikan informasi secara transparan mengenai As a public company, has fulfilled its obligation to provide transparent
kondisi keuangan dan non keuangan Bank kepada stakeholder dan information regarding the Bank’s financial and non-financial conditions
Otoritas Jasa Keuangan telah diaati oleh Bank Maspion sebagai to stakeholders and the Financial Services Authority. The Bank has
perusahaan terbuka. Bank telah menyusunan dan menyajikan seluruh prepared and presented all financial and non-financial reports in a
laporan keuangan dan non keuangan dengan tepat waktu, jelas, dan timely, clear, and accurate manner through print media and the Bank’s
akurat melalui media cetak maupun situs web Bank sesuai dengan website in accordance with OJK regulations. Information on financial
ketentuan OJK. Informasi kondisi keuangan dan non keuangan and non-financial conditions is disclosed transparently as follows:
diuraikan secara transparan sebagai berikut:
Transparansi kondisi keuangan: Financial condition transparency:
1. Laporan Tahunan 1. Annual Report
• Bank menyampaikan Laporan Tahunan beserta Laporan • The Bank submits its Annual Report and Annual Financial
Keuangan Tahunan yang telah diaudit oleh Kantor Akuntan Statements, which have been audited by a Public Accounting
Publik kepada Otoritas Jasa Keuangan, para pemangku Firm, to the Financial Services Authority, stakeholders, and
kepentingan, dan pihak terkait lainnya. other relevant parties.
• Laporan tahunan yang telah disusun kemudian dipublikasikan • The annual report is then published on the Bank’s website as
melalui website Bank sebagai bentuk keterbukaan informasi a form of information disclosure to the public.
kepada masyarakat.
• Dewan Komisaris dan Direksi menyampaikan pernyataan • The Board of Commissioners and Board of Directors submit a
tanggung jawab atas kebenaran isi Laporan Tahunan, yang statement of responsibility for the accuracy of the contents
dituangkan dalam lembar pernyataan dan ditandatangani of the Annual Report, which is set forth in a statement sheet
oleh seluruh anggota Dewan Komisaris dan Direksi. and signed by all members of the Board of Commissioners and
Board of Directors.
2. Laporan Keuangan Publikasi Bulanan dan Triwulanan 2. Monthly and Quarterly Financial Reports
• Bank menyampaikan Laporan Keuangan Publikasi Bulanan • The Bank submits Monthly and Quarterly Financial Reports
dan Triwulanan kepada Otoritas Jasa Keuangan, serta to the Financial Services Authority and ensures that these
memastikan laporan tersebut dipublikasikan melalui website reports are published on the Bank’s website as part of its
Bank sebagai bagian dari pemenuhan kewajiban transparansi. transparency obligations.
Transparansi kondisi non-keuangan: Non-financial transparency:
1. Bank secara konsisten menyediakan pembaruan informasi 1. The Bank consistently provides updates on its products and
mengenai produk dan layanan melalui berbagai media seperti services through various media such as its official website,
website resmi, brosur atau leaflet, contact center, serta kanal brochures or leaflets, contact centers, and other communication
komunikasi lain sesuai ketentuan regulator. channels in accordance with regulatory requirements.
2. Bank juga menyampaikan informasi umum mengenai profil 2. The Bank also provides general information about the company
perusahaan, termasuk Struktur Organisasi, Visi dan Misi, Informasi profile, including Organizational Structure, Vision and Mission,
Perusahaan dan Pemegang Saham, Pedoman dan Tata Tertib Kerja, Company and Shareholder Information, Work Guidelines
serta susunan Dewan Komisaris, Direksi, dan Komite-Komitenya. and Procedures, as well as the composition of the Board of
Commissioners, Board of Directors, and Committees.
3. Bank menyediakan informasi lengkap mengenai layanan 3. The Bank provides comprehensive information regarding customer
pengaduan nasabah, sesuai dengan Peraturan Otoritas Jasa complaint services, in accordance with the Financial Services
Keuangan tentang Perlindungan Konsumen dan ketentuan terkait Authority’s regulations on consumer protection and provisions
layanan pengaduan di sektor jasa keuangan. related to complaint services in the financial services sector.
4. Bank turut melakukan pelaporan keterbukaan informasi kepada 4. The Bank also reports information disclosure to the public through
masyarakat melalui website Bank (www.bankmaspion.co.id), the Bank’s website (www.bankmaspion.co.id), the Indonesia
website Bursa Efek Indonesia (www.idx.co.id), serta platform Stock Exchange website (www.idx.co.id), and the OJK reporting
pelaporan OJK. platform.
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Pengungkapan Informasi Kepemilikan Saham Anggota Dewan
Komisaris dan Direksi
Disclosure of Share Ownership Information of Members of The Board of
Commissioners and Directors
Sepanjang tahun 2025, tidak terdapat anggota Direksi maupun Throughout 2025, no members of the Board of Directors or Board of
Dewan Komisaris yang melakukan transaksi atas kepemilikan saham Commissioners conducted transactions involving ownership of the
Perseroan. Meskipun demikian, sesuai dengan ketentuan Otoritas Company’s shares. However, in accordance with the provisions of
Jasa Keuangan, Perseroan memiliki kebijakan kepemilikan saham the Financial Services Authority, the Company has a share ownership
yang mewajibkan setiap anggota Dewan Komisaris dan/atau Direksi policy that requires each member of the Board of Commissioners and/
untuk mengungkapkan kepemilikan sahamnya paling lambat 3 (tiga) or Board of Directors to disclose their share ownership no later than
hari kerja sejak terjadinya kepemilikan atas saham Perseroan, sesuai 3 (three) working days from the date of ownership of the Company’s
dengan POJK No. 4 Tahun 2024 tentang Laporan Kepemilikan atau shares, in accordance with POJK No. 4 of 2024 concerning Reports on
Perubahan Kepemilikan Saham Perusahaan Terbuka serta Laporan Ownership or Changes in Ownership of Shares of Public Companies
Aktivitas Menjaminkan Saham. Perseroan juga melakukan pelaporan and Reports on Share Pledging Activities. The Company also submits
bulanan kepada Otoritas Jasa Keuangan terkait kepemilikan saham monthly reports to the Financial Services Authority regarding share
oleh anggota Dewan Komisaris dan/atau Direksi. ownership by members of the Board of Commissioners and/or Board
of Directors.
Penerapan atas Pedoman Tata Kelola Perusahaan Terbuka
Application of Guidelines for The Governance of Public Companies
Sebagai perusahaan terbuka, bank telah menerapkan praktik tata As a public company, the bank has implemented public company
kelola perusahaan terbuka sebagaimana yang diatur dalam Peraturan governance practices as stipulated in Financial Services Authority
Otoritas Jasa Keuangan (POJK) No. 21/POJK.04/2015 tentang Regulation (POJK) No. 21/POJK.04/2015 concerning the Implementation
Penerapan Pedoman Tata Kelola Perusahaan Terbuka dan Surat Edaran of Public Company Governance Guidelines and Financial Services
Otoritas Jasa Keuangan (SEOJK) No. 32/SEOJK.04/2015 tentang Authority Circular Letter (SEOJK) No. 32/SEOJK.04/2015 concerning
Pedoman Tata Kelola Perusahaan Terbuka. Pedoman Tata Kelola Guidelines for Corporate Governance of Public Companies. The
Perusahaan Terbuka, mencakup 5 (lima) aspek, 8 (delapan) prinsip Guidelines for Corporate Governance of Public Companies cover 5 (five)
dan 25 (dua puluh lima) rekomendasi penerapan aspek dan prinsip aspects, 8 (eight) principles, and 25 (twenty-five) recommendations
tata kelola perusahaan yang baik guna mendorong penerapan praktik for the implementation of aspects and principles of good corporate
tata kelola sesuai dengan praktik internasional yang patut diteladani. governance in order to encourage the implementation of governance
Rincian informasi mengenai penerapan rekomendasi dalam pedoman practices in accordance with international practices that are worthy
tata kelola adalah sebagai berikut: of emulation. Detailed information regarding the implementation of
recommendations in the corporate governance guidelines is as follows:
HUBUNGAN PERUSAHAAN TERBUKA DENGAN PEMEGANG SAHAM DALAM MENJAMIN HAK-HAK
ASPEK A PEMEGANG SAHAM
ASPECT A RELATIONSHIP BETWEEN PUBLIC COMPANIES AND SHAREHOLDERS IN GUARANTEEING SHAREHOLDER
RIGHTS
PRINSIP 1 MENINGKATKAN NILAI PENYELENGGARAAN RAPAT UMUM PEMEGANG SAHAM (RUPS)
PRINCIPLE 1 IMPROVING THE VALUE OF THE GENERAL MEETING OF SHAREHOLDERS (GMS)
Rekomendasi 1:
Perusahaan Terbuka memiliki cara atau prosedur teknis Bank sebagai perusahaan terbuka telah memiliki cara atau prosedur
pengumpulan suara (voting) baik secara terbuka maupun teknis voting tersebut tertuang dalam Tata Tertib RUPS yang dibagikan
tertutup yang mengedepankan independensi, dan kepentingan kepada pemegang saham saat RUPS dengan mengedepankan
pemegang saham. independensi dan kepentingan pemegang saham.
Recommendation 1: As a public company, the Bank has established technical procedures
Public companies have technical procedures for collecting for voting as outlined in the GMS Rules of Procedure, which are
votes, both openly and confidentially, that prioritize distributed to shareholders at the GMS, prioritizing independence
independence and the interests of shareholders. and shareholder interests.
...
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Rekomendasi 2:
Seluruh anggota Direksi dan anggota Dewan Komisaris RUPS Tahunan yang diselenggarakan pada tanggal 27 Mei 2025 telah
Perusahaan Terbuka hadir dalam RUPS Tahunan. dihadiri oleh seluruh Dewan Komisaris dan Direksi PT Bank Maspion
Indonesia Tbk.
Recommendation 2:
All members of the Board of Directors and members of the The Annual General Meeting of Shareholders held on May 27, 2025
Board of Commissioners of Public Companies must be present was attended by the entire Board of Commissioners and Board of
at the Annual GMS. Directors of PT Bank Maspion Indonesia Tbk.
Rekomendasi 3:
Ringkasan risalah RUPS tersedia dalam Situs Web Perusahaan Risalah RUPST dan RUPSLB dalam bahasa Indonesia dan Bahasa
Terbuka paling sedikit selama 1 (satu) tahun. Inggris yang telah dipublikasikan dan dapat diunduh pada website
Bank untuk periode lebih dari 1 (satu) tahun.
Recommendation 3:
A summary of the AGM minutes is available on the Company’s The minutes of the Annual General Meeting of Shareholders and the
website for at least 1 (one) year. Extraordinary General Meeting of Shareholders in Indonesian and
English have been published and can be downloaded on the Bank’s
website for a period of more than 1 (one) year.
PRINSIP 2 MENINGKATKAN KUALITAS KOMUNIKASI PERUSAHAAN TERBUKA DENGAN PEMEGANG SAHAM ATAU INVESTOR
PRINCIPLE 2 IMPROVING THE QUALITY OF COMMUNICATION BETWEEN PUBLIC COMPANIES AND SHAREHOLDERS OR INVESTORS
Rekomendasi 4:
Perusahaan Terbuka memiliki suatu kebijakan komunikasi Kebijakan komunikasi Perusahaan Terbuka dengan pemegang saham
dengan pemegang saham atau investor. atau investor tertuang dalam Bagian Kode Etik Perusahaan.
Recommendation 4:
Public companies have a communication policy with The Public Company’s communication policy with shareholders or
shareholders or investors. investors is outlined in the Company’s Code of Ethics.
Rekomendasi 5:
Perusahaan Terbuka mengungkapkan kebijakan komunikasi Bank telah menampilkan hal tersebut dalam situs Web pada bagian
Perusahaan Terbuka dengan pemegang saham atau investor Hubungan Investor.
dalam website Bank.
Recommendation 5:
The Public Company discloses its communication policy with The Bank has displayed this information on its website under the
shareholders or investors on the Bank’s website. Investor Relations section.
ASPEK B FUNGSI DAN PERAN DEWAN KOMISARIS
ASPECT B FUNCTIONS AND ROLES OF THE BOARD OF COMMISSIONERS
PRINSIP 3 MEMPERKUAT KEANGGOTAAN DAN KOMPOSISI DEWAN KOMISARIS
PRINCIPLE 3 STRENGTHENING THE MEMBERSHIP AND COMPOSITION OF THE BOARD OF COMMISSIONERS
Rekomendasi 6:
Penentuan jumlah anggota Dewan Komisaris Jumlah anggota Dewan Komisaris saat ini ada 5 (lima) orang dan
mempertimbangkan kondisi Perusahaan Terbuka. telah sesuai dengan ketentuan dan mempertimbangkan kondisi Bank.
Recommendation 6:
The determination of the number of members of the Board of The current number of members of the Board of Commissioners is 5
Commissioners takes into account the conditions of the Public (five) persons and is in accordance with the provisions and takes into
Company. account the conditions of the Bank.
Rekomendasi 7:
Penentuan komposisi anggota Dewan Komisaris Komposisi angora Dewan Komisaris telah memperhatikan aspek
memperhatikan keberagaman keahlian, pengetahuan dan keberagaman yaitu unsur keahlian, pengetahuan, kebutuhan
pengalaman yang dibutuhkan. Bank, latar belakang pendidikan, usia dan pengalaman, sehingga
pengawasan Bank dapat optimal.
Recommendation 7:
The composition of the Board of Commissioners takes into The composition of the Board of Commissioners has taken into
account the diversity of expertise, knowledge, and experience account aspects of diversity, namely expertise, knowledge, the
required. Bank’s needs, educational background, age, and experience, so that
the Bank’s supervision can be optimal.
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PRINSIP 4 MENINGKATKAN KUALITAS PELAKSANAAN TUGAS DAN TANGGUNG JAWAB DEWAN KOMISARIS
PRINCIPLE 4 IMPROVING THE QUALITY OF THE IMPLEMENTATION OF THE DUTIES AND RESPONSIBILITIES OF THE BOARD OF COMMISSIONERS
Rekomendasi 8:
Dewan Komisaris mempunyai kebijakan penilaian sendiri (self- Kebijakan Penilaian sendiri (self-assessment) untuk menilai kinerja
assessment) untuk menilai kinerja Dewan Komisaris. Dewan Komisaris telah tersedia.
Recommendation 8:
The Board of Commissioners has a self-assessment policy to A self-assessment policy to evaluate the performance of the Board of
evaluate the performance of the Board of Commissioners. Commissioners is in place.
Rekomendasi 9:
Kebijakan penilaian sendiri (self-assessment) untuk menilai Kebijakan Penilaian Sendiri Dewan Komisaris diungkapkan dalam
kinerja Dewan Komisaris, diungkapkan melalui Laporan Laporan Tahunan.
Tahunan Perusahaan Terbuka.
Recommendation 9:
The self-assessment policy for evaluating the performance of The Board of Commissioners’ Self-Assessment Policy is disclosed in
the Board of Commissioners is disclosed in the Annual Report the Annual Report.
of the Public Company.
Rekomendasi 10:
Dewan Komisaris mempunyai kebijakan terkait pengunduran Kebijakan pengunduran diri bagi anggota Dewan Komisaris tertuang
diri anggota Dewan Komisaris apabila terlibat dalam kejahatan dalam Anggaran Dasar Perseroan, termasuk di dalamnya terlibat
keuangan. dalam kejahatan keuangan.
Recommendation 10:
The Board of Commissioners has a policy regarding the The resignation policy for members of the Board of Commissioners
resignation of members of the Board of Commissioners if they is stipulated in the Company’s Articles of Association, including
are involved in financial crimes. involvement in financial crimes.
Rekomendasi 11:
Dewan Komisaris atau Komite yang menjalankan fungsi Kebijakan suksesi dalam proses Nominasi anggota Direksi telah
Nominasi dan Remunerasi menyusun kebijakan suksesi dalam disusun dan dituangkan dalam Prosedur Remunerasi dan Nominasi
proses Nominasi anggota Direksi. Direksi dan Dewan Komisaris.
Recommendation 11:
The Board of Commissioners or the Committee that performs The succession policy in the process of nominating members of
the Nomination and Remuneration functions shall formulate a the Board of Directors has been formulated and outlined in the
succession policy in the process of nominating members of the Remuneration and Nomination Procedures for the Board of Directors
Board of Directors. and Board of Commissioners.
ASPEK C FUNGSI DAN PERAN DIREKSI
ASPECT C FUNCTIONS AND ROLES OF THE BOARD OF DIRECTORS
PRINSIP 5 MEMPERKUAT KEANGGOTAAN DAN KOMPOSISI DIREKSI
PRINCIPLE 5 STRENGTHENING THE MEMBERSHIP AND COMPOSITION OF THE BOARD OF DIRECTORS
Rekomendasi 12:
Penentuan jumlah anggota Direksi mempertimbangkan kondisi Jumlah Direksi Bank pada periode 2025 ada 5 (lima) orang dan telah
Perusahaan Terbuka serta efektifitas dalam pengambilan sesuai dengan ukuran, kebutuhan, dan dinamika usaha Bank.
keputusan.
Recommendation 12:
The determination of the number of board members takes The number of Board members of the Bank for the 2025 period is 5
into account the conditions of the Public Company and the (five) persons and is in line with the size, needs, and dynamics of the
effectiveness of decision-making. Bank’s business.
Rekomendasi 13:
Penentuan komposisi anggota Direksi memperhatikan Komposisi anggota Direksi Bank telah memperhatikan unsur
keberagaman keahlian, pengetahuan dan pengalaman yang keberagaman keahlian, pengetahuan dan pengalaman. Dengan adanya
dibutuhkan. keberagaman tersebut maka dapat memberikan gagasan dan ide
pengembangan usaha serta penyelesaian masalah terbaik untuk Bank.
Recommendation 13:
The determination of the composition of the Board of Directors The composition of the Bank’s Board of Directors takes into account
shall take into account the diversity of skills, knowledge, and diversity in expertise, knowledge, and experience. This diversity
experience required. enables the Board to contribute ideas for business development and
problem solving that are in the best interests of the Bank.
...
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Rekomendasi 14:
Anggota Direksi yang membawahi bidang akuntansi atau Divisi Akuntansi dibawah supervisi langsung kepada Direksi yang
keuangan memiliki keahlian dan/atau pengetahuan di bidang memiliki keahlian, pengalaman dan pengetahuan di bidang akuntansi,
akuntansi. dalam hal ini Direktur Utama.
Recommendation 14:
Board members overseeing the areas of accounting or The Accounting Division is under the direct supervision of the Board
finance must have expertise and/or knowledge in the field of of Directors member who has expertise, experience, and knowledge
accounting. in the field of accounting, in this case the President Director.
PRINSIP 6 MENINGKATKAN KUALITAS PELAKSANAAN TUGAS DAN TANGGUNG JAWAB DIREKSI
PRINCIPLE 6 IMPROVING THE QUALITY OF THE EXECUTION OF THE BOARD OF DIRECTORS’ DUTIES AND RESPONSIBILITIES
Rekomendasi 15:
Direksi mempunyai kebijakan penilaian sendiri (self- Direksi telah memiliki kebijakan penilaian sendiri (self-assessment)
assessment) untuk menilai kinerja Direksi. untuk menilai kinerja Direksi
Recommendation 15:
The Board of Directors has its own self-assessment policy to The Board of Directors has its own self-assessment policy to evaluate
evaluate the performance of the Board of Directors. its performance.
Rekomendasi 16:
Kebijakan penilaian sendiri (self-assessment) untuk menilai Dalam Laporan Tahunan Direksi telah diungkapkan penilaian sendiri
kinerja Direksi diungkapkan melalui Laporan Tahunan (self-assessment) untuk menilai kinerja Direksi.
Perusahaan Terbuka.
Recommendation 16:
The self-assessment policy for evaluating the performance of The Board of Directors’ self-assessment policy for evaluating its
the Board of Directors is disclosed in the Annual Report of the performance is disclosed in the Annual Report.
Public Company.
Rekomendasi 17:
Direksi mempunyai kebijakan terkait pengunduran diri anggota Direksi mempunyai kebijakan terkait pengunduran diri anggota
Direksi apabila terlibat dalam kejahatan keuangan. Direksi apabila terlibat dalam kejahatan keuangan
Recommendation 17:
The Board of Directors has a policy regarding the resignation of The Board of Directors has a policy regarding the resignation of Board
Board members if they are involved in financial crimes. members if they are involved in financial crimes.
ASPEK D PARTISIPASI PEMANGKU KEPENTINGAN
ASPECT D STAKEHOLDER PARTICIPATION
PRINSIP 7 MENINGKATKAN ASPEK TATA KELOLA PERUSAHAAN MELALUI PARTISIPASI PEMANGKU KEPENTINGAN
PRINCIPLE 7 IMPROVING CORPORATE GOVERNANCE THROUGH STAKEHOLDER PARTICIPATION
Rekomendasi 18:
Perusahaan Terbuka memiliki kebijakan untuk mencegah Kebijakan pencegahan inside trading diatur dalam Kode Etik sub bab
terjadinya insider trading. penanganan informasi, yaitu pegawai tidak diperkenankan memberikan
informasi kepada pihak-pihak lain yang secara langsung maupun tidak
langsung berpotensi merugikan perusahaan atau pihak lain yang
berkepentingan dengan tujuan memperoleh keuntungan pribadi.
Recommendation 18:
Public companies have policies in place to prevent insider The policy on preventing insider trading is stipulated in the Code
trading. of Ethics, sub-chapter on information handling, which states that
employees are not permitted to disclose information to other parties
that could directly or indirectly harm the company or other interested
parties for the purpose of personal gain.
Rekomendasi 19:
Perusahaan Terbuka memiliki kebijakan anti korupsi dan anti- Bank telah memiliki kebijakan anti korupsi dan anti-fraud yang
fraud. melarang seluruh karyawan dan manajemen melakukan tindak fraud,
korupsi dan penyuapan
Recommendation 19:
The Public Company has anti-corruption and anti-fraud policies. The bank has an anti-corruption and anti-fraud policy that prohibits
all employees and management from committing fraud, corruption,
and bribery.
Rekomendasi 20:
Perusahaan Terbuka memiliki kebijakan tentang seleksi dan Bank telah memiliki kebijakan tentang seleksi pemasok / vendor
peningkatan kemampuan pemasok atau vendor. untuk pengadaan Barang dan Jasa
Recommendation 20:
The Public Company has a policy on the selection and The Bank has a policy on the selection of suppliers/vendors for the
improvement of supplier or vendor capabilities. procurement of Goods and Services.
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Rekomendasi 21:
Perusahaan Terbuka memiliki kebijakan tentang pemenuhan Sebagai lembaga keuangan yang berperan sebagai perantara
hak-hak kreditur. keuangan (financial intermediary) antara pihak – pihak yang memiliki
kelebihan dana (surplus of funds) dengan pihak – pihak yang
memerlukan dana (deficit of funds) maka Bank memiliki Ketentuan
Recommendation 21: internal yang memastikan hak-hak kreditur antara lain:
Public companies have policies regarding the fulfillment of Hak untuk mendapatkan informasi yang jelas dan lengkap mengenai
creditors’ rights. produk dan layanan Bank;
• Kemudahan bertransaksi melalui kantor cabang maupun delivery
channel lain yang ditetapkan
• Memperoleh bunga yang besarnya sesuai dengan ketentuan
yang berlaku di Bank;
• Mendapatkan pembayaran pokok pada saat jatuh tempo;
• Mendapatkan penyelesaian atas setiap pengaduan nasabah.
As a financial institution that acts as a financial intermediary
between parties with a surplus of funds and parties with a deficit
of funds, the Bank has internal provisions that ensure the rights of
creditors, including:
• The right to obtain clear and complete information about the
Bank’s products and services;
• Ease of transactions through branch offices and other designated
delivery channels
• Receiving interest in accordance with the Bank’s applicable
provisions;
• Receiving principal payments upon maturity;
• Receiving resolution for every customer complaint.
Rekomendasi 22:
Perusahaan Terbuka memiliki kebijakan sistem whistleblowing. Bank telah mengatur mekanisme whistleblowing yang telah
diungkapkan dalam Laporan Tahunan pada bagian Whistleblowing.
Recommendation 22:
The Public Company has a whistleblowing system policy. The Bank has established a whistleblowing mechanism, which is
disclosed in the Annual Report under the Whistleblowing section.
Rekomendasi 23:
Perusahaan Terbuka memiliki kebijakan pemberian insentif Telah memiliki kebijakan yang mengatur hal tersebut sesuai dengan
jangka panjang kepada Direksi dan karyawan. 010/SK/DIR/01/2025 tentang Kebijakan Material Risk Taker
Recommendation 23:
The Public Company has a policy on providing long-term Already has a policy governing this matter in accordance with 010/
incentives to the Board of Directors and employees. SK/DIR/01/2025 concerning Material Risk Taker Policy.
ASPEK E KETERBUKAAN INFORMASI
ASPECT E INFORMATION DISCLOSURE
PRINSIP 8 MENINGKATKAN PELAKSANAAN KETERBUKAAN INFORMASI
PRINCIPLE 8 IMPROVING THE IMPLEMENTATION OF INFORMATION DISCLOSURE
Rekomendasi 24:
Perusahaan Terbuka memanfaatkan penggunaan teknologi Bank telah memanfaatkan penggunaan teknologi informasi sebagai
informasi secara lebih luas selain Situs Web sebagai media keterbukaan informasi kepada stakeholder melalui website.
keterbukaan informasi.
Recommendation 24:
Public companies should utilize information technology more Banks have utilized information technology to disclose information to
broadly than just websites as a medium for information stakeholders through their websites.
disclosure.
Rekomendasi 25:
Laporan Tahunan Perusahaan Terbuka mengungkapkan pemilik Bank telah mengungkapkan pemegang saham yang memiliki saham
manfaat akhir dalam kepemilikan saham Perusahaan Terbuka 5% (lima persen) atau lebih dalam Laporan Tahunan.
paling sedikit 5% (lima persen), selain pengungkapan pemilik
manfaat akhir dalam kepemilikan saham Perusahaan Terbuka
melalui pemegang saham utama dan pengendali.
Recommendation 25:
The Annual Report of Public Companies discloses the ultimate The Bank has disclosed shareholders who own 5% (five percent) or
beneficial owners of at least 5% (five percent) of the shares more of shares in its Annual Report.
of Public Companies, in addition to disclosing the ultimate
beneficial owners of shares in Public Companies through major
shareholders and controllers.
...
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Hingga akhir tahun 2025, Bank sebagai perusahaan terbuka telah Until the end of 2025, the Bank, as a public company, has paid attention
memperhatikan dan menerapkan aspek, prinsip, dan rekomendasi dari to and implemented the aspects, principles, and recommendations of
OJK sesuai dengan peraturan yang berlaku. the OJK in accordance with applicable regulations.
Perubahan Peraturan Perundang-Undangan Significant Changes in Laws and Regulations and
yang Berpengaruh Signifikan dan Dampaknya Their Impact on the Bank
terhadap Bank
Perubahan Signifikan dari Peraturan Sebelumnya atau Pokok dari
Peraturan Perundang-undangan Peraturan yang Baru
No.
Regulations Significant Changes from Previous Regulations or Key Points of the
New Regulations
1 SEOJK Nomor 20/SEOJK.08/2025 Tentang Publikasi Bank perlu menyesuaikan Sistem dan Prosedur tentang Layanan Penanganan Pengaduan
Penanganan Pengaduan dan Laporan Layanan Nasabah sesuai dengan SEOJK, serta melakukan publikasi atas prosedur singkat Layanan
Pengaduan Pengaduan kepada Konsumen dan/atau Masyarakat dan penanganan Pengaduan yang
diterima oleh Bank. Selain itu juga, Bank perlu menyampaikan laporan Layanan Pengaduan
kepada OJK
SEOJK Number 20/SEOJK.08/2025 Concerning the Banks need to adjust their systems and procedures regarding customer complaint handling
Publication of Complaint Handling and Complaint services in accordance with SEOJK, as well as publish a summary of complaint handling
Service Reports procedures for consumers and/or the public and the handling of complaints received by the
bank. In addition, banks need to submit complaint handling reports to OJK.
2 Peraturan Anggota Dewan Komisioner (PADK) No. 37/ Bank perlu menyesuaikan RIPLAY versi umum dan personal serta iklan sesuai dengan PADK.
PADK.08/2025 Tentang Penyediaan Informasi dan
Penyampaian Informasi untuk Pemasaran Produk dan
Layanan Jasa Keuangan.
Regulation of the Board of Commissioners (PADK) The Bank must adjust the general and personal versions of RIPLAY and advertisements in
No. 37/PADK.08/2025 Regarding the Provision and accordance with PADK.
Dissemination of Information for Marketing of Financial
Products and Services.
3 Peraturan Bank Indonesia No. 3 Tahun 2025 tentang Bank wajib memastikan pelaksanaan pemanfaatan DHE SDA oleh Eksportir dan/atau Bank
Perubahan atas Peraturan Bank Indonesia No. 7 sesuai ketentuan
Tahun 2023 tentang Devisa Hasil Ekspor dan Devisa
Pembayaran Impor
Peraturan Anggota Dewan Gubernur Nomor 4 Tahun
2025 tentang Perubahan Kedua atas Peraturan Anggota
Dewan Gubernur Nomor 4 Tahun 2023 tentang Devisa
Hasil Ekspor dan Devisa Pembayaran Impor
Bank Indonesia Regulation No. 3 of 2025 concerning Banks must ensure the implementation of the utilization of DHE SDA by Exporters and/or
Amendments to Bank Indonesia Regulation No. 7 of Banks in accordance with the provisions
2023 concerning Foreign Exchange from Exports and
Foreign Exchange for Import Payments
Regulation of the Board of Governors No. 4 of 2025
concerning the Second Amendment to Regulation of the
Board of Governors No. 4 of 2023 concerning Foreign
Exchange from Export Proceeds and Foreign Exchange
for Import Payments
4 PADG No. 1 Tahun 2025 Tentang Perubahan atas PADG Bank wajib memenuhi Persyaratan Teknis Minimum Proteksi Infrastruktur Teknologi Informasi
No. 17 Tahun 2023 Tentang Penyelenggaraan Bank BI-FAST, serta menyesuaikan kebijakan dan prosedur terkait dengan penyelenggaraan BI-
Indonesia Fast Payment FAST. Selain itu juga, Bank perlu memiliki Tim incident response dan recovery berperan
dalam penanganan Insiden Siber dan memberikan pelatihan terkait operasional, teknologi
PADG No. 14 Tahun 2025 Tentang Perubahan Kedua informasi, dan keamanan BI-FAST secara berkala kepada sumber daya manusia yang
atas PADG No. 17 Tahun 2023 Tentang Penyelenggaraan bertanggung jawab terhadap kegiatan operasional BI-FAST.
Bank Indonesia Fast Payment
PADG No. 1 of 2025 concerning Amendments to PADG Banks must meet the Minimum Technical Requirements for BI-FAST Information
No. 17 of 2023 concerning the Operation of Bank Technology Infrastructure Protection, as well as adjust policies and procedures related to
Indonesia Fast Payment the implementation of BI-FAST. In addition, banks need to have an incident response and
recovery team that plays a role in handling cyber incidents and provides regular training
PADG No. 14 of 2025 concerning the Second related to operations, information technology, and BI-FAST security to human resources
Amendment to PADG Number 17 of 2023 concerning responsible for BI-FAST operational activities.
the Administration of Bank Indonesia Fast Payment
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Perubahan Signifikan dari Peraturan Sebelumnya atau Pokok dari
Peraturan Perundang-undangan Peraturan yang Baru
No.
Regulations Significant Changes from Previous Regulations or Key Points of the
New Regulations
5 PADG No. 7 Tahun 2025 Tentang Perubahan Bank perlu menyesuaikan perhitungan GWM dalam rupiah yang wajib dipenuhi secara rata-
Ketiga atas PADG Nomor 11 Tahun 2023 Tentang rata.
Peraturan Pelaksanaan Kebijakan Insentif Likuiditas
Makroprudensial.
PADG No. 7 of 2025 concerning the Third Amendment Banks need to adjust the calculation of the GWM in rupiah that must be met on average.
to PADG Number 11 of 2023 concerning Regulations
on the Implementation of Macroprudential Liquidity
Incentive Policies.
6 Peraturan Bank Indonesia No. 9 Tahun 2025 Tentang Bank perlu menyampaikan laporan dan/atau koreksi laporan komitmen rencana penyaluran
Kebijakan Insentif Likuiditas Makroprudensial. Kredit atau Pembiayaan, serta laporan dan/atau koreksi laporan UMi kepada Bank Indonesia
sesuai dengan PADG.
PADG No. 27 Tahun 2025 Tentang Peraturan Pelaksanaan
Kebijakan Insentif Likuiditas Makroprudensial.
Bank Indonesia Regulation No. 9 of 2025 concerning
Macroprudential Liquidity Incentive Policy. Banks are required to submit reports and/or corrections to reports on their commitment to
disburse Credit or Financing, as well as reports and/or corrections to UMi reports to Bank
PADG No. 27 of 2025 concerning Regulations on the Indonesia in accordance with PADG.
Implementation of Macroprudential Liquidity Incentive
Policy.
7 PADG No. 12 Tahun 2025 Tentang Perubahan atas PADG Bank perlu menyesuaikan batasan RPLN setelah memperhitungkan besaran parameter
No. 7 Tahun 2024 Tentang Peraturan Pelaksanaan Rasio kontrasiklikal menjadi sebesar 35% (tiga puluh lima persen).
Pendanaan Luar Negeri Bank Peraturan Anggota Dewan
Gubernur Makroprudensial
PADG No. 12 of 2025 concerning Amendments to Banks must adjust the RPLN limit after taking into account the countercyclical parameter
PADG No. 7 of 2024 concerning Regulations on the amount to 35% (thirty-five percent).
Implementation of Bank Foreign Funding Ratios
Macroprudential Board of Governors Regulation
8 PADG No. 24 Tahun 2025 Tentang Penyelenggaraan Bank perlu menyesuaikan kebijakan dan prosedur terkait dengan penyelenggaraan BI-
Setelmen Dana Seketika melalui Sistem Bank RTGS serta melakukan penguatan dalam rangka menjaga kelancaran dan keamanan dalam
Indonesia-Real Time Gross Settlement. penggunaan Sistem BI-RTGS antara lain rekonsiliasi berkala atas data transaksi Sistem
BI-RTGS, penyesuaian kewajiban pelaksanaan audit sistem informasi yang dilakukan oleh
Peserta paling sedikit setiap 1 (satu) tahun sekali, pengamanan sistem informasi, dan
pelatihan operasional, TI, dan keamanan Sistem BI-RTGS kepada pegawai.
PADG No. 24 of 2025 concerning the Implementation Banks need to adjust policies and procedures related to the implementation of BI-RTGS
of Instant Fund Settlement through the Bank Indonesia and strengthen measures to maintain the smooth and secure use of the BI-RTGS System,
Real-Time Gross Settlement System. including periodic reconciliation of BI-RTGS System transaction data, adjustment of the
obligation to conduct information system audits by Participants at least once every 1 (one)
year, information system security, and operational, IT, and security training for BI-RTGS
System employees.
9 Peraturan Bank Indonesia No. 10 Tahun 2025 tentang Bank perlu melakukan asesmen pemenuhan Transaksi, interkoneksi, kompetensi,
Pengaturan Industri Sistem Pembayaran. manajemen risiko, dan infrastruktur teknologi informasi (TIKMI) secara mandiri (self-
assessment) serta menyampaikan Strategic Business Plan (SBP) dan Rencana Bisnis Sistem
PADG No. 32 Tahun 2025 Tentang Pengaturan Industri Pembayaran (RBSP) sesuai dengan ketentuan.
Sistem Pembayaran.
Bank Indonesia Regulation No. 10 of 2025 concerning Banks need to conduct independent assessments (self-assessments) of transaction
the Regulation of the Payment System Industry. compliance, interconnectivity, competence, risk management, and information technology
infrastructure (TIKMI) and submit Strategic Business Plans (SBP) and Payment System
PADG No. 32 of 2025 concerning the Regulation of the Business Plans (RBSP) in accordance with the provisions.
Payment System Industry.
...
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LAPORAN TATA KELOLA PERUSAHAAN
Good Corporate Governance Report
Informasi Lain yang Terkait GCG
Other Information Related to GCG
Selama tahun 2025, tidak ada intervensi pemilik pada komposisi dan During 2025, there was no owner intervention in the composition and
pelaksanaan tugas Dewan Komisaris dan Direksi. Seluruh informasi implementation of the duties of the Board of Commissioners and Board
yang berkaitan dengan implementasi Tata Kelola Perusahaan sudah of Directors. All information related to the implementation of Corporate
diungkap dalam Laporan Tata Kelola Perusahaan sehingga tidak ada Governance has been disclosed in the Corporate Governance Report,
hal lain yang perlu diungkapkan kembali. so there is nothing else that needs to be disclosed again.
Bank telah memiliki beberapa kebijakan terkait GCG sebagai berikut: The Bank has several policies related to GCG as follows:
Kebijakan Keterangan Tautan Kebijakan
Policy Description Policy Link
Pemisahan Chairman of the Board dan CEO Peraturan PD-11/Policy/1124 tentang Kebijakan Aspek Tersedia dalam link internal Bank
Separation of Chairman of the Board and CEO Pemegang Saham, Dividen dan Aksi Korporasi. Available in the Bank’s internal link
Regulation PD-11/Policy/1124 concerning Shareholder
Aspects, Dividends, and Corporate Actions Policy.
Penilaian Dewan komisaris dan Direksi Peraturan PD-08/Policy/0725 tentang Kebijakan Tata Kelola
Assessment by the Board of Commissioners and Bank.
Board of Directors Regulation PD-08/Policy/0725 on Bank Governance Policy.
Pelatihan Dewan Komisaris dan Direksi • Peraturan PD-08/ Policy/0824 tentang Pedoman dan
Training for the Board of Commissioners and Tata Tertib Kerja Direksi.
Directors • Peraturan PD-07 /Policy/0824 tentang Pedoman dan
Tata Tertib Kerja Dewan Komisaris.
• Regulation PD-08/Policy/0824 concerning Guidelines
and Rules of Procedure for the Board of Directors.
• Regulation PD-07/Policy/0824 on Guidelines and Rules
of Procedure for the Board of Commissioners.
Pemilihan Dewan Komisaris dan Direksi • Peraturan PD-08/ Policy/0824 tentang Pedoman dan
Election of the Board of Commissioners and Tata Tertib Kerja Direksi.
Board of Directors • Peraturan PD-07 /Policy/0824 tentang Pedoman dan
Tata Tertib Kerja Dewan Komisaris.
• Regulation PD-08/Policy/0824 concerning Guidelines
and Rules of Procedure for the Board of Directors.
• Regulation PD-07/Policy/0824 concerning Guidelines
and Rules of Procedure for the Board of Commissioners.
Kebijakan Kode Etik dan/atau Anti Korupsi Peraturan PD-08/Policy/0725 tentang Kebijakan Tata Kelola
Code of Ethics and/or Anti-Corruption Policy Bank.
Regulation PD-08/Policy/0725 on Bank Governance Policy.
Perlakuan Adil terhadap Pemegang Saham Peraturan PD-11/Policy/1124 tentang Kebijakan Aspek
Fair Treatment of Shareholders Pemegang Saham, Dividen dan Aksi Korporasi.
Regulation PD-11/Policy/1124 on Shareholder, Dividend and
Corporate Action Policies.
Kewajiban Dewan Komisaris dan Direksi • SE 002/DIRKEP/02/2023 tentang Transaksi Afiliasi dan
Mencegah Konflik Kepentingan Benturan Kepentingan.
Obligations of the Board of Commissioners and • Peraturan PD-08/ Policy/0824 tentang Pedoman dan
Board of Directors to Prevent Conflicts of Interest Tata Tertib Kerja Direksi.
[GRI 2-15]
• Peraturan PD-07 /Policy/0824 tentang Pedoman dan
Tata Tertib Kerja Dewan Komisaris.
• SE 002/DIRKEP/02/2023 concerning Affiliated
Transactions and Conflicts of Interest.
• Regulation PD-08/Policy/0824 concerning Guidelines
and Rules of Conduct for the Board of Directors.
• Regulation PD-07 /Policy/0824 concerning Guidelines
and Work Procedures for the Board of Commissioners.
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Informasi pada Situs Web Perseroan
Information on The Company’s Website
Perseroan memiliki situs web resmi www.bankmaspion.co.id yang The Company has an official website, www.bankmaspion.co.id,
dikelola dan diperbarui secara berkala sebagai wujud komitmen which is managed and updated regularly as a form of commitment
terhadap keterbukaan informasi dan kepatuhan terhadap Peraturan to information disclosure and compliance with Financial Services
Otoritas Jasa Keuangan Nomor 8/POJK.04/2015 tentang Situs Web Authority Regulation Number 8/POJK.04/2015 concerning Issuers’
Emiten atau Perusahaan Publik. Situs web ini menyediakan informasi or Public Companies’ Websites. This website provides relevant and
yang relevan dan komprehensif mengenai Perseroan bagi nasabah dan comprehensive information about the Company for customers and the
masyarakat luas. general public.
Dalam rangka mendukung penerapan tata kelola perusahaan yang In order to support the implementation of good corporate governance,
baik, Perseroan senantiasa melakukan penyempurnaan situs web the Company continuously improves its website to make it more
agar semakin informatif, mudah diakses, dan ramah bagi pengguna. informative, accessible, and user-friendly. The Company’s website is
Website Perseroan disajikan dalam dua bahasa, yaitu Bahasa available in two languages, Indonesian and English, and serves as the
Indonesia dan Bahasa Inggris, serta menjadi sarana utama penyediaan main source of information on the Bank’s performance for shareholders,
akses informasi terkait kinerja Bank bagi pemegang saham, nasabah, customers, regulators, and all stakeholders.
regulator, dan seluruh pemangku kepentingan.
Adapun informasi tersebut diungkapkan pada tabel berikut: The information is disclosed in the following table:
Uraian Ketersedian Tautan
Description Availability Link
Informasi Pemegang Saham
Shareholder Information e https://www.bankmaspion.co.id/informasi-pemegang-saham
Struktur Organisasi https://www.bankmaspion.co.id/struktur-organisasi
Organizational Structure
Transparansi Laporan Keuangan https://www.bankmaspion.co.id/financial-reports/monthly
Financial Report Transparency
Tata Kelola Perusahaan https://www.bankmaspion.co.id/rapat-umum-pemegang-saham-1
Corporate Governance
Susunan Dewan Komisaris & Direksi https://www.bankmaspion.co.id/susunan-dewan-komisaris-direksi
Board of Commissioners & Directors
Laporan Tahunan Terintegrasi
Integrated Annual Report e https://www.bankmaspion.co.id/laporan-tata-kelola
...
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LAPORAN TATA KELOLA PERUSAHAAN
Good Corporate Governance Report
Halaman Ini Sengaja Dikosongkan
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STRONGER Through Change | Annual Report
08 Manajemen
Risiko
Risk Management
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Manajemen Risiko
Risk Management [OJK E.3]
Manajemen Risiko adalah suatu metode pendekatan terstruktur Risk Management is a structured approach to managing uncertainty
dalam mengelola ketidakpastian yang berkaitan dengan ancaman related to the threat of loss as a result of a series of activities or
kerugian sebagai dampak dari rangkaian aktivitas atau kegiatan usaha business operations. To minimize the risks faced, management needs
yang dijalankan. Untuk meminimalkan risiko-risiko yang dihadapi, to have adequate expertise and competence so that all potential risks
manajemen perlu memiliki keahlian dan kompetensi yang memadai can be anticipated from the outset and preparations made to address
sehingga segala risiko yang berpotensi muncul dapat diantisipasi sejak them.
awal dan disiapkan penanggulangannya.
Dalam menerapkan manajemen risiko yang efektif harus disesuaikan Effective risk management must be tailored to the objectives and
dengan tujuan dan kebijakan usaha ukuran, dan kompleksitas kegiatan policies of the business, as well as the size and complexity of its
usaha. Penerapan sistem manajemen risiko Peraturan Otoritas Jasa activities. The implementation of the risk management system is based
Keuangan Nomor 18/POJK.03/2016 tentang Penerapan Manajemen on Financial Services Authority Regulation No. 18/POJK.03/2016
Risiko bagi Bank Umum dan Surat Edaran No. 34/SEOJK.03/2016 concerning the Implementation of Risk Management for Commercial
tanggal 1 September 2016 tentang Penerapan Manajemen Risiko bagi Banks and Circular Letter No. 34/SEOJK.03/2016 dated September
Bank Umum. Tujuan Utama Bank melakukan penerapan manajemen 1, 2016 concerning the Implementation of Risk Management for
risiko untuk meminimalisir dan memitigasi risiko yang akan ditimbulkan Commercial Banks. The main objective of banks in implementing risk
dari aktivitas bisnis bank agar tidak berdampak terhadap rentabilitas management is to minimize and mitigate the risks arising from their
dan permodalan Bank baik pada masa sekarang maupun pada masa business activities so that they do not impact the bank’s profitability
datang. and capital, both now and in the future.
Bank Maspion melakukan pengelolaan risiko secara proaktif dan Bank Maspion proactively and prudently manages risk in every business
prudent pada setiap proses bisnis dan operasional untuk mencapai and operational process to achieve optimal profitability in accordance
profitability yang optimal sesuai dengan risk appetite yang telah with its predetermined risk appetite. Bank Maspion is committed
ditentukan. Bank Maspion berkomitmen dalam menjalankan to implementing sound risk management by establishing policies,
manajemen risiko yang baik dengan memiliki kebijakan, proses, processes, competencies, accountability, reporting, and supporting
kompetensi, akuntabilitas, pelaporan dan teknologi pendukung yang technology aimed at ensuring that Bank Maspion’s risk management
bertujuan agar pengelolaan risiko Bank Maspion senantiasa berjalan is always effective and efficient.
efektif dan efisien.
Struktur dan Tata Kelola Risiko Risk Structure and Governance
Di dalam penerapan manajemen risiko, Bank menerapkan struktur In implementing risk management, the Bank has established an
organisasi dengan membentuk Satuan Kerja Manajemen Risiko organizational structure comprising a Risk Management Unit (RMU),
(SKMR), Komite Manajemen Risiko dan Komite Pemantau Risiko. a Risk Management Committee, and a Risk Oversight Committee. The
SKMR bertanggung jawab langsung kepada Direktur Credit & RMU reports directly to the Director of Credit & Risk. As the second line
Risk. Sebagai pertahanan lini kedua, SKMR bekerja sama dengan of defense, the RMU works with other units to identify risks and assess
satuan kerja lainnya melakukan identifikasi risiko dan mengkaji dan and monitor all major risks to the Bank in accordance with established
mengawasi semua risiko utama Bank sesuai dengan kebijakan dan risk management policies and procedures. The risk control function is
prosedur manajemen risiko yang telah ditetapkan. Fungsi pengendalian the responsibility of the RMU.
risiko merupakan tanggung jawab SKMR.
Dalam implementasinya Bank membagi risiko yang melekat menjadi In its implementation, the Bank divides inherent risks into eight types
8 (delapan) jenis risiko sesuai dengan ketentuan OJK, berdasarkan of risks in accordance with OJK provisions, based on OJK Regulation
Peraturan OJK No. 18/POJK.03/2016 tanggal 22 Maret 2016 dan No. 18/POJK.03/2016 dated March 22, 2016 and OJK Circular Letter
Surat Edaran OJK No. 34/SEOJK.03/2016 tanggal 1 September 2016. No. 34/SEOJK.03/2016 dated September 1, 2016. Each risk is assessed
Masing-masing risiko dinilai dari 2 (dua) aspek yakni Risiko Inheren dan from two aspects, namely Inherent Risk and Risk Management
Kualitas Penerapan Manajemen Risiko (KPMR). Parameter-parameter Implementation Quality (KPMR). The assessment parameters for
penilaian pada Risiko Inheren sesuai dengan Surat Edaran OJK No. Inherent Risk are in accordance with OJK Circular Letter No. 14/
14/SEOJK.03/2017 tanggal 17 Maret 2017 tentang Penilaian Tingkat SEOJK.03/2017 dated March 17, 2017 concerning the Assessment of
Kesehatan Bank Umum (TKB). Commercial Bank Health Levels (TKB).
...
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MANAJEMEN RISIKO
Risk Management
Secara sederhana, organisasi manajemen risiko Bank Maspion dapat In simple terms, Bank Maspion’s risk management organization can be
dijelaskan sebagai berikut: described as follows:
Direktur Utama
President director
Direktur Kredit dan Risiko
Credit and Risk Director
Manajemen Risiko
Risk Management
Portfolio Integrated Risk Risk Credit Risk Credit Anti
Management Management Reporting Control Model Fraud Unit
Tata kelola risiko pada Bank merujuk pada ketentuan regulator yang Risk management at the Bank refers to regulatory provisions set forth
tertuang dalam Peraturan Otoritas Jasa Keuangan dan Surat Otoritas in Financial Services Authority Regulations and Financial Services
Jasa Keuangan yang mana berdasarkan 4 Pilar yakni : Authority Letters, which are based on 4 Pillars, namely:
1. Pengawasan Aktif Dewan Komisaris dan Direksi 1. Active Supervision by the Board of Commissioners and
Directors
Direksi dan Dewan Komisaris memberikan arahan yang The Board of Directors and Board of Commissioners provide clear
jelas, melakukan pengawasan dan mitigasi secara aktif serta direction, actively supervise and mitigate risks, and develop a
mengembangkan budaya Manajemen Risiko. Selain itu Direksi Risk Management culture. In addition, the Board of Directors and
dan Dewan Komisaris juga memastikan struktur organisasi Board of Commissioners also ensure an adequate organizational
yang memadai, menetapkan tugas dan tanggung jawab yang structure, establish clear duties and responsibilities for each unit,
jelas pada masing-masing unit, serta memastikan kecukupan and ensure the adequacy of the quantity and quality of Human
kuantitas dan kualitas Sumber Daya Manusia (SDM) untuk Resources (HR) to support the effective implementation of Risk
mendukung penerapan Manajemen Risiko secara efektif. Hal ini Management. This is reflected in the approval of the established
tercermin dengan persetujuan atas kebijakan manajemen risiko risk management policy, conducting supervision to ensure that
yang ditetapkan, melakukan pengawasan untuk memastikan the policy and implementation of risk management are adequate
kebijakan dan pelaksanaan penerapan manajemen risiko telah and effectively applied, and conducting periodic evaluations
memadai dan efektif diterapkan serta melakukan evaluasi berkala of the implementation of risk management. In relation to the
terhadap penerapan manajemen risiko. Adapun dalam kaitanya implementation of risk management, risk management policies
dengan pelaksanaan penerapan risiko telah disusun kebijakan and their updates have been formulated, evaluations of risk
manajemen risiko beserta pengkiniannya, melakukan evaluasi management guidelines or policies and the risk management
terhadap pedoman atau kebijakan manajemen risiko dan kerangka implementation framework have been conducted, sufficient human
pelaksanaan manajemen risiko, menyediakan sumber daya resources have been provided to fill the organizational structure
manusia yang cukup untuk mengisi struktur organisasi dalam for the implementation of risk management, and the independent
rangka penerapan manajemen risiko serta memastikan fungsi function of risk management implementation has been ensured for
pelaksanaan manajemen risiko independent terhadap bisnis unit business units and work units that carry out transaction activities.
dan unit kerja yang melaksanakan kegiatan transaksi.
2. Kecukupan Kebijakan Prosedur dan Penetapan Limit 2. Adequacy of Policies, Procedures, and Limit Setting
Bank Maspion menerapkan manajemen risiko berdasarkan pada Bank Maspion implements risk management based on the
Kebijakan Manajemen Risiko, yang menjadi pedoman utama Management Policy. Risk, which is the main guideline in risk
dalam pengelolaan risiko. Untuk area bisnis tertentu seperti kredit, management. For certain business areas such as credit, treasury,
treasury, dan operasional, Bank memiliki kebijakan dan prosedur and operations, the Bank has specific policies and procedures that
khusus yang mengatur penetapan limit untuk setiap aktivitas pada regulate the setting of limits for each activity at the portfolio and
tingkat portofolio maupun transaksi. Kebijakan dan prosedur ini transaction levels. These policies and procedures are integrated
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terintegrasi dalam setiap aspek operasional Bank, dievaluasi, dan into every aspect of the Bank’s operations, evaluated, and updated
diperbarui setiap tahun. Sesuai dengan SEOJK 34/SEOJK.03/2016 annually. In accordance with SEOJK 34/SEOJK.03/2016 concerning
tentang Penerapan Manajemen Risiko bagi Bank Umum, kebijakan the Implementation of Risk Management for Commercial
dan prosedur Bank didasarkan pada Strategi Manajemen Risiko Banks, the Bank’s policies and procedures are based on a Risk
dengan memperhatikan tingkat risiko yang akan diambil Bank Management Strategy that takes into account the level of risk that
(Risk Appetite) untuk mencapai visi dan misi yang telah ditetapkan the Bank is willing to take (Risk Appetite) to achieve its vision and
melalui rencana bisnis dan rencana strategi Bank dan tingkat risiko mission as set out in the Bank’s business plan and strategic plan,
yang secara maksimum dapat diterima Bank (Risk Tolerance). Risk and the maximum level of risk that the Bank is willing to accept
appetite dan Risk tolerance selanjutnya dikinikan secara periodik (Risk Tolerance). Risk appetite and risk tolerance are periodically
dan disesuaikan dengan Rencana Bisnis Bank dan perkembangan reviewed and adjusted in line with the Bank’s Business Plan and
eksternal yang dapat mempengaruhi kinerja Bank. Selanjutnya external developments that may affect the Bank’s performance.
Bank telah menetapkan limit – limit untuk tiap jenis risiko, limit Furthermore, the Bank has set limits for each type of risk, limits for
untuk setiap kegiatan usaha yang memiliki paparan risiko dan limit each business activity that has risk exposure, and overall limits.
secara keseluruhan.
3. Kecukupan Proses Identifikasi, Pengukuran, Pemantauan 3. Adequacy of Risk Identification, Measurement, Monitoring,
dan Pengendalian Risiko serta Sistem informasi and Control Processes and Risk Management Information
Manajemen Risiko Systems
Proses Manajemen Risiko Bank Maspion dilaksanakan secara Bank Maspion’s Risk Management Process is implemented
lengkap dan dilakukan terhadap seluruh faktor-faktor risiko yang comprehensively and applied to all material risk factors, i.e., those
bersifat material, yaitu yang berpengaruh secara signifikan that have a significant impact on Maspion’s financial condition.
terhadap kondisi keuangan Maspion. Proses Manajemen Risiko The Risk Management Process is carried out as follows:
dilakukan dengan sebagai berikut:
a. Identifikasi Risiko a. Risk Identification
Identifikasi risiko dilakukan dengan menganalisis seluruh Risk identification is carried out by analyzing all risks and risk
risiko dan karakteristik risiko yang terdapat pada setiap characteristics inherent in each business activity, including
kegiatan usaha termasuk risiko dari produk dan jasa-jasa risks from products and other services. The risk identification
lainnya. Proses identifikasi risiko akan sangat menentukan process will greatly determine the scope and scale of the risk
cakupan dan skala tahapan pengukuran, pemantauan dan measurement, monitoring, and control stages. The purpose
pengendalian risiko. Tujuan dilakukannya identifikasi risiko of risk identification is to identify all types of risks inherent
adalah untuk mengidentifikasi seluruh jenis risiko yang in each functional activity that have the potential to cause
melekat pada setiap aktivitas fungsional yang berpotensi losses to the bank.
merugikan bank.
b. Pengukuran Risiko b. Risk Measurement
Sistem pengukuran risiko digunakan untuk mengukur eksposur The risk measurement system is used to measure risk exposure
risiko dan sebagai acuan dalam melakukan pengendalian. and as a reference for control. Risk measurement is carried
Pengukuran risiko dilakukan secara berkala baik untuk produk, out periodically for products, portfolios, and all business
portofolio maupun seluruh aktivitas bisnis. Pendekatan dan activities. The measurement approach and methodology can
metodologi pengukuran dapat bersifat kuantitatif, kualitatif be quantitative, qualitative, or a combination of both.
atau merupakan kombinasi antara keduanya.
Stress test merupakan salah satu metode yang digunakan Stress testing is one of the methods used in risk measurement.
dalam pengukuran risiko. Bank Maspion melakukan stress Bank Maspion conducts stress testing with the aim of
testing dengan tujuan untuk mengestimasi potensi kerugian estimating potential losses in abnormal and extreme market
pada kondisi pasar yang tidak normal dan cenderung ekstrim, conditions, using specific scenarios to observe the sensitivity
dengan menggunakan skenario tertentu guna melihat of Bank Maspion’s performance and financial condition to
sensitivitas kinerja dan kondisi keuangan Bank Maspion changes in risk factors and to identify the impact on the credit
terhadap perubahan faktor risiko dan mengidentifikasi portfolio, risks due to changes in interest rates and exchange
pengaruh yang berdampak terhadap portofolio kredit, risiko rates (market risk stress test), liquidity portfolio, and other
akibat perubahan suku bunga dan nilai tukar (stress test risiko portfolios.
pasar), portofolio likuiditas, dan portofolio lainnya.
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c. Pemantauan Risiko c. Risk Monitoring
Pemantauan risiko dilakukan dengan mengevaluasi eksposur Risk monitoring is carried out by evaluating the risk exposure
risiko yang terdapat dalam seluruh portofolio produk dan in all product portfolios and business activities against the
kegiatan usaha terhadap kepatuhan limit internal yang established internal limits and the effectiveness of the
telah ditetapkan serta efektivitas proses Manajemen Risiko. Risk Management process. Monitoring is carried out by the
Pemantauan dilakukan oleh Risk Taking Unit dan SKMR Risk Taking Unit and SKMR in the Risk Reporting Unit. The
bidang Risk Reporting Unit. Hasil pemantauan disajikan monitoring results are presented in a periodic report submitted
dalam laporan berkala yang disampaikan kepada Manajemen to Management for risk mitigation and necessary actions.
dalam rangka mitigasi risiko dan tindakan yang diperlukan.
Pemantauan dan pelaporan risiko yang bersifat material atau Monitoring and reporting of material risks or those that
yang berdampak kepada kondisi permodalan dapat didasarkan have an impact on capital conditions can be based on an
atas penilaian potensi risiko dengan menggunakan historical assessment of potential risks using historical trends, portfolio
trend, perbandingan portofolio pada periode yang berbeda, comparisons over different periods, and the position of risk
posisi parameter risiko terhadap limit. parameters against limits.
d. Pengendalian Risiko d. Risk Control
Pengendalian risiko bertujuan untuk mengelola risiko Risk control aims to manage certain risks that could jeopardize
tertentu yang dapat membahayakan kelangsungan usaha the continuity of Bank Maspion’s business. The risk control
Bank Maspion. Kerangka kerja proses pengendalian risiko process framework is based on an evaluation of risk exposure
didasarkan atas suatu hasil evaluasi eksposur risiko yang across the entire portfolio of products and functional activities.
terdapat pada seluruh portofolio produk dan aktivitas Risk control procedures and methodologies are established
fungsional. Prosedur dan metodologi pengendalian risiko with consideration given to the complexity of the business,
ditetapkan dengan memperhatikan kompleksitas usaha, implementation conditions, the capabilities of the internal
kondisi implementasi dan kemampuan sistem Manajemen Risk Management system, and applicable regulations.
Risiko internal serta ketentuan yang berlaku.
e. Sistem Informasi Manajemen Risiko e. Risk Management Information System
Sistem informasi manajemen risiko yang cepat, tepat dan A fast, accurate, and precise risk management information
akurat berperan penting dalam pengambilan keputusan bisnis system plays an important role in business decision-making
dan pengembangan strategi usaha. Bank mengadakan dan and business strategy development. The Bank independently
membangun sistem informasi manajemen secara mandiri. establishes and develops its management information system.
4. Pengendalian Internal 4. Internal Control
Bank Maspion menerapkan Sistem Pengendalian Internal untuk Bank Maspion implements an Internal Control System for Risk
fungsi Manajemen Risiko melalui kebijakan Three Lines Model, Management functions through the Three Lines Model policy,
dimana dalam pelaksanaannya merupakan tanggung jawab which is the shared responsibility of the first, second, and
bersama baik lini pertama, lini kedua maupun lini ketiga. Satuan third lines. The Internal Audit Unit, as the third line, carries out
Kerja Audit Intern, sebagai lini ketiga, melaksanakan kegiatan assurance and consulting activities to evaluate the adequacy
assurance dan consulting untuk mengevaluasi kecukupan sistem of the Bank’s internal control system, risk management, and
pengendalian internal, manajemen risiko, dan proses tata kelola governance processes, in accordance with applicable laws and
Bank, sesuai dengan peraturan perundang-undangan yang berlaku regulations and Bank policies. The implementation of reliable and
serta kebijakan Bank. Terselengaranya pengendalian internal effective internal controls is an important part of the Bank’s risk
Bank yang handal dan efektif merupakan bagian penting dalam management and forms the basis for the Bank’s sound business
manajemen risiko Bank dan menjadi dasar bagi kegiatan usaha activities.
Bank yang sehat.
Budaya Risiko Risk Culture
Budaya manajemen risiko yang kuat tercipta apabila seluruh A strong risk management culture is created when all employees are
karyawan mengetahui dan mengerti risiko-risiko yang dihadapi, aware of and understand the risks faced, and carry out adequate risk
serta menjalankan proses manajemen risiko secara memadai dalam management processes in performing their jobs. In this regard, Bank
menjalankan pekerjaan mereka. Dalam hal ini, Bank Maspion Maspion is committed to building a unique combination of values,
berkomitmen membangun suatu kombinasi nilai-nilai yang unik, namely trust, implementation, and management supervision, to
yakni kepercayaan, pelaksanaan, dan pengawasan Manajemen, ensure that all Maspion personnel carry out business and operational
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guna memastikan bahwa seluruh jajaran Maspion telah menjalankan activities based on the principles of prudence and best practices. Risk
aktivitas bisnis dan operasional berdasarkan prinsip kehati-hatian culture is established through:
(prudent) dan praktik terbaik (best practice). Budaya risiko ditetapkan
melalui:
• Pengarahan dan pengawasan dari Dewan Komisaris dan Direksi • Direction and supervision from the Board of Commissioners and
Directors
• Pengenalan manajemen risiko sebagai bagian yang utuh dari • The introduction of risk management as an integral part of
pelaksanaan bisnis. Kepatuhan terhadap semua kebijakan, business implementation. Compliance with all applicable policies,
prosedur,hukum, dan peraturan yang berlaku procedures, laws, and regulations
Budaya dan kesadaran risiko pada semua tingkatan organisasi harus Risk culture and awareness at all levels of the organization must be
dibangun melalui: built through:
• Komunikasi akan pentingnya mengelola risiko. • Communication of the importance of risk management.
• Komunikasi atas tingkat toleransi risiko dan profil risiko yang • Communication of the level of risk tolerance and expected risk
diharapkan melalui berbagai batasan dan manajemen portofolio. profile through various limits and portfolio management.
• Memberi kewenangan kepada karyawan untuk menangani risiko • Empowering employees to handle risks with prudence in their
dengan prinsip kehati-hatian (prudent) dalam kegiatan mereka, activities, including preparing adequate risk mitigation measures.
termasuk menyiapkan mitigasi risiko yang memadai.
• Memantau efektivitas penerapan manajemen risiko di seluruh • Monitoring the effectiveness of risk management implementation
area. across all areas.
Pengungkapan Rencana Aksi Pemulihan (Recovery Plan)
Disclosure of Recovery Plan
Rencana Aksi Pemulihan merupakan suatu dokumen strategis yang The Recovery Action Plan is a strategic document prepared as a
disusun sebagai panduan komprehensif bagi Bank ketika menghadapi comprehensive guide for the Bank when facing financial difficulties,
kondisi kesulitan keuangan, baik yang disebabkan oleh tekanan internal whether caused by internal pressures or external factors. This
maupun faktor eksternal. Dokumen ini berfungsi sebagai pedoman document serves as a systematic and structured guideline for
yang sistematis dan terstruktur dalam mengidentifikasi permasalahan, identifying problems, assessing the level of impact on the Bank’s
menilai tingkat dampak terhadap kondisi keuangan dan operasional financial and operational conditions, and determining the steps that
Bank, serta menentukan langkah-langkah yang perlu segera diambil need to be taken immediately to maintain business continuity.
untuk menjaga kelangsungan usaha.
Di dalam Rencana Aksi Pemulihan juga tercantum berbagai opsi The Recovery Action Plan also includes various recovery options and
dan skenario pemulihan yang dapat dipilih dan disesuaikan dengan scenarios that can be selected and adjusted according to the severity
tingkat keparahan permasalahan yang dihadapi. Opsi-opsi tersebut of the problems faced. These options include capital improvement
mencakup langkah perbaikan permodalan, peningkatan likuiditas, measures, liquidity enhancement, operational efficiency, asset and
efisiensi operasional, restrukturisasi aset dan kewajiban, hingga liability restructuring, and communication strategies for stakeholders.
strategi komunikasi kepada para pemangku kepentingan. Dengan With this plan in place, the Bank is expected to respond to crisis
adanya rencana ini, Bank diharapkan dapat merespons kondisi krisis conditions quickly, appropriately, and measurably, thereby restoring
secara cepat, tepat, dan terukur, sehingga mampu memulihkan kondisi financial conditions and maintaining stability and confidence in the
keuangan serta menjaga stabilitas dan kepercayaan terhadap institusi. institution.
Bank Maspion telah melakukan pengkinian Rencana Aksi Pemulihan Bank Maspion has updated its Recovery Plan to reflect the Bank’s
(Recovery Plan) untuk agar sesuai dengan kondisi terkini Bank, dengan current condition. With this update, the Recovery Plan document can
pengkinian tersebut dokumen Rencana Aksi Pemulihan dapat efektif effectively prevent, recover, and improve the Bank’s financial condition
mencegah, memulihkan maupun memperbaiki kondisi keuangan serta and business continuity, as stipulated in OJK Regulation No. 5 of 2024
kelangsungan usaha Bank, sebagaimana diatur dalam Peraturan concerning the Determination of Supervision Status and Handling of
OJK No. 5 tahun 2024 tentang Penetapan Status Pengawasan dan Commercial Bank Problems. The review of the Recovery Action Plan
Penanganan Permasalahan Bank Umum. Kaji ulang Rencana Aksi covers the following:
Pemulihan mencakup hal-hal berikut ini:
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1) Gambaran Umum Bank 1) General Overview of the Bank
Bank Maspion telah melakukan penilaian terhadap kondisi Bank, Bank Maspion has assessed the Bank’s condition, business lines,
lini bisnis maupun jaringan kantor. Selain itu, Bank Maspion juga and office network. In addition, Bank Maspion has also conducted
telah melakukan analisis skenario secara menyeluruh untuk menilai a comprehensive scenario analysis to assess resilience and
ketahanan dan potensi kerentanan terhadap beberapa indikator potential vulnerabilities to several indicators determined by the
yang ditentukan oleh OJK (yaitu permodalan, likuiditas, kualitas OJK (namely capital, liquidity, asset quality, and profitability). The
aset dan rentabilitas). Hasil analisis skenario menunjukkan bahwa results of the scenario analysis show that Bank Maspion has a
Bank Maspion memiliki posisi permodalan yang kuat (resilient), strong (resilient) capital position, making it unlikely to threaten the
sehingga kecil kemungkinannya untuk mengancam kelangsungan Bank’s business continuity.
usaha Bank Maspion.
2) Opsi Pemulihan 2) Recovery Options
Bank telah mengidentifikasi daftar Opsi Pemulihan untuk The Bank has identified a list of Recovery Options for each phase
masing-masing fase dan menilai setiap opsi-opsi tersebut and assessed each option in terms of feasibility, credibility,
dalam hal kelayakan, kredibilitas, jangka waktu, dan efektivitas. time frame, and effectiveness These recovery options cover key
Opsi pemulihan ini mencakup indikator keuangan utama, yaitu financial indicators, namely capital, liquidity, asset quality, and
permodalan, likuiditas, kualitas aset dan rentabilitas dan akan profitability, and will form the basis of Bank Maspion’s Recovery
menjadi dasar Rencana Aksi Pemulihan dan strategi Bank Maspion Action Plan and strategy in times of stress.
dalam kondisi stres.
3) Pengungkapan Rencana Aksi Pemulihan 3) Disclosure of the Recovery Action Plan
Karena sifat rahasia dari beberapa bagian tertentu dari Rencana Due to the confidential nature of certain parts of the Recovery
Aksi Pemulihan (misalnya opsi dan strategi pemulihan yang Action Plan (e.g., detailed recovery options and strategies),
terperinci), maka pengungkapan Rencana Aksi Pemulihan hanya disclosure of the Recovery Action Plan is based on a need-to-know
berdasarkan yang perlu diketahui (need-to-know basis), dimana basis, with different levels of disclosure applied to different parties.
diberlakukan tingkat pengungkapan yang berbeda untuk berbagai Bank Maspion discloses the Recovery Action Plan to internal and
pihak. Bank Maspion melakukan pengungkapan Rencana Aksi external parties in accordance with applicable regulations.
Pemulihan kepada pihak internal dan pihak eksternal sesuai
regulasi yang berlaku.
Pihak Internal Internal Parties
Pihak internal merupakan organ-organ internal Bank yang, sesuai Internal parties are the Bank’s internal organs which, in accordance
dengan kewenangan, tanggung jawab, dan fungsinya masing- with their respective authorities, responsibilities, and functions, play
masing, memiliki peran strategis dalam pelaksanaan Rencana a strategic role in the implementation of the Recovery Action Plan.
Aksi Pemulihan. Keterlibatan organ internal ini mencakup fungsi The involvement of these internal organs includes decision-making,
pengambilan keputusan, pengawasan, pelaksanaan kebijakan, serta supervision, policy implementation, as well as control and mitigation
pengendalian dan mitigasi risiko yang timbul dalam kondisi tekanan of risks arising in conditions of financial stress. In this regard, each
keuangan. Sehubungan dengan hal tersebut, setiap organ internal internal organ of the Bank is provided with adequate explanations and
Bank diberikan penjelasan dan pemahaman yang memadai mengenai understanding of its duties, functions, and responsibilities in a recovery
tugas, fungsi, serta tanggung jawabnya dalam skenario pemulihan, scenario, including coordination mechanisms, reporting channels,
termasuk mekanisme koordinasi, jalur pelaporan, dan langkah-langkah and steps to be taken if the Bank faces financial problems that could
yang harus diambil apabila Bank menghadapi permasalahan keuangan potentially affect its business continuity. The purpose of providing
yang berpotensi mempengaruhi kelangsungan usaha. Penyampaian these explanations is to ensure organizational readiness, alignment
penjelasan tersebut bertujuan untuk memastikan kesiapan organisasi, of actions, and effective implementation of the Recovery Action Plan
keselarasan tindakan, serta efektivitas implementasi Rencana in a timely, structured manner and in accordance with applicable
Aksi Pemulihan secara tepat waktu, terstruktur, dan sesuai dengan regulations, in order to maintain the stability and sustainability of the
ketentuan yang berlaku, guna menjaga stabilitas dan keberlanjutan Bank’s operations.
operasional Bank.
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Pihak Eksternal External Parties
Dalam rangka pengungkapan Rencana Aksi Pemulihan, Corporate In order to disclose the Recovery Action Plan, the Corporate Secretary
Secretary melaksanakan koordinasi secara intensif dengan berbagai coordinates intensively with various external parties of the Bank
pihak eksternal Bank guna memastikan proses komunikasi berjalan to ensure that the communication process runs in a focused and
secara terarah dan terkontrol. Pengungkapan informasi dilakukan controlled manner. Information disclosure is carried out carefully while
secara hati-hati dengan tetap memperhatikan prinsip kehati-hatian still paying attention to the principles of prudence, adequacy, accuracy,
(prudential principle), kecukupan, akurasi, serta keterbukaan informasi and adequate disclosure of information in accordance with applicable
yang memadai sesuai dengan ketentuan yang berlaku. Adapun pihak regulations. The external parties referred to in this context include
eksternal yang dimaksud dalam konteks ini meliputi investor, mitra investors, business partners, and customers. Information is conveyed
bisnis, dan nasabah. Penyampaian informasi kepada pihak-pihak to these parties in a proportional, transparent, and responsible manner,
tersebut dilakukan secara proporsional, transparan, dan bertanggung taking into account the strategic impact and maintaining the Bank’s
jawab, dengan mempertimbangkan dampak strategis serta menjaga trust and reputation.
kepercayaan dan reputasi Bank.
Pengungkapan Permodalan
Capital Disclosure
Dalam pengelolaan struktur modal, Bank Maspion menjalankan In managing its capital structure, Bank Maspion implements a
kebijakan permodalan Bank yang meliputi pemenuhan regulatory capital policy which includes prudent fulfillment of regulatory capital
capital requirement secara prudent, diversifikasi sumber permodalan requirements, diversification of capital sources to anticipate long-term
untuk mengantisipasi rencana strategis jangka panjang, dan strategic plans, and efficient allocation of capital to business segments
pengalokasian modal secara efisien pada segmen bisnis yang memiliki that have the potential to provide an optimal risk-return profile in order
potensi untuk memberikan profil risk return yang optimal dalam rangka to meet the expectations of stakeholders, including investors and
memenuhi ekspektasi stakeholder termasuk investor dan regulator. regulators. In addition, the Bank always ensures sufficient capital
Disamping itu, Bank senantiasa memastikan kecukupan modal untuk to cover credit risk, market risk, and operational risk in order to
dapat memenuhi risiko kredit, risiko pasar dan risiko operasional dalam support business expansion in normal situations and anticipate stress
rangka mendukung ekspansi bisnis dalam situasi normal maupun conditions.
antisipasi dalam kondisi stress.
Per akhir Desember 2025, rasio kecukupan modal (CAR) Bank tercatat As of the end of December 2025, the Bank’s capital adequacy ratio (CAR)
sebesar 45,76% yang terdiri modal inti utama (common equity tier 1) was recorded at 45.76%, consisting of common equity tier 1 capital
sebesar Rp6.182.266 juta atau 44,58% dari total ATMR. Persentase of IDR 6,182,266 million or 44.58% of total ATMR. The percentage of
modal inti utama tersebut mencapai 97,42% dari total modal. Modal common equity tier 1 capital reached 97.42% of total capital. The Bank’s
Bank selanjutnya adalah modal pelengkap (tier 2) sebesar Rp163.594 juta next capital is supplementary capital (tier 2) amounting to Rp163,594
atau 1,18% dari total ATMR. Persentase modal pelengkap (tier 2) tersebut million or 1.18% of total ATMR. The percentage of supplementary
mencapai 2,58% dari total modal. Nilai ATMR per akhir Desember 2025 capital (tier 2) reached 2.58% of total capital. The ATMR value at the
adalah sebesar Rp. 13.869.014 juta yang terdiri atas ATMR risiko kredit end of December 2025 is Rp13,869,014 million, consisting of credit risk
sebesar Rp. 13.087.575 juta, ATMR Risiko Pasar Rp52.994 juta, dan ATMR ATMR of Rp13,087,575 million, market risk ATMR of Rp52,994 million,
untuk risiko operasional sebesar Rp728.445 juta. and operational risk ATMR of Rp728,445 million.
Bank telah menerapkan Internal Capital Adequacy Assessment Process The Bank has implemented the Internal Capital Adequacy Assessment
(ICAAP) yaitu proses untuk mengevaluasi kecukupan modal yang sesuai Process (ICAAP), which is a process to evaluate capital adequacy in
dengan profil risiko agar mengetahui kekuatan permodalan bank accordance with risk profiles in order to determine the strength of the
dalam kondisi stress sekaligus mengantisipasi kerugian yang mungkin Bank’s capital in stressful conditions and to anticipate future losses
timbul di masa mendatang dari risiko kredit, risiko pasar, dan risiko that may arise from credit risk, market risk, and operational risk that
operasional yang belum sepenuhnya diperhitungkan dalam ATMR. Per have not been fully taken into account in the ATMR. As of December
posisi Desember 2025, Bank menilai sendiri (self-assessment) profil 2025, the Bank self-assessed its risk profile at a rating of 2 (two) or
risiko pada peringkat 2 (dua) atau rendah-moderat (Low to Moderate) low to moderate, with a Minimum Capital Adequacy Ratio (KPMM)
dengan rasio Kewajiban Penyediaan Modal Minimum (KPMM) adalah of 21.86% for the Bank individually and 14.50%. This ratio is in
21,86% untuk Bank secara individu dan 14,50%. Rasio ini telah sesuai accordance with the provisions set by the Financial Services Authority,
dengan ketentuan yang ditetapkan oleh Otoritas Jasa Keuangan yaitu which is a minimum of 9% to less than 10% of Risk-Weighted Assets
paling rendah 9% sampai dengan kurang dari 10% dari Aset Tertimbang (RWA) for banks with a risk profile rating of 2 (two).
Menurut Risiko (ATMR) untuk Bank dengan profil risiko peringkat 2 (dua).
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OJK dan Bank Indonesia telah mengeluarkan peraturan permodalan The OJK and Bank Indonesia have issued capital regulations in
yang sejalan dengan Basel III yang efektif diterapkan mulai tanggal 1 line with Basel III, which took effect on January 1, 2016. Banks are
Januari 2016. Bank diharapkan untuk menyediakan tambahan 3 (tiga) expected to provide an additional 3 (three) capital buffers in the form
capital buffer secara bertahap dalam bentuk modal inti utama (CET1) of Common Equity Tier 1 (CET1) capital as follows:
sebagai berikut:
- Capital Conservation Buffer sebesar 2,50% dari Aktiva - Capital Conservation Buffer of 2.50% of Risk-Weighted Assets
Tertimbang Menurut Risiko (ATMR) (RWA)
- Countercyclical Buffer sebesar 0,00% dari ATMR - Countercyclical Buffer of 0.00% of ATMR
- Capital Surcharge untuk Bank Sistemik sebesar 2,50% dari - Capital Surcharge for Systemic Banks of 2.50% of RWA
ATMR
Per posisi Desember 2025, tingkat permodalan Bank tetap memenuhi As of December 2025, the Bank’s capital adequacy ratio continues
ketentuan 3 (tiga) capital buffer tersebut di atas. Hasil penilaian sendiri to meet the requirements of the three capital buffers mentioned
atas rasio permodalan Bank selama 2025 dinilai baik, dimana rasio above. The Bank’s own assessment of its capital adequacy ratio for
permodalan berada di atas persyaratan yang ditentukan oleh regulator 2025 is considered good, with the capital adequacy ratio above the
dan cukup untuk mendukung pertumbuhan bisnis. requirements set by the regulator and sufficient to support business
growth.
Pengungkapan komposisi permodalan Bank per 31 Desember 2025 Disclosure of the Bank’s capital composition as of December 31, 2025
dalam Tabel 5. is presented in Table 5.
Pengungkapan Eksposur dan Penerapan Manajemen Risiko
Disclosureof Exposure and Application of Risk Management
RISIKO KREDIT CREDIT RISK
Risiko kredit merupakan risiko kerugian akibat kegagalan debitur Credit risk is the risk of loss due to the failure of debtors and/or
dan/atau pihak lain dalam memenuhi kewajibannya pada saat jatuh other parties to fulfill their obligations when due. Credit/financing
tempo. Termasuk dalam risiko kredit/pembiayaan yaitu risiko akibat risk includes risk arising from borrower default, risk arising from
kegagalan debitur, risiko akibat terkonsentrasinya penyediaan dana concentration of funding (credit/financing concentration risk), risk
(risiko konsentrasi kredit/pembiayaan), risiko akibat kegagalan pihak arising from counterparty default (counterparty credit risk), risk arising
lawan (counterparty credit risk), risiko akibat kegagalan settlement from settlement failure (settlement risk), and risk arising from country
(settlement risk) dan risiko akibat country risk. Tujuan dari pengelolaan risk. The objective of credit risk management is to control and manage
risiko kredit adalah untuk mengendalikan dan mengelola eksposur risiko credit risk exposure within acceptable limits, while maximizing risk-
kredit dalam batasan yang dapat diterima, sekaligus memaksimalkan adjusted return.
risk-adjusted return.
Bank menerapkan four eyes principles untuk uji kelayakan sebelum The Bank applies the four eyes principle to assess eligibility before
memutuskan pemberian kredit, seperti misalnya terlebih dahulu deciding on credit granting, such as first ensuring the Minimum
memastikan Batas Minimum Pemberian Kredit (BMPK), kecukupan Credit Limit (BMPK), adequate financial performance and/or collateral
performa finansial dan/atau kualitas jaminan, fasilitas kredit dan quality, credit facilities and documentation requirements so that credit
persyaratan dokumentasinya sehingga keputusan pemberian kredit granting decisions can be maximized. At the same time, the Bank also
yang dibuat dapat dimaksimalkan. Di saat bersamaan, Bank juga monitors the growth and quality of its credit portfolio on a regular basis,
memantau pertumbuhan dan kualitas portofolio kredit secara berkala enabling it to take timely preventive action in the event of a decline in
yang memungkinkan untuk melakukan tindakan pencegahan secara credit quality. Supervision is carried out by SKMR by providing early
tepat waktu apabila terjadi penurunan kualitas kredit. Pengawasan warning indicators in the event of a credit violation and immediately
dilakukan oleh SKMR dengan memberikan indikator peringatan dini reporting to the Credit Committee and Risk Management Committee.
jika akan terjadi pelanggaran atas pelaksanaan kredit dan segera
melaporkan kepada Komite Kredit dan Komite Manajemen Risiko.
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Selain SKMR, unit atau perangkat organisasi lain yang terlibat dalam In addition to SKMR, other organizational units or devices involved in
pengelolaan risiko kredit di lini masing-masing, yaitu: credit risk management in their respective lines are:
• Divisi Bisnis merupakan unit yang melakukan aktivitas penyaluran • The Business Division is the unit that carries out credit distribution
kredit termasuk analisis terhadap kelayakan usaha nasabah; activities, including analyzing the feasibility of customer
businesses;
• Divisi Credit Review merupakan unit yang melakukan analisis • The Credit Review Division is the unit that analyzes credit
terhadap pengajuan kredit dari Divisi Bisnis serta memberikan applications from the Business Division and provides independent
opini independen kepada Komite Kredit mengenai kelayakan opinions to the Credit Committee regarding the feasibility of
usaha nasabah; customer businesses;
• Komite Kredit merupakan pemutus atas usulan kredit yang • The Credit Committee is the decision maker on credit proposals
diajukan oleh unit bisnis, keputusan ditetapkan dalam forum rapat submitted by business units. Decisions are made in Credit
Komite Kredit dengan memperhatikan opini dari Credit Review, Committee meetings, taking into account opinions from Credit
Legal Corporate, Appraisal dan Admin Kredit. Adapun kredit Review, Legal Corporate, Appraisal, and Credit Admin. Credit to
kepada pihak terkait harus mendapatkan persetujuan dari Dewan related parties must be approved by the Board of Commissioners
Komisaris sebagai bagian dari fungsi pengawasan; as part of its supervisory function.
• Credit Quality Assurance (CQA) berperan dalam memastikan • Credit Quality Assurance (CQA) plays a role in ensuring the quality
kualitas penerapan proses perkreditan melalui kegiatan of credit application processes through independent review of
independent review atas analisis, persetujuan, dan pemantauan credit analysis, approval, and monitoring to ensure compliance
kredit, guna memastikan kesesuaian dengan kebijakan internal, with internal policies, regulatory requirements, and prudential
ketentuan regulator, serta prinsip kehati-hatian. CQA juga principles. CQA also evaluates the quality of the credit portfolio
melakukan evaluasi kualitas portofolio kredit dan memberikan and provides recommendations for improvements to mitigate
rekomendasi perbaikan untuk memitigasi risiko kredit secara credit risk on an ongoing basis.
berkelanjutan.
• Satuan Kerja Kepatuhan merupakan unit independen yang • The Compliance Unit is an independent unit that plays a role in
berperan dalam memastikan bahwa seluruh aktivitas perkreditan ensuring that all credit activities are carried out in accordance with
dilaksanakan sesuai dengan peraturan perundang-undangan yang applicable laws and regulations, regulatory requirements, and the
berlaku, ketentuan regulator, serta kebijakan dan prosedur internal Bank’s internal policies and procedures. The Compliance function
Bank. Fungsi Kepatuhan melakukan pemantauan, evaluasi, dan monitors, evaluates, and provides recommendations to mitigate
pemberian rekomendasi guna memitigasi risiko kepatuhan yang compliance risks arising from credit activities.
timbul dari kegiatan perkreditan.
• Divisi Special Asset Management (SAM) merupakan unit yang • The Special Asset Management (SAM) Division is a unit that
melakukan pemantauan intensif terhadap portofolio kredit yang conducts intensive monitoring of credit portfolios that are
mulai menunjukkan penurunan kualitas kredit, bertanggung jawab beginning to show a decline in credit quality, and is responsible for
dalam penyelesaian proses pengambilalihan agunan maupun completing the collateral takeover and litigation processes.
litigasi;
Langkah-langkah yang diambil Bank untuk pengelolaan risiko kredit The steps taken by the Bank to manage credit risk are through:
melalui :
- Penetapan dan penyempurnaan kebijakan serta prosedur - Establishment and refinement of credit policies and procedures
perkreditan yang mencakup proses pengajuan dan persetujuan covering the credit application and approval process, exposure
kredit, pemantauan eksposur, pengelolaan kredit bermasalah, monitoring, non-performing loan management, and credit portfolio
serta manajemen portofolio kredit. Kebijakan dan prosedur management. These policies and procedures are reviewed and
tersebut ditinjau dan disempurnakan secara berkala sejalan refined periodically in line with the Bank’s business development
dengan perkembangan usaha Bank dan perubahan ketentuan and changes in regulatory requirements.
otoritas.
- Penetapan target pasar dan sektor prioritas, khususnya pada - Setting market targets and priority sectors, particularly in the
segmen Korporasi dan Komersial, sebagaimana tertuang dalam Corporate and Commercial segments, as outlined in the Loan
Loan Portfolio Guideline, guna menjaga kualitas dan keseimbangan Portfolio Guideline, in order to maintain the quality and balance of
portofolio kredit. Selain itu, Bank telah mulai menerapkan Credit the credit portfolio. In addition, the Bank has begun to apply Credit
Risk Rating sejak tahap awal sebagai pertimbangan tambahan Risk Rating from an early stage as an additional consideration in
dalam pengambilan keputusan kredit. credit decision-making.
- Penerapan pemenuhan persyaratan pengajuan kredit secara - Strict implementation of credit application requirements, including
ketat, termasuk pelaksanaan prescreening, pengikatan kredit dan prescreening, credit binding, and collateral, to minimize potential
agunan, guna meminimalkan potensi risiko kredit sejak awal. credit risk from the outset.
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- Pemantauan kualitas kredit debitur secara berkala untuk - Regular monitoring of debtor credit quality to ensure that credit
memastikan kualitas kredit tetap terjaga. Dalam rangka quality is maintained. In order to prevent and minimize non-
mencegah dan meminimalkan kredit bermasalah, Bank melakukan performing loans, the Bank conducts intensive early monitoring
pemantauan intensif secara dini melalui Early Alert Monitoring. through Early Alert Monitoring.
- Pengelolaan kredit bermasalah secara terstruktur dan - Structured and continuous management of non-performing loans
berkesinambungan, melalui penagihan intensif kepada debitur through intensive collection from debtors who fail to meet their
yang gagal memenuhi kewajibannya, pembentukan pencadangan obligations, establishment of adequate reserves, credit rescue
yang memadai, upaya penyelamatan kredit, serta penyelesaian efforts, and resolution of non-performing loans through legal
kredit bermasalah melalui jalur hukum dan/atau pengambilalihan channels and/or seizure of collateral in accordance with applicable
agunan sesuai ketentuan yang berlaku. regulations.
- Pemantauan dan evaluasi atas penyebaran portofolio kredit, - Monitoring and evaluation of credit portfolio distribution, including
termasuk pemantauan portofolio secara keseluruhan, eksposur monitoring of the overall portfolio, exposure to specific economic
terhadap sektor ekonomi tertentu, serta debitur besar (large sectors, and large exposures. Any developments that could
exposure). Setiap perkembangan yang berpotensi mempengaruhi potentially affect the quality of the credit portfolio are monitored
kualitas portofolio kredit dipantau secara berkelanjutan guna on an ongoing basis to enable preventive and risk mitigation
memungkinkan dilakukannya tindakan pencegahan dan mitigasi measures to be taken in the future.
risiko ke depan.
TAGIHAN YANG TELAH JATUH TEMPO DAN OVERDUE BILLS AND BILLS THAT HAVE DECREASED IN
TAGIHAN YANG MENGALAMI PENURUNAN NILAI VALUE
Tagihan yang telah jatuh tempo merupakan seluruh tagihan yang telah Past due receivables are all receivables that are more than 90 (ninety)
jatuh tempo lebih dari 90 (sembilan puluh) hari, baik atas pembayaran days past due, both for principal and/or interest payments. Impairment
pokok dan/atau pembayaran bunga. Tagihan yang mengalami of receivables is determined based on financial assets or groups of
penurunan nilai/impairment ditentukan berdasarkan aset keuangan financial assets if and only if there is objective evidence of impairment
atau kelompok aset keuangan yang jika dan hanya jika, terdapat bukti as a result of one or more events that occurred after the initial
yang objektif mengenai penurunan nilai tersebut sebagai akibat dari recognition of the asset (adverse events), which have an impact on the
satu atau lebih peristiwa yang terjadi setelah pengakuan awal aset estimated future cash flows of the financial asset or group of financial
tersebut (peristiwa yang merugikan), yang berdampak pada estimasi assets that can be reliably estimated.
arus kas masa depan atas aset keuangan atau kelompok aset keuangan
yang dapat diestimasi secara handal.
Dalam pengelolaan kualitas aset, aset performing terdiri atas aset In asset quality management, performing assets consist of assets
dengan kolektibilitas Lancar dan Dalam Perhatian Khusus, sedangkan with Current and Special Attention collectibility, while non-performing
aset non-performing meliputi aset dengan kolektibilitas Kurang Lancar, assets include assets with Less Current, Doubtful, and Non-Performing
Diragukan, dan Macet. Kriteria yang digunakan oleh Bank Maspion collectibility. The criteria used by Bank Maspion to determine objective
untuk menentukan bukti objektif dari penurunan nilai di antaranya evidence of impairment include the following:
adalah sebagai berikut:
a. Kesulitan keuangan signifikan yang dialami pihak penerbit atau a. Significant financial difficulties experienced by the issuer or
peminjam. borrower.
b. Terjadinya wanprestasi atau tunggakan pembayaran pokok atau b. The occurrence of default or arrears in principal or interest
bunga. payments.
c. Data yang dapat diobservasi mengindikasikan adanya penurunan c. Observable data indicating a measurable decrease in the
yang dapat diukur atas estimasi arus kas masa datang dari estimated future cash flows from a group of financial assets since
kelompok aset keuangan sejak pengakuan awal aset dimaksud, the initial recognition of the assets, even though the decrease
meskipun penurunannya belum dapat diidentifikasi terhadap cannot yet be identified for individual financial assets within the
aset keuangan secara individual dalam kelompok aset tersebut, group, including a deterioration in the payment status of borrowers
termasuk memburuknya status pembayaran pihak peminjam within the group.
dalam kelompok tersebut.
d. Hilangnya pasar aktif dari aset keuangan akibat kesulitan d. Loss of an active market for financial assets due to financial
keuangan. difficulties.
Bank melakukan pemantauan dan peninjauan terhadap debitur yang The Bank monitors and reviews debtors who show signs of declining
memiliki indikasi penurunan kualitas kredit melalui forum Early Alert credit quality through Early Alert Meetings. In order to prevent and
Meeting. Dalam rangka mencegah dan meminimalkan peningkatan minimize an increase in non-performing loans, the Bank implements
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kredit bermasalah, Bank menerapkan pemantauan intensif secara intensive early monitoring. For debtors who experience a decline in
dini. Terhadap debitur yang mengalami penurunan kualitas kredit credit quality or have non-performing loans but still have business
atau kredit bermasalah namun masih memiliki prospek usaha, prospects, the ability to pay, and are cooperative, the Bank may
kemampuan membayar, serta bersikap kooperatif, Bank dapat restructure the loan in accordance with applicable regulations. The
melakukan restrukturisasi kredit sesuai dengan ketentuan yang forms of credit restructuring that can be carried out include interest
berlaku. Bentuk restrukturisasi kredit yang dapat dilakukan antara lain rate reductions, credit term extensions, principal and/or interest arrears
meliputi penurunan suku bunga, perpanjangan jangka waktu kredit, reductions, credit facility additions, and other forms of restructuring
pengurangan tunggakan pokok dan/atau bunga, penambahan fasilitas tailored to the conditions and capabilities of the debtor.
kredit, serta bentuk restrukturisasi lainnya yang disesuaikan dengan
kondisi dan kemampuan debitur.
PENDEKATAN YANG DIGUNAKAN UNTUK APPROACH USED FOR THE FORMATION OF IMPAIRMENT
PEMBENTUKAN CADANGAN KERUGIAN LOSS RESERVES
PENURUNAN NILAI
Bank telah melakukan perhitungan Cadangan Kerugian Penurunan The Bank has calculated the Allowance for Impairment Losses (AIL)
Nilai (CKPN) sesuai ketentuan PSAK 71 di tahun 2024. CKPN dihitung in accordance with PSAK 71 in 2024. AIL is calculated for all financial
untuk semua instrumen aset keuangan sesuai ekspektasi kerugian asset instruments based on expected credit losses based on various
kredit berdasarkan berbagai faktor termasuk di dalamnya antara lain factors, including historical data, current asset conditions, and future
data historis, kondisi aset saat ini, dan proyeksi ekonomi di masa economic projections. This provision is monitored through the cost of
mendatang. Pencadangan ini dipantau melalui indikator biaya kredit credit indicator.
(cost of credit).
Dalam melakukan pembentukan CKPN kredit, Bank menggunakan In establishing the credit CKPN, the Bank uses a collective and
pendekatan secara kolektif dan individual. Perhitungan CKPN kolektif individual approach. Collective CKPN calculations have been carried
telah dilakukan sesuai ketentuan dengan menggunakan perhitungan out in accordance with the provisions using Probability of Default (PD)
Probability of Default (PD) dan Loss Given Default (LGD), dan Exposure and Loss Given Default (LGD) calculations, and Exposure at Default
at Default (EAD). (EAD).
a. Probability of Default (PD) a. Probability of Default (PD)
Probabilitas yang timbul di suatu waktu dimana debitur mengalami The probability that arises at a time when a debtor defaults is
gagal bayar, dikalibrasikan sampai dengan periode 12 bulan dari calibrated up to a 12-month period from the report date (Stage 1)
tanggal laporan (Tahap 1) atau sepanjang umur (Tahap 2 dan 3) or throughout the life of the loan (Stages 2 and 3) and combined
dan digabungkan pada dampak asumsi ekonomi masa depan yang with the impact of future economic assumptions that carry credit
memiliki risiko kredit. PD diestimasikan pada point in time dimana risk. PD is estimated at a point in time where it fluctuates in line
hal ini berfluktuasi sejalan dengan siklus ekonomi. Variable makro with the economic cycle. Macroeconomic assumptions include:
asumsi ekonomi mencakup antara lain : suku bunga, produk interest rates, gross domestic product, inflation, property prices,
domestik bruto, inflasi, harga properti, kurs rupiah terhadap the rupiah exchange rate against the USD, unemployment, fuel
USD, pengangguran, harga BBM dan dengan perkiraan arah prices, and the estimated direction of the economic cycle. In
siklus ekonomi. Selain itu dilengkapi juga dengan memasukkan addition, forward-looking information is also included to further
informasi forward looking untuk menambah justifikasi mengenai justify the impact of changes in macroeconomic factors on ECL
dampak perubahan pada faktor-faktor makro ekonomi akan calculations. The methodology and assumptions, including any
mempengaruhi perhitungan ECL. Metodologi dan asumsi termasuk estimates of future economic conditions, are reviewed periodically.
setiap perkiraan kondisi ekonomi masa depan ditelaah secara
berkala.
b. Loss Given Default (LGD) b. Loss Given Default (LGD)
Kerugian yang diperkirakan akan timbul dari debitur yang The estimated loss that will arise from a debtor who defaults by
mengalami gagal bayar dengan menggabungkan dampak dari combining the impact of relevant future economic assumptions (if
asumsi ekonomi masa depan yang relevan (jika ada) dimana hal ini any), which represents the difference between contractual cash
mewakili perbedaan antara arus kas kontraktual yang akan jatuh flows that will fall due and the expected cash flows to be received.
tempo dengan arus kas yang diharapkan untuk diterima. Bank Bank Maspion estimates LGD based on historical data from
Maspion mengestimasikan LGD berdasarkan data historis dari recovery rates and takes into account recoveries from collateral
tingkat pemulihan dan memperhitungkan pemulihan yang berasal on financial assets, considering future economic assumptions
dari jaminan terhadap aset keuangan dengan mempertimbangkan where relevant. In addition, for capital calculation purposes,
asumsi ekonomi di masa depan jika relevan. Selain itu, untuk Bank Maspion calculates Asset Quality Allowances (PPKA) for
keperluan perhitungan permodalan, Bank Maspion melakukan all productive and non-productive assets in accordance with
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perhitungan Penyisihan Penilaian Kualitas Aset (PPKA) untuk applicable regulations.
seluruh aset produktif dan non produktif sesuai ketentuan yang
berlaku.
c. Exposure at Default (EAD) c. Exposure at Default (EAD)
Perkiraan nilai eksposur neraca pada saat gagal bayar dengan An estimate of the balance sheet exposure value at the time of
mempertimbangkan bahwa perubahan ekspektasi yang diharapkan default, taking into account that changes in expected expectations
selama masa eksposur. Hal ini menggabungkan dampak penarikan during the exposure period. This combines the impact of committed
fasilitas yang committed pembayaran pokok dan bunga, amortisasi principal and interest payments, amortization and accelerated
dan pembayaran dipercepat, bersama dengan dampak asumsi payments, along with the impact of future economic assumptions,
ekonomi masa depan jika relevan. if relevant.
Terhadap aset keuangan yang signifikan dan terdapat bukti objektif For significant financial assets and where there is objective evidence
penurunan nilai yaitu mengalami kolektibilitas 3 atau tunggakan of impairment, namely collectibility of 3 or principal and/or interest
pembayaran pokok dan/atau bunga lebih dari 90 (Sembilan puluh) payments in arrears for more than 90 (ninety) days, an individual CKPN
hari maka akan dibentuk CKPN individual.CKPN individual dilakukan will be formed. Individual CKPN is carried out using discounted cash
menggunakan perhitungan diskonto arus kas (discounted cash flows). flow calculations. In calculating individual CKPN, the Bank has analyzed
Dalam melakukan perhitungan CKPN individual, Bank telah melakukan the credit quality of debtors using three pillars based on regulatory
analisis kualitas kredit dari debitur menggunakan tiga pilar berdasarkan provisions, namely business prospects, financial performance, and
ketentuan regulator yaitu prospek usaha, kinerja keuangan, dan ability to pay.
kemampuan membayar.
Bank terus melakukan identifikasi dan monitoring secara berkelanjutan The Bank continues to identify and monitor the formation of CKPN on
terhadap pembentukan CKPN. Manajemen juga berpendapat bahwa an ongoing basis. Management also believes that the amount of CKPN
jumlah CKPN yang telah dibentuk cukup untuk menutupi kerugian yang that has been formed is sufficient to cover losses that may arise from
mungkin timbul akibat tidak tertagihnya kredit yang diberikan. uncollectible loans.
Pengungkapan kualitas aset termasuk pengungkapan tambahan dapat Disclosures regarding asset quality, including additional disclosures,
dilihat dalam Tabel 12 - 15 can be found in Tables 12–15
PENGUKURAN RISIKO KREDIT DENGAN CREDIT RISK MEASUREMENT USING THE STANDARD
PENDEKATAN STANDAR APPROACH
Bank melakukan pengukuran risiko kredit dengan menggunakan The bank measures credit risk using the Standardized Approach, in
Pendekatan Standar, sesuai dengan ketentuan regulator yang berlaku. accordance with applicable regulatory requirements. In this approach,
Dalam pendekatan ini, risiko kredit diukur dengan menetapkan bobot credit risk is measured by assigning risk weights to all credit exposures
risiko pada seluruh eksposur kredit berdasarkan jenis aset, karakteristik based on asset type, debtor characteristics, and credit quality. Risk
debitur, serta kualitas kredit. Bobot risiko juga mempertimbangkan weights also take into account external credit ratings recognized by
peringkat kredit eksternal yang diakui oleh regulator, keberadaan regulators, the existence of collateral or guarantees that meet the
agunan atau penjaminan yang memenuhi persyaratan, serta faktor- requirements of the Capital Adequacy Regulation, as well as other
faktor lain yang relevan untuk mencerminkan tingkat risiko kredit relevant factors to accurately reflect the level of credit risk.
secara akurat.
Hasil pengukuran risiko kredit ini digunakan sebagai dasar perhitungan The results of this credit risk measurement are used as the basis
Aset Tertimbang Menurut Risiko (ATMR), yang selanjutnya menjadi for calculating Risk-Weighted Assets (RWA), which in turn are used
acuan dalam penghitungan kecukupan modal Bank. Bank secara as a reference in calculating the Bank’s capital adequacy. The Bank
berkala meninjau dan mengevaluasi keandalan metodologi pengukuran periodically reviews and evaluates the reliability of its credit risk
risiko kredit untuk memastikan kesesuaian dengan profil risiko dan measurement methodology to ensure that it is in line with the Bank’s
perkembangan kegiatan usaha Bank. risk profile and business developments.
Pengungkapan Eksposur berdasarkan kelas aset dan bobot risiko Bank The Bank’s exposure by asset class and risk weight is presented in
ditampilkan dalam Tabel 20. Table 20.
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MITIGASI RISIKO KREDIT CREDIT RISK MITIGATION
Sesuai dengan Surat Edaran Otoritas Jasa Keuangan Nomor 24/ In accordance with Financial Services Authority Circular Letter Number
SEOJK.03/2021 tentang Perhitungan Aset Tertimbang Menurut Risiko 24/SEOJK.03/2021 concerning the Calculation of Risk-Weighted Assets
untuk Risiko Kredit dengan Menggunakan Pendekatan Standar bagi for Credit Risk Using the Standard Approach for Commercial Banks, the
Bank Umum, Bank mengakui keberadaan agunan, garansi, penjaminan, Bank recognizes the existence of collateral, guarantees, sureties, or
atau asuransi kredit sebagai teknik Mitigasi Risiko Kredit (MRK). credit insurance as Credit Risk Mitigation (CRM) techniques. Some of
Beberapa teknik yang digunakan Bank dalam teknik MRK sesuai the techniques used by the Bank in MRK techniques in accordance with
SEOJK tersebut adalah sebagai berikut: the aforementioned SEOJK are as follows:
1. Teknik MRK – Agunan 1. CRM Technique – Collateral
2. Teknik MRK – Garansi, dan/atau 2. CRM Technique – Guarantees, and/or
3. Teknik MRK - Penjaminan atau Asuransi Kredit 3. CRM Technique – Credit Guarantees or Credit Insurance
Untuk menghitung mitigasi risiko kredit sebagai pengurang ATMR (Risiko To calculate credit risk mitigation as a reduction in ATMR (Credit Risk),
Kredit), Bank Maspion menggunakan Teknik MRK (Mitigasi Risiko Kredit) Bank Maspion uses the MRK (Credit Risk Mitigation) technique -
- agunan. Jenis agunan yang diterima oleh Bank terdiri dari : collateral. The types of collateral accepted by the Bank consist of:
• Physical collateral berupa tanah, bangunan, kendaraan bermotor, • Physical collateral in the form of land, buildings, motor vehicles,
mesin, persediaan, dan sebagainya; machinery, inventory, and so on;
• Financial collateral berupa deposito dan cash margin; • Financial collateral in the form of deposits and cash margins;
• Lainnya berupa garansi. • Others in the form of guarantees.
Selain aspek agunan untuk meminimalkan risiko kredit, pemberian In addition to collateral aspects to minimize credit risk, the Bank
kredit oleh Bank selalu dilakukan berdasarkan evaluasi dan analisa always grants credit based on feasibility evaluations and analyses
kelayakan untuk mengetahui kemampuan pengembalian kredit (first to determine credit repayment capabilities (first way out). Collateral
way out). Penilaian agunan dinilai oleh penilai independent atau unit is assessed by independent appraisers or the Appraisal unit, which
kerja Appraisal yang independent terhadap unit bisnis serta dilakukan is independent of the business unit, and is reassessed periodically to
penilaian ulang secara berkala untuk memonitor kondisi agunan yang monitor the condition of collateral pledged by debtors to the Bank.
diagunkan debitur ke Bank.
Pengungkapan kuantitatif terkait Teknik MRK ditampilkan dalam tabel Quantitative disclosures related to the MRK technique are presented
17 sedangkan Pengungkapan eksposur risiko kredit dan dampak Teknik in Table 17, while disclosures regarding credit risk exposure and the
MRK ditampilkan dalam tabel 19. impact of the MRK technique are presented in Table 19.
EKSPOSUR SEKURITISASI, TRANSAKSI DERIVATIF SECURITIZATION EXPOSURE, DERIVATIVE TRANSACTIONS
Sekuritisasi adalah proses pengambilan aset tidak likuid atau kelompok Securitization is the process of taking illiquid assets or groups of assets
aset dan melalui financial engineering, mentransformasikannya and, through financial engineering, transforming them into securities.
menjadi efek. Efek yang diterbitkan atas dasar pengalihan aset Securities issued on the basis of the transfer of financial assets from
keuangan dari kreditur asal tersebut diikuti oleh pembayaran dari hasil the original creditor are followed by payments from the proceeds of the
penjualan efek beragun aset kepada investor. sale of asset-backed securities to investors.
Pada 31 Desember 2025, Bank Maspion tidak memiliki transaksi As of December 31, 2025, Bank Maspion had no credit derivative
derivatif kredit dan transaksi sekuritisasi sehingga tidak ada transactions or securitization transactions, so there are no disclosures
pengungkapan pada tabel berikut ini: in the following table:
- Tagihan Bersih Derivatif Kredit (CCR6) - Net Credit Derivative Exposure (CCR6)
- Eksposur Sekuritisasi pada Banking Book (SEC1) - Securitization Exposure in the Banking Book (SEC1)
- Eksposur Sekuritisasi pada Trading Book (SEC2) - Securitization Exposure in the Trading Book (SEC2)
- Eksposur Sekuritisasi pada Banking Book dan terkait Persyaratan - Securitization Exposure in the Banking Book and Related Capital
Modalnya – Bank yang Bertindak sebagai Originator atau Sponsor Requirements – Banks Acting as Originators or Sponsors (SEC4)
(SEC3)
- Eksposur Sekuritisasi pada Banking Book dan terkait Persyaratan - Securitization Exposure in the Banking Book and Related Capital
Modalnya - Bank yang Bertindak Sebagai Investor (SEC4) Requirements – Banks Acting as Investors (SEC4)
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PERHITUNGAN ASET TERTIMBANG MENURUT CALCULATION OF RISK-WEIGHTED ASSETS USING THE
RISIKO KREDIT MENGGUNAKAN PENDEKATAN STANDARDIZED APPROACH
STANDAR
Perhitungan Aset Tertimbang Menurut Risiko untuk risiko kredit dengan The calculation of risk-weighted assets for credit risk using the
menggunakan Pendekatan Standar sesuai dengan ketentuan regulator Standard Approach in accordance with regulatory provisions is shown
ditampilkan pada Tabel 20. in Table 20.
RISIKO KREDIT AKIBAT KEGAGALAN PIHAK LAWAN CREDIT RISK DUE TO COUNTERPARTY FAILURE
(COUNTERPARTY CREDIT RISK) (COUNTERPARTY CREDIT RISK)
Risiko kredit akibat kegagalan pihak lawan (counterparty credit Credit risk due to counterparty default (counterparty credit risk) arises
risk) timbul dari jenis transaksi yang secara umum dipengaruhi oleh from transactions that are generally influenced by the following
karakteristik sebagai berikut: characteristics:
- Transaksi dipengaruhi oleh pergerakan nilai wajar atau nilai pasar. - Transactions are affected by movements in fair value or market value.
- Nilai wajar dari transaksi dipengaruhi oleh pergerakan variabel - The fair value of transactions is affected by movements in certain
pasar tertentu. market variables.
- Transaksi menghasilkan pertukaran arus kas atau instrumen - Transactions result in the exchange of cash flows or financial
keuangan. instruments.
- Bersifat bilateral. - They are bilateral in nature.
Salah satu transaksi yang menimbulkan risiko kredit akibat kegagalan One type of transaction that gives rise to counterparty credit risk is
pihak lawan adalah transaksi Over The Counter (OTC) derivative dan Over The Counter (OTC) derivative transactions and repo/reverse repo
transaksi repo/reverse repo, baik posisi Trading Book maupun Banking transactions, both in the Trading Book and Banking Book, including
Book,termasuk transaksi dengan Central Counter Party (CCP). Pada 31 transactions with a Central Counter Party (CCP). As of December 31,
Desember 2025, Bank tidak memiliki eksposur atas transaksi derivatif 2025, the Bank had no exposure to OTC derivative, repo, or reverse repo
OTC, repo, maupun reverse repo. Dengan demikian, tidak terdapat transactions. Thus, there was no credit risk arising from counterparty
risiko kredit akibat kegagalan pihak lawan yang timbul dari jenis default in these types of transactions.
transaksi tersebut.
RISIKO PASAR MARKET RISK
Risiko pasar merupakan risiko akibat pergerakan variabel pasar yaitu Market risk is the risk resulting from movements in market variables,
suku bunga, nilai tukar dan harga opsi yang dapat merugikan Bank yang namely interest rates, exchange rates, and option prices, which can
ada pada trading book dan banking book. Risiko pasar terdapat pada cause losses to the Bank in its trading book and banking book. Market
aktivitas perdagangan (trading) valuta asing, surat berharga, derivatif, risk is present in trading activities involving foreign exchange, securities,
instrumen pasar uang, dan lain-lain. Risiko suku bunga pada banking derivatives, money market instruments, and others. Interest rate risk in
book dapat timbul dari perbedaan eksposur aktiva dan pasiva Bank the banking book may arise from differences in the Bank’s asset and
dan pergerakan suku bunga yang akan mempengaruhi pendapatan liability exposures and interest rate movements that will affect the
dan nilai ekonomis modal Bank. Pada trading book, dampak risiko Bank’s income and economic value of capital. In the trading book, the
pasar langsung mempengaruhi rugi laba. Sedang pada banking book impact of market risk directly affects profit and loss. Meanwhile, in the
dampak risiko pasar secara tidak langsung mempengaruhi perolehan banking book, the impact of market risk indirectly affects the Bank’s net
NII (margin bunga bersih) dan nilai ekonomis modal Bank. interest income (NII) and economic value of capital.
Pengelolaan risiko pasar dituangkan dalam bentuk kebijakan, Market risk management is formalized through policies, procedures,
prosedur, limit risiko dan hasil Keputusan lainnya yang terkait. Limit risk limits, and other related decisions. Limits and risk appetite are
dan risk appetite dievaluasi secara periodik sesuai dengan perubahan periodically evaluated in accordance with changes in the Bank’s
lingkungan bisnis Bank di antaranya strategi usaha Tresuri dan business environment, including Treasury business strategies, market
perkembangan pasar serta ketentuan internal dan eksternal. Untuk developments, and internal and external regulations. To ensure
pengendalian limit risiko yang efektif, Bank menetapkan struktur limit effective risk limit control, the Bank establishes a comprehensive limit
yang komprehensif, sesuai dengan kompleksitas aktivitas yang diambil, structure tailored to the complexity of the activities undertaken, while
dengan memperhatikan tujuan bisnis Bank, dan toleransi risiko. taking into account the Bank’s business objectives and risk tolerance.
Limit risiko pasar yang diaplikasikan oleh Bank di antaranya adalah Market risk limits applied by the Bank include sensitivity measures
sensitivitas (DV01, MTD MAT, YTD SLL, OPL), trigger loss, dan notional (DV01, MTD, YTD, SLL, OPL), loss triggers, and notional size for specific
size untuk portofolio tertentu. Kerangka limit tersebut dirancang portfolios. This limit framework is designed to ensure that market risk
untuk memastikan bahwa eksposur risiko pasar tetap berada dalam exposure remains within acceptable limits, in line with the Bank’s risk
batas yang dapat diterima, sejalan dengan risk appetite dan strategi appetite and business strategy, and is supported by regular monitoring
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bisnis Bank, serta didukung oleh proses pemantauan dan pelaporan and reporting processes. Meanwhile, limits related to interest rate risk
yang dilakukan secara berkala. Sementara itu, penetapan limit terkait in the Banking Book include the Economic Value of Equity (EVE) and Net
dengan risiko suku bunga di Banking Book di antaranya adalah limit Interest Income (NII) limits.
Economic Value of Equity (EVE) dan Net Interest Income (NII).
Bank melakukan pengelolaan risiko pasar, dengan melibatkan bagian The Bank manages market risk by involving relevant departments such
terkait seperti : as:
• Komite Aktiva dan Pasiva bertanggung jawab dalam pengelolaan • The Assets and Liabilities Committee is responsible for managing
struktur neraca Bank, khususnya terkait risiko suku bunga pada the Bank’s balance sheet structure, particularly in relation to
banking book. ALCO berperan dalam mengevaluasi dampak interest rate risk in the banking book. ALCO evaluates the impact
perkembangan pasar dan pergerakan tingkat suku bunga acuan of market developments and movements in benchmark interest
terhadap kinerja dan posisi keuangan Bank. Selain itu, ALCO rates on the Bank’s performance and financial position. In addition,
mengusulkan serta menetapkan kebijakan, strategi, dan limit ALCO proposes and establishes the policies, strategies, and limits
yang diperlukan guna memitigasi risiko pasar, termasuk strategi necessary to mitigate market risk, including asset and liability
pengelolaan aset dan liabilitas agar tetap sejalan dengan risk management strategies to remain in line with the Bank’s risk
appetite Bank. appetite.
• Divisi Tresuri berperan sebagai first line of defense dalam • The Treasury Division acts as the first line of defense in managing
pengelolaan risiko pasar dan bertanggung jawab atas market risk and is responsible for the operational execution of
pelaksanaan operasional transaksi harian di pasar keuangan. daily transactions in the financial markets. This division manages
Divisi ini mengelola posisi dan eksposur risiko pasar yang timbul market risk positions and exposures arising from transaction
dari aktivitas transaksi sesuai dengan kebijakan dan limit yang activities in accordance with established policies and limits.
telah ditetapkan.
• Satuan Kerja Manajemen Risiko melakukan pemantauan, • The Risk Management Unit monitors, measures, and controls
pengukuran, dan pengendalian risiko pasar secara berkala dan market risk on a regular and independent basis. The RMU measures
independen. SKMR mengukur risiko pasar menggunakan metode market risk using appropriate methods, such as sensitivity and
yang sesuai, seperti sensitivitas, stress testing, serta memantau stress testing, and monitors compliance with established risk
kepatuhan terhadap limit risiko yang telah ditetapkan. Selain limits. In addition, the RMU compiles regular market risk reports
itu, SKMR menyusun laporan risiko pasar secara berkala kepada for management and relevant committees as a basis for evaluation
manajemen dan komite terkait sebagai dasar evaluasi dan and decision making.
pengambilan keputusan.
PENGELOLAAN RISIKO PASAR UNTUK PORTOFOLIO MARKET RISK MANAGEMENT FOR TRADING BOOK
TRADING BOOK PORTFOLIOS
Dalam mengelola risiko pasar untuk portfolio trading book, secara In managing market risk for the trading book portfolio, the Bank
internal Bank menggunakan analisa sensitivitas, yaitu perubahan internally uses sensitivity analysis, which is the change in portfolio
nilai portfolio akibat pergerakan satu satuan variabel pasar yang value due to the movement of one unit of an independent market
independen, seperti DV01 dan basis DV01 untuk portofolio instrumen variable, such as DV01 and DV01 basis for interest rate-related
terkait suku bunga, net open position untuk posisi terbuka valuta asing. instrument portfolios, and net open position for open foreign exchange
Selain analisa sensitivitas, Bank juga stress test dalam pengukuran positions. In addition to sensitivity analysis, the Bank also conducts
risiko pasar. stress tests in measuring market risk.
Dalam rangka perhitungan modal minimum menggunakan metode In calculating minimum capital using the standard method, the Bank
standar, Bank mengukur seluruh posisi instrumen keuangan dalam measures all financial instrument positions in the trading book that
trading book yang memiliki eksposur terhadap risiko pasar. Eksposur are exposed to market risk. These exposures include default risk in the
tersebut meliputi risiko gagal bayar pada portofolio surat berharga, risiko securities portfolio, interest rate risk covering securities and derivative
suku bunga yang mencakup surat berharga serta instrumen derivatif, instruments, and Credit Valuation Adjustment (CVA) risk. To date,
serta risiko Credit Valuation Adjustment (CVA). Hingga saat ini, aktivitas the Bank’s derivative trading activities remain limited to FX Forward
transaksi derivatif Bank masih terbatas pada instrumen FX Forward and FX Swap instruments, while the development of other derivative
dan FX Swap, sementara pengembangan instrumen derivatif lainnya instruments such as Interest Rate Swaps (IRS), Cross Currency Swaps
seperti Interest Rate Swap (IRS), Cross Currency Swap (CCS), Interest (CCS), Interest Rate Futures, and similar instruments is still in the
Rate Futures, dan instrumen sejenis masih dalam tahap pengembangan. development phase. In line with these development plans, the Bank
Seiring dengan rencana pengembangan tersebut, Bank secara bertahap is gradually strengthening its risk management framework, including
terus memperkuat kerangka manajemen risiko, termasuk metodologi measurement methodologies, system infrastructure, and the necessary
pengukuran, infrastruktur sistem, serta tata kelola yang diperlukan governance to ensure readiness in managing more complex risk
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guna memastikan kesiapan dalam mengelola eksposur risiko yang lebih exposures in the future. For foreign exchange risk, the Bank calculates
kompleks di masa mendatang. Untuk risiko nilai tukar, Bank menghitung all on- and off-balance sheet positions, both in the trading book and
seluruh posisi on dan off-balance sheet, baik dalam portofolio trading banking book portfolios.
book dan banking book.
Dalam proses pengendalian risiko pasarnya, Bank menerapkan In the process of controlling market risk, the Bank implements
berbagai strategi bauran portofolio yang diselaraskan dengan various portfolio mix strategies that are aligned with market volatility
pergerakan volatilitas pasar dan tujuan bisnis Bank. Pengelolaan movements and the Bank’s business objectives. Portfolio management
portofolio dilakukan melalui hedging, squaring position, back-to-back is carried out through hedging, squaring positions, back-to-back and
dan cara lain yang bertujuan untuk off-setting atas suatu transaksi/ other methods aimed at offsetting transactions/positions that have
posisi yang memiliki eksposur risiko pasar serta dapat digunakan untuk market risk exposure and can be used for the risk transfer process. The
proses transfer risiko yang dimiliki. Bank hanya melakukan transaksi Bank only conducts transactions that are in line with its risk appetite
yang sesuai dengan risk appetite dan strategi bisnis Bank. and business strategy.
PENGELOLAAN RISIKO SUKU BUNGA DI BANKING INTEREST RATE RISK MANAGEMENT IN THE BANKING
BOOK BOOK
Bank melakukan pengukuran dan pengendalian atas risiko suku bunga The Bank measures and controls interest rate risk in the banking
di banking book yang timbul dari perbedaan antara waktu perubahan book arising from differences between the timing of interest rate
suku bunga dan arus kas (repricing risk), perubahan keterkaitan changes and cash flows (repricing risk), changes in the correlation of
suku bunga dari beberapa yield curve dengan posisi berbeda yang interest rates from several yield curves with different positions that
mempengaruhi aktivitas Bank (basis risk), perubahan keterkaitan suku affect the Bank’s activities (basis risk), changes in the correlation of
bunga pada rentang jatuh tempo (yield curve risk), dan suku bunga interest rates over the maturity (yield curve risk), and interest rates
terkait option embedded dalam produk banking book (option risk). Bank related to options embedded in banking book products (option risk).
mengukur eksposur risiko suku bunga baik dari perspektif pendapatan The Bank measures interest rate risk exposure from both an income
dan perspektif ekonomis di bawah rentang kemungkinan dari skenario and economic perspective under a range of potential interest rate
suku bunga potensial, termasuk kondisi stress. scenarios, including stress conditions.
Bank mempunyai kebijakan dan prosedur IRRBB, termasuk strategi The Bank has IRRBB policies and procedures, including mitigation
mitigasi dalam mendukung pelaksanaan manajemen risiko suku strategies to support the implementation of interest rate risk
bunga. Secara internal, Bank Maspion mengukur dan memantau management. Internally, Bank Maspion measures and monitors IRRBB
eksposur IRRBB melalui metode ∆EVE (Economic Value of Equity) dan exposure using the ∆EVE (Economic Value of Equity) and ∆NII (Net
∆NII (Net Interest Income) secara bulanan. Skenario shock suku bunga Interest Income) methods on a monthly basis. The interest rate shock
yang digunakan dalam perhitungan IRRBB dengan menggunakan scenarios used in IRRBB calculations using the EVE method are six
metode EVE adalah sebanyak 6 (enam) skenario, yaitu parallel up, (6) scenarios, namely parallel up, parallel down, steepener, flattener,
parallel down, steepener, flattener, short rate up dan short rate down. short rate up, and short rate down. Meanwhile, calculations for the NII
Sementara perhitungan untuk metode NII menggunakan 2 (dua) method use two (2) scenarios, namely parallel up and parallel down.
skenario, yaitu parallel up dan parallel down.
Bank melakukan pengukuran NII menggunakan asumsi constant The bank measures NII using the constant balance sheet assumption,
balance sheet dimana instrumen yang jatuh tempo akan diperpanjang whereby maturing instruments will be extended while maintaining
dengan mempertahankan ukuran dan struktur neraca saat ini. Bank the current size and structure of the balance sheet. The bank has not
belum memperhitungkan margin komersial dan spread components taken into account commercial margins and other spread components
lainnya dalam arus kas dan dalam tingkat suku bunga diskonto yang in cash flows and in the discount rate used in calculations using the
digunakan dalam perhitungan dengan metode EVE. EVE method.
Perhitungan total ∆EVE dan ∆NII merupakan hasil agregasi antar mata The calculation of total ∆EVE and ∆NII is the result of aggregation
uang yang termasuk kategori significant currency. Saat ini terdapat mata between currencies included in the significant currency category.
uang Rupiah dan U.S. Dollar yang termasuk kategori significant currency. Currently, the Rupiah and U.S. Dollar are included in the significant
Rata - rata jangka waktu penyesuaian suku bunga (repricing maturity) currency category. The average repricing maturity applied to NMD is 1
yang diterapkan untuk NMD adalah 1 tahun dengan pendekatan run- year using the run-off rates approach, which reflects the percentage of
off rates, yang mencerminkan persentase simpanan yang diperkirakan deposits that are expected to be withdrawn or have their interest rates
akan keluar (ditarik) atau mengubah suku bunga dalam periode tertentu. changed within a certain period. The higher the decay rate, the faster
Semakin tinggi decay rate, semakin cepat simpanan tersebut dapat the deposits can be changed in shorter repricing buckets.
diubah dalam repricing buckets yang lebih pendek
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Bank melakukan perhitungan ATMR risiko pasar dengan menggunakan The Bank calculates market risk ATMR using the standard method in
metode standard sesuai dengan ketentuan Otoritas Jasa Keuangan accordance with the provisions of the Financial Services Authority as
yang tertuang dalam SE OJK No.23/SEOJK.03/2022 tentang Aset stipulated in SE OJK No.23/SEOJK.03/2022 concerning Risk-Weighted
Tertimbang Menurut Risiko untuk Risiko Pasar bagi Bank. Assets for Market Risk for Banks.
RISIKO LIKUIDITAS LIQUIDITY RISK
Risiko Likuiditas adalah risiko akibat ketidakmampuan Bank untuk Liquidity risk is the risk arising from the Bank’s inability to meet its
memenuhi kewajiban yang jatuh tempo dari sumber pendanaan arus maturing obligations from cash flow funding sources and/or from high-
kas dan/atau dari aset likuid berkualitas tinggi yang dapat diagunkan, quality liquid assets that can be used as collateral, without disrupting
tanpa mengganggu aktivitas dan kondisi keuangan Bank. Ada dua jenis the Bank’s activities and financial condition. There are two types of
risiko likuiditas, yaitu risiko likuiditas pendanaan dan risiko likuiditas liquidity risk, namely funding liquidity risk and market liquidity risk.
pasar. Risiko likuiditas pendanaan Adalah risiko ketidakmampuan -funding liquidity risk is the risk of being unable to obtain funds at a
mendapatkan dana dengan biaya wajar dalam jangka waktu wajar reasonable cost within a reasonable period of time to meet financial
untuk memenuhi kewajiban keuangan. Risiko likuiditas pasar muncul obligations. Market liquidity risk arises when certain assets cannot be
ketika aset tertentu tidak dapat dikonversi menjadi uang tunai pada converted into cash at a reasonable price within a reasonable period of
harga yang wajar dalam jangka waktu yang wajar. Karena mungkin time. Because it may have an impact on funding liquidity risk, market
berdampak terhadap risiko likuiditas pendanaan, risiko likuiditas pasar liquidity risk must be taken into account when assessing funding
harus diperhitungkan ketika menilai risiko likuiditas pendanaan. liquidity risk.
Dalam menjalankan manajemen risiko likuiditas, Bank telah memiliki In implementing liquidity risk management, the Bank has clearly
pembagian tugas dan tanggung jawab secara jelas dan terstruktur. defined and structured roles and responsibilities. The Bank’s liquidity
Pengelolaan risiko likuiditas Bank dilaksanakan oleh: risk management is carried out by:
• Komite Pemantau Risiko bertanggung jawab kepada Dewan • The Risk Oversight Committee is responsible to the Board of
Komisaris dan bekerja sama dengan Direktorat Satuan Kerja Commissioners and works closely with the Risk Management Unit
Manajemen Risiko dan Komite Manajemen Risiko guna Directorate and the Risk Management Committee to ensure that
memastikan bahwa penerapan manajemen risiko dan proses the implementation of risk management and control processes for
pengendalian terhadap risiko likuiditas dan risiko suku bunga liquidity risk and interest rate risk in the banking book are carried
dalam banking book dilakukan secara efektif dan konsisten out effectively and consistently with approved strategies and
dengan strategi dan kebijakan yang disetujui. policies.
• Komite Manajemen Risiko bertanggung jawab untuk menyusun • The Risk Management Committee is responsible for formulating
kebijakan dan kerangka manajemen risiko serta limit risiko, berikut risk management policies and frameworks as well as risk limits,
pengkinian, perbaikan, dan/ atau penyempurnaannya, including updates, improvements, and/or refinements.
• Komite Aktiva Pasiva yang membantu Direksi dalam hal • The Assets and Liabilities Committee assists the Board of
mengembangkan, mengkaji dan menetapkan strategi dan Directors in developing, reviewing, and establishing asset and
kebijakan manajemen aset dan liabilitas, menetapkan limit liability management strategies and policies, setting limits as
sebagai mekanisme pengendalian risiko likuiditas dan risiko a mechanism for controlling liquidity and interest rate risks,
suku bunga, memantau secara berkala posisi likuiditas Bank, periodically monitoring the Bank’s liquidity position, periodically
memantau secara berkala perkembangan dan strategi dana pihak monitoring the development and strategy of third-party funds and
ketiga dan kredit/pembiayaan, dan memantau secara berkala credit/financing, and periodically monitoring and setting credit/
serta menetapkan tingkat suku bunga kredit/pembiayaan; financing interest rates.
• Divisi Tresuri sebagai unit ALM secara efektif mengelola risiko • The Treasury Division, as the ALM unit, effectively manages the
suku bunga dan risiko likuiditas Bank. Tresuri bertanggung jawab Bank’s interest rate and liquidity risks. The Treasury is responsible
menghasilkan pendapatan dan wajib menyesuaikan posisinya for generating income and is required to adjust its position in
sesuai dengan keputusan manajemen Bank. accordance with the Bank’s management decisions.
• Satuan Kerja Manajemen Risiko bertanggung jawab atas • The Risk Management Unit is responsible for formulating Risk
perumusan Kebijakan Manajemen Risiko, melakukan penetapan Management Policies, determining the level of risk to be taken
tingkat risiko yang akan diambil (risk appetite) dan toleransi risiko (risk appetite) and risk tolerance in a manner that is adequate and
(risk tolerance) secara memadai dan sejalan dengan sasaran in line with the Bank’s overall strategic and business objectives.
strategis dan bisnis Bank secara keseluruhan. Satuan Kerja The Risk Management Unit also monitors and measures liquidity
Manajemen Risiko juga melakukan pemantauan dan pengukuran risk.
risiko likuiditas.
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Pemantauan risiko likuiditas dilakukan Bank dengan memantau secara The Bank monitors liquidity risk by regularly monitoring liquidity
berkala indikator likuiditas di antaranya seperti Rasio 50 Deposan Inti, indicators, including the Core Depositor Ratio, Liquidity Coverage
Liquid Coverage Ratio (LCR), Net Stable Funding Ratio (NSFR), asset Ratio (LCR), Net Stable Funding Ratio (NSFR), liquid assets to Non-
likuid terhadap NonCore Deposit, asset likuid terhadap Dana pihak Core Deposits, liquid assets to Third Party Funds, Macroprudential
ketiga Rasio Intermediasi Makroprudensial (RIM) serta rasio – rasio Intermediation Ratio (RIM), and other liquidity ratios.
likuiditas lainnya.
Skenario Liquidity Stress Testing dilakukan berdasarkan suatu skenario Liquidity Stress Testing scenarios are based on extreme but plausible
kejadian yang ekstrim tapi mungkin terjadi (extreme but plausible) baik scenarios caused by either bank-specific factors (Idiosyncratic) or the
yang disebabkan oleh faktor spesifik Bank (Idiosyncratic) ataupun oleh market as a whole (Market Wide). This will influence the measures
pasar secara keseluruhan (Market Wide). Hal ini akan mempengaruhi chosen to address crisis conditions. An Idiosyncratic scenario is a stress
langkah-langkah yang akan dipilih dalam penanggulangan kondisi krisis. condition in which it is assumed that only the Bank is experiencing
Skenario Idiosyncratic merupakan kondisi stress, di mana diasumsikan liquidity difficulties, while the market as a whole is operating relatively
hanya Bank yang mengalami kesulitan likuiditas, namun pasar secara normally. Meanwhile, a market-wide crisis scenario assumes that
keseluruhan beroperasi relatif normal. Sedangkan skenario krisis pasar the financial market is experiencing liquidity pressure. Stress testing
secara keseluruhan (Market Wide), mengasumsikan pasar keuangan calculations are carried out periodically or as needed so that the Bank
mengalami tekanan likuiditas. Perhitungan stress testing dilakukan can ensure that liquidity conditions can be managed properly and
secara berkala atau sesuai kebutuhan, agar Bank dapat memastikan always within the established risk limits.
bahwa kondisi likuiditas dapat dikelola dengan baik dan selalu dalam
batasan risiko yang ditetapkan.
Pada dasarnya, skenario stress likuiditas mengasumsikan meningkatnya Basically, the liquidity stress scenario assumes an increase in cash
arus kas keluar dari Bank di atas batas normal, khususnya dari sisi outflows from the Bank above normal limits, particularly from deposits
Deposit yang dikelola oleh Bank sebagai dampak menurunnya tingkat managed by the Bank as a result of declining confidence, declining
kepercayaan, menurunnya arus kas masuk karena gagal bayar dari cash inflows due to defaults by debtors/counterparties, and a decline
debitur/counterparty serta turunnya nilai portofolio dari aset likuid in the value of the Bank’s liquid asset portfolio due to market risk. These
yang dimiliki karena risiko pasar. Asumsi-asumsi tersebut ditinjau assumptions are reviewed periodically and approved by management
secara berkala dan disetujui oleh manajemen melalui rapat ALCO. through ALCO meetings.
CONTINGENCY FUNDING PLAN CONTINGENCY FUNDING PLAN
Contingency Funding Plan (CFP) adalah salah satu komponen Kebijakan The Contingency Funding Plan (CFP) is one component of the Bank’s
Manajemen Risiko Likuiditas Bank, berupa suatu prosedur dan panduan Liquidity Risk Management Policy, in the form of procedures and
operasional saat menghadapi kondisi krisis. Untuk menghadapi krisis operational guidelines for dealing with crisis conditions. To deal with
likuiditas, Bank Maspion telah memiliki Contingency Funding Plan liquidity crises, Bank Maspion has a Contingency Funding Plan (CFP)
(CFP) yang secara formal menetapkan strategi untuk menghadapi that formally establishes strategies for dealing with liquidity crises and
krisis likuiditas dan prosedur untuk menutup defisit arus kas dalam procedures for covering cash flow deficits in emergency situations. The
situasi darurat. Contingency Funding Plan (CFP) secara komprehensif Contingency Funding Plan (CFP) comprehensively explains contingency
menjelaskan strategi manajemen kontingensi, prosedur eskalasi dan management strategies, escalation procedures, and responsibilities in
tanggung jawab dalam menangani peristiwa stress likuiditas. handling liquidity stress events.
RISIKO OPERASIONAL OPERATIONAL RISK
Risiko Operasional adalah risiko akibat ketidakcukupan dan/ atau tidak Operational risk is the risk resulting from the inadequacy and/or
berfungsinya proses internal, kesalahan manusia, kegagalan sistem, malfunction of internal processes, human error, system failure, and/or
dan/atau adanya kejadian–kejadian eksternal yang mempengaruhi external events that affect the Bank’s operations. The Bank’s objective
operasional Bank. Tujuan Bank dalam mengelola risiko operasional adalah in managing operational risk is to prevent or minimize the impact of
untuk mencegah atau meminimalisasi dampak risiko tersebut yang dapat such risks that could result in financial losses and damage to the
mengakibatkan kerugian keuangan dan merusak reputasi Bank. Bank’s reputation.
Pendekatan Bank Maspion terhadap manajemen risiko operasional Bank Maspion’s approach to operational risk management is to
adalah dengan menentukan strategi mitigasi guna memperoleh determine mitigation strategies in order to achieve an optimal balance
keseimbangan yang optimal antara paparan risiko operasional, between operational risk exposure, control mechanism effectiveness,
efektivitas mekanisme kontrol, dan pembuatan risk appetite sebagai and risk appetite creation as one of Bank Maspion’s strategies by
salah satu strategi Bank Maspion dengan melakukan implementasi consistently implementing the Operational Risk Management (ORM)
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yang konsisten atas kerangka kerja Manajemen Risiko Operasional framework. In implementing the ORM framework, the concept of
(Operational Risk Management - ORM). Dalam pelaksanaan kerangka “Three Lines of Defense” is applied, with the following explanation:
kerja ORM, diterapkan konsep “Tiga Lini Pertahanan” dengan
penjelasan sebagai berikut:
• Lini bisnis dan fungsi pendukung sebagai pemilik dari proses • Business lines and support functions as owners of the risk
pengelolaan risiko, ORM di Lini Bisnis/Fungsi Pendukung, dan management process, ORM in Business Lines/Support Functions,
Fungsi Pengendalian Internal yang ada pada setiap Risk Taking Unit and Internal Control Functions in each Risk Taking Unit (RTU)
(RTU) berperan sebagai lini pertahanan pertama dalam penegakan serve as the first line of defense in enforcing daily operational
pengelolaan risiko operasional sehari-hari. Mereka bertanggung risk management. They are responsible for identifying, managing,
jawab dalam mengidentifikasi, mengelola, memitigasi, dan mitigating, and reporting Operational Risks.
melaporkan Risiko Operasional.
• Risk Management Divison, yang bertanggung jawab untuk • The Risk Management Division is responsible for establishing
menetapkan Kerangka Risiko Operasional (Operational Risk the Operational Risk Framework (ORF) and implementing relevant
Framework - ORF) dan mengimplementasikan prinsip-prinsip serta principles and governance in identifying, assessing, and mitigating
tata kelola yang relevan dalam melakukan identifikasi, penilaian, operational risks.
dan mitigasi risiko operasional.
• Sedangkan SKAI secara independent berperan sebagai lini • Meanwhile, SKAI independently acts as the third line of defense,
pertahanan ketiga yang bertanggung jawab untuk mengidentifikasi responsible for identifying weaknesses found in operational risk
kelemahan yang ditemukan dalam pengelolaan risiko operasional management and assessing whether the implementation of the
dan menilai pelaksanaan kerangka manajemen risiko operasional operational risk management framework is in accordance with
telah berjalan sesuai dengan ketentuan. regulations.
Pelaksanaan kerangka kerja manajemen risiko operasional di Maspion The implementation of the operational risk management framework
dan Perusahaan Anak dilakukan dalam proses manajemen risiko at Maspion and its Subsidiaries is carried out through an integrated
operasional secara terpadu. Proses ini mencakup: operational risk management process. This process includes:
1. Identifikasi risiko yang digunakan untuk mengidentifikasi dan 1. Risk identification, which is used to identify and analyze risks
menganalisa risiko melekat pada produk, jasa, sistem dan proses inherent in new products, services, systems, and processes, as
baru maupun perubahannya, serta memastikan adanya kecukupan well as changes thereto, and to ensure the adequacy of preventive
control preventif atas seluruh proses yang dijalankan. controls over all processes carried out.
2. Pengukuran risiko di tingkat unit operasional untuk mengetahui 2. Risk measurement at the operational unit level to determine
profil risiko Bank Maspion secara kuantitatif sehingga Bank Maspion’s risk profile quantitatively so that it can be used
dapat digunakan untuk mengetahui efektivitas penerapan to determine the effectiveness of operational risk management
manajemen risiko operasional. Perhitungan Beban Modal implementation. The calculation of operational risk capital burden
Risiko operasional masih menggunakan Pendekatan Standar still uses the basic Standardized Measurement Approach in
(Standardized Measurement Approach) dasar sesuai SEOJK No.6/ accordance with SEOJK No.6/SEOJK.03/2020.
SEOJK.03/2020.
3. Pemantauan risiko operasional melalui penyusunan laporan 3. Monitoring of operational risk is carried out through the preparation
secara berkala terhadap manajemen melalui Komite Manajemen of periodic reports to management via the Risk Management
Risiko untuk mengidentifikasi masalah yang muncul terkait Committee to identify issues arising from weaknesses or failures
dengan adanya kelemahan atau kegagalan di dalam penerapan in the implementation of control functions.
fungsi kontrol.
4. Pengendalian risiko dilakukan di antaranya dengan memastikan 4. Risk control is carried out, among other things, by ensuring the
ketersediaan kebijakan operasional dan kecukupan kontrol pada availability of operational policies and adequate controls in all
seluruh prosedur operasional untuk memitigasi risiko operasional. operational procedures to mitigate operational risks.
Bank memiliki serangkaian methodology dan perangkat manajemen The Bank has a series of operational risk management methodologies
risiko operasional dalam mendukung pengelolaan risiko, methodology and tools to support risk management, including:
dan perangkat manajemen risiko operasional yang digunakan antara
lain :
1. Risk Control Self-Assessment (RSCA) 1. Risk Control Self-Assessment (RCSA)
RCSA (Risk and Control Self – Assessment) adalah metode atau RCSA (Risk and Control Self-Assessment) is an empowerment
proses pemberdayaan dimana manajemen dan staf dari semua method or process whereby management and staff at all
tingkatan secara kolektif mengidentifikasi dan mengevaluasi levels collectively identify and evaluate risks and controls.
risiko dan kontrol. Keterlibatan Process Owner dan / Risk Manager The involvement of Process Owners and/or Risk Managers in
dalam merancang dan memelihara system pengendalian risiko, designing and maintaining the risk control system, identifying risk
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mengidentifikasi eksposur risiko dan menentukan tindakan kolektif exposures, and determining collective actions will add value to the
akan menambah nilai dalam proses RCSA itu sendiri. RCSA process itself.
2. Key Risk indicator (KRI) 2. Key Risk Indicator (KRI)
KRI merupakan salah salah satu perangkat manajemen risiko KRI is a quantitative operational risk management tool that uses
operasional bersifat kuantitatif yang menggunakan metode methods to set parameters with certain thresholds in business
menetapkan parameter - parameter dengan ambang batas tertentu processes/activities that are assumed to be predictive in
dalam proses bisnis/ aktivitas yang diasumsikan prediktif dalam monitoring the level/trend of risk profiles in those processes. KRI
memantau tingkat / tren profil risiko dalam proses tersebut. KRI functions as a means of monitoring risk levels/trends, providing
memiliki fungsi sebagai pemantauan tingkat/ tren risiko, sinyal early warning signals regarding changes/trends in risk levels over
peringatan dini (early warning signal) terhadap perubahan/ tren time, and as an initial analysis signal.
tingkat risiko dari waktu ke waktu dan sebagai sinyal analisis awal.
3. Operational Risk Event (ORE) database 3. Operational Risk Event (ORE) database
Kertas kerja yang digunakan IRM yang berisi seluruh kejadian A working paper used by IRM that contains all operational risk
risiko operasional sebagai alat bantu untuk memonitoring events as a tool to monitor the management of operational risk
pengelolaan kejadian risiko operasional termasuk penyelesaian events, including the completion of action plans and mitigation
atas action plan dan tindakan mitigasi . measures.
Kerangka manajemen risiko operasional selanjutnya adalah budaya The next framework for operational risk management is risk culture
dan kesadaran risiko. Budaya dan kesadaran risiko memegang peranan and awareness. Risk culture and awareness play an important role in
penting dalam mendukung penerapan kerangka kerja risiko operasional supporting the implementation of a sound and sustainable operational
yang sehat dan berkelanjutan. Perusahaan yang memiliki budaya dan risk framework. Companies with a strong risk culture and awareness
kesadaran risiko yang tinggi mampu secara proaktif menemukan serta are able to proactively discover and identify various potential threats
mengidentifikasi berbagai potensi ancaman yang dapat mengganggu that could disrupt business continuity and operational activities, both
kelangsungan bisnis dan aktivitas operasional, baik pada tingkat at the employee and management levels, and are supported by clear
karyawan maupun manajemen, serta didukung oleh jalur eskalasi yang and effective escalation channels.
jelas dan efektif.
Bank Maspion memitigasi dan mengelola risiko yang muncul akibat Bank Maspion mitigates and manages risks arising from fraud based
fraud berdasarkan kerangka kerja strategi anti-fraud sesuai yang on an anti-fraud strategy framework as outlined in the “Anti-Fraud
tertuang dalam “Kebijakan dan Kerangka Kerja Pengelolaan Anti- Management Policy and Framework” which has been implemented
Fraud” yang telah diimplementasikan secara nasional serta ke nationally and in its subsidiaries. This policy and strategy are in line
Perusahaan Anak. Kebijakan dan strategi ini sejalan dengan POJK with POJK No. 12/2024 concerning the Implementation of Anti-Fraud
No. 12/2024 tentang Penerapan Strategi Anti Fraud Bagi Lembaga Strategies for Financial Services Institutions (LJK), whereby Bank
Jasa Keuangan (LJK), dimana Bank Maspion telah melakukan Maspion has submitted reports to the OJK every semester.
pelaporan ke OJK tiap semester.
Pengungkapan kuantitatif risiko operasional Bank ditampilkan dalam The quantitative disclosure of the Bank’s operational risks is presented
Tabel 42 - 44. in Table 42 - 44.
RISIKO HUKUM LEGAL RISK
Risiko hukum merupakan risiko yang dihadapi Bank sebagai akibat dari Legal risk is the risk faced by the Bank as a result of lawsuits and/or
adanya gugatan dan atau tuntutan hukum, baik yang dilakukan oleh legal claims, whether brought by internal or external parties and/or
pihak internal maupun eksternal dan/atau ditemukannya kelemahan the discovery of weaknesses in legal aspects such as the absence of
dari aspek yuridis seperti ketiadaan peraturan perundang-undangan supporting laws and regulations, weaknesses in agreements such as
yang mendukung, kelemahan perikatan seperti tidak dipenuhinya non-fulfillment of contract validity requirements, or imperfect collateral
syarat sahnya kontrak, atau pengikatan agunan yang tidak sempurna. agreements. The legal risk management function is as follows:
Fungsi pengelolaan risiko hukum sebagai berikut:
1. Melakukan evaluasi sesuai dengan pengalaman kerugian di 1. Conduct evaluations based on past loss experiences and/or
masa lalu dan atau pengalaman industry yang disebabkan karena industry experiences caused by legal risks;
adanya risiko hukum;
2. Melakukan analisa atas laporan eksposur risiko hukum; 2. Analyzing legal risk exposure reports;
3. Memastikan bahwa pengelolaan risiko hukum telah dilakukan 3. Ensuring that legal risk management has been carried out in
sesuai dengan kebijakan dan prosedur pengelolaan risiko yang accordance with applicable risk management policies and
berlaku; procedures;
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4. Memberikan saran perbaikan dalam hal pengelolaan risiko hukum; 4. Providing recommendations for improvement in legal risk
management;
5. Melakukan evaluasi atas efektivitas pengelolaan risiko hukum 5. Evaluating the effectiveness of legal risk management that has
yang telah dilaksanakan been implemented.
Dalam rangka pengendalian risiko hukum, Bank didukung oleh Divisi In order to control legal risks, the Bank is supported by the Corporate
Legal Corporate dan Unit Special Asset Management (SAM). Divisi Legal Division and the Special Asset Management (SAM) Unit.
Legal Corporate berperan sebagai legal advisor yang memberikan opini The Corporate Legal Division acts as a legal advisor that provides
dan pertimbangan hukum kepada unit kerja terkait. Pengelolaan risiko legal opinions and considerations to relevant work units. Legal risk
hukum dilakukan melalui kajian atas dokumen hukum, perjanjian, dan management is carried out through the review of legal documents,
kontrak antara Bank dan pihak ketiga; kajian hukum terhadap produk agreements, and contracts between the Bank and third parties; legal
dan aktivitas baru serta penambahan atau perubahan fitur produk dan reviews of new products and activities as well as additions or changes
layanan; pemantauan penyelesaian perkara litigasi; penyebarluasan to product and service features; monitoring the settlement of litigation
informasi dan peningkatan pemahaman hukum kepada unit kerja cases; disseminating information and increasing legal understanding
terkait; serta penyusunan dan penetapan kebijakan dan prosedur yang to relevant work units; and formulating and establishing policies
berkaitan dengan manajemen risiko hukum. Sementara itu, Unit Special and procedures related to legal risk management. Meanwhile, the
Asset Management (SAM) bertanggung jawab dalam penanganan dan Special Asset Management (SAM) Unit is responsible for handling and
penyelesaian kredit bermasalah guna memitigasi potensi kerugian dan resolving non-performing loans in order to mitigate potential losses
risiko hukum bagi Bank. and legal risks for the Bank.
RISIKO REPUTASI REPUTATION RISK
Risiko reputasi merupakan risiko akibat menurunnya tingkat Reputation risk is the risk of a decline in stakeholder confidence
kepercayaan pemangku kepentingan (stakeholders) yang disebabkan caused by negative perceptions of the Bank. This risk can arise from
oleh persepsi negatif terhadap Bank. Risiko ini dapat bersumber dari various Bank business activities, including negative media coverage,
berbagai aktivitas bisnis Bank, antara lain pemberitaan negatif di business ethics violations, customer complaints, and other factors
media massa, pelanggaran etika bisnis, pengaduan nasabah, serta such as weaknesses in corporate governance, corporate culture, and
faktor lainnya seperti kelemahan dalam tata kelola perusahaan, ineffective Bank communications. The Bank manages reputation risk
budaya perusahaan, dan komunikasi Bank yang kurang efektif. by monitoring mass media coverage, handling and resolving customer
Bank mengelola risiko reputasi melalui pemantauan pemberitaan di complaints, supervising compliance with business ethics, and
media massa, penanganan dan penyelesaian pengaduan nasabah, monitoring other activities that have the potential to cause reputation
pengawasan terhadap kepatuhan atas etika bisnis, serta pemantauan risk.
aktivitas lain yang berpotensi menimbulkan risiko reputasi.
Sejalan dengan status Bank sebagai perusahaan terbuka, Corporate In line with the Bank’s status as a public company, the Corporate
Secretary memiliki peran strategis dalam mendukung pengelolaan Secretary has a strategic role in supporting reputation risk management
risiko reputasi melalui pelaksanaan keterbukaan dan transparansi through the implementation of information disclosure and transparency
informasi, pengelolaan komunikasi dengan media massa dalam rangka , managing communication with the mass media in order to maintain
menjaga reputasi Bank, serta penyampaian informasi material kepada the Bank’s reputation, and conveying material information to all
seluruh pemangku kepentingan. Pengendalian risiko reputasi tercermin stakeholders. Reputational risk control is reflected in the delivery of
dalam penyampaian informasi keuangan, informasi mengenai transaksi financial information, information on material transactions, and other
material, dan keterbukaan informasi lainnya secara jelas, akurat, dan information disclosure in a clear, accurate, and timely manner through
tepat waktu melalui media massa serta situs web resmi Bank. the mass media and the Bank’s official website.
Selain itu, Bank memastikan setiap produk dan layanan yang ditawarkan In addition, the Bank ensures that every product and service offered
kepada nasabah dilengkapi dengan informasi yang jelas dan lengkap to customers is accompanied by clear and complete information so
agar dapat dipahami secara menyeluruh. Bank juga menerapkan that it can be fully understood. The Bank also applies the principles
prinsip transparansi dan akuntabilitas dalam komunikasi publik, serta of transparency and accountability in public communications, and
secara berkelanjutan meningkatkan standar layanan nasabah melalui continuously improves customer service standards through service
program service excellence, penerapan etika pemasaran produk dan excellence programs, the application of product and service marketing
layanan, serta penyediaan saluran komunikasi bagi nasabah untuk ethics, and the provision of communication channels for customers to
menyampaikan masukan dan pengaduan. submit feedback and complaints.
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Bank memiliki ketentuan internal terkait penanganan pengaduan The Bank has internal regulations regarding the handling of customer
nasabah yang didukung oleh unit kerja khusus. Unit tersebut bertugas complaints, which are supported by a special work unit. This unit
menerima pengaduan melalui berbagai saluran, antara lain kantor is tasked with receiving complaints through various channels,
cabang, telepon, surat elektronik, maupun media tertulis lainnya. including branch offices, telephone, electronic mail, and other written
Selanjutnya, pengaduan ditangani dan diselesaikan sesuai dengan media. Furthermore, complaints are handled and resolved within a
batas waktu yang telah ditetapkan, serta dilakukan pemantauan atas predetermined time frame, and the number and level of resolution
jumlah dan tingkat penyelesaian pengaduan nasabah. Penerapan of customer complaints are monitored. The implementation of this
mekanisme ini bertujuan untuk mencegah dan memitigasi risiko mechanism aims to effectively prevent and mitigate the Bank’s
reputasi Bank secara efektif. reputational risk.
RISIKO STRATEJIK STRATEGIC RISK
Risiko Stratejik adalah risiko yang timbul akibat ketidaktepatan Strategic risk is the risk that arises from inaccuracies in strategic
dalam pengambilan dan/atau pelaksanaan keputusan stratejik serta decision-making and/or implementation, as well as the Bank’s failure
kegagalan Bank dalam mengantisipasi perubahan lingkungan bisnis. to anticipate changes in the business environment. This risk can be
Risiko ini dapat disebabkan oleh kurang optimalnya respons Bank caused by the Bank’s suboptimal response to changes in external
terhadap perubahan kondisi eksternal, termasuk perkembangan conditions, including technological developments, competitive
teknologi, dinamika persaingan, kondisi ekonomi makro, serta dynamics, macroeconomic conditions, and changes in laws and
perubahan ketentuan peraturan perundang-undangan. regulations.
Dalam rangka penerapan manajemen Risiko Stratejik, Bank menyusun In order to implement Strategic Risk Management, the Bank prepares
Rencana Bisnis Bank (RBB) sebagai acuan pelaksanaan kegiatan usaha a Bank Business Plan (BBP) as a reference for conducting business
untuk jangka pendek 1 (satu) tahun dan jangka menengah 3 (tiga) tahun. activities in the short term (1 (one) year) and medium term (3 (three)
RBB disusun dengan memperhatikan visi, misi, dan strategi Bank, years). The BBP is prepared by taking into account the Bank’s vision,
serta mencakup rencana peningkatan kinerja usaha, pengembangan mission, and strategy, and includes plans to improve business
produk dan aktivitas baru, pengembangan jaringan kantor, dan strategi performance, develop new products and activities, expand the
pencapaian target usaha. Penyusunan dan pelaksanaan RBB dilakukan office network, and strategies for achieving business targets. The
dengan tetap memperhatikan prinsip kehati-hatian serta kecukupan preparation and implementation of the BBP are carried out with due
penerapan manajemen risiko. Apabila terdapat perubahan signifikan regard to the principles of prudence and adequate risk management.
pada kondisi internal maupun eksternal yang berpotensi memengaruhi If there are significant changes in internal or external conditions that
pencapaian rencana stratejik Bank, maka dilakukan penyesuaian RBB could potentially affect the achievement of the Bank’s strategic plans,
dan disampaikan kepada Otoritas Jasa Keuangan sesuai dengan adjustments will be made to the BBP and submitted to the Financial
ketentuan yang berlaku. Services Authority in accordance with applicable regulations.
Direksi bertanggung jawab atas penyusunan, implementasi, dan The Board of Directors is responsible for the preparation, implementation,
pemantauan RBB serta strategi Bank secara keseluruhan, termasuk and monitoring of the RBB and the Bank’s overall strategy, including
memastikan penerapan manajemen Risiko Stratejik yang memadai. ensuring the implementation of adequate Strategic Risk management.
Direksi secara berkala melakukan evaluasi terhadap pencapaian rencana The Board of Directors periodically evaluates the achievement of business
bisnis, kinerja keuangan, serta efektivitas strategi Bank, dan mengambil plans, financial performance, and the effectiveness of the Bank’s strategy,
langkah perbaikan yang diperlukan untuk mengelola Risiko Stratejik. and takes the necessary corrective measures to manage Strategic Risk.
Dewan Komisaris melakukan pengawasan terhadap pelaksanaan The Board of Commissioners supervises the implementation of the
strategi dan RBB yang dijalankan oleh Direksi, termasuk memberikan strategy and RBB carried out by the Board of Directors, including
arahan, nasihat, serta persetujuan atas kebijakan stratejik Bank. providing direction, advice, and approval of the Bank’s strategic
Dewan Komisaris juga memastikan bahwa pengelolaan Risiko Stratejik policies. The Board of Commissioners also ensures that Strategic Risk
telah dilaksanakan sesuai dengan ketentuan regulator dan prinsip tata management has been implemented in accordance with the Bank’s
kelola perusahaan yang baik (Good Corporate Governance). Strategic Risk Management Framework with regulatory requirements
and good corporate governance principles.
Pengukuran Risiko Stratejik dilakukan melalui evaluasi terhadap Strategic Risk Measurement is conducted through an evaluation of the
kesesuaian strategi Bank dengan perkembangan lingkungan bisnis, Bank’s strategy alignment with developments in the business environment,
posisi dan daya saing Bank dalam industri perbankan, serta tingkat the Bank’s position and competitiveness in the banking industry, and the
pencapaian realisasi Rencana Bisnis Bank. Bank secara berkelanjutan level of achievement of the Bank’s Business Plan. The Bank continuously
melakukan pemantauan dan pelaporan atas kinerja dan realisasi RBB monitors and reports on the performance and realization of the RBB to the
kepada Direksi dan Dewan Komisaris. Board of Directors and Board of Commissioners.
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Pengendalian Risiko Stratejik dilaksanakan melalui pengawasan Strategic Risk Management is implemented through regular monitoring
secara berkala terhadap kinerja Bank, khususnya yang berdampak of the Bank’s performance, particularly in relation to revenue and
terhadap pendapatan dan keberlanjutan usaha, serta penerapan business continuity, as well as the implementation of a Strategic
budaya manajemen Risiko Stratejik yang melibatkan seluruh jenjang Risk Management culture that involves all levels of the organization.
organisasi. Bank menetapkan indikator kinerja utama yang terukur The Bank establishes measurable key performance indicators as
sebagai tolok ukur keberhasilan strategi, serta melakukan evaluasi benchmarks for strategic success and conducts regular evaluations of
secara berkala terhadap kinerja dan efektivitas strategi Bank secara the Bank’s overall performance and strategic effectiveness.
keseluruhan.
RISIKO KEPATUHAN COMPLIANCE RISK
Risiko Kepatuhan merupakan risiko yang timbul akibat Bank tidak Compliance risk is the risk that arises when the Bank does not comply
mematuhi dan/atau tidak melaksanakan peraturan perundang- with and/or implement applicable laws and regulations, regulatory
undangan, ketentuan regulator, serta ketentuan internal yang berlaku. requirements, and internal provisions. Compliance risk is generally
Risiko kepatuhan pada umumnya melekat pada pelanggaran terhadap inherent in violations of the principle of prudence, including those
prinsip kehati-hatian, antara lain terkait dengan pemenuhan Batas related to compliance with the Maximum Credit Limit (BMPK), Net
Maksimum Pemberian Kredit (BMPK), Posisi Devisa Neto (PDN), Foreign Exchange Position (PDN), the establishment of a Loss Allowance
pembentukan Cadangan Kerugian Penurunan Nilai (CKPN), Giro Wajib for Decreased Value (CKPN), Minimum Reserve Requirement (GWM),
Minimum (GWM), Kewajiban Penyediaan Modal Minimum (KPMM), the Minimum Capital Requirement (MCR), compliance with regulatory
pemenuhan komitmen hasil pengawasan regulator, serta kewajiban oversight commitments, and mandatory reporting obligations.
penyampaian laporan wajib (mandatory reporting).
Bank menerapkan manajemen Risiko Kepatuhan untuk meminimalkan The Bank implements Compliance Risk management to minimize the
potensi dampak negatif yang dapat timbul akibat ketidakpatuhan potential negative impact that may arise from non-compliance with
terhadap ketentuan yang ditetapkan oleh otoritas berwenang. Strategi the provisions set by the competent authorities. The Compliance
pengelolaan Risiko Kepatuhan dilaksanakan secara terintegrasi Risk management strategy is implemented in an integrated manner
dan sejalan dengan risk appetite dan risk tolerance yang telah and in line with the risk appetite and risk tolerance set by the Bank.
ditetapkan oleh Bank. Pelaksanaan fungsi kepatuhan dilakukan Compliance functions are carried out through a preventive (ex-ante) and
melalui pendekatan pencegahan (ex-ante) maupun tindakan perbaikan corrective (ex-post) approach. In order to ensure effective Compliance
(ex-post). Dalam rangka memastikan pengendalian Risiko Kepatuhan Risk control, the Bank implements measures including:
berjalan secara efektif, Bank menerapkan langkah-langkah antara lain:
• Melakukan sosialisasi ketentuan guna memperkaya kesadaran • Conducting dissemination of regulations to enrich compliance
kepatuhan dan meningkatkan pemahaman terhadap ketentuan. awareness and improve understanding of the regulations.
• Melakukan review, konsolidasi dan proses pelaporan Bank ke • Conducting reviews, consolidation, and reporting processes to
regulator sehingga memastikan kepatuhan. regulators to ensure compliance.
• Melakukan pengembangan sistem pelaporan Bank agar sesuai • Developing the Bank’s reporting system to keep pace with the
dengan perkembangan kompleksitas teknologi informasi sejalan increasing complexity of information technology in line with the
dengan perkembangan usaha Bank ke depan. Bank’s future business development.
• Self-assessment Risiko Kepatuhan sebagai bagian dari • Conducting a self-assessment of Compliance Risk as part of the
penyusunan profil risiko Bank yang dilakukan setiap triwulan preparation of the Bank’s risk profile, which is carried out every
dalam rangka mengelola Risiko Kepatuhan Bank. quarter in order to manage the Bank’s Compliance Risk.
• Melakukan control testing atas aktivitas Bank yang memiliki risiko • Conducting control testing on the Bank’s high-risk activities to
tinggi untuk mencegah terjadinya ketidakpatuhan. prevent non-compliance.
• Memastikan seluruh komitmen temuan dari pihak regulator telah • Ensuring that all commitments made to regulators have been
dipenuhi. fulfilled.
• Melakukan pengembangan sistem informasi teknologi untuk • Developing information technology systems to prevent and detect
mencegah dan mendeteksi transaksi keuangan mencurigakan. suspicious financial transactions.
• Melakukan sosialisasi dan pelatihan berkala kepada seluruh staf • Conducting regular socialization and training for all staff related to
terkait dengan risiko kepatuhan. compliance risk.
• Melakukan penyempurnaan dan penyusunan Kebijakan dan • Refining and developing Bank Policies and Procedures in line with
Prosedur Bank yang sejalan dengan visi dan misi Bank. the Bank’s vision and mission.
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Laporan Publikasi Eksposur Risiko dan Permodalan
Risk Exposure and Capitalisation Publication Report
Tabel 1 Table 1
Ukuran Utama Key Metrics
Periode 31 Desember 2025 Period Desember 31, 2025
I
No. Deskripsi T T-1 T-2 T-3 T-4 Description
Modal yang Tersedia (nilai)
Available Capital (value)
a'J BANKMAsPION
1 Modal Inti Utama (CET1) 6.182.308,00 6.229.609,00 6.216.482,00 6.202.744,00 6.240.084,00 Primary Tier 1 Capital (CET1)
2 Modal Inti (Tier1) 6.182.308,00 6.229.609,00 6.216.482,00 6.202.744,00 6.240.084,00 Tier 1 Capital
3 Total Modal 6.345.902,00 6.368.514,00 6.355.243,00 6.346.617,00 6.390.486,00 Total Capital
Aset Tertimbang Menurut Risiko (Nilai) | Risk Weighted Assets (Value)
4 Total Aset Tertimbang Menurut Risiko (ATMR) 13.869.013,65 13.713.299,32 13.835.218,88 14.402.861,61 14.682.900,02 Total Risk Weighted Assets (RWA)
Rasio Modal berbasis Risiko dalam bentuk persentase dari ATMR | Risk-based capital ratio as a percentage of RWA
Menjadi Lebih Kuat Melalui Perubahan | Laporan Tahunan Terintegrasi
5 Rasio CET1 (%) 44,58% 45,43% 44,93% 43,07% 42,50% CET1 Ratio (%)
6 Rasio Tier1 (%) 44,58% 45,43% 44,93% 43,07% 42,50% Tier1 Ratio (%)
7 Rasio Total Modal (%) 45,76% 46,44% 45,93% 44,07% 43,52% Total Capital Ratio (%)
Tambahan CET1 yang berfungsi sebagai buffer dalam bentuk persentase dari ATMR | Additional CET1 that serves as a buffer in the form of a percentage of RWA
8 Capital conservation buffer (2.5% dari ATMR) (%) 2,50% 2,50% 2,50% 2,50% 2,50% Capital conservation buffer (2.5% of RWA) (%)
9 Countercyclical Buffer (0 - 2.5% dari ATMR) (%) - - - - - Countercyclical Buffer (0 - 2.5% of RWA) (%)
10 Capital Surcharge untuk Bank Sistemik (1%-2.5%) (%) - - - - - Capital Surcharge for Systemic Banks (1%-2.5%) (%)
11 Total CET1 sebagai buffer (Baris 8 + Baris 9 + Baris 10 ) 2,50% 2,50% 2,50% 2,50% 2,50% Total CET1 as buffer (Line 8 + Line 9 + Line 10)
12 Komponen CET1 untuk buffer 36,76% 37,44% 36,93% 35,07% 34,52% CET1 component for buffer
Rasio pengungkit sesuai Basel III | Basel III compliant leverage ratio
13 Total Eksposur 28.401.439,00 25.672.138,00 26.637.733,00 27.244.968,00 24.607.943,00 Total Exposure
14 Nilai Rasio Pengungkit, termasuk dampak dari penyesuaian 21,77% 24,27% 23,34% 22,77% 25,36% Leverage Ratio, including the impact of any
terhadap pengecualian sementara atas penempatan giro adjustments to the temporary exemption of demand
pada Bank Indonesia dalam rangka memenuhi ketentuan deposits with Bank Indonesia in order to fulfill the
GWM (jika ada) (%) minimum reserve requirement (if any) (%)
14b Nilai Rasio Pengungkit, tidak termasuk dampak dari 21,77% 24,27% 23,34% 22,77% 25,36% Leverage Ratio, excluding the impact of any
penyesuaian terhadap pengecualian sementara atas adjustments to the temporary exemption on current
penempatan giro pada Bank Indonesia dalam rangka account placements with Bank Indonesia in order to
memenuhi ketentuan GWM (jika ada) (%) fulfill the minimum reserve requirement (if any) (%)
Page 357
No. Deskripsi T T-1 T-2 T-3 T-4 Description
14c Nilai Rasio Pengungkit, termasuk dampak dari penyesuaian 21,77% 24,27% 23,34% 22,77% 25,36% Leverage Ratio, including the impact of any
terhadap pengecualian sementara atas penempatan giro adjustments to the temporary exemption of demand
pada Bank Indonesia dalam rangka memenuhi ketentuan deposits with Bank Indonesia in order to fulfill the
GWM (jika ada), yang telah memasukkan nilai rata-rata minimum reserve requirement (if any), which has
dari nilai tercatat aset Securities Financing Transactions included the average value of the carrying value of
(SFT) secara gross (%) the following Securities Financing Transactions (SFT)
assets gross (%)
14d Nilai Rasio Pengungkit, tidak termasuk dampak dari 21,26% 24,27% 23,31% 22,44% 24,57% Leverage Ratio, excluding the impact of
penyesuaian terhadap pengecualian sementara atas adjustments to the temporary exemption of demand
penempatan giro pada Bank Indonesia dalam rangka deposits with Bank Indonesia in order to fulfill the
memenuhi ketentuan GWM (jika ada), yang telah minimum reserve requirement (if any), which has
memasukkan nilai rata-rata dari nilai tercatat aset SFT included the average value of the values of gross
secara gross (%) carrying amount of SFT assets (%)
Rasio Kecukupan Likuiditas (LCR) | Liquidity Coverage Ratio (LCR)
15 Total Aset Likuid Berkualitas Tinggi (HQLA) 5.238.675,51 6.508.416,81 6.513.146,54 6.290.334,53 4.990.326,00 Total High Quality Liquid Assets (HQLA)
16 Total Arus Kas Keluar Bersih (net cash outflow) 3.054.282,92 3.436.328,36 3.368.069,16 3.296.627,29 2.829.948,00 Total net cash outflow
17 LCR (%) 171,52% 189,40% 193,38% 190,81% 176,34% LCR (%)
Rasio Pendanaan Stabil Bersih (NSFR) | Net Stable Funding Ratio (NSFR)
18 Total Pendanaan Stabil yang Tersedia (ASF) 16.013.791,94 15.764.962,50 17.542.119,00 17.782.332,76 16.890.367,00 Total Available Stable Funding (ASF)
19 Total Pendanaan Stabil yang Diperlukan (RSF) 11.073.929,82 10.632.104,19 10.510.898,00 10.510.964,45 11.424.275,00 Total Required Stabilized Funding (RSF)
20 NSFR (%) 144,61% 148,28% 166,89% 169,18% 147,85% NSFR (%)
Analisis Kualitatif | Qualitative Analysis
Rasio total modal terhadap ATMR Bank mengalami peningkatan dari 43,52% pada periode lalu menjadi 45,76% pada periode saat ini. Sedangkan, Rasio Pengungkit Bank mengalami penurunan dari 25,36% pada periode lalu menjadi
21,77% pada periode saat ini disebabkan karena meningkatnya total eksposure bank sedangkan total modal inti bank mengalami penurunan. Meskipun demikian, Leverage ratio masih di atas ketentuan regulator yaitu sebesar 3%.
Adapun untuk Rasio rata-rata Liquidity Coverage Ratio (LCR) pada periode ini adalah 171,52% di atas batas minimum yang ditentukan OJK yaitu 100%. Hal ini mengindikasikan bahwa kondisi kecukupan likuiditas Bank memadai dan
mampu memenuhi kebutuhan likuiditas selama periode 30 (tiga puluh) hari ke depan dalam skenario stres. Untuk Rasio Net Stable Funding Ratio (NSFR) pada periode ini adalah 144,61% juga berada di atas ketentuan minimum NSFR
yang ditetapkan oleh regulator sebesar 100%.
The ratio of total capital to ATMR increased from 43.52% in the previous period to 45.76% in the current period. Meanwhile, the Bank’s Leverage Ratio decreased from 25.36% in the previous period to 21.77% in the current period due
to an increase in the bank’s total exposure and a decrease in the bank’s total core capital. Nevertheless, the leverage ratio is still above the regulatory requirement of 3%. The average Liquidity Coverage Ratio (LCR) for this period is
171.52%, above the minimum limit set by the OJK of 100%. This indicates that the Bank’s liquidity adequacy is sufficient and capable of meeting liquidity needs for the next 30 (thirty) days in a stress scenario. The Net Stable Funding
Ratio (NSFR) for this period is 144.61%, which is also above the minimum NSFR requirement set by the regulator of 100%.
*T adalah periode triwulanan, T-1 adalah periode 1 triwulan sebelumnya
*T is quarterly period, T-1 is period 1 quarter before
Risk Management
MANAJEMEN RISIKO
STRONGER Through Change | Integrated Report
357
Page 358
358
...
Tabel 2 : Table 2:
Umum - Perbedaan antara Cakupan Konsolidasi dan Mapping pada Laporan General - Differences between Consolidation Coverage and Mapping
Keuangan sesuai Standar Akuntansi Keuangan dengan Kategori Risiko in Financial Statements in accordance with Financial Accounting
sesuai dengan Ketentuan Otoritas Jasa Keuangan Kategori Risiko (LI1) Standards and Risk Categories in accordance with the Provisions of the
Financial Services Authority Risk Category (LI1)
dalam jutaan rupiah | in million rupiah
Nilai tercatat masing-masing risiko
Carrying value of each risk
Nilai tercatat sebagaimana
tercantum dalam publikasi Sesuai kerangka Tidak mengacu pada
Deskripsi laporan keuangan Sesuai kerangka counterparty credit Sesuai kerangka persyaratan permodalan
Sesuai kerangka Description
Description Carrying value as risiko kredit risk sekuritisasi atau berdasarkan
risiko pasar
stated in the published As per As per As per the pengurangan modal
As per market
a'J BANKMAsPION
financial statements credit risk counterparty securitization Not subject to capital
risk framework
framework credit risk framework requirements or based
framework on capital reduction
Aset | Assets
Kas 136.557,00 136.557,00 - - 292,00 - Cash
Penempatan pada Bank 1.038.830,00 1.038.830,00 - - 118.393,00 - Placement with Bank Indonesia
Indonesia
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Penempatan pada bank lain 371.698,00 371.698,00 - - 271.494,00 - Placements with other banks
Tagihan spot dan derivatif / 5.007,00 5.007,00 - - - - Spot and derivative / forward
forward receivables
Surat berharga yang dimiliki 1.811.955,00 1.811.955,00 - - - - Securities held
Surat berharga yang dijual 681.120,00 681.120,00 - - - - Securities sold under agreements to
dengan janji dibeli kembali (repo) repurchase (repo)
Tagihan atas surat berharga yang - - - - - - Receivables from securities purchased
dibeli dengan janji dijual with agreements to resell (reverse repo)
kembali (reverse repo)
Tagihan akseptasi 5.656,00 5.656,00 - - 2.149,00 - Acceptances receivable
Kredit yang diberikan 17.343.332,00 17.343.332,00 - - 2.841.634,00 - Loans granted
Pembiayaan syariah - - - - - - Islamic financing
Penyertaan modal - - - - - - Capital investment
Aset keuangan Lainnya 87.347,00 87.347,00 - - 10.373,53 - Other financial assets
Cadangan kerugian penurunan (323.098,00) (155.281,00) - - (11.681,00) (167.817,00) Provision for impairment losses on
nilai aset keuangan -/- financial assets -/-
Aset tidak berwujud 15.101,00 15.101,00 - - - - Intangible assets
Akumulasi amortisasi aset tidak (12.085,00) (12.085,00) - - - - Accumulated amortization of
berwujud -/- intangible assets -/-
Aset tetap dan inventaris 528.911,00 528.911,00 - - - - Fixed assets and inventory
Akumulasi penyusutan aset (98.803,00) (98.803,00) - - - - Accumulated depreciation of
tetap dan inventaris -/- property, plant and equipment and
inventory -/-
Page 359
dalam jutaan rupiah | in million rupiah
Nilai tercatat masing-masing risiko
Carrying value of each risk
Nilai tercatat sebagaimana
tercantum dalam publikasi Sesuai kerangka Tidak mengacu pada
Deskripsi laporan keuangan Sesuai kerangka counterparty credit Sesuai kerangka persyaratan permodalan
Sesuai kerangka Description
Description Carrying value as risiko kredit risk sekuritisasi atau berdasarkan
risiko pasar
stated in the published As per As per As per the pengurangan modal
As per market
financial statements credit risk counterparty securitization Not subject to capital
risk framework
framework credit risk framework requirements or based
framework on capital reduction
Aset non produktif 587.349,00 556.948,00 - - - 30.401,00 Non-earning assets
Aset Lainnya 237.355,00 198.118,00 - - - 39.237,00 Other Assets
Total aset 22.416.232,00 22.514.411,00 - - 3.232.654,53 (98.179,00) Total assets
Kewajiban | Liability
Giro 2.057.570,00 - - - 1.216.192,00 2.057.570,00 Current Account
Tabungan 1.160.623,00 - - - - 1.160.623,00 Savings
Deposito 8.631.797,00 - - - 1.755.890,00 8.631.797,00 Deposit
Uang Elektronik - - - - - - Electronic Money
Liabilitas kepada Bank Indonesia - - - - - - Liabilities to Bank Indonesia
Liabilitas kepada bank lain 1.819.057,00 - - - 250.125,00 1.819.057,00 Liabilities to other banks
Liabilitas spot dan derivatif / 6.770,00 - - - - 6.770,00 Spot and derivative/forward liabilities
forward
Liabilitas atas surat berharga 680.953,00 - - - - 680.953,00 Liabilities for securities sold under
yang dijual dengan janji dibeli repurchase agreements (repo)
kembali (repo)
Liabilitas akseptasi 5.656,00 - - - 2.149,00 5.656,00 Acceptance liabilities
Surat berharga yang diterbitkan - - - - - - Securities issued
Pinjaman / pembiayaan yang 1.334.000,00 - - - - 1.334.000,00 Loans/financing received
diterima
Setoran jaminan 667,00 - - - - 667,00 Security deposit
Liabilitas antarkantor - - - - - - Inter-office liabilities
Liabilitas lainnya 217.179,00 - - - 18.537,00 217.179,00 Other liabilities
Kepentingan minoritas (minority - - - - - - Minority interest
interest)
Total liabilitas 15.914.272,00 - - - 3.242.893,00 15.914.272,00 Total liabilities
Analisis Kualitatif | Qualitative Analysis
Risk Management
MANAJEMEN RISIKO
Bank tidak memiliki anak usaha berupa perusahaan asuransi sehingga nilai tercatat sebagaimana tercantum dalam publikasi laporan keuangan sesuai dengan nilai tercatat berdasarkan prinsip kehati-hatian. Bank tidak memiliki
STRONGER Through Change | Integrated Report
eksposur sesuai kerangka sekuritisasi
The Bank does not have a subsidiary in the form of an insurance company so that the carrying value as stated in the publication of financial statements is in accordance with the carrying value based on prudential principles. The Bank
has no exposure under the securitization framework.
359
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a'J BANKMAsPION
Tabel 3. LI2: Table 3. LI2:
Sumber perbedaan utama antara eksposur sesuai ketentuan Main sources of differences between prudential exposures
kehati-hatian dengan carrying values sesuai standar akuntansi and financial accounting standards' carrying values
keuangan
dalam jutaan rupiah | in million rupiah
a b c d e
Deskripsi
Description Jumlah
Item sesuai| Corresponding item :
Total
Nilai tercatat aset sesuai dengan cakupan konsolidasi ketentuan kehati- 22.416.232,00 22.514.411,00 - - 3.232.654,53
hatian
(sebagaimana dilaporkan pada template LI1)
Asset carrying value amount under scope of regulatory consolidation
(as per template LI1)
Nilai tercatat liabilitas sesuai lingkup sesuai dengan cakupan konsolidasi 15.914.272,00 - - - 3.242.893,00
ketentuan kehati-hatian
(sebagaimana dilaporkan pada template LI1)
Liabilities carrying value amount under regulatory scope of consolidation
(as per template LI1)
Total nilai bersih sesuai dengan cakupan konsolidasi ketentuan kehati-
hatian
Total net amount under regulatory scope of consolidation
Nilai rekening administratif 2.490.400,00 861.646,40
Off-balance sheet amounts
Perbedaan valuasi
Differences in valuations
Perbedaan antara netting rules, selain dari yang termasuk pada baris 2.
Differences due to different netting rules, other than those already
included in row 2
Perbedaan provisi
Differences due to consideration of provisions
Perbedaan prudential filters
Differences due to prudential filters
Nilai eksposur yang dipertimbangkan, sesuai dengan cakupan konsolidasi
ketentuan kehati-hatian
Exposure amounts considered for regulatory purposes
Analisis Kualitatif | Qualitative Analysis
Total nilai bersih pada kolom total merujuk pada ketentuan Standar Akuntansi Keuangan sedangkan Nilai Eksposur kerangka risiko kredit, Counterparty credit
risk, dan risiko pasar merujuk pada pedoman perhitungan ATMR untuk risiko kredit dengan menggunakan pendekatan standar dimana nilai tagihan bersih telah
dikurangi dengan provisi/pencadangan. Selain itu Bank juga merujuk pada pedoman penggunaan metode standar dalam perhitungan ATMR Bank Umum dengan
memperhitungkan risiko pasar.
Total net worth in the total column refers to the provisions of the Financial Accounting Standards while the Exposure Value of the credit risk framework,
counterparty credit risk, and market risk refer to the RWA calculation guidelines for credit risk using the standardized approach where the net charge-off value has
been reduced by provisions/provisions. In addition, the Bank also refers to the guidelines for the use of standard methods in the calculation of RWA of Commercial
Banks by taking into account market risk.
...
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Page 361
MANAJEMEN RISIKO
Risk Management
4. Umum - Penjelasan Mengenai Perbedaan Antara Nilai 4. General - Explanation of Differences Between Exposure
Eksposur Sesuai dengan Standar Akuntansi Keuangan dengan Values in Accordance with Financial Accounting Standards
Ketentuan OJK and OJK Requirements
Bank tidak memiliki anak usaha berupa perusahaan asuransi sehingga The Bank does not have any subsidiaries in the form of insurance
nilai tercatat sebagaimana tercantum dalam publikasi laporan companies, so the recorded value as stated in the published
keuangan sesuai dengan nilai tercatat berdasarkan prinsip kehati- financial statements is in accordance with the recorded value based
hatian. Bank tidak memiliki eksposur sesuai kerangka sekuritisasi. on the principle of prudence. The Bank has no exposure under the
securitization framework.
Total nilai bersih pada kolom total merujuk pada ketentuan Standar The total net value in the total column refers to the provisions of
Akuntansi Keuangan sedangkan Nilai Eksposur kerangka risiko Financial Accounting Standards, while the Exposure Value refers to the
kredit. Counterparty credit risk, dan risiko pasar merujuk pada credit risk framework. Counterparty credit risk and market risk refer
pedoman perhitungan ATMR untuk risiko kredit dengan menggunakan to the ATMR calculation guidelines for credit risk using a standard
pendekatan standar dimana nilai tagihan bersih telah dikurangi approach where the net receivables have been reduced by provisions/
dengan provisi/pencadangan. Selain itu Bank juga merujuk pada reserves. In addition, the Bank also refers to the simplified standard
pedoman pendekatan metode standar yang disederhanakan dalam method guidelines in calculating the ATMR for Commercial Banks by
perhitungan ATMR Bank Umum dengan memperhitungkan risiko pasar. taking market risk into account.
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a'J BANKMAsPION
Tabel 5 Table 5
Permodalan - Komposisi Permodalan (CC1) Capital - Capital Composition (CC1)
No. Ref. yang
Jumlah (Dalam berasal dari Neraca
Komponen Jutaan Rupiah) Konsolidasi 1)
Component Total (In Millions Ref. No. derived from
Rupiah) the Consolidated
Balance Sheet 1)
CET 1: Instrumen dan Tambahan Modal Disetor
Common Equity Tier 1 Capital: instruments and reserves
1 Saham biasa (termasuk stock surplus) 5.951.109,00 a
Directly issued qualifying common share (and equivalent for non-joint stock companies)
capital plus related stock surplus
2 Laba ditahan 409.480,00 b
Retained earnings
3 Akumulasi penghasilan komprehensif lain (dan cadangan lain) 168.308,00 c
Accumulated other comprehensive income (and other reserves)
4 Modal yang termasuk phase out dari CET1 N/A
Directly issued capital subject to phase out from CET1 (only applicable to non-joint stock
companies)
5 Kepentingan Non Pengendali yang dapat diperhitungkan -
Common share capital issued by subsidiaries and held by third parties (amount allowed in
group CET1)
6 CET1 sebelum regulatory adjustment 6.528.897,00
Common Equity Tier 1 capital before regulatory adjustments
CET 1: Faktor Pengurang (Regulatory Adjustment)
Common Equity Tier 1 Capital: regulatory adjustments
7 Selisih kurang jumlah penyesuaian nilai wajar dari instrumen keuangan dalam trading -
book
Prudential valuation adjustments
8 Goodwill -
Goodwill (net of related tax liability)
9 Aset tidak berwujud lainnya (selain Mortgage-Servicing Rights) (3.016,00) d
Other intangibles other than mortgage-servicing rights (net of related tax liability)
10 Aset pajak tangguhan yang berasal dari future profitability N/A
Deferred tax assets that rely on future profitability excluding those arising from temporary
differences (net of related tax liability)
11 Cash-flow hedge reserve N/A
Cash-flow hedge reserve
12 Shortfall on provisions to expected losses N/A
Shortfall of provisions to expected losses
13 Keuntungan penjualan aset dalam transaksi sekuritisasi -
Securitisation gain on sale (as set out in paragraph 562 of Basel II framework)
14 Peningkatan/ penurunan nilai wajar atas kewajiban keuangan (DVA) -
Gains and losses due to changes in own credit risk on fair valued liabilities
15 Aset pensiun manfaat pasti N/A
Defined-benefit pension fund net assets
16 Investasi pada saham sendiri (jika belum di net dalam modal di Laporan Posisi Keuangan) N/A
Investments in own shares (if not already netted off paid-in capital on reported balance
sheet)
17 Kepemilikan silang pada instrumen CET 1 pada entitas lain -
Reciprocal cross-holdings in common equity
18 Investasi pada modal bank, entitas keuangan dan asuransi diluar cakupan konsolidasi N/A
secara ketentuan, net posisi short yang diperkenankan, dimana Bank tidak memiliki lebih
dari 10% modal saham yang diterbitkan (jumlah di atas batasan 10%)
Investments in the capital of Banking, financial and insurance entities that are outside the
scope of regulatory consolidation, net of eligible short positions, where the Bank does not
own more than 10% of the issued share capital (amount above 10% threshold)
...
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Page 363
MANAJEMEN RISIKO
Risk Management
No. Ref. yang
Jumlah (Dalam berasal dari Neraca
Komponen Jutaan Rupiah) Konsolidasi 1)
Component Total (In Millions Ref. No. derived from
Rupiah) the Consolidated
Balance Sheet 1)
19 Investasi signifikan pada saham biasa Bank, entitas keuangan dan asuransi diluar N/A
cakupan konsolidasi secara ketentuan, net posisi short yang diperkenankan (jumlah di
atas batasan 10%)
Significant investments in the common stock of Banking, financial and insurance entities
that are outside the scope of regulatory consolidation, net of eligible short positions
(amount above 10% threshold)
20 Mortgage servicing rights -
Mortgage servicing rights (amount above 10% threshold)
21 Aset pajak tangguhan yang berasal dari perbedaan temporer (jumlah di atas batasan N/A
10%, net dari kewajiban pajak)
Deferred tax assets arising from temporary differences (amount above 10% threshold, net
of related tax liability)
22 Jumlah melebihi batasan 15% dari: N/A
Amount exceeding the 15% threshold
23 investasi signifikan pada saham biasa financials N/A
of which: significant investments in the common stock of financials
24 Mortgage servicing rights N/A
of which: mortgage servicing rights
25 pajak tangguhan dari perbedaan temporer N/A
of which: deferred tax assets arising from temporary differences
26 Penyesuaian berdasarkan ketentuan spesifik nasional
National specific regulatory adjustments
26a. Selisih PPKA dan CKPN (35.769,00)
Difference asset quality assesment (PPKA) and impairment (CKPN)
26b. PPKA atas aset non produktif (234.978,00)
PPKA on non-productive assets
26c. Aset Pajak Tangguhan (72.654,00) e
Deferred tax assets
26d. Penyertaan -
Participation
26e. Kekurangan modal pada perusahaan anak asuransi -
Lack of capital in insurance subsidiary companies
26f. Eksposur sekuritisasi -
Securitization exposure
26g. Lainnya -
Others
27 Penyesuaian pada CET 1 akibat AT 1 dan Tier 2 lebih kecil daripada faktor pengurangnya -
Regulatory adjustments applied to Common Equity Tier 1 due to insufficient Additional
Tier 1 and Tier 2 to cover deductions
28 Jumlah pengurang (regulatory adjustment) terhadap CET 1 (346.417,00)
Total regulatory adjustments to Common equity Tier 1
29 Jumlah CET 1 setelah faktor pengurang 6.182.480,00
Common Equity Tier 1 capital (CET1)
Modal Inti Tambahan (AT 1): Instrumen
Additional Tier 1 capital: instruments
30 Instrumen AT 1 yang diterbitkan oleh Bank (termasuk stock surplus) -
Directly issued qualifying Additional Tier 1 instruments plus related stock surplus
31 Yang diklasifikasikan sebagai ekuitas berdasarkan standar akuntansi -
of which: classified as equity under applicable accounting standards
32 Yang diklasifikasikan sebagai liabilitas berdasarkan standar akuntansi -
of which: classified as liabilities under applicable accounting standards
33 Modal yang termasuk phase out dari AT 1 N/A
Directly issued capital instruments subject to phase out from Additional Tier 1
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a'J BANKMAsPION
No. Ref. yang
Jumlah (Dalam berasal dari Neraca
Komponen Jutaan Rupiah) Konsolidasi 1)
Component Total (In Millions Ref. No. derived from
Rupiah) the Consolidated
Balance Sheet 1)
34 Instrumen AT 1 yang diterbitkan oleh Entitas Anak yang diakui dalam perhitungan KPMM -
secara konsolidasi
Additional Tier 1 instruments (and CET1 instruments not included in row 5) issued by
subsidiaries and held by third parties (amount allowed in group AT1)
35 Instrumen yang diterbitkan Entitas Anak yang termasuk phase out N/A
of which: instruments issued by subsidiaries subject to phase out
36 Jumlah AT 1 sebelum regulatory adjustment -
Additional Tier 1 capital before regulatory adjustments
Modal Inti Tambahan: Faktor Pengurang (Regulatory Adjustment)
Additional Tier 1 capital: regulatory adjustments
37 Investasi pada instrumen AT 1 sendiri N/A
Investments in own Additional Tier 1 instruments
38 Kepemilikan silang pada instrumen AT 1 pada entitas lain -
Reciprocal cross-holdings in Additional Tier 1 instruments
39 Investasi pada modal bank, entitas keuangan dan asuransi diluar cakupan konsolidasi N/A
secara ketentuan, net posisi short yang diperkenankan, dimana Bank tidak memiliki lebih
dari 10% modal saham yang diterbitkan (jumlah di atas batasan 10%)
Investments in the capital of Banking, financial and insurance entities that are outside the
scope of regulatory consolidation, net of eligible short positions, where the Bank does not
own more than 10% of the issued common share capital of the entity (amount above 10%
threshold)
40 Investasi signifikan pada modal Bank, entitas keuangan dan asuransi di luar cakupan N/A
konsolidasi secara ketentuan (net posisi short yang diperkenankan)
Significant investments in the capital of Banking, financial and insurance entities that are
outside the scope of regulatory consolidation (net of eligible short positions)
41 Penyesuaian berdasarkan ketentuan spesifik nasional
National specific regulatory adjustments
41a. Penempatan dana pada instrumen AT 1 pada Bank lain -
42 Penyesuaian pada AT 1 akibat Tier 2 lebih kecil daripada faktor pengurangnya -
Regulatory adjustments applied to Additional Tier 1 due to insufficient Tier 2 to cover
deductions
43 Jumlah faktor pengurang (regulatory adjustment) terhadap AT 1 -
Total regulatory adjustments to Additional Tier 1 capital
44 Jumlah AT 1 setelah faktor pengurang -
Additional Tier 1 capital (AT1)
45 Jumlah Modal Inti (Tier 1) (CET 1 + AT 1) 6.182.480,00
Tier 1 capital (T1 = CET 1 + AT 1)
Modal Pelengkap (Tier 2): Instrumen dan cadangan
Tier 2 capital: instruments and provisions
46 Instrumen Tier 2 yang diterbitkan oleh Bank (termasuk stock surplus) -
Directly issued qualifying Tier 2 instruments plus related stock surplus
47 Modal yang yang termasuk phase out dari Tier 2 N/A
Directly issued capital instruments subject to phase out from Tier 2
48 Instrumen Tier 2 yang diterbitkan oleh Entitas Anak yang diakui dalam perhitungan -
KPMM secara konsolidasi
Tier 2 instruments (and CET1 and AT1 instruments not included in rows 5 or 34) issued by
subsidiaries and held by third parties (amount allowed in group Tier 2)
49 Modal yang diterbitkan Entitas Anak yang termasuk phase out N/A
of which: instruments issued by subsidiaries subject to phase out
50 Cadangan umum PPKA atas aset produktif yang wajib dihitung dengan jumlah paling 163.594,00
tinggi sebesar 1,25% dari ATMR untuk Risiko Kredit
PPKA general reserves for productive assets which must be calculated at a maximum of
1.25% of RWA for credit risk
51 Jumlah Modal Pelengkap (Tier 2) sebelum faktor pengurang 163.594,00
Tier 2 capital before regulatory adjustments
...
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MANAJEMEN RISIKO
Risk Management
No. Ref. yang
Jumlah (Dalam berasal dari Neraca
Komponen Jutaan Rupiah) Konsolidasi 1)
Component Total (In Millions Ref. No. derived from
Rupiah) the Consolidated
Balance Sheet 1)
Modal Pelengkap (Tier 2): Faktor Pengurang (Regulatory Adjustment)
Tier 2 capital: regulatory adjustments
52 Investasi pada instrumen Tier 2 sendiri N/A
Investments in own Tier 2 instruments
53 Kepemilikan silang pada instrumen Tier 2 pada entitas lain -
Reciprocal cross-holdings in Tier 2 instruments and other TLAC liabilities
54 Investasi pada kewajiban TLAC modal bank, entitas keuangan dan asuransi diluar N/A
cakupan konsolidasi secara ketentuan, net posisi short yang diperkenankan, dimana Bank
tidak memiliki lebih dari 10% modal saham yang diterbitkan; nilai sebelumnya ditetapkan
dengan threshold 5% namun tidak lagi memenuhi kriteria (untuk bank Sistemik)
Investments in the other TLAC liabilities of banking, financial and insurance entities that
are outside the scope of regulatory consolidation and where the bank does not own more
than 10% of the issued common share capital of the entity: amount previously designated
for the 5% threshold but that no longer meets the conditions (for G-SIBs only)
55 Investasi signifikan pada modal atau instrumen TLAC Bank, entitas keuangan N/A
dan asuransi di luar cakupan konsolidasi secara ketentuan (net posisi short yang
diperkenankan)
Significant investments in the capital and other TLAC liabilities of banking, financial and
insurance entities that are outside the scope of regulatory consolidation (net of eligible
short positions)
56 Penyesuaian berdasarkan ketentuan spesifik nasional
National specific regulatory adjustments
56a. Sinking fund -
56b. Penempatan dana pada instrumen Tier 2 pada Bank lain -
Placement of funds in Tier 2 instruments at other banks
57 Jumlah faktor pengurang (regulatory adjustment) Modal Pelengkap -
Total regulatory adjustments to Tier 2 capital
58 Jumlah Modal Pelengkap (Tier 2) setelah regulatory adjustment 163.594,00
Tier 2 capital (T2)
59 Total Modal (Modal Inti + Modal Pelengkap) 6.346.074,00
Total capital (TC = T1 + T2)
60 Total Aset Tertimbang Menurut Risiko (ATMR) 13.869.013,65
Total risk weighted assets
Rasio Kecukupan Pemenuhan Modal Minimum (KPMM) dan Tambahan Modal (Capital Buffer)
Capital ratios and buffers
61 Rasio Modal Inti Utama (CET 1) - persentase terhadap ATMR 44,58%
Common Equity Tier 1 (as a percentage of risk weighted assets)
62 Rasio Modal Inti (Tier 1) - persentase terhadap ATMR 44,58%
Tier 1 (as a percentage of risk weighted assets)
63 Rasio Total Modal - persentase terhadap ATMR 45,76%
Total capital (as a percentage of risk weighted assets)
64 Tambahan modal (buffer) - persentase terhadap ATMR 34,26%
Institution specific buffer requirement (minimum CET1 requirement plus capital
conservation buffer plus countercyclical buffer requirements plus G-SIB buffer
requirement, expressed as a percentage of risk weighted assets)
65 Capital Conservation Buffer 2,5%
of which: capital conservation buffer requirement
66 Countercyclical Buffer 0%
of which: Bank specific countercyclical buffer requirement
67 Capital Surcharge untuk Bank Sistemik 0%
Of which: G-SIB buffer requirement
STRONGER Through Change | Integrated Report 365
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a'J BANKMAsPION
No. Ref. yang
Jumlah (Dalam berasal dari Neraca
Komponen Jutaan Rupiah) Konsolidasi 1)
Component Total (In Millions Ref. No. derived from
Rupiah) the Consolidated
Balance Sheet 1)
68 "Untuk bank umum konvensional: Modal Inti Utama (CET 1) yang tersedia untuk 36,76%
memenuhi Tambahan Modal (Buffer) - persentase terhadap ATMR.
Untuk kantor cabang dari Bank yang berkedudukan di luar negeri: Bagian Dana Usaha
yang ditempatkan dalam CEMA (diungkapkan sebagai persentase dari ATMR) yang
tersedia untuk memenuhi Buffer."
Common Equity Tier 1 available to meet buffers (as a percentage of risk weighted assets)
National minima (jika berbeda dari Basel 3)
National minima (if different from Basel 3)
69 Rasio terendah CET 1 nasional (jika berbeda dengan Basel 3) N/A
National Common Equity Tier 1 minimum ratio (if different from Basel 3 minimum)
70 Rasio terendah Tier 1 nasional (jika berbeda dengan Basel 3) N/A
National Tier 1 minimum ratio (if different from Basel 3 minimum)
71 Rasio terendah total modal nasional (jika berbeda dengan Basel 3) N/A
National total capital minimum ratio (if different from Basel 3 minimum)
Jumlah di bawah batasan pengurangan (sebelum pembobotan risiko)
Amounts below the thresholds for deduction (before risk weighting)
72 Investasi non-signifikan pada modal atau kewajiban TLAC lainnya pada entitas keuangan N/A
lain
Non-significant investments in the capital and other TLAC liabilities of other financial
entities
73 Investasi signifikan pada saham biasa entitas keuangan N/A
Significant investments in the common stock of financial entities
74 Mortgage servicing rights (net dari kewajiban pajak) N/A
Mortgage servicing rights (net of related tax liability)
75 Aset pajak tangguhan yang berasal dari perbedaan temporer (net dari kewajiban pajak) N/A
Deferred tax assets arising from temporary differences (net of related tax liability)
Cap yang dikenakan untuk provisi pada Tier 2
Applicable caps on the inclusion of provisions in Tier 2
76 Provisi yang dapat diakui sebagai Tier 2 sesuai dengan eksposur berdasarkan pendekatan N/A
standar (sebelum dikenakan cap)
Provisions eligible for inclusion in Tier 2 in respect of exposures subject to standardised
approach (prior to application of cap)
77 Cap atas provisi yang diakui sebagai Tier 2 berdasarkan pendekatan standar N/A
Cap on inclusion of provisions in Tier 2 under standardised approach
78 Provisi yang dapat diakui sebagai Tier 2 sesuai dengan eksposur berdasarkan pendekatan N/A
IRB (sebelum dikenakan cap)
Provisions eligible for inclusion in Tier 2 in respect of exposures subject to internal
ratings-based approach (prior to application of cap)
79 Cap atas provisi yang diakui sebagai Tier 2 berdasarkan pendekatan IRB N/A
Cap for inclusion of provisions in Tier 2 under internal ratings-based approach
...
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MANAJEMEN RISIKO
Risk Management
No. Ref. yang
Jumlah (Dalam berasal dari Neraca
Komponen Jutaan Rupiah) Konsolidasi 1)
Component Total (In Millions Ref. No. derived from
Rupiah) the Consolidated
Balance Sheet 1)
Instrumen Modal yang termasuk phase out (hanya berlaku antara 1 Jan 2018 s.d. 1 Jan 2022)
Capital instruments subject to phase-out arrangements (only applicable between 1 Jan 2018 and 1 Jan 2022)
80 Cap pada CET 1 yang temasuk phase out N/A
Current cap on CET1 instruments subject to phase out arrangements
81 Jumlah yang dikecualikan dari CET 1 karena adanya cap (kelebihan di atas cap setelah N/A
redemptions dan maturities)
Amount excluded from CET1 due to cap (excess over cap after redemptions and
maturities)
82 Cap pada AT 1 yang temasuk phase out N/A
Current cap on AT1 instruments subject to phase out arrangements
83 Jumlah yang dikecualikan dari AT 1 karena adanya cap (kelebihan di atas cap setelah N/A
redemptions dan maturities)
Amount excluded from AT1 due to cap (excess over cap after redemptions and maturities)
84 Cap pada Tier 2 yang temasuk phase out N/A
Current cap on T2 instruments subject to phase out arrangements
85 Jumlah yang dikecualikan dari Tier 2 karena adanya cap (kelebihan di atas cap setelah N/A
redemptions dan maturities)
Amount excluded from T2 due to cap (excess over cap after redemptions and maturities)
Analisis Kualitatif | Qualitative Analysis
Nilai Nominal yang tertera pada tabel komposisi permodalan sama dengan jumlah yang dilaporkan pada laporan KPMM publikasi pada periode yang sama
The nominal value stated in the capital composition table is the same as the amount reported in the published CAR report for the same period.
STRONGER Through Change | Integrated Report 367
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368
Tabel 6 : Table 6 :
...
Rekonsiliasi Permodalan (CC2) Capital Reconciliation (CC2)
Laporan Posisi
Keuangan Konsolidasi
dengan cakupan
Laporan Posisi konsolidasi berdasarkan No. Ref. yang berasal
Keuangan Publikasi ketentuan kehati-hatian dari Neraca Konsolidasi
Published Statement of Consolidated Statement 1
)
No Pos-pos Financial Position of Financial Position Posts
Ref. No. derived from the
with coverage of Consolidated Balance
consolidation under Sheet 1)
a'J BANKMAsPION
prudential provisions
31 Desember 2025 31 Desember 2025
December 31, 2025 December 31, 2025
ASET | ASSETS
1 Kas 136.557,00 136.557,00 Cash
2 Penempatan pada Bank Indonesia 1.038.830,00 1.038.830,00 Placement with Bank Indonesia
Menjadi Lebih Kuat Melalui Perubahan | Laporan Tahunan Terintegrasi
3 Penempatan pada bank lain 371.698,00 371.698,00 Placements with other banks
4 Tagihan spot dan derivatif / forward 5.007,00 5.007,00 Spot and derivative / forward receivables
5 Surat berharga yang dimiliki 1.811.955,00 1.811.955,00 Securities held
6 Surat berharga yang dijual dengan janji dibeli kembali (repo) 681.120,00 681.120,00 Securities sold under agreements to
repurchase (repo)
7 Tagihan atas surat berharga yang dibeli dengan janji dijual - - Receivables from securities purchased with
kembali (reverse repo) agreements to resell (reverse repo)
8 Tagihan akseptasi 5.656,00 5.656,00 Acceptances receivable
9 Kredit yang diberikan 17.343.332,00 17.343.332,00 Loans granted
10 Pembiayaan syariah - - Islamic financing
11 Penyertaan modal - - Capital investment
12 Aset keuangan Lainnya 87.347,00 87.347,00 Other financial assets
13 Cadangan kerugian penurunan nilai aset keuangan -/- Provision for impairment losses on financial
assets -/-
a. Surat berharga yang dimiliki - - a. Securities held
b. Kredit yang diberikan dan pembiayaan syariah (322.830,00) (322.830,00) b. Loans and Islamic financing
c. Lainnya (268,00) (268,00) c. Others
14 Aset tidak berwujud 15.101,00 15.101,00 d Intangible assets
Page 369
Laporan Posisi
Keuangan Konsolidasi
dengan cakupan
Laporan Posisi konsolidasi berdasarkan No. Ref. yang berasal
Keuangan Publikasi ketentuan kehati-hatian dari Neraca Konsolidasi
Published Statement of Consolidated Statement 1
)
No Pos-pos Financial Position of Financial Position Posts
Ref. No. derived from the
with coverage of Consolidated Balance
consolidation under Sheet 1)
prudential provisions
31 Desember 2025 31 Desember 2025
December 31, 2025 December 31, 2025
Akumulasi amortisasi aset tidak berwujud -/- (12.085,00) (12.085,00) d Accumulated amortization of intangible
assets -/-
15 Aset tetap dan inventaris 528.911,00 528.911,00 Fixed assets and inventory
Akumulasi penyusutan aset tetap dan inventaris -/- (98.803,00) (98.803,00) Accumulated depreciation of property, plant
and equipment and inventory -/-
16 Aset non produktif Non-earning assets
a. Properti terbengkalai 30.401,00 30.401,00 a. Abandoned property
b. Agunan yang diambil alih 556.948,00 556.948,00 b. Repossessed collateral
c. Rekening tunda - - c. Pending account
d. Aset antarkantor - - d. Inter-office assets
17 Aset Lainnya Other Assets
a. Aset Pajak Tangguhan 72.654,00 72.654,00 e a. Deferred Tax Assets
b. Lainnya 164.701,00 164.701,00 b. Others
TOTAL ASET 22.416.232,00 22.416.232,00 TOTAL ASSETS
LIABILITAS DAN EKUITAS | LIABILITIES AND EQUITY
LIABILITAS | LIABILITIES
1 Giro 2.057.570,00 2.057.570,00 Current Account
2 Tabungan 1.160.623,00 1.160.623,00 Savings
3 Deposito 8.631.797,00 8.631.797,00 Deposit
4 Uang Elektronik - - Electronic Money
5 Liabilitas kepada Bank Indonesia - - Liabilities to Bank Indonesia
Risk Management
MANAJEMEN RISIKO
6 Liabilitas kepada bank lain 1.819.057,00 1.819.057,00 Liabilities to other banks
STRONGER Through Change | Integrated Report
7 Liabilitas spot dan derivatif / forward 6.770,00 6.770,00 Spot and derivative/forward liabilities
369
Page 370
370
Laporan Posisi
...
Keuangan Konsolidasi
dengan cakupan
Laporan Posisi konsolidasi berdasarkan No. Ref. yang berasal
Keuangan Publikasi ketentuan kehati-hatian dari Neraca Konsolidasi
Published Statement of Consolidated Statement 1
)
No Pos-pos Financial Position of Financial Position Posts
Ref. No. derived from the
with coverage of Consolidated Balance
consolidation under Sheet 1)
prudential provisions
31 Desember 2025 31 Desember 2025
December 31, 2025 December 31, 2025
8 Liabilitas atas surat berharga yang dijual dengan janji dibeli 680.953,00 680.953,00 Liabilities for securities sold under
a'J BANKMAsPION
kembali (repo) repurchase agreements (repo)
9 Liabilitas akseptasi 5.656,00 5.656,00 Acceptance liabilities
10 Surat berharga yang diterbitkan - - Securities issued
11 Pinjaman / pembiayaan yang diterima 1.334.000,00 1.334.000,00 Loans/financing received
12 Setoran jaminan 667,00 667,00 Security deposit
13 Liabilitas antarkantor - - Inter-office liabilities
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14 Liabilitas lainnya 217.179,00 217.179,00 Other liabilities
15 Kepentingan minoritas (minority interest) - - Minority interest
TOTAL LIABILITAS | TOTAL LIABILITIES 15.914.272,00 15.914.272,00
EKUITAS | EQUITY
16 Modal disetor Paid-up capital
a. Modal dasar 7.200.000,00 7.200.000,00 a a. Authorized capital
b. Modal yang belum disetor -/- (5.389.734,00) (5.389.734,00) a b. Unpaid-in capital -/-
c. Saham yang dibeli kembali (treasury stock) -/- - - c. Shares repurchased (treasury stock) -/-
17 Tambahan modal disetor Additional paid-in capital
a. Agio 4.140.843,00 4.140.843,00 a a. Agio
b. Disagio -/- - - b. Disagio -/-
c. Dana setoran modal - - c. Capital deposit fund
d. Lainnya - - d. More
Page 371
Laporan Posisi
Keuangan Konsolidasi
dengan cakupan
Laporan Posisi konsolidasi berdasarkan No. Ref. yang berasal
Keuangan Publikasi ketentuan kehati-hatian dari Neraca Konsolidasi
Published Statement of Consolidated Statement 1
)
No Pos-pos Financial Position of Financial Position Posts
Ref. No. derived from the
with coverage of Consolidated Balance
consolidation under Sheet 1)
prudential provisions
31 Desember 2025 31 Desember 2025
December 31, 2025 December 31, 2025
18 Penghasilan komprehensif lain Other comprehensive income
a. Keuntungan 140.307,00 140.307,00 c a. Advantages
b. Kerugian (26.936,00) (26.936,00) b. Disadvantages
- OCI L/R Pensiun manfaat pasti aktuaria (26.764,00) (26.764,00) - OCI L/R Actuarial defined benefit
pension
- OCI L/R Aset Keuangan (172,00) (172,00) c - OCI L/R Financial Assets
19 Cadangan Reserve
a. Cadangan umum 28.000,00 28.000,00 c a. General reserves
b. Cadangan tujuan - - b. Purpose reserve
20 Laba/rugi Profit/loss
a. Tahun-tahun lalu 377.661,00 377.661,00 b a. Past years
b. Tahun berjalan 31.819,00 31.819,00 b b. Current year
c. Dividen yang dibayarkan -/- - - c. Dividends paid -/-
TOTAL EKUITAS YANG DAPAT DIATRIBUSIKAN KEPADA PEMILIK - - TOTAL EQUITY ATTRIBUTABLE TO OWNERS
TOTAL EKUITAS 6.501.960,00 6.501.960,00 TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS 22.416.232,00 22.416.232,00 TOTAL LIABILITIES AND EQUITY
Analisa Kualitatif | Qualitative Analysis
Nilai Nominal yang tertera pada tabel rekonsiliasi permodalan sama dengan jumlah yang dilaporkan pada laporan publikasi posisi keuangan
Nominal value stated in the capital reconciliation table is the same as the amount reported in the published statement of financial position.
Risk Management
MANAJEMEN RISIKO
STRONGER Through Change | Integrated Report
371
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a'J BANKMAsPION
Tabel 7 : Table 7 :
Permodalan - Fitur Utama Instrumen Permodalan dan Instrumen TLAC- Capital - Key Features of Capital Instruments and TLAC-Eligible
Eligible (CCA) Instruments (CCA)
1 Penerbit PT. Bank Maspion Indonesia. Tbk Publisher
2 Nomor identifikasi Kode Emiten di Bursa : BMAS Identification number
Issuer Code on the Exchange: BMAS
3 Hukum yang digunakan Hukum Indonesia Laws used
Indonesian Law
3a Sarana yang memungkinkan kewajiban pelaksanaan NA Means by which the performance obligations in
pada Bagian 13 dari Lembar Istilah TLAC tercapai (untuk Section 13 of the TLAC Term Sheet are achieved
instrument TLAC sah lainnya yang diatur oleh hukum (for other valid TLAC instruments governed by
asing) foreign law)
Perlakuan Instrumen berdasarkan ketentuan KPMM
Instrument treatment based on CAR provisions
4 Pada saat masa transisi NA During the transition period
5 Setelah masa transisi CET 1 after the transition period
6 Apakah instrumen eligible untuk Individu / Konsolidasi Individu Whether the instrument is eligible for Individual /
atau Konsolidasi dan Individu Individuals Consolidated or Consolidated and Individual
7 Jenis Instrumen Saham Biasa Instrument Type
Ordinary Shares
8 Jumlah yang diakui dalam perhitungan KPMM 5.951.109,00 Amount recognized in CAR calculation
9 Nilai par dari instrumen 100 Par value of the instrument
10 Klasifikasi sesuai standar akuntansi keuangan ekuitas Classification according to financial accounting
equity standards
11 Tanggal penerbitan 11 Juli 2013 (IPO), 14 Oktober 2016 ,10 Date of issue
Nopember 2022 (HMTED), 25 Oktober
2023 (HMETD)
July 11, 2013 (IPO), October 14, 2016,
November 10, 2022 (Pre-emptive Rights),
October 25, 2023 (Pre-emptive Rights)
12 Tidak ada jatuh tempo (perpetual) atau dengan jatuh tidak ada jatuh tempo No maturity (perpetual) or with maturity
tempo no maturity
13 Tanggal jatuh tempo tidak ada jatuh tempo Due date
no maturity
14 Eksekusi call option atas persetujuan Otoritas Jasa tidak Execution of call option upon approval of the
Keuangan no Financial Services Authority
15 Tanggal call option, jumlah penarikan dan persyaratan NA Date of call option, withdrawal amount and other
call terms of call option terms (if any)
option lainnya (bila ada)
16 Subsequent call option NA Subsequent call option
Kupon / dividen | Coupon/dividend
17 Dividen/ kupon dengan bunga tetap atau floating Floating Dividend/ coupon with fixed or floating interest
Floating
18 Tingkat dari coupon rate atau index lain yang menjadi NA The level of the coupon rate or other index to
acuan which it refers
19 Ada atau tidaknya dividend stopper NA Whether or not there is a dividend stopper
20 Fully discretionary; partial atau mandatory NA Fully discretionary; partial or mandatory
21 Apakah terdapat fitur step up atau insentif lain NA Is there a step up feature or other incentives
22 Non-kumulatif atau kumulatif Non cumulative Non-cumulative or cumulative
Non cumulative
23 Dapat dikonversi atau tidak dapat dikonversi Non converable Convertible or non-convertible
Non-convertible
24 Jika dapat dikonversi, sebutkan trigger point-nya NA If convertible, please specify the trigger point
25 Jika dapat dikonversi apakah seluruh atau sebagian NA If convertible whether in whole or in part
26 Jika dapat dikonversi, bagaimana rate konversinya NA If convertible, what is the conversion rate
...
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MANAJEMEN RISIKO
Risk Management
27 Jika dapat dikonversi; apakah mandatory atau optional NA If convertible; whether mandatory or optional
28 Jika dapat dikonversi, sebutkan jenis instrumen NA If convertible, please specify the type of
konversinya conversion instrument
29 Jika dapat dikonversi, sebutkan issuer of instrument it NA If convertible, state the issuer of the instrument
converts into it converts into
30 Fitur write-down Tidak | No Write-down feature
31 Jika terjadi write-down, sebutkan trigger-nya NA If a write-down occurs, please state the trigger
32 Jika terjadi write-down, apakah penuh atau sebagian NA If a write-down occurs, whether full or partial
33 Jika terjadi write down; permanen atau temporer NA If a write down occurs; permanent or temporary
34 Jika terjadi write down temporer, jelaskan mekanisme NA If there is a temporary write down, explain the
write-up write-up mechanism
34a Tipe subordinasi NA Subordination type
35 Hierarki instrumen pada saat likuidasi * Hierarchy of instruments upon liquidation
36 Apakah terdapat fitur yang non-compliant Tidak | No Are there any non-compliant features
37 Jika Ya, jelaskan fitur yang non-compliant NA If Yes, describe the non-compliant features
Analisa Kualitatif | Qualitative Analysis
* Pada saat likuidiasi, pengembalian investasi untuk pemegang saham hanya dapat terjadi jika seluruh kreditur Perseroan telah menerima pembayaran
* At the time of liquidation, return of investment for shareholders can only occur if all creditors of the company have received payment.
8. Permodalan - Pengungkapan Kualitatif Mengenai Struktur 8. Capital - Qualitative Disclosures about Capital Structure and Capital
Permodalan dan Kecukupan Permodalan Adequacy
Penjelasan Pengungkapan Kualitatif mengenai struktur permodalan dan Explanation of Qualitative Disclosures regarding capital structure and capital
kecukupan permodalan dijelaskan pada bagian Bab Manajemen Risiko adequacy is explained in the Risk Management Chapter.
9. Manajemen Risiko - Pengungkapan Pendekatan Manajemen Risiko 9. Risk Management - Disclosure of the Bank's Risk Management
Bank (OVA) Approach (OVA)
Penjelasan Pengungkapan Pendekatan Manajemen Risiko Bank (OVA) pada Explanation of Disclosure of Bank's Risk Management Approach (OVA) in the
bagian Bab Manajemen Risiko Risk Management Chapter section
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a'J BANKMAsPION
Tabel 10 : Table 10 :
LAPORAN TOTAL EKSPOSUR DALAM RASIO PENGUNGKIT TOTAL EXPOSURE REPORT IN LEVERAGE RATIO
■No
1
Kode Baris
Line Code
0101000000
Keterangan
Total aset di laporan posisi keuangan pada
Jumlah
Total
Description
22.739.330 Total assets in the statement of financial
laporan keuangan publikasi. (nilai gross position in the published financial
sebelum dikurangi CKPN). statements. (gross value before deduction
of CKPN).
2 0102000000 Penyesuaian untuk nilai penyertaan pada 0,00 Adjustment for investments in banks,
Bank, lembaga keuangan, perusahaan financial institutions, insurance companies,
asuransi, dan/atau entitas lain yang and/or other entities that under financial
berdasarkan standar akuntansi keuangan accounting standards should be
harus dikonsolidasikan namun di luar consolidated but are outside the scope of
cakupan konsolidasi berdasarkan ketentuan consolidation under the provisions of the
Otoritas Jasa Keuangan. Financial Services Authority.
3 0103000000 Penyesuaian untuk nilai kumpulan 0,00 Adjustment for the value of the pool of
aset keuangan yang mendasari yang underlying financial assets that have
telah dialihkan dalam sekuritisasi aset been transferred in asset securitization
yang memenuhi persyaratan jual putus that meet the requirements of a sell-off
sebagaimana diatur dalam Peraturan as stipulated in the Financial Services
Otoritas Jasa Keuangan mengenai prinsip Authority Regulation regarding prudential
kehati-hatian dalam aktivitas sekuritisasi principles in asset securitization activities
aset bagi bank umum. Dalam hal aset for commercial banks. In the event that
keuangan yang mendasari dimaksud telah the underlying financial assets have
dikurangkan dari total aset pada laporan been deducted from total assets in the
posisi keuangan maka angka pada baris ini statement of financial position, the number
adalah 0 (nol). in this line is 0 (zero).
4 0104000000 Penyesuaian terhadap pengecualian 0,00 Adjustment to temporary exemption of
sementara atas penempatan giro pada current accounts with Bank Indonesia
Bank Indonesia dalam rangka memenuhi in order to fulfill the minimum reserve
ketentuan giro wajib minimum (jika ada). requirements (if any).
5 0105000000 Penyesuaian untuk aset fidusia yang diakui 0,00 Adjustments for fiduciary assets
sebagai komponen laporan posisi keuangan recognized as a component of the
berdasarkan standar akuntansi keuangan statement of financial position under
namun dikeluarkan dari perhitungan total financial accounting standards but
eksposur dalam Rasio Pengungkit. excluded from the calculation of total
exposure in the Leverage Ratio.
6 0106000000 Penyesuaian untuk nilai pembelian atau 0,00 Adjustments to the value of regularly
penjualan aset keuangan secara reguler purchased or sold financial assets using
dengan menggunakan metode akuntansi the trade date method of accounting.
tanggal perdagangan.
7 0107000000 Penyesuaian untuk nilai transaksi cash 0,00 Adjustment for cash pooling transaction
pooling yang memenuhi persyaratan value that meets the requirements as
sebagaimana diatur dalam Peraturan stipulated in this Financial Services
Otoritas Jasa Keuangan ini. Authority Regulation.
8 0108000000 Penyesuaian untuk nilai eksposur transaksi 0,00 Adjustment for exposure value of
derivatif. derivative transactions.
9 0109000000 Penyesuaian untuk nilai eksposur SFT 681.120,00 Adjustment for SFT exposure value as an
sebagai contoh transaksi reverse repo. example of reverse repo transaction.
10 0110000000 Penyesuaian untuk nilai eksposur TRA yang 5.391.138,00 Adjustment for TRA exposure value
telah dikalikan dengan FKK. multiplied by FKK.
11 0111000000 Penyesuaian penilaian prudensial berupa (410.149,00) Prudential assessment adjustments in
faktor pengurang modal dan CKPN. the form of capital deduction factors and
CKPN.
12 0112000000 Penyesuaian lainnya. - Other adjustments.
13 0199000000 Total Eksposur dalam perhitungan Rasio 28.401.439,00 Total Exposure in the Leverage Ratio
Pengungkit. calculation.
Analisis Kualitatif Pada Periode Desember 2025. Total Aset Bank pada laporan keuangan Publikasi
Qualitative Analysis (sebelum dikurangi CKPN) sebesar Rp22.739.330 juta. Setelah penyesuaian
dari nilai eksposure TRA yang dikalikan dengan FKK dan penyesuaian pridensial
berupa faktor pengurang modal dan CKPN maka eksposure rasio pengungkit
adalah Rp28.401.439 juta
For the December 2025 period. The bank’s total assets in the published financial
statements (before deducting CKPN) amounted to Rp. 22,739,330 million. After
adjusting the TRA exposure value multiplied by FKK and making prudential
adjustments in the form of capital reduction factors and CKPN, the leverage
ratio exposure was Rp 28,401,439 million.
...
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MANAJEMEN RISIKO
Risk Management
Kode Baris Periode | Period
No Keterangan Description
Line Code T T-1
0201000000 Eksposur Aset dalam Laporan Posisi Keuangan
Asset Exposure in the Statement of Financial Position
1 0201010000 Eksposur aset dalam laporan posisi 22.666.677,00 22.251.070,00 Asset exposures in the statement
keuangan termasuk aset jaminan, namun of financial position include
tidak termasuk eksposur transaksi derivatif collateral assets, but exclude
dan eksposur SFT derivative transaction exposures
(Nilai gross sebelum dikurangi CKPN) and SFT exposures.
(Gross value before deduction of
CKPN)
2 0201020000 Nilai penambahan kembali untuk agunan 0,00 0,00 Re-additions to derivative
derivatif yang diserahkan kepada pihak collateral assigned to
lawan yang mengakibatkan penurunan total counterparties that result in a
eksposur aset dalam neraca karena adanya decrease in total asset exposure
penerapan standar akuntansi keuangan in the balance sheet due to the
adoption of a financial accounting
standard
3 0201030000 (Pengurangan atas piutang terkait CVM 0,00 0,00 (Reduction of receivables related
yang diberikan dalam transaksi derivatif) to CVM provided in derivative
transactions)
4 0201040000 (Penyesuaian untuk nilai tercatat surat 0,00 0,00 (Adjustment for carrying value
berharga yang diterima dalam eksposur SFT of securities received under SFT
yang diakui sebagai aset) exposures recognized as assets)
5 0201050000 (CKPN atas aset tersebut sesuai standar (323.098,00) (410.327,00) (CKPN on such assets in
akuntansi keuangan) accordance with financial
accounting standards)
6 0201060000 (Aset yang telah diperhitungkan sebagai (3.016,00) (3.412,00) (Assets that have been calculated
faktor pengurang Modal Inti sebagaimana as a deduction factor for Tier
dimaksud dalam Peraturan Otoritas Jasa 1 Capital as referred to in the
Keuangan mengenai kewajiban penyediaan Financial Services Authority
modal minimum bagi bank umum) Regulation regarding the minimum
capital requirement for commercial
banks)
7 0201990000 Total Eksposur aset dalam laporan posisi 22.340.563,00 21.837.331,00 Total Asset exposure in the
keuangan statement of financial position
0202000000 Eksposur Transaksi Derivatif
Derivative Transaction Exposure
8 0202010000 Nilai RC untuk seluruh transaksi derivatif 0,00 0,00 RC value for all derivative
baik dalam hal terdapat variation margin transactions whether there is a
yang memenuhi syarat ataupun terdapat qualifying variation margin or a
perjanjian saling hapus yang memenuhi qualifying offsetting agreement.
persyaratan tertentu
9 0202020000 Nilai penambahan yang merupakan PFE 0,00 0,00 The incremental value that
untuk seluruh transaksi derivatif constitutes the PFE for all
derivative transactions
10 0202030000 (Pengecualian atas eksposur transaksi 0,00 0,00 (Exclusion of derivative transaction
derivatif yang diselesaikan melalui central exposures settled through central
counterparty (CCP)) counterparty (CCP))
11 0202040000 Penyesuaian untuk nilai nosional efektif dari 0,00 0,00 Adjustment for effective notional
derivatif kredit value of credit derivatives
12 0202050000 (Penyesuaian untuk nilai nosional 0,00 0,00 (Adjustment for effective notional
efektif yang dilakukan saling hapus dan value offset and reduction of add-
pengurangan add-on untuk transaksi on for sale of credit derivatives)
penjualan derivatif kredit)
13 0202990000 Total Eksposur Transaksi Derivatif 0,00 0,00 Total Derivative Transaction
Exposure
0203000000 Eksposur Securities Financing Transaction (SFT)
Securities Financing Transaction (SFT) Exposure
14 0203010000 Nilai tercatat aset SFT secara gross 681.120,00 - Gross carrying amount of SFT
assets
15 0203020000 (Nilai bersih antara liabilitas kas dan 0,00 0,00 (Net value of cash liabilities and
tagihan kas) cash receivables)
STRONGER Through Change | Integrated Report 375
Page 376
a'J BANKMAsPION
I
No
16
Kode Baris
Line Code
0203030000
Keterangan
Risiko Kredit akibat kegagalan pihak lawan
terkait aset SFT yang mengacu pada
T
Periode | Period
0,00
T-1
0,00
Description
Credit Risk due to counterparty
failure related to SFT assets which
perhitungan current exposure sebagaimana refers to the calculation of current
diatur dalam Lampiran Peraturan Otoritas exposure as stipulated in the
Jasa Keuangan ini Appendix of this Financial Services
Authority Regulation
17 0203040000 Eksposur sebagai agen SFT 0,00 0,00 Exposure as an SFT agent
18 0203990000 Total Eksposur SFT 681.120,00 - Total SFT Exposure
0204000000 Eksposur Transaksi Rekening Administratif (TRA)
Administrative Account Transaction (TRA) Exposure
19 0204010000 Nilai seluruh kewajiban komitmen atau 6.606.344,00 4.439.071,00 Value of all commitment or
kewajiban kontinjensi. Nilai gross sebelum contingent liabilities. Gross value
dikurangi CKPN. before deduction of CKPN.
20 0204020000 (Penyesuaian terhadap hasil perkalian (1.215.206,00) (593.734,00) (Adjustment to the result of the
antara nilai kewajiban komitmen atau multiplication between the value
kewajiban kontinjensi dan FKK kemudian of commitment liabilities or
dikurangi CKPN) contingent liabilities and FKK then
deducted by CKPN)
21 0204030000 (CKPN atas TRA sesuai standar akuntansi (11.382,00) (10.530,00) (provision for TRA in accordance
keuangan) with financial accounting
standards)
22 0204990000 Total Eksposur TRA 5.379.756,00 3.834.807,00 Total TRA Exposure
0205000000 Modal dan Total Eksposur
Capital and Total Exposure
23 0205010000 Modal Inti 6.182.308,00 6.229.609,00 Tier 1 Capital
24 0205990000 Total Eksposur 28.401.439,00 25.672.138,00 Total Exposure
0206000000 Rasio Pengungkit (Leverage)
Leverage Ratio
25 0206010000 Nilai Rasio Pengungkit, termasuk dampak 21,77% 24,27% Leverage Ratio, including the
dari penyesuaian terhadap pengecualian impact of any adjustments to the
sementara atas penempatan giro pada temporary exemption of current
Bank Indonesia dalam rangka memenuhi accounts with Bank Indonesia in
ketentuan giro wajib minimum (jika ada) order to fulfill the minimum reserve
requirements (if any)
25a 0206020000 Nilai Rasio Pengungkit, tidak termasuk 21,77% 24,27% Leverage Ratio, excluding the
dampak dari penyesuaian terhadap impact of temporary exemption
pengecualian sementara atas penempatan of current accounts with Bank
giro pada Bank Indonesia dalam rangka Indonesia in order to fulfill the
memenuhi ketentuan giro wajib minimum minimum reserve requirements
(jika ada) (if any).
26 0206030000 Nilai Minimum Rasio Pengungkit 3,00 3,00 Minimum Leverage Ratio
27 0206040000 Bantalan terhadap nilai Rasio Pengungkit 0,00 0,00 Bearing to Leverage Ratio value
0207000000 Pengungkapan Nilai Rata-Rata
Disclosure Average Value
28 0207010000 Nilai rata-rata dari nilai tercatat aset 227.040,00 24.475,00 The average of the gross carrying
SFT secara gross, setelah penyesuaian amount of SFT assets, after
untuk transaksi akuntansi penjualan (sale adjustment for sale accounting
accounting transaction) yang dihitung transactions calculated on a net
secara bersih (nett) dengan liabilitas kas basis with cash liabilities in SFTs
dalam SFT dan tagihan kas dalam SFT and cash receivables in SFTs.
29 0207020000 Nilai akhir triwulan laporan dari nilai 681.120,00 - Reporting quarter-end value of
tercatat aset SFT secara gross, setelah gross carrying amount of SFT
penyesuaian untuk transaksi akuntansi assets, after adjustment for sale
penjualan (sale accounting transaction) accounting transactions calculated
yang dihitung secara bersih (nett) dengan on a net basis with cash liabilities
liabilitas kas dalam SFT dan tagihan kas in SFTs and cash receivables in
dalam SFT SFTs.
...
376 Menjadi Lebih Kuat Melalui Perubahan | Laporan Tahunan Terintegrasi
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MANAJEMEN RISIKO
Risk Management
Kode Baris Periode | Period
No Keterangan Description
Line Code T T-1
30 0207030000 Total Eksposur, termasuk dampak dari 28.401.439,00 25.672.138,00 Total Exposure, including the
penyesuaian terhadap pengecualian impact of any adjustments to the
sementara atas penempatan giro pada temporary exemption of current
Bank Indonesia dalam rangka memenuhi accounts with Bank Indonesia in
ketentuan giro wajib minimum (jika ada), order to fulfill the minimum reserve
yang telah memasukkan nilai rata-rata requirements (if any), which has
dari nilai tercatat aset SFT secara gross included the average value of
sebagaimana dimaksud dalam baris 28 the gross carrying amount of SFT
assets as referred to in line 28.
30a 0207040000 Total Eksposur, tidak termasuk dampak 29.082.559,00 25.672.138,00 Total Exposure, excluding the
dari penyesuaian terhadap pengecualian impact of any adjustments to the
sementara atas penempatan giro pada temporary exemption of current
Bank Indonesia dalam rangka memenuhi accounts with Bank Indonesia in
ketentuan giro wajib minimum (jika ada), order to fulfill the minimum reserve
yang telah memasukkan nilai rata-rata requirements (if any), which has
dari nilai tercatat aset SFT secara gross incorporated the average value of
sebagaimana dimaksud dalam baris 28 the gross carrying amount of SFT
assets as referred to in line 28.
31 0207050000 Nilai Rasio Pengungkit, termasuk dampak 21,77% 24,27% Leverage Ratio, including the
dari penyesuaian terhadap pengecualian impact of any adjustment to the
sementara atas penempatan giro pada temporary exemption of current
Bank Indonesia dalam rangka memenuhi accounts with Bank Indonesia in
ketentuan giro wajib minimum (jika ada), order to fulfill the minimum reserve
yang telah memasukkan nilai rata-rata requirements (if any), which has
dari nilai tercatat aset SFT secara gross incorporated the average value of
sebagaimana dimaksud dalam baris 28 the gross carrying amount of SFT
assets as referred to in line 28.
31a 0207060000 Nilai Rasio Pengungkit, tidak termasuk 21,26% 24,27% Leverage Ratio, excluding the
dampak dari penyesuaian terhadap impact of any adjustment to the
pengecualian sementara atas penempatan temporary exemption of current
giro pada Bank Indonesia dalam rangka accounts with Bank Indonesia in
memenuhi ketentuan giro wajib minimum order to fulfill the minimum reserve
(jika ada), yang telah memasukkan nilai requirements (if any), which has
rata-rata dari nilai tercatat aset SFT secara incorporated the average value of
gross sebagaimana dimaksud dalam baris the gross carrying amount of SFT
28 assets as referred to in line 28.
Analisis Kualitatif Rasio leverage Bank posisi Desember 2025 adalah sebesar 21,26% mengalami
Qualitative Analysis penurunan jika dibandingkan dengan periode September 2025 yaitu sebesar
24,27% dikarenakan Modal inti bank menurun dari Rp6.229.609 juta pada Sep 25
menjadi Rp6.182.308 juta pada Des 25. Sedangkan Total Eksposure Bank mengalami
peningkatan dari Rp25.672.138 juta pada Sep 25 menjadi Rp28.401.439 juta pada
Des 25. Rasio Leverage bank pada Des 25 masih di atas ketentuan regulator yaitu
sebesar 3%
The Bank’s leverage ratio as of December 2025 was 21.26%, a decrease compared
to the September 2025 period of 24.27% due to a decline in the Bank’s core capital
from Rp6,229,609 million in Sep 25 to Rp6,182,308 million in Dec 25. Meanwhile,
the bank’s total exposure increased from Rp25,672,138 million in Sep 25 to
Rp28,401,439 million in Dec 25. The bank’s leverage ratio in Dec 25 was still above
the regulatory requirement of 3%.
STRONGER Through Change | Integrated Report 377
Page 378
a'J BANKMAsPION
11. Pengungkapan Informasi Kualitatif terkait Risiko Kredit secara 11. Disclosure of Qualitative Information related to Credit Risk in
Umum (CRA) General (CRA)
Penjelasan Informasi Kualitatif terkait Risiko Kredit secara Umum (CRA) Explanation of Qualitative Information related to Credit Risk in General
dijelaskan pada bagian Bab Manajemen Risiko (CRA) is explained in the Risk Management Chapter.
Tabel 12 : Table 12 :
Pengungkapan Kualitas Kredit atas Aset (CR1) - Bank secara Individu Disclosure of Credit Quality of Assets (CR1) - Individual Banks
dalam jutaan rupiah | in million rupiah
Nilai Tercatat Bruto CKPN
Gross Carrying Value CKPN
Tagihan CKPN
Tagihan (Pendekatan
yang belum Nilai
yang telah CKPN IRB)
No. Jatuh Bersih
Jatuh CKPN CKPN
tempo Stage 2 & Net Value
tempo Stage 1 (IRB
Receivables Stage 3
Receivables Approach)
that are not
that have
yet
Matured
Matured
1 Kredit 392.050,00 16.951.282,00 322.831,00 210.673,00 112.158,00 17.020.501,00
Credit
2 Surat Berharga - 1.811.955,00 - - - 1.811.955,00
Securities
3 Transaksi Rekening 12.507,00 4.329.736,00 11.382,00 - 11.382,00 4.330.861,00
Administratif
Administrative Account
Transactions
Jumlah | Total 404.557,00 23.092.973,00 334.213,00 210.673,00 123.540,00 23.163.317,00
Tabel 13 : Table 13 :
Pengungkapan Mutasi Kredit dan Surat Berharga yang Telah Jatuh Disclosure of Mutation of Past Due Loans and Securities (CR2) -
Tempo (CR2) - Bank secara Individu Individual Banks
dalam jutaan rupiah | in million rupiah
1 Kredit dan Surat Berharga yang Telah Jatuh Tempo pada periode pelaporan terakhir 544.853,03
Loans and Securities that have matured in the last reporting period
2 Kredit dan Surat Berharga yang Telah Jatuh Tempo sejak periode pelaporan terakhir 116.333,87
Loans and Securities that have matured since the last reporting period
3 Kredit dan Surat Berharga yang kembali menjadi tagihan yang belum jatuh tempo -
Loans and securities returned to unmatured receivables
4 Nilai hapus buku 269.137,16
Write-off value
5 Perubahan lain -
Other changes
6 Kredit dan Surat Berharga yang Telah Jatuh Tempo pada akhir periode pelaporan (1+2-3-4+5) 392.049,74
Matured Loans and Securities at the end of reporting period (1+2-3-4+5)
...
378 Menjadi Lebih Kuat Melalui Perubahan | Laporan Tahunan Terintegrasi
Page 379
Tabel 14 :
Risiko Kredit - Pengungkapan Tambahan terkait Kualitas Kredit atas Aset (CRB) - Bank secara Individu
Credit Risk - Additional Disclosures related to Credit Quality of Assets (CRB) - Individual Banks
Tabel 14.1 :
Risiko Kredit - Pengungkapan Tagihan Bersih Berdasarkan Wilayah (CRB -1) - Bank secara Individu
Credit Risk - Disclosure of Net Receivables by Region (CRB -1) - Individual Banks
Pengungkapan Tagihan Bersih Berdasarkan Wilayah - Bank secara Individual | Disclosure of Net Receivables by Region - Bank on an Individual Basis
dalam jutaan rupiah | in million rupiah
31 Desember 2025 | December 31, 2025
Tagihan Bersih Berdasarkan Wilayah | Net Receivables by Region
No. Kategori Portofolio Portfolio Category
Jawa
Jakarta Jawa Tengah Jawa Timur Bali Sulawesi Sumatera Total
Barat
1 Tagihan Kepada Pemerintah 2.457.206,00 - - 3.568.402,00 - - - 6.025.608,00 Receivables on Sovereigns
2 Tagihan Kepada Entitas Sektor 1.964.950,00 - - - - - - 1.964.950,00 Receivables on Public Sector Entities
Publik
3 Tagihan Kepada Bank - - - - - - - - Receivables to Multilateral
Pembangunan Multilateral dan Development Banks and International
Lembaga Internasional Institutions
4 Tagihan Kepada Bank 538.305,00 1.850,00 20.560,00 635.720,00 22.758,00 - 200,00 1.219.393,00 Receivables on Banks
5 Tagihan berupa Covered Bond - - - - - - - - Receivables by Covered Bond
6 Tagihan kepada Perusahaan Efek 1.973.852,00 - - - - - - 1.973.852,00 Receivables to Securities Companies
dan Lembaga Jasa Keuangan and Other Financial Services
Lainnya Institutions
7 Tagihan berupa Surat Berharga/ - - - - - - - - Receivables in the form of Securities/
Piutang Subordinasi, Ekuitas, dan Subordinated Debt, Equity, and Other
Instrumen Modal Lainnya Capital Instruments
8 Kredit Beragun Properti Rumah 51.628,00 34.675,00 22.088,00 171.913,00 2.682,00 5.179,00 21.509,00 309.674,00 Residential Property Backed Loan
Tinggal
9 Kredit Beragun Properti 880.020,00 25.464,00 98.919,00 876.757,00 79.264,00 9.618,00 273.367,00 2.243.409,00 Commercial Property Backed Loans
Komersial
10 Kredit untuk Pengadaan - - - - - - - - Loans for Land Acquisition, Land
Tanah, Pengolahan Tanah, dan Processing, and Construction
Konstruksi
11 Kredit Pegawai/Pensiunan - - - - - - - - Employee/Pensioner Loans
12 Tagihan Kepada Usaha Mikro, 60.314,00 - 7.996,00 133.684,00 5.281,00 1.275,00 21.553,00 230.103,00 Receivables to Micro Business, Small
Risk Management
MANAJEMEN RISIKO
Usaha Kecil dan Portofolio Ritel Business and Retail Portfolio
STRONGER Through Change | Integrated Report
13 Tagihan kepada Korporasi 5.894.912,00 13.296,00 175.014,00 1.553.169,00 30.655,00 12.317,00 155.846,00 7.835.209,00 Receivables to Corporations
14 Tagihan yang Telah Jatuh Tempo 127.309,00 - 55.509,00 55.961,00 - 8.614,00 1.887,00 249.280,00 Past Due Receivables
15 Aset Lainnya 430.949,00 14.981,00 75.012,00 712.194,00 49.821,00 15.598,00 23.176,00 1.321.731,00 Other Assets
TOTAL 14.379.445,00 90.266,00 455.098,00 7.707.800,00 190.461,00 52.601,00 497.538,00 23.373.209,00 TOTAL
379
Page 380
380
...
31 Desember 2024 | December 31, 2024
-
No. Kategori Portofolio Tagihan Bersih Berdasarkan Wilayah | Net Receivables by Region Portfolio Category
Jakarta Jawa Barat Jawa Tengah Jawa Timur Bali Sulawesi Sumatera Total
1 Tagihan Kepada Pemerintah - - - 4.843.881,00 - - - 4.843.881,00 Receivables to
Government
2 Tagihan Kepada Entitas 1.785.307,00 - - - - - - 1.785.307,00 Receivables on Public
Sektor Publik Sector Entities
3 Tagihan Kepada Bank - - - - - - - - Receivables to
Pembangunan Multilateral Multilateral Development
dan Lembaga Internasional Banks and International
Institutions
4 Tagihan Kepada Bank 3.324.915,00 - 16.373,00 217.900,00 21.724,00 - 11.941,00 3.592.853,00 Receivables on Banks
5 Kredit Beragun Rumah 77.406,00 70.842,00 24.210,00 372.793,00 7.783,00 7.933,00 31.870,00 592.837,00 Residential Mortgage
Tinggal
6 Kredit Beragun Properti 1.246.547,00 28.457,00 225.802,00 1.104.679,00 74.066,00 11.069,00 326.983,00 3.017.603,00 Commercial Property
Komersial Backed Loans
7 Kredit Pegawai/Pensiunan - - - - - - - - Employee/Pensioner
Loans
Menjadi Lebih Kuat Melalui Perubahan | Laporan Tahunan Terintegrasi
8 Tagihan Kepada Usaha 63.343,00 - 17.085,00 121.183,00 3.554,00 1.239,00 32.627,00 239.031,00 Receivables to Micro
Mikro, Usaha Kecil dan Business, Small Business
Portofolio Ritel and Retail Portfolio
9 Tagihan kepada Korporasi 4.083.196,00 13.398,00 125.270,00 2.724.993,00 73.449,00 27.110,00 180.782,00 7.228.198,00 Receivables to
Corporations
10 Tagihan yang Telah Jatuh 184.185,00 - 79.878,00 54.434,00 - 8.831,00 10.114,00 337.442,00 Past Due Receivables
Tempo
11 Aset Lainnya 254.985,00 20.279,00 81.338,00 712.452,00 37.135,00 18.960,00 29.570,00 1.154.719,00 Other Assets
TOTAL 11.019.884,00 132.976,00 569.956,00 10.152.315,00 217.711,00 75.142,00 623.887,00 22.791.871,00 TOTAL
Page 381
MANAJEMEN RISIKO
Risk Management
Halaman Ini Sengaja Dikosongkan
This Page Is Intentionally Left Blank
STRONGER Through Change | Integrated Report 381
Page 382
a'J BANKMAsPION
Tabel 14.2 :
Risiko Kredit - Pengungkapan Tagihan Bersih Berdasarkan Sektor Ekonomi (CRB-2) - Bank secara Individu
Credit Risk - Disclosure of Net Receivables by Economic Sector (CRB-2) - Individual Banks
Pengungkapan Tagihan Bersih Berdasarkan Sektor Ekonomi - Bank secara Individual
Disclosure of Net Receivables by Economic Sector - Bank on an Individual Basis
Tagihan
Kepada Bank
Pembangunan
Tagihan Kepada Multilateral Tagihan berupa
Tagihan Kepada Entitas Sektor dan Lembaga Tagihan Covered Bond
Sektor Ekonomi Pemerintah Publik Internasional Kepada Bank Receivables in
No.
Economic Sector Receivables to Receivables on Receivables Receivables on the form of
Government Public Sector to Multilateral Banks Covered Bond
Entities Development
Banks and
International
Institutions
31 Desember 2025 | December 31, 2025
1 Pertanian, Kehutanan, dan Perikanan - - - - -
Agriculture, Forestry and Fisheries
2 Pertambangan dan Penggalian - - - - -
Mining and Quarrying
3 Industri pengolahan - - - - -
Processing industry
4 Pengadaan Listrik, Gas, Uap/Air Panas dan Udara Dingin - 200.370,00 - - -
Procurement of Electricity, Gas, Steam/Hot Water and
Cold Air
5 Pengelolaan Air, Pengelolaan Air Limbah, Pengelolaan - - - - -
dan Daur Ulang Sampah, dan Aktivitas Remediasi
Water Management, Wastewater Management, Waste
Management and Recycling, and Remediation Activities
6 Konstruksi - 133.003,00 - - -
Construction
7 Perdagangan besar dan eceran; Reparasi dan Perawatan - 102.877,00 - - -
Mobil dan Sepeda Motor
Wholesale and retail trade; Repair and maintenance of
cars and motorcycles
8 Pengangkutan dan Pergudangan - 752.036,00 - - -
Transportation and Warehousing
9 Penyediaan Akomodasi dan Penyediaan Makan Minum - - - - -
Accommodation and Drinking Food Provision
10 Informasi dan Komunikasi - - - - -
Information and Communication
11 Aktivitas Keuangan dan Asuransi 6.025.608,00 776.664,00 - 1.219.393,00 -
Financial and Insurance Activities
12 Real Estat - - - - -
Real Estate
13 Aktivitas Profesi, Ilmiah, dan Teknis - - - - -
Professional, Scientific and Technical Activities
14 Aktivitas Penyewaan dan Sewa Guna Usaha Tanpa Hak - - - - -
Opsi, Ketenagakerjaan, Agen Perjalanan, dan Penunjang
Usaha Lainnya
Rental and Leasing Activities without Option Rights,
Employment, Travel Agencies, and Other Supporting
Businesses
...
382 Menjadi Lebih Kuat Melalui Perubahan | Laporan Tahunan Terintegrasi
Page 383
MANAJEMEN RISIKO
Risk Management
dalam jutaan rupiah | in million rupiah
Tagihan
kepada
Tagihan berupa
Perusahaan
Surat Kredit untuk
Efek dan
Berharga/Piutang Pengadaan Tagihan
Lembaga Jasa
Subordinasi, Tanah, Kepada Usaha
Keuangan
Ekuitas, dan Pengolahan Mikro, Usaha
Lainnya Kredit Kredit
Instrumen Modal Kredit Tanah, dan Kecil dan
Receivables Beragun Pegawai/ Tagihan Tagihan yang
Lainnya Beragun Konstruksi Portofolio
to Properti Pensiunan kepada Telah Jatuh
Receivables Rumah Credit for Ritel Aset Lainnya
Securities Komersial Credit Korporasi Tempo
in the form of Tinggal Land Receivables Other Assets
Companies Commercial Employee/ Receivables to Past Due
Securities Residential Acquisition, on Micro
and Property Retirees Corporations Receivables
Securities / Debt Mortgage Land Business,
Other Backed Loans
Subordinated Processing, Small
Financial
Securities, Equity, and Business and
Services
and Capital Construction Retail Portfolio
Institutions
Instruments
Other
Other
Financial
Services
- - 382,00 1.500,00 - - 10.917,00 250.656,00 1.873,00 -
- - - 4.620,00 - - 2.502,00 247.742,00 - -
- - 93.410,00 772.788,00 - - 119.896,00 4.759.250,00 33.608,00 -
- - - - - - - - - -
- - - - - - - - - -
- - 13.875,00 4.958,00 - - 2.762,00 38.750,00 590,00 -
- - 90.421,00 1.040.573,00 - - 55.952,00 1.678.236,00 104.943,00 -
- - 5.853,00 39.640,00 - - 1.685,00 42.980,00 - -
- - 14.398,00 36.240,00 - - 801,00 213.673,00 41.747,00 -
- - - 8.131,00 - - - 77.717,00 - -
1.852.435,00 - 819,00 - - - 50,00 100.056,00 - -
- - 10.488,00 151.799,00 - - - 66.615,00 - -
- - 21.415,00 49.521,00 - - - 3.417,00 345,00 -
121.417,00 - 19.108,00 52.597,00 - - - 314.847,00 - -
STRONGER Through Change | Integrated Report 383
Page 384
a'J BANKMAsPION
Pengungkapan Tagihan Bersih Berdasarkan Sektor Ekonomi - Bank secara Individual
Disclosure of Net Receivables by Economic Sector - Bank on an Individual Basis
Tagihan
Kepada Bank
Pembangunan
Tagihan Kepada Multilateral Tagihan berupa
Tagihan Kepada Entitas Sektor dan Lembaga Tagihan Covered Bond
Sektor Ekonomi Pemerintah Publik Internasional Kepada Bank Receivables in
No.
Economic Sector Receivables to Receivables on Receivables Receivables on the form of
Government Public Sector to Multilateral Banks Covered Bond
Entities Development
Banks and
International
Institutions
15 Administrasi Pemerintahan, Pertahanan, dan Jaminan - - - - -
Sosial Wajib
Government Administration, Defense, and Compulsory
Social Security
16 Pendidikan - - - - -
Education
17 Aktivitas Kesehatan Manusia dan Aktivitas Sosial - - - - -
Human Health and Social Activities
18 Kesenian, Hiburan, dan Rekreasi - - - - -
Arts, Entertainment and Recreation
19 Aktivitas Jasa Lainnya - - - - -
Other Service Activities
20 Aktivitas Rumah Tangga sebagai Pemberi Kerja; - - - - -
Aktivitas yang Menghasilkan Barang dan Jasa oleh
Rumah Tangga yang Digunakan untuk Memenuhi
Kebutuhan Sendiri
Activities of Households as Employers; Activities that
Produce Goods and Services by Households Used to
Meet Their Own Needs
21 Aktivitas Badan Internasional dan Badan Ekstra - - - - -
Internasional Lainnya
Activities of International and Other Extra-International
Bodies
22 Rumah Tangga - - - - -
Household
23 Bukan Lapangan Usaha Lainnya - - - - -
Other Non-Business Fields
24 Lainnya - - - - -
Others
TOTAL 6.025.608,00 1.964.950,00 - 1.219.393,00 -
...
384 Menjadi Lebih Kuat Melalui Perubahan | Laporan Tahunan Terintegrasi
Page 385
MANAJEMEN RISIKO
Risk Management
dalam jutaan rupiah | in million rupiah
Tagihan
kepada
Tagihan berupa
Perusahaan
Surat Kredit untuk
Efek dan
Berharga/Piutang Pengadaan Tagihan
Lembaga Jasa
Subordinasi, Tanah, Kepada Usaha
Keuangan
Ekuitas, dan Pengolahan Mikro, Usaha
Lainnya Kredit Kredit
Instrumen Modal Kredit Tanah, dan Kecil dan
Receivables Beragun Pegawai/ Tagihan Tagihan yang
Lainnya Beragun Konstruksi Portofolio
to Properti Pensiunan kepada Telah Jatuh
Receivables Rumah Credit for Ritel Aset Lainnya
Securities Komersial Credit Korporasi Tempo
in the form of Tinggal Land Receivables Other Assets
Companies Commercial Employee/ Receivables to Past Due
Securities Residential Acquisition, on Micro
and Property Retirees Corporations Receivables
Securities / Debt Mortgage Land Business,
Other Backed Loans
Subordinated Processing, Small
Financial
Securities, Equity, and Business and
Services
and Capital Construction Retail Portfolio
Institutions
Instruments
Other
Other
Financial
Services
- - - - - - - - - -
- - - 1.824,00 - - - - 7.093,00 -
- - 3.298,00 23.951,00 - - 837,00 12.466,00 54.674,00 -
- - - 32.164,00 - - - - - -
- - - 9.017,00 - - 569,00 28.804,00 1.223,00 -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - 36.207,00 14.086,00 - - 34.132,00 - 3.184,00 -
- - - - - - - - - 1.321.731,00
1.973.852,00 - 309.674,00 2.243.409,00 - - 230.103,00 7.835.209,00 249.280,00 1.321.731,00
STRONGER Through Change | Integrated Report 385
Page 386
a'J BANKMAsPION
Tagihan Kepada
Tagihan Bank Pembangunan
Kepada Multilateral Tagihan berupa
Tagihan
Entitas Sektor dan Lembaga Tagihan Kepada Covered Bond
Kepada
Sektor Ekonomi Publik Internasional Bank Receivables in
No. Pemerintah
Economic Sector Receivables Receivables Receivables on the form of
Receivables to
on Public to Multilateral Banks Covered Bond
Government
Sector Development Banks
Entities and International
Institutions
31 Desember 2024 | December 31, 2024
1 Pertanian, Kehutanan, dan Perikanan - - - - -
Agriculture, Forestry and Fisheries
2 Pertambangan dan Penggalian - - - - -
Mining and Quarrying
3 Industri pengolahan - - - - -
Processing industry
4 Pengadaan Listrik, Gas, Uap/Air Panas dan Udara Dingin - 322.184,00 - - -
Procurement of Electricity, Gas, Steam/Hot Water and
Cold Air
5 Pengelolaan Air, Pengelolaan Air Limbah, Pengelolaan dan - - - - -
Daur Ulang Sampah, dan Aktivitas Remediasi
Water Management, Wastewater Management, Waste
Management and Recycling, and Remediation Activities
6 Konstruksi - 75.472,00 - - -
Construction
7 Perdagangan besar dan eceran; Reparasi dan Perawatan - - - 3.004,00 -
Mobil dan Sepeda Motor
Wholesale and retail trade; Repair and maintenance of
cars and motorcycles
8 Pengangkutan dan Pergudangan - 753.213,00 - - -
Transportation and Warehousing
9 Penyediaan Akomodasi dan Penyediaan Makan Minum - - - - -
Accommodation and Drinking Food Provision
10 Informasi dan Komunikasi - 167.867,00 - - -
Information and Communication
11 Aktivitas Keuangan dan Asuransi 4.843.881,00 466.571,00 - 3.589.849,00 -
Financial and Insurance Activities
12 Real Estat - - - - -
Real Estate
13 Aktivitas Profesi, Ilmiah, dan Teknis - - - - -
Professional, Scientific and Technical Activities
14 Aktivitas Penyewaan dan Sewa Guna Usaha Tanpa Hak - - - - -
Opsi, Ketenagakerjaan, Agen Perjalanan, dan Penunjang
Usaha Lainnya
Rental and Leasing Activities without Option Rights,
Employment, Travel Agencies, and Other Supporting
Businesses
15 Administrasi Pemerintahan, Pertahanan, dan Jaminan - - - - -
Sosial Wajib
Government Administration, Defense, and Compulsory
Social Security
16 Pendidikan - - - - -
Education
17 Aktivitas Kesehatan Manusia dan Aktivitas Sosial - - - - -
Human Health and Social Activities
...
386 Menjadi Lebih Kuat Melalui Perubahan | Laporan Tahunan Terintegrasi
Page 387
MANAJEMEN RISIKO
Risk Management
Tagihan berupa
Surat
Tagihan kepada Kredit untuk
Berharga/Piutang Tagihan
Perusahaan Pengadaan
Subordinasi, Kepada Usaha
Efek dan Tanah,
Ekuitas, dan Mikro, Usaha
Lembaga Jasa Kredit Pengolahan
Instrumen Modal Kredit Kecil dan
Keuangan Kredit Beragun Tanah, dan
Lainnya Pegawai/ Portofolio Tagihan yang
Lainnya Beragun Properti Konstruksi Tagihan kepada
Receivables Pensiunan Ritel Telah Jatuh
Receivables to Rumah Komersial Credit for Korporasi Aset Lainnya
in the form of Credit Receivables Tempo
Securities Tinggal Commercial Land Receivables to Other Assets
Securities Employee/ on Micro Past Due
Companies and Residential Property Acquisition, Corporations
Securities / Debt Retirees Business, Receivables
Other Financial Mortgage Backed Land
Subordinated Small
Services Loans Processing,
Securities, Business
Institutions and
Equity, and and Retail
Other Financial Construction
Capital Portfolio
Services
Instruments
Other
- - 601,00 11.218,00 - - 10.530,00 241.226,00 1.873,00 -
- - - 6.947,00 - - - 242.424,00 - -
- - 267.978,00 1.144.947,00 - - 111.184,00 3.752.106,00 167.833,00 -
- - - - - - - - - -
- - - - - - - - - -
- - 21.246,00 12.358,00 - - 1.593,00 48.029,00 - -
- - 179.956,00 1.101.380,00 - - 73.040,00 2.038.085,00 165.739,00 -
- - 6.953,00 50.162,00 - - 2.169,00 49.629,00 - -
- - 17.793,00 91.188,00 - - 794,00 251.655,00 - -
- - - 10.116,00 - - - 65.421,00 - -
- - 1.111,00 - - - 455,00 15.011,00 - -
- - 10.726,00 173.463,00 - - - 70.237,00 - -
- - 24.400,00 53.959,00 - - - 4.011,00 465,00 -
- - 7.807,00 35.543,00 - - - 400.441,00 - -
- - - - - - - - - -
- - - 28.537,00 - - 915,00 - - -
- - 3.838,00 201.780,00 - - 903,00 18.155,00 - -
STRONGER Through Change | Integrated Report 387
Page 388
a'J BANKMAsPION
Tagihan Kepada
Tagihan Bank Pembangunan
Kepada Multilateral Tagihan berupa
Tagihan
Entitas Sektor dan Lembaga Tagihan Kepada Covered Bond
Kepada
Sektor Ekonomi Publik Internasional Bank Receivables in
No. Pemerintah
Economic Sector Receivables Receivables Receivables on the form of
Receivables to
on Public to Multilateral Banks Covered Bond
Government
Sector Development Banks
Entities and International
Institutions
18 Kesenian, Hiburan, dan Rekreasi - - - - -
Arts, Entertainment and Recreation
19 Aktivitas Jasa Lainnya - - - - -
Other Service Activities
20 Aktivitas Rumah Tangga sebagai Pemberi Kerja - - - - -
Household Activities as an Employer
21 Aktivitas Badan Internasional dan Badan Ekstra - - - - -
Internasional Lainnya
Activities of International and Other Extra-International
Bodies
22 Bukan Lapangan Usaha - - - - -
Not a Business Field
23 Lainnya - - - - -
Others
TOTAL 4.843.881,00 1.785.307,00 - 3.592.853,00 -
...
388 Menjadi Lebih Kuat Melalui Perubahan | Laporan Tahunan Terintegrasi
Page 389
MANAJEMEN RISIKO
Risk Management
Tagihan berupa
Surat
Tagihan kepada Kredit untuk
Berharga/Piutang Tagihan
Perusahaan Pengadaan
Subordinasi, Kepada Usaha
Efek dan Tanah,
Ekuitas, dan Mikro, Usaha
Lembaga Jasa Kredit Pengolahan
Instrumen Modal Kredit Kecil dan
Keuangan Kredit Beragun Tanah, dan
Lainnya Pegawai/ Portofolio Tagihan yang
Lainnya Beragun Properti Konstruksi Tagihan kepada
Receivables Pensiunan Ritel Telah Jatuh
Receivables to Rumah Komersial Credit for Korporasi Aset Lainnya
in the form of Credit Receivables Tempo
Securities Tinggal Commercial Land Receivables to Other Assets
Securities Employee/ on Micro Past Due
Companies and Residential Property Acquisition, Corporations
Securities / Debt Retirees Business, Receivables
Other Financial Mortgage Backed Land
Subordinated Small
Services Loans Processing,
Securities, Business
Institutions and
Equity, and and Retail
Other Financial Construction
Capital Portfolio
Services
Instruments
Other
- - - 56.589,00 - - - - - -
- - 743,00 10.558,00 - - 2.001,00 31.085,00 1.233,00 -
- - - - - - - - - -
- - - - - - - - - -
- - 49.685,00 28.858,00 - - 35.447,00 683,00 299,00 -
- - - - - - - - - 1.154.719,00
- - 592.837,00 3.017.603,00 - - 239.031,00 7.228.198,00 337.442,00 1.154.719,00
STRONGER Through Change | Integrated Report 389
Page 390
390
Tabel 14.3: Table 14.3:
Risiko Kredit - Pengungkapan Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak (CRB- Credit Risk - Disclosure of Net Receivables by Remaining Contractual Term (CRB-3) -
...
3) - Bank secara Individu Individual Banks
Pengungkapan Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak - Bank secara Individual
Disclosure of Net Receivables by Remaining Contractual Term - Banks on an Individual Basis
dalam jutaan rupiah | in million rupiah
31 Desember 2025 | December 31, 2025
Tagihan Berdasarkan Sisa Jangka Waktu Kontrak
Receivables Based on Remaining Contract Term
No. Kategori Portofolio Non- Portfolio Category
≤ 1 tahun > 1 thn s.d. 3 thn > 3 thn s.d. 5 thn > 5 thn Kontraktual Jumlah
a'J BANKMAsPION
≤ 1 year > 1 yr to 3 yrs > 3 yrs to 5 yrs > 5 yrs Non- Total
Contractual
1 Tagihan Kepada Pemerintah 4.229.296,00 - - 1.796.312,00 - 6.025.608,00 Receivables to Government
2 Tagihan Kepada Entitas Sektor Publik 1.462.519,00 502.431,00 - - - 1.964.950,00 Receivables on Public Sector Entities
3 Tagihan Kepada Bank Pembangunan - - - - - - Receivables to Multilateral Development Banks
Multilateral dan Lembaga and International Institutions
Internasional
Menjadi Lebih Kuat Melalui Perubahan | Laporan Tahunan Terintegrasi
4 Tagihan Kepada Bank 1.179.734,00 5.504,00 - 34.155,00 - 1.219.393,00 Receivables on Banks
5 Tagihan berupa Covered Bond - - - - - - Covered Bond Receivables
6 Tagihan kepada Perusahaan Efek dan 1.213.496,00 419.198,00 241.284,00 99.874,00 - 1.973.852,00 Receivables from Securities Companies and Other
Lembaga Jasa Keuangan Lainnya Financial Services Institutions
7 Tagihan berupa Surat Berharga/ - - - - - - Receivables in the form of Securities/
Piutang Subordinasi, Ekuitas, dan Subordinated Debt, Equity, and Other Capital
Instrumen Modal Lainnya Instruments
8 Kredit Beragun Properti Rumah Tinggal 218.101,00 20.867,00 32.186,00 38.520,00 - 309.674,00 Residential Property Backed Loan
9 Kredit Beragun Properti Komersial 1.470.915,00 60.526,00 335.419,00 376.549,00 - 2.243.409,00 Commercial Property Backed Loans
10 Kredit untuk Pengadaan Tanah, - - - - - - Loans for Land Acquisition, Land Processing, and
Pengolahan Tanah, dan Konstruksi Construction
11 Kredit Pegawai/Pensiunan - - - - - - Employee/Pensioner Loans
12 Tagihan Kepada Usaha Mikro, Usaha 195.295,00 23.363,00 7.986,00 3.459,00 - 230.103,00 Receivables on Micro Business, Small Business
Kecil dan Portofolio Ritel and Retail Portfolio
13 Tagihan kepada Korporasi 5.315.329,00 911.656,00 1.429.500,00 165.924,00 12.800,00 7.835.209,00 Receivables to Corporations
14 Tagihan yang Telah Jatuh Tempo 138.511,00 57.356,00 10.786,00 42.627,00 - 249.280,00 Past Due Receivables
15 Aset Lainnya 3.337,00 4.416,00 9.026,00 2.514,00 1.302.438,00 1.321.731,00 Other Assets
TOTAL 15.426.533,00 2.005.317,00 2.066.187,00 2.559.934,00 1.315.238,00 23.373.209,00 TOTAL
Page 391
dalam jutaan rupiah | in million rupiah
31 Desember 2024 | December 31, 2024
Tagihan Berdasarkan Sisa Jangka Waktu Kontrak
Receivables Based on Remaining Contract Term
No. Kategori Portofolio Portfolio Category
Non-
≤ 1 tahun > 1 thn s.d. 3 thn > 3 thn s.d. 5 thn > 5 thn Kontraktual Jumlah
≤ 1 year > 1 yr to 3 yrs > 3 yrs to 5 yrs > 5 yrs Non- Total
Contractual
1 Tagihan Kepada Pemerintah 2.429.286,00 - - 2.414.595,00 - 4.843.881,00 Receivables to Government
2 Tagihan Kepada Entitas 1.271.984,00 418.173,00 95.150,00 - - 1.785.307,00 Receivables on Public Sector Entities
Sektor Publik
3 Tagihan Kepada Bank - - - - - - Receivables to Multilateral Development Banks
Pembangunan Multilateral and International Institutions
dan Lembaga Internasional
4 Tagihan Kepada Bank 2.327.078,00 996.799,00 268.976,00 - - 3.592.853,00 Receivables on Banks
5 Kredit Beragun Rumah 446.546,00 23.138,00 58.526,00 64.627,00 - 592.837,00 Residential Mortgage
Tinggal
6 Kredit Beragun Properti 1.886.636,00 99.397,00 332.091,00 699.479,00 - 3.017.603,00 Commercial Property Backed Loans
Komersial
7 Kredit Pegawai/Pensiunan - - - - - - Employee/Pensioner Loans
8 Tagihan Kepada Usaha 181.589,00 35.860,00 10.491,00 11.091,00 - 239.031,00 Receivables on Micro Business, Small Business
Mikro, Usaha Kecil dan and Retail Portfolio
Portofolio Ritel
9 Tagihan kepada Korporasi 4.927.713,00 595.143,00 970.924,00 734.418,00 - 7.228.198,00 Receivables to Corporations
10 Tagihan yang Telah Jatuh 274.618,00 465,00 3.605,00 58.754,00 - 337.442,00 Past Due Receivables
Tempo
11 Aset Lainnya 6.091,00 59,00 1.347,00 30.785,00 1.116.437,00 1.154.719,00 Other Assets
TOTAL 13.751.541,00 2.169.034,00 1.741.110,00 4.013.749,00 1.116.437,00 22.791.871,00 TOTAL
Risk Management
MANAJEMEN RISIKO
STRONGER Through Change | Integrated Report
391
Page 392
392
Tabel 14.4 : Table 14.4 :
...
Risiko Kredit - Pengungkapan Tagihan dan Pencadangan Berdasarkan Credit Risk - Disclosure of Receivables and Provisions by Region (CRB-
Wilayah (CRB-4) - Bank secara Individu 4) - Individual Banks
Pengungkapan Tagihan dan Pencadangan Berdasarkan Wilayah - Bank secara Individual
Disclosure of Receivables and Provisions by Region - Bank Individually
dalam jutaan rupiah | in million rupiah
31 Desember 2025 | December 31, 2025
No. Keterangan Wilayah | Region Description
Jakarta Jawa Barat Jawa Tengah Jawa Timur Bali Sulawesi Sumatera Total
1 Tagihan 14.438.840,00 90.267,00 505.700,00 7.745.610,00 190.460,00 59.351,00 498.261,00 23.528.489,00 Receivables
2 Tagihan yang Mengalami Impaired Receivables
Penurunan Nilai
a. Belum jatuh tempo 323.002,00 - 7,00 10.638,00 - - - 333.647,00 a. Not yet due
Menjadi Lebih Kuat Melalui Perubahan | Laporan Tahunan Terintegrasi
b. Telah jatuh tempo 181.689,00 - 106.110,00 86.279,00 - 15.364,00 2.611,00 392.053,00 b. Has matured
3 CKPN - Stage 1 88.730,00 601,00 3.401,00 25.552,00 974,00 240,00 4.302,00 123.800,00 CKPN - Stage 1
4 CKPN - Stage 2 54.654,00 - 3,00 742,00 - - - 55.399,00 CKPN - Stage 2
5 CKPN - Stage 3 54.380,00 - 50.601,00 42.825,00 - 6.750,00 724,00 155.280,00 CKPN - Stage 3
6 Tagihan yang dihapus 132.098,00 - - 136.088,00 - - - 268.186,00 Receivables written off
buku
Page 393
dalam jutaan rupiah | in million rupiah
31 Desember 2024 | December 31, 2024
No. Keterangan Wilayah | Region Description
Jakarta Jawa Barat Jawa Tengah Jawa Timur Bali Sulawesi Sumatera Total
1 Tagihan 11.164.761,00 132.976,00 586.530,00 10.176.743,00 217.711,00 81.803,00 627.005,00 22.987.529,00 Receivables
2 Tagihan yang Impaired Receivables
Mengalami
Penurunan Nilai
a. Belum jatuh tempo 193.007,00 88.060,00 5.819,00 130.894,00 - - 3.939,00 421.719,00 a. Not yet due
b. Telah jatuh tempo 328.954,00 - 96.450,00 78.579,00 - 15.492,00 13.232,00 532.707,00 b. Has matured
3 CKPN - Stage 1 161.805,00 311,00 4.153,00 49.656,00 2.081,00 532,00 6.213,00 224.751,00 CKPN - Stage 1
4 CKPN - Stage 2 37.232,00 10.768,00 13,00 6.807,00 - - 99,00 54.919,00 CKPN - Stage 2
5 CKPN - Stage 3 144.878,00 - 16.573,00 24.429,00 - 6.660,00 3.118,00 195.658,00 CKPN - Stage 3
6 Tagihan yang dihapus 6.661,00 1.434,00 10.522,00 27.276,00 2.774,00 2.500,00 - 51.167,00 Receivables written off
buku
Risk Management
MANAJEMEN RISIKO
STRONGER Through Change | Integrated Report
393
Page 394
394
Tabel 14.5 : Table 14.5 :
...
Risiko Kredit - Pengungkapan Tagihan dan Pencadangan Berdasarkan Credit Risk - Disclosure of Receivables and Provisions by Economic
Sektor Ekonomi (CRB-5) - Bank secara Individu Sector (CRB-5) - Individual Banks
Pengungkapan Tagihan dan Pencadangan Berdasarkan Sektor Ekonomi - Bank secara Individual
Disclosure of Receivables and Provisions by Economic Sector - Bank on an Individual Basis
dalam jutaan rupiah | in million rupiah
Tagihan yang Mengalami Cadangan Cadangan Cadangan
Penurunan Nilai kerugian kerugian kerugian
Impaired Receivables penurunan penurunan penurunan Tagihan yang
Tagihan nilai (CKPN) nilai (CKPN) - nilai (CKPN) - dihapus buku
No. Sektor Ekonomi Economic Sector
Receivables Belum Jatuh Telah Jatuh -Stage1 Stage2 Stage3 Receivables
a'J BANKMAsPION
Allowance for impairment impairment written off
Tempo Tempo impairment loss allowance loss allowance
Not yet due Matured losses (CKPN)- (CKPN) - (CKPN) -
Stage1 Stage2 Stage3
31 Desember 2025 | December 31, 2025
1 Pertanian, Kehutanan, dan Perikanan 266.052,00 - 2.596,00 2.443,00 - 724,00 - Agriculture, Forestry and Fisheries
Menjadi Lebih Kuat Melalui Perubahan | Laporan Tahunan Terintegrasi
2 Pertambangan dan Penggalian 254.864,00 - - 2.405,00 - - - Mining and Quarrying
3 Industri pengolahan 5.797.157,00 130.733,00 51.806,00 48.030,00 42.726,00 18.205,00 132.147,00 Processing industry
4 Pengadaan Listrik, Gas, Uap/Air 200.370,00 - - 291,00 - - - Procurement of Electricity, Gas, Steam/
Panas dan Udara Dingin Hot Water and Cold Air
5 Pengelolaan Air, Pengelolaan Air - - - - - - - Water Management, Wastewater
Limbah, Pengelolaan dan Daur Ulang Management, Waste Management and
Sampah, dan Aktivitas Remediasi Recycling, and Remediation Activities
6 Konstruksi 194.276,00 - 928,00 2.838,00 - 338,00 - Construction
7 Perdagangan besar dan eceran; 3.161.467,00 17.369,00 180.909,00 27.106,00 552,00 88.465,00 136.039,00 Wholesale and retail trade; Repair and
Reparasi dan Perawatan Mobil dan maintenance of cars and motorcycles
Sepeda Motor
8 Pengangkutan dan Pergudangan 842.194,00 - - 10.771,00 - - - Transportation and Warehousing
9 Penyediaan Akomodasi dan 311.842,00 174.896,00 46.730,00 596,00 11.374,00 4.983,00 - Accommodation and Drinking Food
Penyediaan Makan Minum Provision
10 Informasi dan Komunikasi 85.848,00 - - 856,00 - - - Information and Communication
11 Aktivitas Keuangan dan Asuransi 9.975.029,00 - 4,00 20.104,00 - 4,00 - Financial and Insurance Activities
12 Real Estat 228.902,00 10.360,00 - 1.932,00 628,00 - - Real Estate
13 Aktivitas Profesi, Ilmiah, dan Teknis 74.836,00 - 483,00 638,00 - 138,00 - Professional, Scientific and Technical
Activities
Page 395
Pengungkapan Tagihan dan Pencadangan Berdasarkan Sektor Ekonomi - Bank secara Individual
Disclosure of Receivables and Provisions by Economic Sector - Bank on an Individual Basis
dalam jutaan rupiah | in million rupiah
Tagihan yang Mengalami Cadangan Cadangan Cadangan
Penurunan Nilai kerugian kerugian kerugian
Impaired Receivables penurunan penurunan penurunan Tagihan yang
Tagihan nilai (CKPN) nilai (CKPN) - nilai (CKPN) - dihapus buku
No. Sektor Ekonomi Economic Sector
Receivables Belum Jatuh Telah Jatuh -Stage1 Stage2 Stage3 Receivables
Allowance for impairment impairment written off
Tempo Tempo impairment loss allowance loss allowance
Not yet due Matured losses (CKPN)- (CKPN) - (CKPN) -
Stage1 Stage2 Stage3
14 Aktivitas Penyewaan dan Sewa 507.969,00 - - 4.641,00 - - - Rental and Leasing Activities without
Guna Usaha Tanpa Hak Opsi, Option Rights, Employment, Travel
Ketenagakerjaan, Agen Perjalanan, Agencies, and Other Supporting
dan Penunjang Usaha Lainnya Businesses
15 Administrasi Pemerintahan, - - - - - - - Government Administration, Defense,
Pertahanan, dan Jaminan Sosial and Compulsory Social Security
Wajib
16 Pendidikan 13.466,00 - 11.642,00 13,00 - 4.549,00 - Education
17 Aktivitas Kesehatan Manusia dan 129.961,00 - 89.409,00 263,00 - 34.735,00 - Human Health and Social Activities
Aktivitas Sosial
18 Kesenian, Hiburan, dan Rekreasi 32.164,00 - - 234,00 - - - Arts, Entertainment and Recreation
19 Aktivitas Jasa Lainnya 40.226,00 - 1.836,00 341,00 - 613,00 - Other Service Activities
20 Aktivitas Rumah Tangga sebagai - - - - - - - Activities of Households as Employers;
Pemberi Kerja; Aktivitas yang Activities that Produce Goods and
Menghasilkan Barang dan Jasa oleh Services by Households Used to Meet
Rumah Tangga yang Digunakan untuk Their Own Needs
Memenuhi Kebutuhan Sendiri
21 Aktivitas Badan Internasional dan - - - - - - - Activities of International and Other
Badan Ekstra Internasional Lainnya Extra-International Bodies
22 Rumah Tangga - - - - - - - Household
23 Bukan Lapangan Usaha Lainnya 90.135,00 289,00 5.710,00 298,00 119,00 2.526,00 - Other Non-Business Fields
24 Lainnya 1.321.731,00 - - - - - - Others
TOTAL 23.528.489,00 333.647,00 392.053,00 123.800,00 55.399,00 155.280,00 268.186,00 TOTAL
Risk Management
MANAJEMEN RISIKO
STRONGER Through Change | Integrated Report
395
Page 396
396
dalam jutaan rupiah | in million rupiah
...
Tagihan yang Mengalami Cadangan Cadangan Cadangan
Penurunan Nilai kerugian kerugian kerugian
Impaired Receivables penurunan penurunan penurunan Tagihan yang
Tagihan nilai (CKPN) nilai (CKPN) - nilai (CKPN) - dihapus buku
No. Sektor Ekonomi Economic Sector
Receivables Belum Jatuh Telah Jatuh -Stage1 Stage2 Stage3 Receivables
Allowance for impairment impairment written off
Tempo Tempo impairment loss allowance loss allowance
Not yet due Matured losses (CKPN)- (CKPN) - (CKPN) -
Stage1 Stage2 Stage3
31 Desember 2024 | December 31, 2024
1 Pertanian, Kehutanan, dan Perikanan 266.171,00 - 2.596,00 4.019,00 - 724,00 - Agriculture, Forestry and Fisheries
a'J BANKMAsPION
2 Pertambangan dan Penggalian 249.371,00 - - 3.917,00 - - - Mining and Quarrying
3 Industri pengolahan 5.587.515,00 200.784,00 311.301,00 71.778,00 44.654,00 143.468,00 7.473,00 Processing industry
4 Pengadaan Listrik, Gas, Uap/Air 322.184,00 - - 5.169,00 - - - Procurement of Electricity, Gas, Steam/
Panas dan Udara Dingin Hot Water and Cold Air
5 Pengelolaan Air, Pengelolaan Air - - - - - - - Water Management, Wastewater
Limbah, Pengelolaan dan Daur Ulang Management, Waste Management and
Sampah Recycling
Menjadi Lebih Kuat Melalui Perubahan | Laporan Tahunan Terintegrasi
6 Konstruksi 158.983,00 928,00 - 1.693,00 - 283,00 2.060,00 Construction
7 Perdagangan besar dan eceran; 3.611.624,00 142.387,00 216.050,00 39.602,00 7.389,00 50.420,00 29.052,00 Wholesale and retail trade; Repair and
Reparasi dan Perawatan Mobil dan maintenance of cars and motorcycles
Sepeda Motor
8 Pengangkutan dan Pergudangan 862.126,00 - - 14.100,00 - - 1.799,00 Transportation and Warehousing
9 Penyediaan Akomodasi dan 361.431,00 68.611,00 - 4.495,00 2.859,00 - - Accommodation and Drinking Food
Penyediaan Makan Minum Provision
10 Informasi dan Komunikasi 243.404,00 - - 3.508,00 - - - Information and Communication
11 Aktivitas Keuangan dan Asuransi 8.916.881,00 - 3,00 60.989,00 - 3,00 - Financial and Insurance Activities
12 Real Estat 254.426,00 - - 3.553,00 - - - Real Estate
13 Aktivitas Profesi, Ilmiah, dan Teknis 82.972,00 - 603,00 935,00 - 138,00 - Professional, Scientific and Technical
Activities
14 Aktivitas Penyewaan dan Sewa 443.791,00 - - 6.161,00 - - - Rental and Leasing Activities without
Guna Usaha Tanpa Hak Opsi, Option Rights, Employment, Travel
Ketenagakerjaan, Agen Perjalanan, Agencies, and Other Supporting
dan Penunjang Usaha Lainnya Businesses
15 Administrasi Pemerintahan, - - - - - - - Government Administration, Defense,
Pertahanan, dan Jaminan Sosial and Compulsory Social Security
Wajib
16 Pendidikan 29.451,00 - - 419,00 - - - Education
Page 397
dalam jutaan rupiah | in million rupiah
Tagihan yang Mengalami Cadangan Cadangan Cadangan
Penurunan Nilai kerugian kerugian kerugian
Impaired Receivables penurunan penurunan penurunan Tagihan yang
Tagihan nilai (CKPN) nilai (CKPN) - nilai (CKPN) - dihapus buku
No. Sektor Ekonomi Economic Sector
Receivables Belum Jatuh Telah Jatuh -Stage1 Stage2 Stage3 Receivables
Allowance for impairment impairment written off
Tempo Tempo impairment loss allowance loss allowance
Not yet due Matured losses (CKPN)- (CKPN) - (CKPN) -
Stage1 Stage2 Stage3
17 Aktivitas Kesehatan Manusia dan 224.676,00 - - 2.838,00 - - - Human Health and Social Activities
Aktivitas Sosial
18 Kesenian, Hiburan, dan Rekreasi 56.589,00 - - 715,00 - - - Arts, Entertainment and Recreation
19 Aktivitas Jasa Lainnya 46.234,00 - 1.846,00 481,00 - 613,00 2.039,00 Other Service Activities
20 Aktivitas Rumah Tangga sebagai - - - - - - - Household Activities as an Employer
Pemberi Kerja
21 Aktivitas Badan Internasional dan - - - - - - - Activities of International and Other
Badan Ekstra Internasional Lainnya Extra-International Bodies
22 Bukan Lapangan Usaha 114.981,00 9.009,00 308,00 379,00 17,00 9,00 8.744,00 Not a Business Field
23 Lainnya 1.154.719,00 - - - - - - Others
TOTAL 22.987.529,00 421.719,00 532.707,00 224.751,00 54.919,00 195.658,00 51.167,00 TOTAL
Risk Management
MANAJEMEN RISIKO
STRONGER Through Change | Integrated Report
397
Page 398
398
Tabel 14.6 : Risiko Kredit - Pengungkapan Tagihan Berdasarkan Hari Table 14.6 : Credit Risk - Disclosure of Receivables by Days Overdue
...
Tunggakan (CRB-6) - Bank secara Individu (CRB-6) - Individual Banks
dalam jutaan rupiah | in million rupiah
31 Desember 2025 | December 31, 2025 31 Desember 2024 | December 31, 2024
Tagihan Berdasarkan Hari Tunggakan Tagihan Berdasarkan Hari Tunggakan
Receivables by Days in arrears Receivables by Days in arrears
Jenis Eksposur
No. >90 hari s/d >120 hari s/d >120 hari s/d 180
Exposure Type
120 hari 180 hari >180 hari Jumlah >90 hari s/d 120 hari hari >180 hari Jumlah
>90 days to >120 days to >180 days Total >90 days to 120 days >120 days to 180 >180 days Total
a'J BANKMAsPION
120 days 180 days days
1 Kredit yang termasuk dalam Tagihan 104.198,00 51.582,00 224.111,00 379.891,00 - 10.723,00 521.981,00 532.704,00
yang telah Jatuh Tempo
Loans included in Past Due
Receivables
2 Surat Berharga yang termasuk dalam - - - - - - - -
Menjadi Lebih Kuat Melalui Perubahan | Laporan Tahunan Terintegrasi
Tagihan yang telah Jatuh Tempo
Securities included in Past Due
Receivables
TOTAL 104.198,00 51.582,00 224.111,00 379.891,00 - 10.723,00 521.981,00 532.704,00
Page 399
Tabel 15 : Pengungkapan Tambahan terkait Perlakuan terhadap Aset Bermasalah (CRB-A) Table 15 : Additional Disclosures related to Treatment of Troubled Assets (CRB-A)
Definisi dan kriteria atas aset performing (aset dengan kualitas lancar dan dalam perhatian khusus) dan aset non- The definition and criteria for performing assets (assets with good quality and under special attention) and non-
performing (aset dengan kualitas kurang lancar, diragukan, dan macet) mengacu pada POJK No. 40/ POJK.03/2019 performing assets (assets with poor quality, doubtful, and non-performing) refer to POJK No. 40/POJK.03/2019
tentang Penilaian Kualitas Aset Bank Umum. concerning the Assessment of Commercial Bank Asset Quality.
Definisi dan kriteria atas Tagihan yang Telah Jatuh Tempo mengacu pada SEOJK No.24/SEOJK.03/2021 tentang The definition and criteria for Past Due Receivables refer to SEOJK No. 24/SEOJK.03/2021 concerning ATMR
Perhitungan ATMR untuk Risiko Kredit dengan menggunakan Pendekatan Standar bagi Bank Umum. Calculation for Credit Risk using the Standard Approach for Commercial Banks.
Tabel 15.1. Risiko Kredit - Pengungkapan Aset Performing dan Non Performing (CRB-A1) - Bank secara Table 15.1. Credit Risk - Disclosure of Performing and Non Performing Assets (CRB-A1) - Individual
Individu Banks
dalam jutaan rupiah | in million rupiah
Performing (Kualitas L & DPK) Non Performing (Kualitas KL, D, M)
Performing (L & DPK Quality) Non Performing (KL, D, M Quality)
Tagihan yang Mengalami Tagihan yang Tidak Mengalami Penurunan Nilai
Penurunan Nilai Receivables that are not impaired
Impaired Receivables
Memiliki Tunggakan > 90 Memiliki Tunggakan ≤
No. hari 90 hari
Nilai Tercatat Bruto CKPN Has arrears > 90 days Have arrears≤ 90 days
Gross Carrying Value CKPN Nilai Tercatat
Bruto CKPN Nilai
Gross Carrying CKPN Tercatat Nilai Tercatat
Value Bruto CKPN Bruto CKPN
Gross CKPN Gross Carrying CKPN
Carrying Value
Value
1 Surat Berharga 1.811.955,00 - - - - - - -
Securities
2 Kredit
Credit
a. Korporasi 12.505.235,00 128.776,00 101.051,00 39.284,00 - - - -
a. Corporation
b. Ritel 4.446.048,00 95.002,00 290.999,00 115.993,00 - - - -
b. Retail
3 Transaksi Rekening Administratif 4.329.736,00 11.382,00 12.507,00 - - - - -
Administrative Account Transactions
Risk Management
MANAJEMEN RISIKO
STRONGER Through Change | Integrated Report
399
Page 400
400
Tabel 15.2 Risiko Kredit - Pengungkapan Aset Restrukturisasi Performing dan Non-Performing (CRB-A2) Table 15.2 Credit Risk - Disclosure of Performing and Non-Performing Restructured Assets (CRB-A2) -
...
- Bank secara Individu Individual Banks
dalam jutaan rupiah | in million rupiah
Non Performing
Performing (Kualitas L &
(Kualitas KL, D, M) Stage 1 Stage 2 Stage 3
DPK)
Non Performing (KL, D,
Performing (L & DPK Quality)
M Quality)
No. Nilai Nilai Nilai Nilai
Nilai Tercatat
Tercatat Tercatat Tercatat Tercatat
Bruto CKPN Bruto CKPN Bruto CKPN Bruto CKPN Bruto CKPN
Gross CKPN Gross CKPN Gross CKPN Gross CKPN Gross CKPN
Carrying
Carrying Carrying Carrying Carrying
Value
Value Value Value Value
a'J BANKMAsPION
1 Surat Berharga - - - - - - - - - -
Securities
2 Kredit
Credit
a. Korporasi 359.177,19 54.611,62 89.409,32 34.734,86 53.547,69 512,88 305.629,50 54.098,74 89.409,32 34.734,86
a. Corporation
Menjadi Lebih Kuat Melalui Perubahan | Laporan Tahunan Terintegrasi
b. Ritel 52.238,09 415,60 80.643,77 24.474,61 52.238,09 415,60 - - 80.643,77 24.474,61
b. Retail
3 Transaksi Rekening Administratif 164.404,95 1.691,85 18.390,55 6.516,08 158.037,85 1.303,24 6.367,10 388,60 18.390,55 6.516,08
Administrative Account Transactions
Page 401
MANAJEMEN RISIKO
Risk Management
16. Pengungkapan Kualitatif 16. Qualitative Disclosure
terkait Teknik MRK (CRC) related to MRK Techniques (CRC)
Penjelasan Informasi Kualitatif terkait Teknik MRK (CRC) dijelaskan pada Explanation Qualitative information related to MRK (CRC) techniques is
bagian Bab Manajemen Risiko dengan sub bab Mitigasi Risiko Kredit explained in the Risk Management chapter, under the subchapter Credit Risk
Mitigation.
Tabel 17 : Pengungkapan Kuantitatif terkait Teknik MRK (CR3) Table 17: Quantitative Disclosures related to MRK Techniques (CR3)
dalam jutaan rupiah | in million rupiah
Tagihan yang
Dijamin dengan
Tagihan yang Tagihan
Tagihan yang Garansi, Tagihan yang
Tidak Dijamin yang Dijamin
Dijamin dengan Penjaminan dan/ Dijamin dengan
dengan Teknik dengan
No. Teknik MRK atau Derivatif Kredit
MRK Receivables Agunan Receivables
Receivables that Receivables Asuransi Kredit
Secured by MRK Receivables Secured Secured by Credit
are not secured by Techniques Secured by Derivatives
MRK techniques Collateral by Guarantee,
Guarantee and/or
Credit Insurance
1 Kredit 17.020.501,00 - 286.847,00 -
Credit
2 Surat Berharga 1.811.955,00 - - -
Securities
3 Jumlah 18.832.456,00 - 286.847,00 -
Total
4 Kredit dan Surat Berharga yang 236.773,00 - - -
Telah Jatuh Tempo
Past due loans and securities
18. Pengungkapan Penggunaan Peringkat Kredit Eksternal 18. Disclosure of Use of External Credit Ratings (CRD)
(CRD)
Dalam melakukan perhitungan ATMR untuk Risiko Kredit, Lembaga pemeringkat In calculating ATMR for Credit Risk, the rating agencies used are those
yang digunakan adalah Lembaga pemeringkat yang diakui oleh Otoritas Jasa recognized by the Financial Services Authority, namely Moody’s Investor
Keuangan yaitu Moody’s Investor Service, Standard and Poor’s, Fitch Ratings Service, Standard and Poor’s, Fitch Ratings, and PT. Pemeringkat Efek Indonesia
dan PT. Pemeringkat Efek Indonesia (Pefindo). Apabila terdapat Surat Berharga (Pefindo). If there are securities with more than one rating, the worst rating
yang memiliki lebih dari 1 (satu) peringkat, maka yang digunakan adalah is used. The portfolio categories that use ratings are Receivables from the
peringkat yang paling buruk. Kategori portofolio yang menggunakan peringkat Government, Receivables from Public Sector Entities, Receivables from Banks,
adalah Tagihan kepada Pemerintah, Tagihan kepada Entitas Sektor Publik, Receivables from Securities and Financial Services Companies, and Receivables
Tagihan kepada Bank, Tagihan kepada Perusahaan Efek dan Jasa Keuangan, from Corporations. Other receivables use unrated (without rating) because
dan Tagihan kepada Korporasi. Sedangkan tagihan yang lain menggunakan rating data is not available.
unrated (tanpa peringkat) karena tidak tersedianya data peringkat.
STRONGER Through Change | Integrated Report 401
Page 402
402
Tabel 19. Pengungkapan Eksposur Risiko Kredit dan Dampak Teknik Table 19. Disclosure of Credit Risk Exposure and Impact of MRK
...
MRK (CR4) - Bank secara Individu Techniques (CR4) - Individual Banks
dalam jutaan rupiah | in million rupiah
Tagihan Bersih Sebelum Tagihan Bersih Setelah
Penerapan FKK dan Teknik penerapan FKK dan Teknik ATMR dan Rata-Rata Bobot
MRK MRK Risiko
Net Receivables After application of RWA and Average Risk Weight
Net Receivables Before Application of
FKK and
FKK and MRK Techniques
MRK Techniques
No. Kategori Portofolio Portfolio Category
Laporan Laporan
Posisi Posisi Rata-Rata Bobot
a'J BANKMAsPION
Keuangan TRA Keuangan TRA ATMR
TRA TRA RWA Risiko
Statement Statement Average Risk Weight
of Financial of Financial
Position Position
1 Tagihan kepada Pemerintah 6.025.441,00 883.900,00 - - - - Receivables on Government
2 Tagihan kepada Entitas Sektor Publik 1.912.251,00 460.359,00 723.126,00 26.350,00 297.072,00 39,64% Receivables on Public Sector Entities
Menjadi Lebih Kuat Melalui Perubahan | Laporan Tahunan Terintegrasi
3 Tagihan kepada Bank Pembangunan - - - - - - Multilateral Development Banks and International
Multilateral dan Lembaga Internasional Institutions
4 Tagihan kepada Bank 958.635,00 1.340.283,00 193.033,00 51.350,00 52.586,00 21,52% Receivables on Banks
Tagihan kepada Perusahaan Efek dan 1.881.781,00 920.704,00 806.667,00 35.207,00 86.240,00 10,24% Receivables from Securities Companies and Other
Lembaga Jasa Keuangan Lain1) Financial Services Institutions1)
5 Tagihan berupa Covered Bond - - - - - - Covered Bond Receivables
6 Tagihan kepada Korporasi - Eksposur 7.486.613,00 2.204.043,00 7.253.237,00 336.716,00 7.458.030,00 98,26% Receivables to Corporates - General Corporate Exposure
Korporasi Umum 2) 2)
Tagihan kepada perusahaan efek dan - - - - - - Receivables from securities companies and other
lembaga jasa keuangan lain3) financial service institutions3)
Eksposur Pembiayaan Khusus4) - - - - - - Special Financing Exposure4)
7 Tagihan berupa Surat Berharga/Piutang - - - - - - Receivables in the form of Securities/Subordinated
Subordinasi, Ekuitas, dan Instrumen Debt, Equity, and Other Capital Instruments
Modal Lainnya
8 Tagihan kepada Usaha Mikro, Usaha 208.478,00 50.648,00 126.338,00 16.097,00 19.861,00 13,94% Receivables on Micro Business, Small Business and
Kecil, dan Portofolio Ritel Retail Portfolio
9 Kredit Beragun Properti - - - - - - Property-Backed Credit
Kredit Beragun Properti Rumah Tinggal 302.814,00 68.600,00 90.776,00 2.058,00 27.850,00 30,00% Residential property-backed loans whose repayment is
yang Pembayarannya Tidak Bergantung not materially dependent on property cash flows
Secara Material pada Arus Kas Properti
Kredit Beragun Properti Rumah Tinggal - - - - - - Residential Property Backed Loans whose Payments
yang Pembayarannya Bergantung Depend Materially on Property Cash Flows
Secara Material pada Arus Kas Properti
Kredit Beragun Properti Komersial yang 2.176.879,00 665.300,00 1.679.183,00 52.039,00 986.501,00 56,98% Commercial Property-Backed Loans whose Payments
Pembayarannya Tidak Bergantung are Not Materially Dependent on Property Cash Flows
Secara Material pada Arus Kas Properti
Page 403
dalam jutaan rupiah | in million rupiah
Tagihan Bersih Sebelum Tagihan Bersih Setelah
Penerapan FKK dan Teknik penerapan FKK dan Teknik ATMR dan Rata-Rata Bobot
MRK MRK Risiko
Net Receivables After application of RWA and Average Risk Weight
Net Receivables Before Application of
FKK and
FKK and MRK Techniques
MRK Techniques
No. Kategori Portofolio Portfolio Category
Laporan Laporan
Posisi Posisi Rata-Rata Bobot
Keuangan TRA Keuangan TRA ATMR
TRA TRA RWA Risiko
Statement Statement Average Risk Weight
of Financial of Financial
Position Position
Kredit Beragun Properti Komersial yang - - - - - - Commercial Property-Backed Loans whose Payments
Pembayarannya Bergantung Secara Depend Materially on Property Cash Flows
Material pada Arus Kas Properti
Kredit Pengadaan Tanah, Pengolahan - - - - - - Land Acquisition, Land Processing, and Construction
Tanah, dan Konstruksi Loans
10 Tagihan yang Telah Jatuh Tempo 236.773,00 12.507,00 231.739,00 11,00 226.721,00 97,83% Past Due Receivables
11 Aset Lainnya - - - - - - Other Assets
Total 21.189.665,00 6.606.344,00 11.104.099,00 519.828,00 9.154.861,00 3,68 Total
Tabel 20. Pengungkapan Eksposur berdasarkan Kelas Aset dan Bobot Table 20. Exposure Disclosure by Asset Class and Risk Weight (CR5) -
Risiko (CR5) - Bank secara Individu Individual Banks
dalam jutaan rupiah | in million rupiah
Kategori Portofolio Lainnya Tagihan Bersih Setelah FKK dan Teknik MRK
No. 0% 20% 50% 100% 150%
Portfolio Category Others Net Receivables After FKK and MRK Techniques
■
1 Tagihan kepada Pemerintah - - - - - - -
Receivables on Government
Kategori Portofolio Lainnya Tagihan Bersih Setelah FKK dan Teknik MRK
No. 20% 50% 100% 150%
Portfolio Category Others Net Receivables After FKK and MRK Techniques
■
2 Tagihan kepada Entitas Sektor Publik 155.333,00 594.143,00 - - - 749.476,00
Receivables on Public Sector Entities
Risk Management
MANAJEMEN RISIKO
STRONGER Through Change | Integrated Report
403
Page 404
a'J BANKMAsPION @(i)@®@@@@(j)@@®
■ ■
Kategori Portofolio
No. 0% 20% 30% 50%
Portfolio Category
3 Tagihan kepada Bank Pembangunan Multilateral dan Lembaga - - - -
Internasional
Receivables to Multilateral Development Banks and
International Institutions
Kategori Portofolio
No. 20% 30% 40% 50%
Portfolio Category
4 Tagihan kepada Bank 225.836,00 - 18.546,00 -
Receivables on Banks
Tagihan kepada Perusahaan Efek dan Lembaga Jasa Keuangan 107.146,00 24.218,00 215.601,00 237.766,00
Lain1)
Receivables to Securities Companies and Other Financial Services
Institutions1)
•
5
No.
Kategori Portofolio
Portfolio Category
Tagihan berupa Covered Bond
Covered Bond Receivables
---1111
-
10%
-
15%
-
20%
-
25%
Kategori Portofolio
No. 20% 50% 65%5) 75%
Portfolio Category
6 Tagihan kepada Korporasi - Eksposur Korporasi Umum 2) - - - -
Receivables to Corporates - General Corporate Exposure 2)
Tagihan kepada perusahaan efek dan lembaga jasa
keuangan lain3)
Receivables on securities companies and other financial
service institutions3)
Eksposur Pembiayaan Khusus4) - - -
Special Financing Exposure4)
- - - - - - - - - - - '- '-----
Tagihan Bersih
Setelah FKK dan
Kategori Portofolio Lainnya Teknik MRK
No. 100% 150% 250% 400%5)
Portfolio Category Others Net Receivables
After FKK and MRK
Techniques
7 Tagihan berupa Surat Berharga/Piutang Subordinasi, - - - - - -
Ekuitas, dan Instrumen Modal Lainnya
Receivables in the form of Securities/Subordinated Debt,
Equity, and Other Capital Instruments
Tagihan Bersih
Setelah FKK dan
Kategori Portofolio Lainnya Teknik MRK
No. 45% 75% 85% 100%
Portfolio Category Others Net Receivables
After FKK and MRK
Techniques
8 Tagihan kepada Usaha Mikro, Usaha Kecil, dan - 26.481,00 12.247,00 103.707,00 - 142.435,00
Portofolio Ritel
Receivables on Micro Business, Small Business and
Retail Portfolio
...
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MANAJEMEN RISIKO
Risk Management
Lainnya Tagihan Bersih Setelah FKK dan Teknik MRK
100% 150%
Others Net Receivables After FKK and MRK Techniques
- - - -
Lainnya Tagihan Bersih Setelah FKK dan Teknik MRK
75% 100% 150%
Others Net Receivables After FKK and MRK Techniques
- - - - 244.383,00
257.142,00 - - - 841.874,00
....._
-
35%
-
50%
-
100%
-
Lainnya
Others
-
Tagihan Bersih Setelah FKK dan Teknik MRK
Net Receivables After FKK and MRK Techniques
Tagihan Bersih Setelah FKK dan
Lainnya Teknik MRK
80% 85% 100% 130% 150%
Others Net Receivables After FKK and
MRK Techniques
- 131.923,00 7.458.030,00 - - - 7.589.953,00
- - - - - -
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Page 406
a'J BANKMAsPION
Kategori Portofolio
No. 0%5) 20% 25% 30% 35% 40% 45% 50% 60%
Portfolio Category
9 Kredit Beragun Properti
Property-Backed Credit
Kredit Beragun Properti Rumah Tinggal yang - - - 92.834,00 - -
Pembayarannya Tidak Bergantung Secara Material
pada Arus Kas Properti
Residential property-backed loans whose
repayment is not materially dependent on property
cash flows
tanpa pendekatan pembagian kredit5) - - - - - -
without credit sharing approach5)
dengan menggunakan pendekatan -
pembagian kredit (dijamin)5)
using the credit sharing approach
(guaranteed)5)
dengan menggunakan pendekatan pembagian - - - - - -
kredit (dijamin)5)
using the credit sharing approach
(guaranteed)5)
Kredit Beragun Properti Rumah Tinggal yang - - - -
Pembayarannya Bergantung Secara Material pada
Arus Kas Properti
Residential Property Backed Loans whose
Payments Depend Materially on Property Cash
Flows
Kredit Beragun Properti Komersial yang - - -
Pembayarannya Tidak Bergantung Secara Material
pada Arus Kas Properti
Commercial Property Backed Loans whose
Payments are Not Materially Dependent on
Property Cash Flows
tanpa pendekatan pembagian kredit5) - - - - - -
without credit sharing approach5)
dengan menggunakan pendekatan -
pembagian kredit (dijamin)5)
using the credit sharing approach
(guaranteed)5)
dengan menggunakan pendekatan - - - - -
pembagian kredit (dijamin)5)
using the credit sharing approach
(guaranteed)5)
Kredit Beragun Properti Komersial yang
Pembayarannya Bergantung Secara Material pada
Arus Kas Properti
Commercial Property-Backed Loans whose
Payments are Materially Dependent on Property
Cash Flows
Kredit Pengadaan Tanah, Pengolahan Tanah, dan
Konstruksi5)
Land Acquisition, Land Processing, and
Construction Loans5)
...
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MANAJEMEN RISIKO
Risk Management
Tagihan Bersih
Setelah FKK dan
Lainnya Teknik MRK
65%5) 70% 75% 85% 90% 100% 105% 110% 150%
Others Net Receivables
After FKK and MRK
Techniques
- - - - - - - 92.834,00
- - - - - - - -
- -
- - - - - - -
- - - - - -
1.315.335,00 415.888,00 - - - 1.731.222,00
- -
- -
- - - - - - -
- - - - - -
- - - -
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a'J BANKMAsPION
Tagihan Bersih Setelah FKK
Kategori Portofolio Lainnya dan Teknik MRK
No. 50% 100% 150%
Portfolio Category Others Net Receivables After FKK
and MRK Techniques
10 Tagihan yang Telah Jatuh Tempo 5.034,00 226.705,00 11,00 - 231.750,00
Past Due Receivables
Tagihan Bersih
Setelah FKK dan
Kategori Portofolio Lainnya Teknik MRK
No. 0% 20% 100% 150% 1250%5)
Portfolio Category Others Net Receivables
After FKK and
MRK Techniques
11 Aset Lainnya - - - - - - -
Other Assets
Tagihan Bersih TRA
Tagihan Bersih Tagihan Bersih
(sebelum pengenaan
Laporan (Setelah pengenaan
FKK)
Bobot Risiko Posisi Keuangan Rata-Rata FKK FKK dan Teknik MRK
No. TRA Net
Risk Weight Net Receivables FKK Average Net Receivables
Receivables
Statement (After FKK and MRK
(before FKK
Financial Position Techniques)
imposition)
1 < 40% 8.168.245,00 2.329.587,00 13% 839.515,00
2 40%-70% 528.231,00 460.359,00 30% 836.943,00
3 75% 1.800.431,00 697.548,00 23% 1.598.958,00
4 85% 518.121,00 27.840,00 - 560.058,00
5 90%-100% 7.950.220,00 1.974.063,00 27% 7.788.442,00
6 105%-130% - - - -
7 150% - - 0% 11,00
8 250% - - - -
9 400% - - - -
10 1250% - - - -
Total Tagihan Bersih 18.965.248,00 5.489.397,00 11.623.927,00
Total Net Receivables
21. Risiko Kredit - Pengungkapan Kualitatif Counterparty Credit Risk 21. Credit Risk - Qualitative Disclosure of Counterparty Credit Risk
(CCRA) - Bank secara Individual (CCRA) - Bank Individually
Pegungkapan Kualitatif Counterparty Credit Risk (CCRA) dijelaskan pada Qualitative disclosure of Counterparty Credit Risk (CCRA) is explained in the
bagian Bab Manajemen Risiko (Sub Bab Risiko Kredit - Counterparty Credit Risk Management section (Credit Risk Sub-section - Counterparty Credit Risk).
Risk)
22. Risiko Kredit - Analisis Eksposur Counterparty Credit Risk (CCR1) - 22. Credit Risk - Counterparty Credit Risk (CCR1) Exposure Analysis -
Bank secara Individual Bank on an Individual Basis
Bank tidak memiliki eksposur transaksi Counterparty Credit Risk pada posisi The bank has no exposure to counterparty credit risk on its positions at the end
akhir Desember 2025 dan 2024. of December 2025 and 2024.
...
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MANAJEMEN RISIKO
Risk Management
Tabel 23 : Risiko Kredit - Eksposur CCR Berdasarkan Kategori Table 23 : Credit Risk - CCR Exposure by Portfolio Category and Risk
Portofolio dan Bobot Risiko (CC3) Weight (CC3)
Bobot Risiko
Risk Weight
a b c
■ d e f g h i
I
Total Tagihan
Kategori portofolio Lainnya Bersih
0% 10% 20% 50% 75% 100% 150%
Portfolio category Others Total Net
Receivables
Indonesia
Tagihan kepada pemerintah dan Bank Sentral 681.120,00 681.120,00
Receivables on government and CentralBank
Tagihan kepada Entitas Sektor Publik
Receivables on Public Sector Entities
Tagihan kepada Bank Pembangunan Multilateral
dan Lembaga Internasional
Receivables to Development Banks
Multilateral and International Institutions
Tagihan kepada Bank Lain
Receivables on Other Banks
Tagihan kepada perusahaan sekuritas
Receivables on securities companies
Tagihan kepada Korporasi
Receivables to Corporations
Tagihan Kepada Usaha Mikro, Usaha Kecil, dan
Portofolio Ritel
Receivables on Micro Business, Small Business,
and Retail Portfolio
Aset lainnya
Other assets
Jumlah | Total 681.120,00
24. Risiko Kredit - Tagihan Bersih Derivatif Kredit (CCR6) - Bank 24. Credit Risk - Net Receivables from Credit Derivatives (CCR6) - Bank
secara Individual on an Individual Basis
Bank tidak memiliki eksposur transaksi derivatif kredit pada posisi akhir The Bank has no exposure to credit derivative transactions at the end of
Desember 2025 dan 2024. December 2025 and 2024.
25. Risiko Kredit - Pengungkapan Kualitatif Mengenai Eksposur 25. Credit Risk - Qualitative Disclosures about Securitization
Sekuritisasi (SECA) - Bank secara Individual Exposures (SECA) - Bank on an Individual Basis
Bank tidak memiliki eksposur sekuritisasi pada akhir Desember 2025 dan 2024 The Bank had no securitization exposure at the end of December 2025 and
2024.
26. Risiko Kredit - Eksposur Sekuritisasi Pada Banking Book(SEC1) - 26. Credit Risk - Securitization Exposure in Banking Book (SEC1) -
Bank secara Individual Bank Individually
Bank tidak memiliki eksposur sekuritisasi pada akhir Desember 2025 dan 2024 The Bank had no securitization exposure at the end of December 2025 and
2024.
27. Risiko Kredit - Eksposur Sekuritisasi Pada Trading Book(SEC2) - 27. Credit Risk - Securitization Exposure in Trading Book (SEC2) - Bank
Bank secara Individual Individually
Bank tidak memiliki eksposur sekuritisasi pada akhir Desember 2025 dan 2024 The Bank had no securitization exposure at the end of December 2025 and
2024.
28. Risiko Kredit - Eksposur Sekuritisasi Pada Banking Book dan 28. Credit Risk - Banking Book Securitization Exposure and Related
Terkait Persyaratan Modalnya - Bank yang Bertindak Sebagai Capital Requirements - Banks Acting as Originator or Sponsor (SEC3)
Originator atau Sponsor (SEC3) - Bank secara Individual - Individual Banks
Bank tidak bertindak sebagai Originator atau Sponsor The Bank does not act as Originator or Sponsor
STRONGER Through Change | Integrated Report 409
Page 410
29. Risiko Kredit - Eksposur Sekuritisasi pada Banking Book dan 29. Credit Risk - Banking Book Securitization Exposures and Capital
Persyaratan Modalnya - Bank Yang Bertindak Sebagai Investor (SEC4) Requirements - Banks Acting as Investors (SEC4) - Individual Banks
- Bank secara Individual
Bank tidak bertindak sebagai investor Eksposur Sekuritisasi. The Bank does not act as an investor in securitization exposures.
Tabel 30 : Risiko Pasar - Pengungkapan Risiko Pasar dengan Table 30 : Market Risk - Market Risk Disclosure Using Standardized
Menggunakan Metode Standar - Bank secara Individual Methods - Bank on an Individual Basis
Posisi Tanggal Laporan Posisi Tanggal Laporan Tahun Sebelumnya
Report Date Position Previous Year Report Date Position
Individual Konsolidasian Individual Konsolidasian
Jenis Risiko Individual Consolidated Individual Consolidated
No.
Risk Type Beban Beban Beban Beban
Modal ATMR Modal ATMR Modal ATMR Modal ATMR
Capital RWA Capital RWA Capital RWA Capital RWA
Expenses Expenses Expenses Expenses
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
1 Risiko Suku Bunga
Interest Rate Risk
a. Risiko Spesifik
a. Specific Risk
b. Risiko Umum 3.392 42.399
b. General Risks
2 Risiko Nilai Tukar 825 10.313 3.283 41.034
Exchange Rate Risk
I
3 Risiko Ekuitas *)
Equity Risk *)
4 Risiko Komoditas *)
Commodity Risk *)
5 Risiko Option
Option Risk
6 CVA 22,60 282,50
Jumlah | Total 4.240 52.995 3.283 41.034
*) Untuk bank yang memiliki perusahaan anak yang memiliki eksposur risiko dimaksud
*) For banks with subsidiaries that have such risk exposure
Tabel 31. Risiko Pasar - Pengungkapan ATMR untuk risiko pasar dengan Table 31. Market Risk - ATMR Disclosure for market risk using the
menggunakan pendekatan standar yang disederhanakan (MR3) simplified standard approach (MR3)
Posisi Tanggal Laporan Posisi Tanggal Laporan Tahun Sebelumnya
Position as of Reporting Date Previous Year’s Report Date Position
Instrumen Instrumen Hak Opsi Instrumen Hak Opsi
Jenis Risiko Option Instruments Instrumen Option Instruments
Selain Hak
Risk Type Selain Hak Opsi
Opsi Pendekatan Pendekatan Pendekatan Pendekatan Pendekatan Pendekatan
Instruments
Instruments Sederhana Delta Plus Skenario Sederhana Delta Plus Skenario
Other Than
Other Than Simple Delta Plus Scenario Simple Delta Plus Scenario
Options
Options Approach Approach Approach Approach Approach Approach
Risiko Suku Bunga 3.392
Interest Rate Risk
Risiko Ekuitas
Equity Risk
Risiko Nilai Tukar 825 3.283
Exchange Rate Risk
Risiko Komoditas
Commodity Risk
Sekuritisasi
Securitization
Total 4.217 3.283
Pengungkapan Tambahan Additional Disclosure
Perhitungan beban modal dengan pendekatan standar yang disederhanakan The calculation of capital charges using the simplified standard approach
mengacu pada SEOJK NOMOR 23 /SEOJK.03/2022 tentang Perhitungan Aset refers to SEOJK NUMBER 23 /SEOJK.03/2022 concerning the Calculation of
Tertimbang Menurut Risiko Untuk Risiko Pasar bagi Bank Umum Risk-Weighted Assets for Market Risk for Commercial Banks
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MANAJEMEN RISIKO
Risk Management
Tabel 32 : Pengungkapan Informasi Kualitatif terkait CVA (CVAA) Table 32: Qualitative Information Disclosure related to CVA (CVAA)
Risiko CVA merupakan risiko kerugian yang timbul dari perubahan nilai CVA CVA risk is the risk of loss arising from changes in CVA value as a result of
sebagai akibat dari perubahan credit spread pihak lawan dan faktor risiko pasar changes in counterparty credit spreads and market risk factors affecting
yang mempengaruhi harga transaksi. Bank menghitung eksposur CVA atas transaction prices. The Bank calculates CVA exposure on derivative
transaksi derivatif yang dilakukan dengan pihak lawan. Bank menggunakan transactions conducted with counterparties. The Bank uses a simplified basic
pendekatan CVA dasar yang disederhanakan (BA-CVA) sesuai kerangka SEOJK CVA approach (BA-CVA) in accordance with the framework of SEOJK Number
Nomor 23/SEOJK.03/2022 tentang Perhitungan ATMR Untuk Risiko Pasar bagi 23/SEOJK.03/2022 concerning the Calculation of ATMR for Market Risk for
Bank Umum. Commercial Banks.
Tabel 33 : Pengungkapan BA-CVA yang disederhanakan (CVA1) Table 33: Disclosure of Simplified BA-CVA (CVA1)
Bank secara individu | Bank individually
Komponen
Keterangan ATMR BA-CVA
No Component
Description
a b
1 Agregasi komponen sistematis risiko CVA 69,53
Systematic CVA risk component aggregation
2 Agregasi komponen idiosyncratic risiko CVA 0,05
Aggregation of idiosyncratic CVA risk components
3 Total 282,5
Pengungkapan tambahan | Additional disclosure
Bank menggunakan Pendekatan Dasar yang Disederhanakan dalam perhitungan ATMR CVA sesuai kerangka SEOJK Nomor 23/SEOJK.03/2022 tentang
Perhitungan ATMR Untuk Risiko Pasar bagi Bank Umum, terhitung sejak periode pelaporan Januari 2025.
The Bank uses the Simplified Basic Approach in calculating ATMR CVA in accordance with SEOJK Framework Number 23/SEOJK.03/2022. Regarding the
ATMR Calculation for Market Risk for Commercial Banks, effective as of the January 2025 reporting period.
34. Risiko Pasar - Pengungkapan Kualitatif Umum - Bank Secara 34. Market Risk - General Qualitative Disclosure - Individual Banks
Individual
Penjelasan Pengungkapan Kualitatif Umum Risiko Pasar dijelaskan pada bagian Explanation of General Qualitative Disclosure of Market Risk is described in
Bab Manajemen Risiko the Risk Management section
35. Interest Rate Risk in Banking Book - Laporan Penerapan 35. Interest Rate Risk in Banking Book - Risk Management
Manajemen Risiko Untuk IRRBB - Bank Secara Individual Implementation Report for IRRBB - Bank Individually
Analisis Kualitatif
Qualitative Analysis
a Definisi IRRBB untuk pengukuran dan pengendalian risiko
Definition of IRRBB for risk measurement and control
Dalam rangka melaksanakan pengukuran dan pengendalian risiko, Bank mendefinisikan IRRBB sebagai suatu risiko yang berasal dari perbedaan
sensitivitas aset dan kewajiban terhadap perubahan suku bunga. Sensitivitas semua komponen neraca terhadap pergerakan suku bunga harus
dipertimbangkan dengan seksama ketika menilai risiko suku bunga.
In order to implement risk measurement and control, the Bank defines IRRBB as a risk arising from differences in the sensitivity of assets and
liabilities to interest rate changes. The sensitivity of all balance sheet components to interest rate movements must be carefully considered when
assessing interest rate risk.
b Strategi manajemen risiko dan mitigasi risiko untuk IRRBB
Risk management and risk mitigation strategies for IRRBB
Bank menyusun strategi manajemen risiko serta mitigasi risiko diantaranya dengan menetapkan pedoman pengukuran untuk pengukuran risiko suku
bunga dalam banking book, serta menyesuaikan eksposur IRRBB dan memperbaiki kualitas proses Manajemen Risiko untuk IRRBB.
The bank develops risk management and risk mitigation strategies, including establishing measurement guidelines for measuring interest rate risk in
the banking book, adjusting IRRBB exposure, and improving the quality of the IRRBB risk management process.
c Periodisasi perhitungan IRRBB Bank dan pengukuran spesifik yang digunakan Bank untuk mengukur sensitivitas terhadap IRRBB
The Bank’s IRRBB calculation period and specific measurements used by the Bank to measure sensitivity to IRRBB
i. Periode perhitungan yang dijalankan Bank adalah :
The calculation period used by the Bank is:
- Triwulanan untuk posisi akhir bulan Maret, akhir bulan Juni, akhir bulan September, dan akhir bulan Desember sebagai bagian dari laporan profil
Risiko untuk Risiko Pasar. Namun untuk meningkatkan efektifitasnya, pemantauan atas IRRBB juga dilakukan secara bulanan dan dilaporkan
kepada Komite Manajemen Risiko.
Quarterly for the end of March, end of June, end of September, and end of December as part of the Risk Profile report for Market Risk. However, to
improve its effectiveness, monitoring of IRRBB is also conducted monthly and reported to the Risk Management Committee.
STRONGER Through Change | Integrated Report 411
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a'J BANKMAsPION
- Semesteran untuk posisi akhir bulan Juni dan akhir bulan Desember sebagai bagian dari hasil penilaian sendiri (self-assessment) Tingkat
Kesehatan Bank.
Semi-annually for positions at the end of June and the end of December as part of the Bank Health Level self-assessment results.
ii. Bank mengkategorikan posisi Banking Book yang sensitif terhadap suku bunga dan menghitung perubahan nilai EVE (∆EVE) berdasarkan 6 (enam)
skenario suku bunga pada setiap eksposur dalam mata uang tertentu dengan nilai yang material, yaitu eksposur dalam mata uang tertentu dengan
jumlah paling sedikit 5% (lima persen) dari total aset atau liabilitas dalam posisi Banking Book, dalam 19 (Sembilan belas) skala waktu.
The Bank categorizes Banking Book positions that are sensitive to interest rates and calculates changes in EVE (∆EVE) based on 6 (six) interest rate
scenarios for each exposure in a particular currency with a material value, namely exposures in a particular currency with a minimum amount of 5%
(five percent) of total assets or liabilities in the Banking Book position, in 19 (nineteen) time scales.
d Skenario shock suku bunga dan skenario stress yang digunakan Bank dalam perhitungan IRRBB dengan menggunakan metode EVE dan NII
Interest rate shock scenarios and stress scenarios used by the Bank in calculating IRRBB using the EVE and NII methods
Berdasarkan ketentuan regulator, untuk ∆EVE, Bank menerapkan skenario:
Based on regulatory provisions, for ∆EVE, the Bank applies the following scenario:
- Shock suku bunga yang paralel ke atas (parallel shock up)
Parallel upward interest rate shock (parallel shock up)
- Shock suku bunga yang paralel ke bawah (parallel shock down)
Parallel downward interest rate shock
- Shock suku bunga yang melandai (steepener shock)
Steepener shock
- Shock suku bunga yang mendatar (flattener shock)
Flattener shock
- Shock suku bunga jangka pendek yang meningkat (short rates shock up)
Short rates shock up
- Shock suku bunga jangka pendek yang menurun (short rates shock down)
Short-term interest rate shock down
Untuk ∆NII, Bank menerapkan skenario:
For ∆NII, the Bank applies the following scenario:
- Shock suku bunga yang paralel ke atas (parallel shock up)
Parallel upward interest rate shock (parallel shock up)
- Shock suku bunga yang paralel ke bawah (parallel shock down)
Parallel downward interest rate shock
e Beberapa asumsi permodelan yang digunakan dalam pengukuran IRRBB adalah sebagai berikut:
Several modeling assumptions used in IRRBB measurement are as follows:
- Bank melakukan pengukuran NII menggunakan asumsi constant balance sheet dimana instrumen yang jatuh tempo akan diperpanjang dengan
mempertahankan ukuran dan struktur neraca saat ini.
Banks measure NII using the constant balance sheet assumption, whereby maturing instruments are extended while maintaining the current size and
structure of the balance sheet.
- Bank belum memperhitungkan margin komersial dan spread components lainnya dalam arus kas dan dalam tingkat suku bunga diskonto yang
digunakan dalam perhitungan dengan metode EVE.
The bank has not taken into account commercial margins and other spread components in cash flows and in the discount rate used in calculations
using the EVE method.
- Bank melakukan perhitungan IRRBB atas eksposur dalam 2 mata uang yang signifikan (IDR dan USD) menggunakan tingkat suku bunga diskonto dan
skenario shock suku bunga tersendiri untuk setiap mata uang. Untuk eksposur dalam mata uang yang tidak signifikan diperhitungkan secara gabungan
dengan eksposur dalam mata uang USD.
The bank calculates IRRBB for exposures in two significant currencies (IDR and USD) using separate discount rates and interest rate shock scenarios
for each currency. Exposures in insignificant currencies are calculated jointly with exposures in USD.
f Penjelasan komprehensif mengenai asumsi utama pemodelan dan parametrik yang digunakan dalam menghitung ∆EVE dan ∆NII
Comprehensive explanation of the key modeling and parametric assumptions used in calculating ∆EVE and ∆NII
∆ EVE
- Untuk posisi Des 2025 pada Risiko Suku Bunga pada Banking Book (IRRBB) pada indikator delta Economic Value of Equity(EVE) dimana risiko
maksimum terjadi pada skenario parallel up (suku bunga naik) yaitu sebesar Rp524 milliar, selanjutnya apabila dibandingkan dengan Modal Tier 1
Bank sebesar Rp6,18 triliun maka delta EVE adalah sebesar 8,49%.
For the Dec 2025 position on Interest Rate Risk on the Banking Book (IRRBB) on the Economic Value of Equity (EVE) delta indicator, where the
maximum risk occurs in the parallel up scenario (interest rates rise) amounting to Rp524 billion, when compared to the Bank’s Tier 1 Capital of Rp6.18
trillion, the EVE delta is 8.49%.
∆ NII
- Untuk posisi Des 2025, nilai delta net interest income (NII) dimana risiko maksimum terjadi pada skenario parallel down sebesar Rp9,3 milliar. Apabila
dibandingkan dengan projected income akhir 2025 Bank sebesar Rp786 milliar, delta NII adalah sebesar 1.18%.
For the Dec 2025 position, the net interest income (NII) delta value where the maximum risk occurs in the Down parallel scenario is Rp9.3 billion.
When compared to the Bank’s projected income at the end of 2025 of Rp786 billion, the NII delta is 1.18%.
...
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MANAJEMEN RISIKO
Risk Management
Analisis Kuantitatif
Quantitative Analysis
a Rata - rata repricing maturity yang diterapkan untuk NMD.
Average repricing maturity applied to NMD.
Rata - rata jangka waktu penyesuaian suku bunga (repricing maturity) yang diterapkan untuk NMD adalah 1 tahun dengan pendekatan run-off rates, yang
mencerminkan persentase simpanan yang diperkirakan akan keluar (ditarik) atau mengubah suku bunga dalam periode tertentu. Semakin tinggi decay rate,
semakin cepat simpanan tersebut dapat diubah dalam repricing buckets yang lebih pendek.
The average repricing maturity applied to NMD is 1 year using the run-off rates approach, which reflects the percentage of deposits that are expected to
exit (be withdrawn) or change interest rates within a certain period. The higher the decay rate, the faster the deposits can be changed in shorter repricing
buckets.
b Repricing maturity terpanjang yang diterapkan untuk NMD.
The longest repricing maturity applied to NMD.
Jangka waktu penyesuaian suku bunga (repricing maturity) terlama yang diterapkan untuk core deposit NMD adalah di bucket 9M-1 tahun.
The longest repricing maturity applied to NMD core deposits is in the 9M-1 year bucket.
Tabel 36 : Interest Rate Risk in Banking Book - Laporan Perhitungan Table 33 : Interest Rate Risk in Banking Book - IRRBB Calculation
IRRBB - Bank Secara Individual Report - Bank Individually
LAPORAN PERHITUNGAN IRRBB
IRRBB CALCULATION REPORT
Nama Bank | Bank Name : PT. Bank Maspion (individu)
Posisi Laporan | Report Position : 31-Dec-2025
dalam jutaan | in millions
Dalam Juta Rupiah
∆EVE ∆NII
In Million Rupiah
Periode
T T-1 T T-1
Period
Parallel up 524.889 487.011 7.601 57.054
Parallel up
Parallel down 77.708 8.524 9.307 -
Parallel down
Steepener 188.542 153.347
Steepener
Flattener - -
Flattener
Short rate up 224.216 204.692
Short rate up
Short rate down 85.961 10.278
Short rate down
Nilai Maksimum Negatif (absolut) 524.889 487.011 9.307 57.054
Negative Maximum Value (absolute)
Modal Tier 1 (untuk ∆EVE) atau Projected Income (untuk 6.182.266 6.229.609 786.663 786.663
∆NII)
Tier 1 Capital (for ∆EVE) or Projected Income (for ∆NII)
Nilai Maksimum dibagi Modal Tier 1 (untuk ∆EVE) atau 8,49% 7,82% 1,18% 7,25%
Project Income (untuk ∆NII)
Maximum Value divided by Tier 1 Capital (for ∆EVE) or
Project Income (for ∆NII)
STRONGER Through Change | Integrated Report 413
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Tabel 37 : Risiko Likuiditas - Laporan Perhitungan Rasio Kecukupan Table 37 : Liquidity Risk - Liquidity Coverage Ratio (LCR) Calculation
Likuiditas (LCR) - Bank secara Individual Report - Individual Banks
INDIVIDUAL
INDIVIDUAL
Triwulan IV 2025 Triwulan III 2025
Fourth Quarter 2025 Third Quarter 2025
Nilai HQLA setelah
pengurangan nilai
Nilai Nilai HQLA setelah pengurangan (haircut), outstanding
Nilai outstanding
outstanding nilai (haircut), outstanding kewajiban dan komitmen
kewajiban
kewajiban kewajiban dan komitmen dikalikan tingkat
Komponen dan komitmen/
No dan komitmen/ dikalikan tingkat penarikan penarikan (run-off
Component nilai tagihan
nilai tagihan (run-off rate) atau nilai tagihan rate) atau nilai tagihan
kontraktual
kontraktual kontraktual dikalikan tingkat Value of kontraktual dikalikan
Value of outstanding tingkat penerimaan
outstanding penerimaan (inflow rate).
HQLA value after haircut, liabilities and (inflow rate).
liabilities and commitments
outstanding liabilities and HQLA value after haircut,
commitments / value of
commitments multiplied by the outstanding liabilities and
/ value of contractual
run-off rate or contractual billings commitments multiplied
contractual receivables
multiplied by the inflow rate. by the run-off rate or
receivables contractual billings
multiplied by the inflow
rate.
HIGH QUALITY LIQUID ASSET (HQLA)
HIGH QUALITY LIQUID ASSETS (HQLA)
I I
1 Total High Quality Liquid Asset 5.238.676 6.508.417
(HQLA
Total High Quality Liquid Asset
(HQLA
ARUS KAS KELUAR
CASH OUTFLOW
2 Simpanan nasabah perorangan
dan Pendanaan yang berasal dari
nasabah Usaha Mikro dan Usaha
Kecil, terdiri dari:
Individual customer deposits and
funding from Micro and Small
Business customers, consisting of:
a. Simpanan/Pendanaan stabil 109.760 5.488 126.729 6.336
a. Savings/Stable funding
b. Simpanan/Pendanaan kurang 4.451.966 445.197 4.854.373 485.437
stabil
b. Deposits/Funding are less
stable
3 Pendanaan yang berasal dari
nasabah korporasi, terdiri dari:
Funding from corporate customers
consists of:
a. Simpanan operasional 2.640.834 595.154 2.753.865 615.714
a. Operational deposits
b. Simpanan non-operasional 3.052.348 1.833.888 2.764.215 1.639.289
dan/atau kewajiban lainnya
yang bersifat non-operasional
b. Non-operational deposits
and/or other liabilities of a
non-operational nature of a
non-operational nature
4 Pendanaan dengan agunan - -
secured funding
...
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MANAJEMEN RISIKO
Risk Management
INDIVIDUAL
INDIVIDUAL
Triwulan IV 2025 Triwulan III 2025
Fourth Quarter 2025 Third Quarter 2025
Nilai HQLA setelah
pengurangan nilai
Nilai Nilai HQLA setelah pengurangan (haircut), outstanding
Nilai outstanding
outstanding nilai (haircut), outstanding kewajiban dan komitmen
kewajiban
kewajiban kewajiban dan komitmen dikalikan tingkat
Komponen dan komitmen/
No dan komitmen/ dikalikan tingkat penarikan penarikan (run-off
Component nilai tagihan
nilai tagihan (run-off rate) atau nilai tagihan rate) atau nilai tagihan
kontraktual
kontraktual kontraktual dikalikan tingkat Value of kontraktual dikalikan
Value of outstanding tingkat penerimaan
outstanding penerimaan (inflow rate).
HQLA value after haircut, liabilities and (inflow rate).
liabilities and commitments
outstanding liabilities and HQLA value after haircut,
commitments / value of
commitments multiplied by the outstanding liabilities and
/ value of contractual
run-off rate or contractual billings commitments multiplied
contractual receivables
multiplied by the inflow rate. by the run-off rate or
receivables contractual billings
multiplied by the inflow
rate.
5 Arus kas keluar lainnya (additional
requirement), terdiri dari:
Other cash outflows (additional
requirements), consisting of:
a. arus kas keluar atas - - - -
transaksi derivatif
a. cash outflows on derivative
transactions
b. arus kas keluar atas - - - -
peningkatan kebutuhan
likuiditas
b. cash outflows for increased
liquidity needs
c. arus kas keluar atas - - - -
kehilangan pendanaan
c. cash outflow for loss of
financing
d. arus kas keluar atas penarikan - - - -
komitmen fasilitas kredit dan
fasilitas likuiditas
d. cash outflows on drawdown
of committed credit facilities
and liquidity facilities liquidity
facilities
e. arus kas keluar atas 721.075 721.075 950.000 950.000
kewajiban kontraktual lainnya
terkait penyaluran dana
e. cash outflows on other
contractual obligations related
to distribution of funds
f. arus kas keluar atas 4.913.952 244 4.319.885 153
kewajiban kontijensi
pendanaan lainnya
f. cash outflows on other
funding contingent liabilities
g. arus kas keluar kontraktual 62.918 62.918 65.014 65.014
lainnya
g. other contractual cash
outflows
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a'J BANKMAsPION
INDIVIDUAL
INDIVIDUAL
Triwulan IV 2025 Triwulan III 2025
Fourth Quarter 2025 Third Quarter 2025
Nilai HQLA setelah
pengurangan nilai
Nilai Nilai HQLA setelah pengurangan (haircut), outstanding
Nilai outstanding
outstanding nilai (haircut), outstanding kewajiban dan komitmen
kewajiban
kewajiban kewajiban dan komitmen dikalikan tingkat
Komponen dan komitmen/
No dan komitmen/ dikalikan tingkat penarikan penarikan (run-off
Component nilai tagihan
nilai tagihan (run-off rate) atau nilai tagihan rate) atau nilai tagihan
kontraktual
kontraktual kontraktual dikalikan tingkat Value of kontraktual dikalikan
Value of outstanding tingkat penerimaan
outstanding penerimaan (inflow rate).
HQLA value after haircut, liabilities and (inflow rate).
liabilities and commitments
outstanding liabilities and HQLA value after haircut,
commitments / value of
commitments multiplied by the outstanding liabilities and
/ value of contractual
run-off rate or contractual billings commitments multiplied
contractual receivables
multiplied by the inflow rate. by the run-off rate or
receivables contractual billings
multiplied by the inflow
rate.
TOTAL ARUS KAS KELUAR 3.663.963 3.761.943
CASH OUTFLOW
ARUS KAS MASUK
CASH INFLOW
6 Pinjaman dengan agunan - - - -
Secured lending
7 Tagihan berasal dari pihak lawan 1.131.732 609.680 1.128.323 325.615
(counterparty)
Receivables from counterparties
8 Arus kas masuk lainnya - -
Other cash inflows
TOTAL ARUS KAS MASUK 609.680 325.615
CASH INFLOW
TOTAL ADJUSTED VALUE 609.680 325.615
TOTAL ADJUSTED VALUE
TOTAL HQLA 5.238.676 6.508.417
TOTAL HQLA
TOTAL ARUS KAS KELUAR BERSIH 3.054.283 3.436.328
NET CASH OUTFLOWS
LCR (%) 171,52% 189,40%
...
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MANAJEMEN RISIKO
Risk Management
ANALISIS SECARA INDIVIDU | INDIVIDUAL ANALYSIS
Berdasarkan Hasil perhitungan, LCR rata-rata Bank pada posisi Triwulan IV-2025 adalah sebesar 171,52%, menurun sebesar 17,88% dibandingkan posisi pada
Triwulan III-2025 yang sebesar 189,40%. Meskipun mengalami penurunan, kondisi kecukupan likuiditas Bank masih memadai dan mampu memenuhi kebutuhan
likuiditas selama 30 (tiga puluh) hari ke depan dalam skenario stres. .
Based on the calculation results, the Bank’s average LCR in the fourth quarter of 2025 is 171.52%, a decrease of 17.88% compared to the position in the third
quarter of 2025, which was 189.40%. Despite this decline, the Bank’s liquidity adequacy remains sufficient and capable of meeting liquidity needs for the next 30
(thirty) days under a stress scenario.
Komponen Penilaian Rasio LCR Bank
Nilai LCR Bank posisi Triwulan IV-2025 menurun dikarenakan :
1. Total HQLA rata-rata yang dimiliki Bank mengalami penurunan dari Rp6,51 triliun pada Triwulan III-2025 menjadi Rp5,24 triliun pada Triwulan IV-2025.
Meskipun mengalami penurunan, komposisi HQLA Bank masih didominasi oleh HQLA Level 1 dengan komposisi terbesar berasal dari kepemilikan surat
berharga yang diterbitkan Pemerintah dan Bank Indonesia, yang setelah dikenakan haircut rata-ratanya sebesar Rp4,23 triliun (81% dari total HQLA Level 1).
Penempatan pada Bank Indonesia, yang setelah haircut rata-ratanya sebesar Rp900 miliar (17% dari total HQLA Level 1), dan sisanya dalam bentuk kas. Bank
tidak memiliki cadangan likuiditas dalam bentuk HQLA Level 2A dan 2B.
2. Total Arus Kas Keluar Bersih (Net Cash Outflow)
Rata-rata Net Cash Outflow Bank pada Triwulan IV-2025 mengalami penurunan sebesar 11,12% dari Rp3,44 triliun pada Triwulan III-2025 menjadi Rp3,05
triliun pada Triwulan IV-2025. Penurunan net cash outflow pada Triwulan IV-2025 disebabkan oleh:
- Penurunan arus kas keluar (cash ouflow): Rata-rata arus kas keluar Bank pada Triwulan IV-2025 turun sebesar 2,60% dibandingkan Triwulan III-2025.
Kondisi ini sejalan dengan menurunnya rata-rata DPK bank pada Triwulan IV-2025 sebesar 9,28% dibandingkan dengan triwulan sebelumnya.
- Peningkatan arus kas masuk (cash inflow): Rata-rata arus kas masuk (cash inflow) pada Triwulan IV-2025 mengalami peningkatan sebesar 87,24%
dibandingkan Triwulan III-2025. Peningkatan berasal dari pembayaran tagihan yang berdasarkan pihak lawan (counterparty), yang didominasi oleh
lembaga jasa keuangan mengalami peningkatan sebesar 118,42% dari posisi Triwulan III-2025.
Manajemen Likuiditas Bank
Pada posisi Triwulan IV-2025, Bank telah memenuhi tingkat LCR sesuai ketentuan yang berlaku yang menunjukan bahwa manajemen likuiditas Bank dikelola
dengan memadai.
1. Bank telah memiliki dan menerapkan proses manajemen risiko likuiditas, serta secara aktif melakukan identifikasi, pengukuran, pemantauan dan
pengendalikan risiko likuiditas melalui laporan harian dan laporan bulanan. Bank mengidentifikasi dan mengukur eksposur risiko likuiditas untuk setiap produk
dan aktivitas dengan menggunakan berbagai parameter atau indikator, seperti Loan to Deposit (LDR), stress testing, Pinjaman Luar Negeri Jangka Pendek
(PKLN), rasio 50 Deposan Inti, dan lainnya.
2. Strategi pengeloaan neraca dan likuiditas ditetapkan dalam rapat ALCO, Bank terus berupaya meningkatkan pertumbuhan Simpanan/Pendanaan yang stabil
dan simpanan operasional dengan peningkatan pelayanan dan produk pendanaan.
Components of the Bank’s LCR Ratio Assessment
The Bank’s LCR value in the fourth quarter of 2025 decreased due to:
1. The Bank’s average total HQLA decreased from IDR 6.51 trillion in the third quarter of 2025 to IDR 5.24 trillion in the fourth quarter of 2025. Despite this
decline, the composition of the Bank’s HQLA is still dominated by Level 1 HQLA, with the largest portion coming from securities issued by the Government and
Bank Indonesia, which after haircuts amounted to an average of IDR 4.23 trillion (81% of total Level 1 HQLA). Placements with Bank Indonesia, which after
haircuts averaged Rp 900 billion (17% of total Level 1 HQLA), and the remainder in cash. The Bank does not have liquidity reserves in the form of Level 2A and
2B HQLA.
2. Total Net Cash Outflow
The Bank’s average Net Cash Outflow in the fourth quarter of 2025 decreased by 11.12% from IDR 3.44 trillion in the third quarter of 2025 to IDR 3.05 trillion in
the fourth quarter of 2025. The decrease in net cash outflow in the fourth quarter of 2025 was due to:
- Decrease in cash outflow: The average cash outflow of banks in the fourth quarter of 2025 decreased by 2.60% compared to the third quarter of 2025.
This condition is in line with the decline in the average bank deposit portfolio in the fourth quarter of 2025 by 9.28% compared to the previous quarter.
- Increase in cash inflow: Average cash inflow in the fourth quarter of 2025 increased by 87.24% compared to the third quarter of 2025. The increase came
from payments based on counterparties, which were dominated by financial service institutions, which increased by 118.42% from the position in the
third quarter of 2025.
Bank Liquidity Management
In the fourth quarter of 2025, the Bank has met the LCR level in accordance with applicable regulations, indicating that the Bank's liquidity management is being
managed adequately.
1. The Bank has established and implemented a liquidity risk management process, and actively identifies, measures, monitors, and controls liquidity risk through
daily and monthly reports. The Bank identifies and measures liquidity risk exposure for each product and activity using various parameters or indicators, such
as Loan to Deposit (LDR), stress testing, Short-Term Foreign Loans (PKLN), Core Depositor Ratio 50, and others.
2. The balance sheet and liquidity management strategy is determined in ALCO meetings. The Bank continues to strive to increase stable deposit/funding growth
and operational deposits by improving services and funding products.
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a'J BANKMAsPION
Tabel 38 : Risiko Likuiditas - Laporan Pendanaan Stabil Bersih (LIQ2) - Table 38: Liquidity Risk - Net Stable Funding Report (LIQ2) - Bank
Bank secara Individual Individually
Posisi Tanggal Laporan Sebelumnya (30 September 2025)
Previous Report Date Position (September 30, 2025)
Nilai Tercatat Berdasarkan Sisa Jangka Waktu
(Dalam Juta Rupiah)
Carrying Value Based on Remaining Term Total Nilai
Komponen ASF Tertimbang
(In Million Rupiah)
Total
Tanpa ≥ 6 bulan - Weighted
Jangka < 6 bulan < 1 tahun ≥ 1 tahun Value
Waktu¹ < 6 months ≥ 6 months - ≥ 1 year
No Term¹ < 1 year
Modal : 6.677.785 - - - 6.677.785
Modal sesuai POJK KPMM 6.677.785 - - - 6.677.785
Instrumen modal lainnya - - - - -
Simpanan yang berasal dari nasabah perorangan dan pendanaan 1.184.146 4.503.154 520.512 151.201 5.736.961
yang berasal dari nasabah usaha mikro dan usaha kecil:
Simpanan dan pendanaan stabil 121.530 642,47 6,33 376,74 116.314,22
Simpanan dan pendanaan kurang stabil 1.062.616 4.502.511,31 520.505,66 150.824,11 5.620.646
Pendanaan yang berasal dari nasabah korporasi: 2.795.995 4.930.189 844.801 201.568 3.350.217
Simpanan operasional 2.795.994,65 - - - 1.397.997,33
Pendanaan lainnya yang berasal dari nasabah korporasi - 4.930.189,04 844.801,33 201.567,52 1.952.219,55
Liabilitas yang memiliki pasangan aset yang saling bergantung
Liabilitas dan ekuitas lainnya :
NSFR liabilitas derivatif - - -
Ekuitas dan liabilitas lainnya yang tidak masuk dalam kategori - 272.383,30 - - -
diatas
Total ASF 15.764.962,50
...
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MANAJEMEN RISIKO
Risk Management
Posisi Tanggal Laporan (31 Desember 2025)
Report Date Position (December 31, 2025)
Nilai Tercatat Berdasarkan Sisa Jangka Waktu
(Dalam Juta Rupiah)
Carrying Value Based on Remaining Term Total Nilai
Tertimbang ASF Components
(In Million Rupiah)
Total
≥ 6 bulan - Weighted
Tanpa Jangka
< 6 bulan < 1 tahun ≥ 1 tahun Value
Waktu¹
< 6 months ≥ 6 months - ≥ 1 year
No Term¹
< 1 year
6.692.485 - - - 6.692.485 Capital:
6.692.485 - - - 6.692.485 Capital in accordance with POJK KPMM
- - - - - Other capital instruments
1.118.415 4.239.972 54.418 1.832 4.878.677 Deposits from individual customers and funding from micro and
small business customers:
104.404 401,76 1.600,00 - 101.085,16 Stable deposits and funding
1.014.011 4.239.570,59 52.817,76 1.831,60 4.777.591 Deposits and funding are less stable
3.018.859 5.083.533 119.737 1.366.280 4.442.630 Funding from corporate customers:
2.099.777,51 - - - 1.049.888,76 Operating deposits
919.081,53 5.083.532,76 119.737,30 1.366.279,87 3.392.741,58 Other funding from corporate customers
Liabilities that have interdependent asset pairs
Other liabilities and equity :
- - - NSFR derivative liabilities
- - -- -
-223.762,16
- - -- ~--
------
- Other equity and liabilities not categorized above
16.013.791,94 Total ASF
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a'J BANKMAsPION
Posisi Tanggal Laporan Sebelumnya (30 September 2024)
Previous Report Date Position (September 30, 2024)
Nilai Tercatat Berdasarkan Sisa Jangka Waktu
(Dalam Juta Rupiah)
Carrying Value Based on Remaining Term Total Nilai
Komponen RSF Tertimbang
(In Million Rupiah)
Total
Tanpa ≥ 6 bulan - Weighted
Jangka < 6 bulan < 1 tahun ≥ 1 tahun Value
Waktu¹ < 6 months ≥ 6 months - ≥ 1 year
No Term¹ < 1 year
Total HQLA dalam rangka perhitungan NSFR 242.010
Simpanan pada lembaga keuangan lain untuk tujuan operasional 265.383 100.000 - - 182.692
Pinjaman dengan kategori Lancar dan Dalam Perhatian Khusus - 4.341.002 5.166.656 4.674.616 8.699.588
(performing)
kepada lembaga keuangan yang dijamin dengan HQLA Level 1 - 324.600 2.278.360 681.172 1.852.812
kepada lembaga keuangan yang dijamin bukan dengan HQLA - - - - -
Level 1 dan pinjaman kepada lembaga keuangan tanpa jaminan
kepada korporasi non-keuangan, nasabah retail dan nasabah - 3.911.030 2.766.327 3.896.085 6.650.351
usaha mikro dan kecil, pemerintah pusat, pemerintah negara
lain, Bank Indonesia, bank sentral negara lain dan entitas
sektor publik, yang diantaranya:
memenuhi kualifikasi untuk mendapat bobot risiko 35% - - - - -
atau kurang, sesuai SE OJK ATMR untuk Risiko Kredit
Kredit beragun rumah tinggal yang tidak sedang dijaminkan, - 105.371 121.970 97.358 196.425
yang diantaranya :
memenuhi kualifikasi untuk mendapat bobot risiko 35% - - - - -
atau kurang, sesuai SE OJK ATMR untuk Risiko Kredit
Surat Berharga dengan kategori Lancar dan Kurang Lancar - - - - -
(performing) yang tidak sedang dijaminkan, tidak gagal bayar
, dan tidak masuk sebagai HQLA, termasuk saham yang
diperdagangkan di bursa
Aset yang memiliki pasangan liabilitas yang saling bergantung - - - - -
Aset lainnya : 409.006 309.271 273.005 510.809 1.502.091
Komoditas fisik yang yang diperdagangkan, termasuk emas - -
Kas, surat berharga dan aset lainnya yang dicatat sebagai - - -
I -
initial margin untuk kontrak derivatif dan kas atau aset
lain yang diserahkan sebagai default fund pada central
counterparty (CCP)
NSFR aset derivatif - - - -
NSFR liabilitas derivatif sebelum dikurangi dengan variation - - - -
margin
Seluruh aset lainnya yang tidak masuk dalam kategori diatas 409.006 309.271 273.005 510.809 1.502.091
Rekening Administratif 1.163.826 1.609.922 621.465 5.724
Total RSF 10.632.104
Rasio Pendanaan Stabil Bersih (Net Stable Funding Ratio (%)) 148,28%
I
...
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MANAJEMEN RISIKO
Risk Management
Posisi Tanggal Laporan (31 Desember 2024)
Report Date Position (December 31, 2024)
Nilai Tercatat Berdasarkan Sisa Jangka Waktu
(Dalam Juta Rupiah)
Carrying Value Based on Remaining Term Total Nilai
Tertimbang RSF Components
(In Million Rupiah)
Total
≥ 6 bulan - Weighted
Tanpa Jangka
< 6 bulan < 1 tahun ≥ 1 tahun Value
Waktu¹
< 6 months ≥ 6 months - ≥ 1 year
No Term¹
< 1 year
88.171 Total HQLA for NSFR calculation
271.698 100.000 - - 185.849 Deposits with other financial institutions for operational
purposes
- 6.271.658 6.803.833 4.605.437 9.306.636 Loans in the Current and Special Mention (performing)
categories
- 2.385.926 2.141.416 1.156.420 2.465.720 to financial institutions secured by HQLA Level 1
- - - - - loans to financial institutions that are not secured by HQLA
Level 1 and loans to financial institutions that are unsecured
- 3.747.326 4.590.161 3.358.051 6.658.264 to non-financial corporations, retail customers and micro and
small business customers, national governments, governments
of other countries, Bank Indonesia, central banks of other
countries and public sector entities, among others:
- - - - - qualify for a risk weight of 35%
or less, as per OJK RWA for Credit Risk
- 138.406 72.257 90.966 182.652 Residential mortgages that are not being securitized, which
include:
- - - - - qualify for a risk weight of 35%
or less, as per OJK RWA for Credit Risk
- - - - - Current and Non-Current (performing) Securities that are not
pledged as collateral, not in default, and not included as HQLA,
including stocks traded on the stock exchange.
- - - - - Assets that have interdependent liability pairs
392.050 346.625 216.418 528.911 1.484.004 Other assets:
- - Physical commodities that are traded, including gold
- - -
I - Cash, securities and other assets posted as initial margin for
derivative contracts and cash or other assets posted as default
funds with central counterparties (CCPs).
- - - - NSFR of derivative assets
- - - - NSFR of derivative liabilities before reduced by variation margin
392.050 346.625 216.418 528.911 1.484.004 All other assets not categorized above
2.713.637 2.713.637 2.713.637 9.269 Administrative Account
11.073.930 Total RSF
144,61% Net Stable Funding Ratio (%)
I
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a'J BANKMAsPION
ANALISIS PERKEMBANGAN NSFR | NSFR DEVELOPMENT ANALYSIS
1 Net Stable Funding Ratio (NSFR) Bank per Desember 2025 adalah sebesar 144.61% berada di atas ketentuan minimum NSFR yang ditetapkan oleh regulator
sebesar 100%.
The Bank's Net Stable Funding Ratio (NSFR) as of December 2024 is 147.85%, which is above the minimum NSFR requirement set by the regulator of 100%.
2 NSFR per Desember 2025 sebesar 144.61% mengalami penurunan dibandingkan dengan NSFR per September 2025 sebesar 148.28%. Faktor penyebab penurunan
NSFR tersebut terutama dikarenakan Total Available Stable Fund (ASF) per Desember 2025 mengalami peningkatan dari Rp15,76 triliun pada September 2025
menjadi Rp 16,01 triliun pada Desember 2025. Peningkatan ini dikarenakan meningkatnya pinjaman yang diterima dengan total tertimbang sebesar Rp1,33
triliun. Sedangkan DPK dan liabilitas bank lain mengalami penurunan dengan total tertimbang sebesar Rp1,06 triliun. Demikian pula pada sisi Required Stable
Fund (RSF) per Desember 2025 mengalami peningkatan sebesar Rp545 miliar dibandingkan September 2025 karena meningkatnya penyaluran kredit dengan total
tertimbang sebesar Rp608 miliar. Sedangkan aset lainnya mengalami penurunan Rp36 miliar sejalan dengan penurunan NPL. Demikian pula penurunan surat
berhaga dengan jangka waktu > 6 bulan mengalami penurunan dengan total tertimbang sebesar Rp52 miliar.
The NSFR as of December 2025 of 144.61% decreased compared to the NSFR as of September 2025 of 148.28%. The main factor causing the decline in NSFR
was the increase in Total Available Stable Fund (ASF) as of December 2025 from Rp15.76 trillion in September 2025 to Rp16.01 trillion in December 2025. This
increase was due to an increase in loans received with a total weighted value of Rp1.33 trillion. Meanwhile, third-party funds and other bank liabilities decreased
by a weighted total of Rp1.06 trillion. Similarly, the Required Stable Fund (RSF) as of December 2025 increased by Rp545 billion compared to September 2025
due to an increase in credit distribution with a weighted total of Rp608 billion. Other assets decreased by Rp36 billion in line with the decline in NPL. Similarly,
securities with a maturity of > 6 months decreased by a weighted total of Rp52 billion.
3 Strategi pengeloaan neraca dan likuiditas ditetapkan dalam rapat ALCO.
Balance sheet and liquidity management strategies are determined in ALCO meetings.
39. Risiko Likuiditas - Aset Terikat (Encumbrance) (ENC) - Bank secara 39. Liquidity Risk - Encumbered Assets (ENC) - Bank Individually
Individual
dalam Jutaan Rupiah | in Millions of Rupiah
Aset yang disimpan
atau diperjanjikan
dengan bank sentral
namun belum
Aset Bank
Aset Bank Terikat digunakan untuk
tidak terikat
(Encumbered) menghasilkan
(unencumbered) Total
Encumbered Bank likuiditas
Unencumbered
Assets Assets deposited
Bank Assets
or pledged with the
central bank but not
yet used to generate
liquidity
a b c d=a+b+c
Kas 136.557 136.557
Cash
Penempatan pada BI 1.038.830 1.038.830
Placement at BI
Surat Berharga (HQLA Lv 1) 414.608 1.397.347 1.811.955
Securities (HQLA Lv 1)
Total Aset 1.453.438 1.533.904 2.987.342
Total Assets
Analisis Kualitatif
Qualitative Analysis
Pada posisi Desember 2025, Bank memiliki Aset yang disimpan atau diperjanjikan dengan bank sentral namun belum digunakan untuk menghasilkan
likuiditas sebesar Rp1.453.438 juta dan aset tidak terikat sebesar Rp1.533.904 juta. Aset tidak terikat merupakan aset yang memenuhi kualifikasi sebagai HQLA
sebagaimana dimaksud dalam Peraturan Otoritas Jasa Keuangan tentang kewajiban pemenuhan rasio kecukupan likuiditas (liquidity coverage ratio) bagi bank
umum
As of December 2025, the Bank had assets deposited or pledged with the central bank but not yet used to generate liquidity amounting to Rp1,453,438 million
and unencumbered assets amounting to Rp1,533,904 million. Unrestricted assets are assets that qualify as HQLA as referred to in the Financial Services Authority
Regulation on the obligation to meet the liquidity coverage ratio for commercial banks.
...
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MANAJEMEN RISIKO
Risk Management
40. Risiko Likuiditas - Manajemen Risiko Likuiditas (LIQA) - Bank 40. Liquidity Risk - Liquidity Risk Management (LIQA) - Individual
secara Individual Banks
Penjelasan Manajemen Risiko Likuiditas dijelaskan pada bagian Bab An explanation of Liquidity Risk Management is provided in the Risk
Manajemen Risiko Management section.
41. Risiko Operasional - Pengungkapan Kualitatif Umum 41. Operational Risk - General Qualitative Disclosure
Penjelasan pengungkapan kualitatif umum risiko operasional dijelaskan pada The explanation of general qualitative disclosure of operational risk is
bagian Bab Manajemen Risiko described in the Risk Management chapter.
Tabel 42. Risiko Operasional - Data Kerugian Historis (OR1) Table 42. Operational Risk - Historical Loss Data (OR1)
---■■■■■■■
A B C D E F G H I J Rata-
rata 10
-•■1111111
T T-1 T-2 T-3 T-4 T-5 T-6 T-7 T-8 T-9
Batasan minimum untuk suatu kejadian kerugian operasional (loss event) sebesar Rp300.000.000,00 (tiga ratus juta rupiah) atau lebih
Tahun
The minimum threshold for an operational loss event is IDR 300,000,000.00 (three hundred million rupiah) or more.
1 Jumlah kerugian operasional bersih setelah - 117.433 3.695 - - - - - - - 12.113
memperhitungkan nilai pemulihan (tanpa pengecualian)
Net operating loss after taking into account the value of
recoveries (without exceptions)
2 Jumlah terjadinya kerugian risiko operasional - 1 2 - - - - - - - 0
Total operational risk losses
3 Jumlah kerugian risiko operasional yang dikecualikan - - - - - - - - - - -
Amount of excluded operational risk losses
4 Jumlah terjadinya kerugian risiko operasional yang - - - - - - - - - - -
dikecualikan
Number of excluded operational risk losses
5 Jumlah kerugian operasional bersih setelah - 117.433 3.695 - - - - - - - 12.113
memperhitungkan nilai pemulihan dan kerugian risiko
operasional yang dikecualikan
Net operating loss after taking into account the recovery
value and excluded operating risk losses
Batasan minimum untuk suatu kejadian kerugian operasional (loss event) sebesar Rp1.500.000.000,00 (satu milyar lima ratus juta rupiah) atau lebih
The minimum threshold for an operational loss event is IDR 1,500,000,000.00 (one billion five hundred million rupiah) or more.
6 Jumlah kerugian operasional bersih setelah - - - - - - - - - -
memperhitungkan nilai pemulihan (tanpa pengecualian)
Net operating loss after taking into account the recovery
value (without exceptions)
7 Jumlah terjadinya kerugian risiko operasional - - - - - - - - - -
Number of operational risk losses
8 Jumlah kerugian risiko operasional yang dikecualikan - - - - - - - - - -
Amount of excluded operational risk losses
9 Jumlah terjadinya kerugian risiko operasional yang - - - - - - - - - -
dikecualikan
Number of excluded operational risk losses
10 Jumlah kerugian operasional bersih setelah - - - - - - - - - -
memperhitungkan nilai pemulihan dan kerugian risiko
operasional yang dikecualikan
Net operational loss after taking into account the value of
recoveries and excluded operational risk losses
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---■■■■■■■
A B C D E F G H I J Rata-
rata 10
Rincian perhitungan modal untuk risiko operasional
-•■1111111
T T-1 T-2 T-3 T-4 T-5 T-6 T-7 T-8 T-9 Tahun
Details of capital calculations for operational risk
11 Apakah kerugian digunakan dalam perhitungan FPKI? (Ya/ T
Tidak)
Are losses used in FPKI calculations? (Yes/No)
12 Dalam hal baris 11 diisi "Tidak", apakah tidak Y
digunakannya data kerugian intern tersebut disebabkan
ketidaksesuaian standar minimum untuk data kerugian?
(Ya/Tidak)
If line 11 is filled with “No,” is the non-use of internal
loss data due to non-compliance with minimum standards
for loss data? (Yes/No)
13 Threshold yang digunakan dalam perhitungan modal 300.000.000
untuk risiko operasional
Threshold used in capital calculations for operational risk
14 Keterangan Tambahan (jika ada) Optional
Additional Information (if any)
Analisis Kualitatif
Qualitative Analysis
Selama periode pemantauan, kerugian operasional tercatat sangat rendah dengan hanya dua kejadian material pada tahun T dan T‑1, masing‑masing sebesar
Rp117.433 juta dan RP3.835 juta, sementara tahun lainnya nihil. Rata-rata 10 tahun tetap kecil di Rp12.113 juta, jauh di bawah ambang (threshold) Rp300 juta
During the monitoring period, operational losses were very low, with only two material incidents in years T and T-1, amounting to IDR 117,433 million and Rp3,835
million, respectively, while there were none in other years. The 10-year average remained low at Rp12,113 million, well below the threshold of Rp300 million.
Tabel 43. Risiko Operasional - Rincian Indikator Bisnis (OR2) Table 43. Operational Risk - Business Indicator Details (OR2)
dalam Jutaan Rupiah | in Millions of Rupiah
Indikator Bisnis (IB) dan subkomponen IB A B C
No
Business Indicators (BI) and BI subcomponents T T-1 T-2
1 Komponen Bunga, Sewa, dan Dividen (KBSD) 462.164
Interest, Rent, and Dividend Components (IRDC)
1a Pendapatan Bunga 1.473.424 1.506.673 1.199.537
Interest Income
1b Beban Bunga 779.584 784.647 654.637
Interest Expense
1c Aset Produktif 21.344.945 21.528.716 18.748.206
Productive Assets
1d Pendapatan Dividen - - -
Dividend Income
2 Komponen Jasa (KJ) 55.922
Service Components (SC)
2a Pendapatan Jasa dan Komisi 13.420 9.419 5.612
Service and Commission Income
2b Beban Jasa dan Komisi - - -
Service and Commission Expenses
2c Pendapatan operasional lainnya 67 - -
Other operating income
2d Beban operasional lainnya 879 134.289 4.148
Other operating expenses
3 Komponen Keuangan (KK) 10.599
Financial Components (FC)
3a Laba Rugi Bersih Trading Book - - -
Net Trading Book Profit and Loss
3b Laba Rugi Bersih Banking Book 26.803 3.352 1.642
Net Profit/Loss from Banking Book
4 IB 528.685
IB
...
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MANAJEMEN RISIKO
Risk Management
dalam Jutaan Rupiah | in Millions of Rupiah
Indikator Bisnis (IB) dan subkomponen IB A B C
No
Business Indicators (BI) and BI subcomponents T T-1 T-2
5 Komponen Indikator Bisnis (KIB) 63.442
Business Indicator Component (KIB)
Pengungkapan IB
BI Disclosure
6a IB total termasuk aktivitas yang didivestasi -
Total IB including divested activities
6b Pengurangan IB dikarenakan pengecualian atas aktivitas yang didivestasi 528.685
Reduction in IB due to exclusion of divested activities
7 Keterangan Tambahan Optional
Additional Information Optional
Analisis Kualitatif | Qualitative Analysis
Pada Desember 2025, Kinerja Indikator Bisnis (IB) menunjukkan tren stabil dengan total IB sebesar 528.685 juta rupiah pada tahun berjalan, ditopang terutama
oleh komponen bunga, sewa, dan dividen (KBSD) yang mencapai 462.164 juta rupiah. Pendapatan bunga meningkat dibanding T‑1, sementara beban bunga tetap
terjaga. Komponen jasa (KJ) juga memperlihatkan pertumbuhan melalui kenaikan pendapatan jasa dan komisi. Di sisi keuangan, laba rugi Banking Book tercatat
naik signifikan menjadi 26.803 juta rupiah dari 3.352 juta pada T‑1. Secara keseluruhan, seluruh komponen mendorong peningkatan Komponen Indikator Bisnis
(KIB) menjadi 63.442 juta rupiah, dengan tidak terdapat aktivitas yang didivestasi maupun penyesuaian tambahan pada tahun laporan.
In December 2025, Business Indicator (BI) performance showed a stable trend with a total BI of IDR 528,685 million for the current year, supported mainly
by interest, rent, and dividends (KBSD) components which reached IDR 462,164 million. Interest income increased compared to T-1, while interest expenses
remained stable. The service component (KJ) also showed growth through an increase in service and commission income. On the financial side, Banking Book
profit and loss recorded a significant increase to IDR 26,803 million from IDR 3,352 million in T-1. Overall, all components drove an increase in the Business
Indicator Component (KIB) to IDR 63,442 million, with no divested activities or additional adjustments in the reporting year.
Tabel 44. Risiko Operasional - Perhitungan ATMR untuk Risiko Table 44. Operational Risk - ATMR Calculation for Operational Risk
Operasional dengan Menggunakan Pendekatan Standar (OR3) Using the Standard Approach (OR3)
-1
2
3
NO RINCIAN | DETAILS
Komponen Indikator Bisnis (KIB) | Business Indicator Component (BIC)
Faktor Pengali Kerugian Internal (FPKI) | Internal Loss Multiplier Factor (ILMF)
Modal Minimum Risiko Operasional (MMRO) | Minimum Operational Risk Capital (MORC)
JUMLAH | TOTAL
63.442
1
63.442
4 ATMR untuk Risiko Operasional | ATMR for Operational Risk 793.028
45. Risiko Hukum - Pengungkapan Kualitatif Umum 45. Legal Risk - General Qualitative Disclosure
Penjelasan pengungkapan kualitatif umum risiko hukum dijelaskan pada An explanation of the general qualitative disclosure of legal risk is provided in
bagian Bab Manajemen Risiko the Risk Management section.
46. Risiko Reputasi - Pengungkapan Kualitatif Umum 46. Reputation Risk - General Qualitative Disclosure
Penjelasan pengungkapan kualitatif umum risiko reputasi dijelaskan pada The explanation of general qualitative disclosure of reputation risk is described
bagian Bab Manajemen Risiko in the Risk Management chapter.
47. Risiko Stratejik - Pengungkapan Kualitatif Umum 47. Strategic Risk - General Qualitative Disclosure
Penjelasan pengungkapan kualitatif umum risiko stratejik dijelaskan pada An explanation of the general qualitative disclosure of strategic risk is
bagian Bab Manajemen Risiko provided in the Risk Management chapter.
48. Risiko Kepatuhan - Pengungkapan Kualitatif Umum 48. Compliance Risk - General Qualitative Disclosure
Penjelasan pengungkapan kualitatif umum risiko kepatuhan dijelaskan pada An explanation of the general qualitative disclosure of compliance risk is
bagian Bab Manajemen Risiko provided in the Risk Management section.
49. Tata Kelola - Kebijakan Remunerasi 49. Governance - Remuneration Policy
Penjelasan kebijakan remunerasi dijelaskan pada bagian Tata Kelola An explanation of the remuneration policy is provided in the Remuneration
Remunerasi Governance section
50. Tata Kelola - Laporan Remunerasi yang Didapatkan pada Tahun Buku 50. Governance - Remuneration Report Obtained in the Fiscal Year
Penjelasan laporan remunerasi yang didapatkan pada tahun buku dijelaskan An explanation of the remuneration report obtained in the fiscal year is
pada bagian Tata Kelola Remunerasi provided in the Remuneration Governance section
51. Tata Kelola - Remunerasi yang Bersifat Variabel 51. Governance - Variable Remuneration
Penjelasan remunerasi yang bersifat variabel dijelaskan pada bagian Tata An explanation of variable remuneration is provided in the Remuneration
Kelola Remunerasi Governance section
52. Tata Kelola - Remunerasi yang Bersifat Variabel yang Ditangguhkan 52. Governance - Deferred Variable Remuneration
Penjelasan Remunerasi yang bersifat variabel yang ditangguhkan dijelaskan An explanation of deferred variable remuneration is provided in the
pada bagian Tata Kelola Remunerasi Remuneration Governance section.
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STRONGER Through Change | Annual Report
09 Laporan
Keberlanjutan
Sustainability Report
Page 427
[ii BANKMAsPION
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a'J BANKMAsPION
Keberlanjutan bukan sekadar komitmen, tetapi cara Bank Maspion memastikan
setiap langkah pertumbuhan hari ini membangun nilai dan ketahanan untuk
II masa depan.
Sustainability is not merely a commitment, but it is how Bank Maspion ensures that every II
step of today’s growth builds lasting value and resilience for the future.
Tentang Laporan Berkelanjutan
About Sustainability Report [GRI 2-3]
Laporan Keberlanjutan PT Bank Maspion (“Bank”) Tahun 2025 The 2025 Sustainability Report of PT Bank Maspion (“the Bank”) is
disusun sebagai bentuk komitmen Bank dalam menerapkan prinsip prepared as part of the Bank’s commitment to upholding the principles
transparansi, akuntabilitas, dan praktik bisnis yang berkelanjutan. of transparency, accountability, and sustainable business practices.
Laporan ini menyajikan kinerja ekonomi, sosial, dan lingkungan Bank This Report presents the Bank’s economic, social, and environmental
selama periode pelaporan serta mencerminkan upaya Bank dalam performance during the reporting period and reflects the Bank’s efforts
menciptakan nilai jangka panjang yang berkelanjutan bagi seluruh to create sustainable long-term value for all stakeholders. [GRI 2-2,
pemangku kepentingan. [GRI 2-2, 2-3] 2-3]
Cakupan dan periode pelaporan Reporting scope and period
• Periode pelaporan: 1 Januari – 31 Desember 2025 • Reporting period: January 1 - December 31, 2025
• Cakupan: seluruh aktivitas utama dan operasional Bank Maspion • Scope: all principal activities and operations of Bank Maspion
Proses penyusunan dan keandalan data Preparation process and data reliability
• Informasi disusun melalui koordinasi lintas unit kerja di lingkungan • The information disclosed in this Report was compiled through
Bank. coordination across relevant work units within the Bank.
• Data keuangan telah diaudit oleh Kantor Akuntan Publik Tanubrata • Financial information has been audited by Tanubrata Sutanto
Sutanto Fahmi Bambang & Rekan. Fahmi Bambang & Rekan Public Accounting Firm.
• Laporan ini belum melalui proses assurance independen atas • This Report has not yet been subject to independent assurance for
aspek keberlanjutan. sustainability aspects.
• Seluruh isi laporan telah ditinjau dan disetujui oleh Direksi untuk • The entire content of the Report has been reviewed and approved
memastikan akurasi, kelengkapan, dan keandalan informasi yang by the Board of Directors to ensure the accuracy, completeness, and
diungkapkan. [GRI 2-5, 2-14][OJK G.1] reliability of the information disclosed.[GRI 2-5, 2-14][OJK G.1]
Standar dan ketentuan yang digunakan Reporting standards and references
Laporan ini disusun dengan mengacu pada: This Report is prepared with reference to:
• POJK No. 51/POJK.03/2017 tentang Penerapan Keuangan • Financial Services Authority Regulation (POJK) No. 51/
Berkelanjutan POJK.03/2017 on the Implementation of Sustainable Finance
• SEOJK No. 16/SEOJK.04/2021 tentang Bentuk dan Isi Laporan • Financial Services Authority Circular Letter (SEOJK) No. 16/
Tahunan Emiten atau Perusahaan Publik SEOJK.04/2021 on the Form and Content of Annual Reports of
Issuers or Public Companies
• Standar Global Reporting Initiative (GRI) dengan pendekatan “with • Global Reporting Initiative (GRI) Standards using the “with
reference to” reference to” approach
Perubahan penyajian dan perbandingan data Changes in reporting and data comparability
Dalam rangka meningkatkan kualitas pelaporan, Bank secara In order to continuously improve the quality of reporting, the Bank
berkelanjutan menyempurnakan proses pengumpulan data, metodologi regularly enhances its data collection processes, measurement
pengukuran, dan penyajian informasi. Setiap perubahan material atau methodologies, and presentation of information. Any material changes
penyajian ulang data akan diungkapkan secara jelas pada bagian or restatements will be clearly disclosed in the relevant sections of
terkait dalam laporan ini. Untuk tahun 2025, tidak terdapat perubahan this Report. For 2025, there were no significant changes to the Bank’s
signifikan terkait struktur organisasi, kegiatan usaha utama, rantai organizational structure, core business activities, value chain, or
nilai, maupun hubungan kemitraan strategis Bank. [GRI 2-4] strategic partnerships. [GRI 2-4]
...
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LAPORAN KEBERLANJUTAN
Sustainability Report
Tanggapan terhadap Umpan Balik
Laporan Keberlanjutan Tahun Sebelumnya [POJK G.3]
Response to Feedback on the Previous Year’s Sustainability Report [POJK G.3]
Sepanjang tahun 2025, kami tidak menerima tanggapan umpan balik, Throughout 2025, we did not receive any feedback, criticism,
kritik, saran dan pertanyaan yang terkait dengan Laporan Keberlanjutan suggestions, or questions related to the 2024 Sustainability Report.
tahun 2024. Namun demikian, Bank senantiasa berupaya untuk In addition, Bank Maspion continues to improve and enhance its
memberikan informasi yang komprehensif dengan mengungkapkan compliance with the standards referred to, such as POJK No. 51/
implikasi finansial akibat perubahan iklim melalui identifikasi awal POJK.03/2017 and SEOJK No. 16/SEOJK.04/2021, as well as referring
kriteria-kriteria PSPK I dan PSPK II. Selain itu, Bank Maspion juga to the GRI Standards, with the aim of ensuring that Bank Maspion’s
terus memperbaiki dan meningkatkan pemenuhan atas standar yang Sustainability Report meets the information needs of all stakeholders.
telah diacu, seperti POJK No. 51/POJK.03/2017 dan SEOJK No. 16/ Criticism, suggestions, responses, and questions regarding this
SEOJK.04/2021 serta merujuk pada Standar GRI yang bertujuan agar integrated report can be submitted through:
Laporan Keberlanjutan Bank Maspion dapat memenuhi kebutuhan
informasi bagi setiap pemangku kepentingan. Adapun kritik, saran,
tanggapan dan pertanyaan terkait Laporan terintegrasi ini dapat
disampaikan melalui:
Kontak terkait Laporan Kantor Pusat
Contact regarding the Report [GRI 2-3] Head Office
Pakuwon Tower
Sekretaris Perusahaan Tunjungan Plaza 6 Lt. 32 & 33.
Corporate Secretary Jl. Embong Malang, No. 21-31, Kel. Kedungdoro,
Kec. Tegalsari, Surabaya 60261 Jawa Timur
Telp. (+62-31) 985 88789
Email: corsec@bankmaspion.co.id
Website: www.bankmaspion.co.id
Penentuan Topik Material dan Batasan Dampak
Determination of Material Topics and Impact Boundaries [GRI 3-1]
Topik material merupakan isu keberlanjutan yang dinilai memiliki Material topics represent sustainability issues that have the
dampak paling signifikan terhadap kinerja dan keberlangsungan Bank, most significant impact on the Bank’s performance and long-term
mencakup aspek ekonomi, lingkungan, dan sosial. Penetapan topik sustainability across economic, environmental, and social aspects.
material dalam laporan ini mengacu pada GRI Topic Standards 2021 The identification of material topics in this report refers to the GRI
serta mempertimbangkan konteks bisnis dan karakteristik operasional Topic Standards 2021 and considers the Bank’s business context and
Bank. operational characteristics.
Proses penentuan topik material dilakukan melalui empat tahapan The material topic determination process was carried out through the
utama sebagai berikut: following four key stages:
1. Pemahaman Konteks Bisnis 1. Understanding the Business Context
Bank melakukan kajian terhadap konteks bisnis, model usaha, dan The Bank assessed its business context, operating environment,
lingkungan operasional untuk mengidentifikasi area utama yang and business model to identify key areas relevant to sustainability
relevan dengan isu keberlanjutan. issues.
2. Identifikasi Dampak 2. Impact Identification
Berdasarkan pemahaman tersebut, Bank mengidentifikasi dampak Based on this assessment, the Bank identified actual and potential
yang telah terjadi maupun yang berpotensi terjadi di masa depan, impacts that may arise, including both positive and negative
baik yang bersifat positif maupun negatif, terhadap pemangku impacts on stakeholders and the environment.
kepentingan serta lingkungan.
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3. Penilaian dan Prioritisasi Dampak 3. Impact Assessment and Prioritization
Setiap dampak yang teridentifikasi selanjutnya dinilai tingkat Each identified impact was evaluated for its level of significance by
signifikansinya dengan melibatkan pemangku kepentingan melalui engaging stakeholders through a materiality survey to capture their
survei materialitas guna memperoleh pandangan terkait prioritas perspectives on priority sustainability issues. Impacts assessed
isu keberlanjutan. Dampak yang dinilai paling signifikan kemudian as most significant were then prioritized for disclosure. Although
diprioritaskan untuk dilaporkan. Dalam proses ini, meskipun belum external experts were not yet involved, Management provided
melibatkan pakar eksternal, Manajemen memberikan arahan strategic direction and oversight of economic, environmental, and
strategis serta melakukan pemantauan atas dampak ekonomi, social impacts.
lingkungan, dan sosial.
4. Penetapan Topik Material 4. Material Topic Determination
Berdasarkan hasil penilaian dan pemantauan tersebut, Bank Based on the results of the assessment and monitoring process,
menetapkan topik material beserta tingkat prioritasnya sebagai the Bank finalized its material topics and their respective priority
dasar penyusunan Laporan Keberlanjutan. Diagram alur berikut levels as the basis for the Sustainability Report. The flowchart
menggambarkan tahapan penentuan topik material yang below illustrates the stages of the material topic determination
diterapkan oleh Bank. process applied by the Bank.
TAHAP 1 TAHAP 2 TAHAP 3 TAHAP 4
STAGE 1 STAGE 2 STAGE 3 STAGE 4
Memahami konteks keberlanjutan Mengidentifikasi dampak aktual dan Menilai dampak aktual dan potensial. Memprioritaskan dampak yang paling
Bank. potensial. signifikan untuk dilaporkan.
Understanding the context of the Identifying actual and potential Assessing actual and potential Prioritising the most significant
Bank's sustainability. impacts. impacts. impacts for reporting.
Daftar topik material adalah sebagai berikut: [GRI 3-2] The list of material Topics is as follows: [GRI 3-2]
Topik Material Pengungkapan Alasan Mengapa Topik Material
Material Topics Disclosure Reasons Why Material Topics [GRI 3-3]
Ekonomi
Economy
Kinerja Ekonomi GRI 201-1, 201-2, 201- 3, 201-4 Berdampak signifikan bagi pemangku kepentingan
Economic Performance Have significant impacts on the stakeholders
Rasio standar upah karyawan entry-level GRI 202-1, 202-2 Berdampak signifikan bagi karyawan
berdasarkan jenis kelamin terhadap upah minimum Have significant impacts on the employees
regional
Ratios of standard entry level wage by gender
compared to
local minimum wage
Dampak Ekonomi Tidak Langsung GRI 203-1, 203-2 Berdampak signifikan bagi pemangku kepentingan
Indirect Economic Impact Have significant impacts on the stakeholders
Anti Korupsi GRI 205-1, 205-2, 205-3 Berdampak signifikan bagi keberlangsungan bisnis Bank
Anti-Corruption Have significant impacts on the Bank’s business continuity
Lingkungan
Environment
Energi GRI 302-1, 302-2, 302-3, 302-4, 302-5 Berdampak signifikan bagi keberlanjutan lingkungan dan
Energy kesehatan masyarakat
Have significant impacts on the sustainability of the
environment and the community
Sumber Daya Air dan Air Limbah OJK F.8, GRI 303-1, 303-2, 303-3, Berdampak signifikan bagi keberlanjutan lingkungan dan
Water Resources and Effluent 303-4, 303-5 kesehatan masyarakat
Have significant impacts on the sustainability of the
environment and the community
Emisi OJK F.6, OJK F.7, OJK F.12, GRI 305-1, Berdampak signifikan bagi keberlanjutan lingkungan dan
Emission 305-2, 305-3, 305-4, 305-5, 305-6, kesehatan masyarakat
305-7 Have significant impacts on the sustainability of the
environment and the community
...
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LAPORAN KEBERLANJUTAN
Sustainability Report
Topik Material Pengungkapan Alasan Mengapa Topik Material
Material Topics Disclosure Reasons Why Material Topics [GRI 3-3]
Limbah OJK F.14, GRI 306-1, 306-2, 306-3, Berdampak signifikan bagi keberlanjutan lingkungan dan
Waste 306-4, 306-5 kesehatan masyarakat
Have significant impacts on the sustainability of the
environment and the community
Sosial
Social
Kekaryawanan OJK F.18, OJK F.19, OJK Berdampak signifikan bagi karyawan dan mitra kerja
Employment F.20, OJK F.21, OJK F.22,GRI 401-1, Have significant impacts on the employees and partners
401-2, 401-3
Pengelolaan Keselamatan dan Kesehatan Kerja OJK F.21, GRI 403-1, 403-2, 403-3, Berdampak signifikan bagi karyawan dan mitra kerja
Occupational Health and Safety Management 403-4, 403-5, 403-6, 403-7, 403-8, Have significant impacts on the employees and partners
403-9, 403-10
Pengembangan Kompetensi dan Karir Karyawan OJK F.22, GRI 404-1, 404-2, 404-3 Berdampak signifikan bagi karyawan
Employee Competency and Career Development Have significant impacts on the employees
Keberagaman dan Kesetaraan Peluang OJK F.18, OJK F.19, OJK Berdampak signifikan bagi karyawan
Diversity and Equal Opportunities F.20,GRI 405-1, 405-2, 406-1 Have significant impacts on the employees
Pemberdayaan Masyarakat OJK F.23, OJK F.25, GRI 413-1, 413-2 Berdampak signifikan bagi masyarakat
Community Empowerment Have significant impacts on the community
Pengaduan Nasabah OJK F.24 Berdampak signifikan bagi nasabah
Customer’s Complaints Have significant impacts on the customers
Menjaga Hak dan Melindungi Pelanggan OJK F.27,GRI 418-1 Berdampak signifikan bagi nasabah
Protecting Customer Rights Have significant impacts on the customers
Dampak dari Produk dan Jasa OJK F.28,GRI 416-1, GRI 416-2 Berdampak signifikan bagi nasabah dan Bank
Impacts of the Products and Services Have significant impacts on the customers and the Bank
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a'J BANKMAsPION
Berkomitmen pada Prinsip Keberlanjutan
Dedicated to Upholding Sustainability Principles
Bagi Bank Maspion, keberlanjutan adalah fondasi dalam setiap pengambilan
keputusan yang menghubungkan kinerja ekonomi, tanggung jawab sosial, dan
kepedulian lingkungan dalam satu arah pertumbuhan yang bertanggung jawab.
II
For Bank Maspion, sustainability is the foundation of every decision, bringing together economic II
performance, social responsibility, and environmental stewardship in a single, responsible
growth journey.
STRATEGI KEBERLANJUTAN SUSTAINABILITY STRATEGY [OJK A.1] [GRI 2-22]
Community
Business Model
Operational Digital
Transformation I Digital
Banking
Bank Maspion memandang keberlanjutan bukan sekadar kewajiban, Bank Maspion views sustainability not merely as a compliance
melainkan sebagai arah strategis dalam membangun pertumbuhan obligation, but as a strategic direction to build resilient, relevant,
yang sehat, relevan, dan berdaya tahan. Strategi keberlanjutan Bank and responsible growth. The Bank’s sustainability strategy is
dirancang untuk menyeimbangkan kinerja ekonomi, tanggung jawab designed to balance economic performance, social responsibility,
sosial, dan kepedulian lingkungan, sekaligus mengintegrasikan prinsip and environmental stewardship, while embedding Environmental,
Lingkungan, Sosial, dan Tata Kelola (LST) ke dalam seluruh proses Social, and Governance (ESG) principles across all business processes,
bisnis, operasional, dan pengambilan keputusan strategis. operations, and strategic decision-making.
Melalui pendekatan yang terstruktur dan terukur, Bank Maspion Through a structured and measurable approach, Bank Maspion
menempatkan keberlanjutan sebagai pengungkit nilai jangka Panjang, positions sustainability as a long-term value driver, for customers,
bagi nasabah, pemegang saham, masyarakat, dan ekosistem keuangan shareholders, communities, and the national financial ecosystem.
nasional.
Pilar Strategi Keberlanjutan Bank Maspion Pillars of Bank Maspion’s Sustainability Strategy
Pendekatan Ekonomi: Mendorong Pertumbuhan yang Inklusif Economic Approach: Driving Inclusive and Resilient Growth
dan Tangguh
Bank Maspion berfokus pada penguatan peran intermediasi yang Bank Maspion focuses on strengthening its role as a responsible
bertanggung jawab melalui inovasi produk dan layanan keuangan financial intermediary through innovative and inclusive financial
yang inklusif, khususnya bagi UMKM sebagai tulang punggung products and services, particularly for MSMEs as the backbone of the
perekonomian nasional. Fokus utama meliputi: national economy. Key focus areas include:
• Penyaluran pembiayaan berkelanjutan dan pembiayaan ke sektor- • Provision of sustainable financing and financing to productive
sektor produktif. sectors.
• Dukungan pembiayaan untuk kegiatan usaha dan proyek yang • Support for environmentally responsible business activities and
berwawasan lingkungan. projects.
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• Perluasan akses keuangan bagi segmen yang belum terlayani • Expansion of financial access for underserved segments.
(underserved).
• Penguatan efisiensi dan daya saing melalui transformasi digital • Enhancement of efficiency and competitiveness through
operasional (Operational Digital Transformation). Operational Digital Transformation.
Pendekatan Lingkungan: Mengelola Dampak dan Mendukung Environmental Approach: Managing Impacts and Supporting
Transisi Hijau the Green Transition
Bank Maspion berkomitmen untuk meminimalkan dampak lingkungan Bank Maspion is committed to minimising the environmental footprint
dari kegiatan operasional sekaligus mengambil peran aktif dalam of its operations while actively supporting the green economy agenda
mendukung agenda ekonomi hijau. Upaya yang dilakukan antara lain: through:
• Penerapan praktik operasional ramah lingkungan, termasuk • Implementation of environmentally friendly operational practices,
efisiensi energi dan pengelolaan limbah yang bertanggung jawab. including energy efficiency and responsible waste management.
• Digitalisasi layanan perbankan untuk mengurangi penggunaan • Digitalisation of banking services to reduce paper usage and
kertas dan jejak karbon. carbon footprint.
• Dukungan pembiayaan terhadap proyek energi terbarukan dan • Financing support for renewable energy projects and
usaha berbasis solusi lingkungan, seperti pengelolaan air bersih environmentally focused businesses, such as clean water
dan daur ulang. management and recycling.
Pendekatan Sosial: Memberdayakan Masyarakat dan Social Approach: Empowering Communities and Expanding
Memperluas Dampak Positif Positive Impact
Pemberdayaan masyarakat menjadi bagian penting dari peran Bank Community empowerment forms a core part of Bank Maspion’s
Maspion dalam membangun ekonomi yang lebih inklusif. Strategi contribution to building a more inclusive economy, through:
sosial Bank diwujudkan melalui:
• Penguatan Community Business Model dan program literasi serta • Strengthening the Community Business Model and financial
inklusi keuangan. literacy and inclusion programmes.
• Penyediaan akses pembiayaan bagi UMKM dan pelaku usaha • Expanding access to financing for MSMEs and small businesses.
kecil.
• Pelaksanaan program tanggung jawab sosial yang berfokus pada • Implementation of social responsibility programmes focusing on
pendidikan, kesehatan, dan penguatan kesejahteraan masyarakat. education, health, and community welfare.
Pendekatan Tata Kelola: Memastikan Pertumbuhan yang Governance Approach: Ensuring Integrity and Responsible
Berintegritas dan Bertanggung Jawab Growth
Bank Maspion menempatkan tata kelola yang baik sebagai fondasi Bank Maspion places good governance as the foundation of its
utama dalam menjalankan strategi keberlanjutan, melalui: sustainability strategy by:
• Penerapan prinsip transparansi, akuntabilitas, dan kepatuhan • Upholding the principles of transparency, accountability, and
terhadap regulasi. regulatory compliance.
• Pelaksanaan penilaian risiko LST secara berkala dalam aktivitas • Conducting regular ESG risk assessments across business and
bisnis dan pembiayaan. financing activities.
• Peran aktif manajemen dalam memberikan arah strategis, • Ensuring active management oversight in providing strategic
memantau kinerja keberlanjutan, dan membangun budaya direction, monitoring sustainability performance, and fostering a
perusahaan yang menjunjung tinggi integritas dan etika. culture of integrity and ethical conduct.
Melalui strategi keberlanjutan yang holistik dan terintegrasi, Bank Through this holistic and integrated sustainability strategy, Bank
Maspion terus memperkuat ketahanannya dalam menghadapi Maspion continues to strengthen its resilience in navigating global and
dinamika global dan nasional, termasuk tantangan perubahan iklim domestic challenges, including climate change and social inequality.
dan kesenjangan sosial. Dengan pendekatan ini, Bank optimistis With this approach, the Bank is confident in delivering sustainable
dapat terus menciptakan nilai tambah yang berkelanjutan sekaligus value while contributing meaningfully to a more inclusive and
berkontribusi nyata bagi masa depan Indonesia yang lebih inklusif dan sustainable future for Indonesia.
berkelanjutan.
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a'J BANKMAsPION
Kegiatan Membangun Budaya Keberlanjutan Activities to Build a Culture of Sustainability [OJK
F.1] [GRI 2-24]
Bagi Bank Maspion, keberlanjutan tidak diposisikan semata sebagai For Bank Maspion, sustainability is not viewed merely as a long-term
agenda jangka panjang, melainkan sebagai pola pikir dan cara kerja objective, but as a way of thinking and working that is consistently
yang diterapkan secara konsisten dalam setiap aktivitas bisnis. Budaya embedded across business and operational activities. Building a
keberlanjutan dibangun untuk memastikan bahwa pertumbuhan usaha sustainability culture is a strategic effort to ensure balanced growth
berjalan selaras dengan tanggung jawab sosial dan kepedulian that aligns economic performance with social responsibility and
terhadap lingkungan. environmental stewardship.
Upaya membangun budaya keberlanjutan tersebut diwujudkan melalui The Bank fosters a sustainability-driven culture through the following
berbagai kegiatan berikut: initiatives:
1. Integrasi Keberlanjutan dalam Nilai dan Perilaku Kerja 1. Embedding Sustainability into Corporate Values and Conduct
Prinsip keberlanjutan diinternalisasikan ke dalam nilai-nilai Sustainability principles are integrated into the Bank’s core values,
perusahaan, seperti layanan prima, kedisiplinan, kolaborasi, including service excellence, discipline, collaboration, dedication,
dedikasi, dan loyalitas. Nilai-nilai ini menjadi rujukan dalam and loyalty. These values guide daily decision-making and work
pengambilan keputusan dan pelaksanaan tugas sehari-hari, practices, ensuring that sustainability becomes an integral part of
sehingga aspek keberlanjutan tercermin dalam perilaku kerja the Bank’s identity.
seluruh insan Bank.
2. Peningkatan Kapasitas dan Kesadaran Karyawan 2. Enhancing Employee Awareness and Capability
Bank secara berkelanjutan menyelenggarakan program edukasi, The Bank regularly conducts training sessions, workshops, and
mulai dari pelatihan, lokakarya, hingga sosialisasi internal. internal communications to strengthen employees’ understanding
Kegiatan ini bertujuan untuk memperluas pemahaman karyawan of sustainable finance, environmental, social, and governance
mengenai keuangan berkelanjutan, pengelolaan risiko lingkungan, (ESG) risk management, and environmentally responsible banking
sosial, dan tata kelola (LST), serta praktik ramah lingkungan dalam practices.
operasional perbankan.
3. Penerapan Praktik Kerja Ramah Lingkungan 3. Promoting Environmentally Responsible Workplace Practices
Budaya keberlanjutan juga diterjemahkan ke dalam aksi nyata di Concrete actions are implemented to support a greener workplace,
lingkungan kerja, antara lain melalui digitalisasi untuk mengurangi such as digitalization to reduce paper usage, minimizing single-
penggunaan kertas, pembatasan plastik sekali pakai, serta use plastics, and implementing waste segregation across work
penerapan pemilahan sampah. Kampanye internal bertema go units. Internal go green campaigns further encourage employees
green mendorong partisipasi aktif karyawan dalam membentuk to actively adopt environmentally friendly behaviors.
kebiasaan kerja yang lebih bertanggung jawab terhadap
lingkungan.
4. Pengembangan Produk dan Layanan Berkelanjutan 4. Advancing Sustainable Products and Services
Sejalan dengan budaya keberlanjutan, Bank terus mengembangkan As part of its sustainability culture, the Bank continues to develop
produk dan layanan yang mendukung inklusi keuangan serta products and services that promote financial inclusion and support
pembiayaan pada sektor-sektor yang memberikan dampak sosial financing for sectors with positive social and environmental
dan lingkungan. Pendekatan ini memperkuat peran Bank sebagai impact. This approach enhances value creation for customers
mitra pembangunan yang berkontribusi pada pertumbuhan while contributing to sustainable development goals.
ekonomi yang inklusif.
5. Pemantauan dan Penyempurnaan Berkelanjutan 5. Continuous Monitoring and Improvement
Seluruh inisiatif keberlanjutan dievaluasi secara berkala untuk Sustainability initiatives are regularly monitored and evaluated
mengukur efektivitas serta dampaknya terhadap pemangku to assess their effectiveness and impact on stakeholders.
kepentingan. Hasil pemantauan tersebut menjadi dasar bagi Bank The outcomes of this process serve as a basis for continuous
dalam melakukan perbaikan berkelanjutan dan mengidentifikasi improvement and future innovation.
peluang inovasi ke depan.
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Melalui pendekatan ini, Bank Maspion menumbuhkan budaya Through these efforts, Bank Maspion strengthens its sustainability
keberlanjutan yang tidak hanya meningkatkan daya saing, tetapi juga culture not only to enhance competitiveness, but also to play an active
memperkuat kontribusi Bank dalam menjaga keseimbangan antara role in balancing economic growth with social and environmental
kepentingan ekonomi, sosial, dan lingkungan secara berkelanjutan. responsibility.
PENERAPAN KEUANGAN BERKELANJUTAN IMPLEMENTATION OF SUSTAINABLE FINANCE [GRI
2-14]
Bagi Bank Maspion, keuangan berkelanjutan dipandang bukan For Bank Maspion, sustainable finance is not merely a regulatory
semata sebagai kewajiban kepatuhan, melainkan sebagai pendekatan requirement, but a strategic approach to managing long-term growth
strategis dalam mengelola pertumbuhan jangka panjang secara responsibly. The Bank implements sustainable finance by taking
bertanggung jawab. Penerapan keuangan berkelanjutan dilakukan into account its business characteristics, internal capacity, and the
dengan mempertimbangkan karakteristik bisnis, kapasitas internal, dynamics of its operating environment, in line with regulations issued
serta dinamika lingkungan usaha Bank, sejalan dengan ketentuan by the Financial Services Authority (OJK).
Otoritas Jasa Keuangan (OJK).
Sebagai wujud komitmen tersebut, Bank menyusun Rencana Aksi As part of this commitment, the Bank has developed a Sustainable
Keuangan Berkelanjutan (RAKB) yang berfungsi sebagai peta jalan Finance Action Plan (RAKB) as a strategic roadmap to integrate
integrasi prinsip keberlanjutan ke dalam strategi, kebijakan, dan sustainability principles into its strategies, policies, and day-to-
aktivitas operasional Bank. RAKB disusun dengan mengacu pada POJK day operations. The RAKB refers to POJK 51/POJK.03/2017 and
51/POJK.03/2017 serta pedoman teknis terkait, guna memastikan relevant technical guidelines, ensuring a balanced and measurable
bahwa aspek ekonomi, sosial, dan lingkungan dikelola secara management of economic, social, and environmental aspects.
seimbang dan terukur.
Dalam implementasinya, keuangan berkelanjutan menjadi kerangka Through its implementation, sustainable finance serves as a guiding
pengambilan keputusan yang mendorong Bank untuk tidak hanya framework for decision-making, encouraging the Bank to focus not
berorientasi pada kinerja finansial, tetapi juga pada penciptaan nilai only on financial performance but also on long-term value creation
jangka panjang bagi pemangku kepentingan. Melalui pendekatan for stakeholders. This approach enables the Bank to contribute
ini, Bank berupaya memperkuat kontribusinya terhadap agenda meaningfully to global development objectives while maintaining
pembangunan global tanpa mengabaikan prinsip kehati-hatian dan prudent and sustainable business practices.
keberlanjutan usaha.
Kontribusi Keuangan Berkelanjutan terhadap SDGs Role of Sustainable Finance in Supporting the SDGs
Sebagai bagian dari peran aktifnya dalam mendukung pembangunan As part of its commitment to sustainable development, Bank Maspion
berkelanjutan, Bank Maspion menyelaraskan inisiatif keuangan aligns its sustainable finance initiatives with the Sustainable
berkelanjutan dengan Sustainable Development Goals (SDGs). Bank Development Goals (SDGs). The Bank focuses on six SDG pillars that
memfokuskan kontribusinya pada enam pilar SDGs yang dinilai paling are most relevant to its business activities and the communities it
relevan dengan kegiatan usaha serta kebutuhan masyarakat di wilayah serves:
operasional Bank, yaitu:
1. Pendidikan Berkualitas (SDG 4) 1. Quality Education (SDG 4)
Mendukung akses layanan keuangan bagi sektor pendidikan Supporting access to financial services for educational institutions
serta pembiayaan program-program yang berkontribusi pada and financing programs that enhance human capital development.
peningkatan kualitas sumber daya manusia.
2. Kesetaraan Gender (SDG 5) 2. Gender Equality (SDG 5)
Mendorong penerapan prinsip kesetaraan dan inklusi di lingkungan Promoting diversity and inclusion within the organization while
kerja, sekaligus menyediakan layanan keuangan yang mendukung providing financial services that support women’s empowerment.
pemberdayaan perempuan.
3. Pekerjaan Layak dan Pertumbuhan Ekonomi (SDG 8) 3. Decent Work and Economic Growth (SDG 8)
Memperluas akses pembiayaan bagi UMKM dan sektor produktif Expanding financing access for MSMEs and productive sectors to
lainnya untuk mendorong pertumbuhan ekonomi yang inklusif dan foster inclusive and sustainable economic growth.
berkelanjutan.
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4. Industri, Inovasi, dan Infrastruktur (SDG 9) 4. Industry, Innovation, and Infrastructure (SDG 9)
Mendukung pembiayaan proyek infrastruktur dan inisiatif berbasis Supporting financing for infrastructure projects and innovation-
inovasi yang memiliki dampak positif bagi perekonomian dan driven initiatives that contribute to economic development.
konektivitas.
5. Konsumsi dan Produksi yang Bertanggung Jawab (SDG 12) 5. Responsible Consumption and Production (SDG 12)
Menerapkan efisiensi operasional dan digitalisasi layanan sebagai Reducing environmental impacts through operational efficiency
upaya mengurangi jejak lingkungan dalam aktivitas perbankan. and service digitalization within banking activities.
6. Penanganan Perubahan Iklim (SDG 13) 6. Climate Action (SDG 13)
Mendukung pembiayaan kegiatan dan proyek yang berorientasi Supporting environmentally friendly projects and encouraging low-
pada perlindungan lingkungan serta penerapan praktik bisnis carbon business practices.
rendah karbon.
Bank menyadari bahwa penerapan keuangan berkelanjutan merupakan The Bank recognizes that sustainable finance is an ongoing journey
proses berkelanjutan yang menuntut pembelajaran, penyesuaian, that requires continuous adaptation and innovation. Through the RAKB,
dan inovasi secara konsisten. Melalui RAKB, Bank menetapkan arah the Bank sets strategic priorities and measurable sustainability targets
strategis dan target keberlanjutan yang realistis dan terukur, sehingga to ensure that each initiative delivers tangible benefits to society and
setiap inisiatif yang dijalankan dapat memberikan dampak nyata bagi the environment.
masyarakat dan lingkungan.
Dengan komitmen tersebut, Bank Maspion terus memperkuat Guided by its sustainability vision, Bank Maspion remains committed
perannya sebagai institusi keuangan yang tidak hanya menciptakan not only to creating economic value, but also to serving as a trusted
nilai ekonomi, tetapi juga berkontribusi dalam membangun fondasi partner in building a more sustainable future for generations to come.
pembangunan yang berkelanjutan bagi generasi mendatang.
O[C[h'l WORK ANO
8 ECONOldlC GROWTH
flf
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Rencana Aksi Keuangan Berkelanjutan di Bank Sustainable Finance Action Plan at Bank Maspion
Maspion
Rencana Aksi Keuangan Berkelanjutan (RAKB) bagi Bank Maspion The Sustainable Finance Action Plan (RAKB) for Bank Maspion serves
diposisikan sebagai instrumen transformasi yang mengarahkan Bank as a transformation framework that guides the Bank in building a
dalam membangun fondasi bisnis yang tangguh dan bertanggung resilient and responsible business foundation. Beyond a planning
jawab. RAKB tidak hanya berfungsi sebagai dokumen perencanaan, document, the RAKB functions as an implementation roadmap to
tetapi sebagai panduan implementatif untuk memastikan bahwa ensure that sustainability principles are consistently embedded in the
prinsip keberlanjutan tertanam secara konsisten dalam pengelolaan Bank’s operations and business activities.
usaha Bank.
RAKB disusun dengan mempertimbangkan dua horizon waktu The RAKB is developed across two time horizons—short-term and
yaitu jangka pendek dan jangka panjang, dengan penekanan awal long-term-with an initial focus on strengthening internal readiness.
pada penguatan kesiapan internal. Fokus utama diarahkan pada Priority is given to enhancing human capital through continuous
peningkatan kapasitas sumber daya manusia melalui program learning programs designed to deepen employees’ understanding of
pembelajaran berkelanjutan yang memperluas pemahaman karyawan Environmental, Social, and Governance (ESG) issues. In parallel, the
terhadap isu Lingkungan, Sosial, dan Tata Kelola (LST). Seiring dengan Bank reviews and maps its financing portfolio to identify opportunities
itu, Bank melakukan penelaahan dan pemetaan portofolio pembiayaan in sectors that generate positive environmental and social impact.
guna mengidentifikasi peluang pada sektor-sektor yang memberikan
manfaat lingkungan dan sosial.
Keberlanjutan sebagai Bagian dari Arah Strategis Embedding Sustainability into the Bank’s Strategic
Bank Direction
Dalam kerangka RAKB, keberlanjutan diperlakukan sebagai bagian Within the RAKB framework, sustainability is treated as an integral
integral dari strategi korporasi, bukan sebagai inisiatif yang berdiri component of corporate strategy rather than a standalone initiative.
sendiri. Direksi memainkan peran kunci dalam mengarahkan agenda The Board of Directors plays a central role in steering the ESG agenda
LST dengan menetapkan fokus prioritas, memastikan pengelolaan by setting priority areas, balancing risks and opportunities, and
risiko yang seimbang, serta menangkap peluang pertumbuhan yang ensuring alignment across business units.
selaras dengan prinsip keberlanjutan.
Pendekatan ini tercermin dalam komitmen Bank untuk memperluas This strategic approach is reflected in the Bank’s commitment
pembiayaan inklusif, khususnya bagi segmen Usaha Mikro, Kecil, to expanding inclusive financing, particularly for Micro, Small,
dan Menengah (UMKM), termasuk pelaku usaha yang masuk dalam and Medium Enterprises (MSMEs), including those classified as
kategori Kegiatan Usaha Berwawasan Lingkungan (KUBL). Dengan Environmentally Sound Business Activities (KUBL). Through this
demikian, strategi bisnis Bank tidak hanya mendorong pertumbuhan, focus, business growth is pursued alongside meaningful social and
tetapi juga memperkuat kontribusi sosial dan lingkungan. environmental contributions.
Landasan Prinsip Keuangan Berkelanjutan Core Principles of Sustainable Finance
Untuk memastikan konsistensi implementasi, Bank Maspion To ensure consistent implementation, Bank Maspion applies four core
menerapkan empat prinsip utama sebagai fondasi keuangan principles of sustainable finance:
berkelanjutan, yaitu:
1. Pengelolaan Risiko Berbasis Keberlanjutan 1. Sustainability-Based Risk Management
Mengintegrasikan pertimbangan lingkungan dan sosial ke dalam Integrating environmental and social considerations into risk
kerangka manajemen risiko guna menjaga kualitas aset dan management frameworks to safeguard asset quality and business
ketahanan usaha. resilience.
2. Dukungan terhadap Sektor Ekonomi Prioritas 2. Development of Priority Economic Sectors
Mengalokasikan pembiayaan kepada sektor-sektor yang Supporting sectors that contribute to inclusive and sustainable
berkontribusi pada pertumbuhan ekonomi yang inklusif dan economic growth.
berkelanjutan.
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3. Penguatan Tata Kelola Perusahaan 3. Strong Corporate Governance
Mendorong penerapan tata kelola yang baik, termasuk transparansi Upholding sound governance practices, including transparency
dan akuntabilitas dalam pengelolaan dampak lingkungan dan sosial. and accountability in managing environmental and social impacts.
4. Peningkatan Kapasitas dan Kolaborasi 4. Capacity Building and Collaborative Partnerships
Memperkuat sinergi melalui kemitraan strategis lintas pemangku Strengthening synergies through cross-sector collaboration to
kepentingan untuk mempercepat penerapan keuangan enhance sustainable finance implementation.
berkelanjutan.
Kontribusi terhadap Agenda Pembangunan Commitment to Sustainable Development
Berkelanjutan
Sebagai bagian dari perannya dalam mendukung pembangunan As part of its responsibility to support national development agendas,
nasional, Bank Maspion menyelaraskan inisiatif keberlanjutan dengan Bank Maspion aligns its sustainability initiatives with medium- and
arah kebijakan pembangunan jangka menengah dan panjang, serta long-term development plans as well as the 3P principle (People,
prinsip 3P (People, Planet, Profit) dan LST. Pendekatan ini menjadi Planet, Profit) and ESG. This approach underpins long-term value
dasar penciptaan nilai jangka panjang sekaligus memperkuat daya creation while reinforcing the Bank’s resilience and competitiveness.
saing Bank.
Menjawab tantangan perubahan iklim, Bank juga mengarahkan In response to climate-related challenges, the Bank also prioritizes
pembiayaan dan inovasi layanannya untuk mendukung upaya mitigasi climate risk mitigation and adaptation by supporting environmentally
dan adaptasi risiko iklim. Komitmen ini diwujudkan melalui dukungan friendly projects and advancing sustainable financial innovations. [GRI
terhadap proyek ramah lingkungan serta pengembangan layanan 2-16]
keuangan yang mendorong transisi menuju ekonomi rendah karbon.
[GRI 2-16]
Penguatan Produk dan Layanan Berkelanjutan Advancing Sustainable Products and Services
Sejalan dengan RAKB, Bank Maspion secara bertahap memperluas In line with RAKB, Bank Maspion is gradually expanding the scope of
cakupan produk dan layanan keuangan berkelanjutan, baik dari sisi its sustainable financial products and services, both in terms of fund
penghimpunan dana maupun penyaluran pembiayaan. Langkah ini collection and financing distribution. This step is aimed at responding
ditujukan untuk merespons kebutuhan nasabah akan solusi keuangan to customer needs for financial solutions that are not only competitive
yang tidak hanya kompetitif, tetapi juga bertanggung jawab. but also responsible.
Melalui penguatan portofolio berkelanjutan, Bank menegaskan Through the strengthening of its sustainable portfolio, the Bank affirms
perannya sebagai mitra keuangan yang mendukung terbentuknya its role as a financial partner that supports the formation of a low-
ekosistem ekonomi rendah karbon dan pembangunan yang lebih carbon economic ecosystem and more inclusive development. [OJK
inklusif. [OJK F.26] F.26]
...
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LAPORAN KEBERLANJUTAN
Sustainability Report
Ikhtisar Kinerja Keberlanjutan
Sustainable Performance Highlights
Kinerja Ekonomi [OJK B.1] [GRI 204-1] Economic Performance [OJK B.1] [GRI 204-1]
Keterangan Satuan
2025 2024 2023
Description Unit
Aset Ribuan Rupiah 22.416.231.615 22.305.050.012 19.665.962.966
Asset Thousand Rupiah
Pendapatan Bunga, Bersih Ribuan Rupiah 676.521.681 712.464.334 531.755.790
Net interest income Thousand Rupiah
Laba Tahun Berjalan Ribuan Rupiah 31.818.493 (247.211.570) 63.253.410
Current year profit Thousand Rupiah
Beban Pajak, bersih* Ribuan Rupiah (15.635.307) 64.075.261 20.570.476
Tax Expense, net* Thousand Rupiah
Laba Per Saham Dasar Rupiah 1,76 (13,66) 6,72
Basic Earnings Per Share Rupiah
Total Nasabah** Nasabah 65.471 74.415 74.019
Total Customers** Customers
Jumlah Pemasok/Vendor Lokal Pemasok/Vendor 327 148 N/A
Total Local Supplier/Vendor Supplier/Vendor
Persentase Pemasok/Vendor Lokal % 96% 96,73% N/A
Percentage of Local Supplier/Vendor
Produk Ramah Lingkungan
Environmental Friendly Product
Total Kredit/Pembiayaan Kegiatan Usaha Berkelanjutan Rp 949.616.143.074 1.435.886.240.366 1.346.357.297.652
Total Credit/Financing for Sustainable Business
Activities***
Presentasi Total Kredit/Pembiayaan Kegiatan Usaha % 5,48 8,74 10,16
Berkelanjutan terhadap Total Kredit/Pembiayaan Bank
Presentation of Total Credit/Financing for Sustainable
Business Activities to Total Bank Credit/Financing***
* :Beban pajak bersih hanya bersumber dari PPh Badan (bukan keseluruhan pajak yang dibayarkan oleh Bank)
* :Net tax expense is only from Corporate Income Tax (not the entire tax paid by the Bank)
**: Total nasabah yang mempunyai portfolio di Bank
**: Total customers who have a portfolio at the Bank
***: Posisi per September
***: Position as of September
Kinerja Lingkungan Environmental Performance [OJK B.2]
Keterangan Satuan
2025 2024 2023
Description Unit
Penggunaan Listrik kWh 3.320.574 4.019.477 1.494.279
Electricity Usage
GigaJoule 11.954 14.470,12 5.379,40
Penggunaan BBM liter 17.737 45.668 N/A
Fuel Usage
GigaJoule 607 1.561,85 N/A
Penggunaan Energi (Listrik dan BBM) GigaJoule 12.561 16.031,97 5.379,40
Energy Usage (Electricity and Fuel
Emisi GRK Cakupan 1 Ton Co2eq 43,23 109,93 N/A
Scope 1 GHG Emission
Emisi GRK Cakupan 2 Ton Co2eq 3.154,54 3.818,50 1.300,02
Scope 2 GHG Emission
Jumlah Emisi GRK (Cakupan dan Ton Co2eq 3.197,77 3.928,43 1.300,02
Cakupan 2)
Total GHG Emission (Scope 1 and
Scope 2)
Penambahan (Pengurangan) Jumlah Ton Co2eq (730,66) 2.628,41 188,1
Emisi GRK
Addition (Reduction) of Total GHG
Emission
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a'J BANKMAsPION
Keterangan Satuan
2025 2024 2023
Description Unit
Pemakaian Air m3 147.210 547.831 13.073
Water Usage
Pemakaian Kertas Rim 997 1.790 4.291
Paper Usage Reams
Jumlah Limbah Ton 2,49 4,48 4,58
Total Waste
Penambahan (Pengurangan) Jumlah Ton (1,99) 0,10 4,58
Limbah
Addition (Reduction) of Total Waste
Program Pelestarian Program Pada tahun 2025, Bank melaksanakan kegiatan penanaman pohon dalam program “Green
Keanekaragaman Hayati Threads: Roots for the Future” sebagai bagian dari upaya pelestarian keanekaragaman
Biodiversity Preservation Program hayati.
In 2025, the Bank will carry out tree planting activities as part of the “Green Threads:
Roots for the Future” program as part of its efforts to preserve biodiversity.
Kinerja Sosial Social Performance [OJK B.3]
Keterangan Satuan
2025 2024 2023
Description Unit
Jumlah Pegawai Orang 844 946 826
Number of Employees Person
Rekrutmen* Orang 99 120 146
Recruitment* Person
Tingkat Perputaran Pegawai (tahun) % 23,8 18,4 14,3
Employee Turnover Rate (year)
Pelatihan Jumlah Topik 514 366 122
Training Number of Topic
Jumlah Kecelakaan Kerja selama 1 - -
kegiatan
operasional Bank Frequency Rate (FR)
Number of Work Accidents during
the Bank’s
operational activities
Jumlah Pelayanan dan Penyelesaian Jumlah 181 91 89
Pengaduan Nasabah Total
Number of Services and Settlement
of Consumer Complaints
* : Secara total, tanpa memperhitungkan jumlah yang tidak lulus probation/resign
* :In total, without considering the numberof employees that did not pass the probation/resign
...
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LAPORAN KEBERLANJUTAN
Sustainability Report
Pesan Direksi
Board of Directors’ Message [OJK D.1] [GRI 2-22, 2-23]
Para Pemangku Kepentingan yang terhormat, Dear Stakeholders,
Direksi Bank Maspion memandang keberlanjutan sebagai fondasi The Board of Directors of Bank Maspion views sustainability as a
penting dalam menjaga pertumbuhan usaha yang sehat, bertanggung fundamental foundation in maintaining responsible, resilient, and
jawab, dan berdaya tahan. Dalam dinamika ekonomi dan transformasi sustainable business growth. Amid the evolving dynamics of the
sektor keuangan yang terus berkembang, Bank berkomitmen untuk financial sector and broader economic environment, the Bank remains
mengintegrasikan aspek ekonomi, sosial, dan lingkungan secara committed to integrating economic, social, and environmental
seimbang dalam setiap keputusan strategis dan operasional. considerations into every strategic and operational decision.
Bagi Bank Maspion, keberlanjutan bukan sekadar kewajiban kepatuhan For Bank Maspion, sustainability is not merely a regulatory compliance
terhadap regulasi, tetapi merupakan bagian dari arah strategis requirement, but a strategic direction to create long-term value for
Perseroan untuk menciptakan nilai jangka panjang bagi pemegang shareholders, customers, employees, and the wider community. This
saham, nasabah, karyawan, serta masyarakat luas. Pendekatan ini commitment is reflected through the integration of Environmental,
dilakukan melalui integrasi prinsip Lingkungan, Sosial, dan Tata Kelola Social, and Governance (ESG) principles into the Bank’s business
(LST) dalam strategi bisnis, manajemen risiko, pengembangan produk, strategy, risk management framework, product development, and
serta tata kelola perusahaan yang baik. corporate governance practices.
Melalui Laporan Keberlanjutan ini, Bank Maspion menyampaikan Through this Sustainability Report, Bank Maspion presents its strategic
berbagai langkah strategis, capaian, serta komitmen berkelanjutan initiatives, achievements, and ongoing commitments throughout 2025
yang telah dilaksanakan sepanjang tahun 2025 dalam mendukung in supporting inclusive and sustainable economic development.
pembangunan ekonomi yang inklusif dan berkelanjutan.
Kebijakan untuk Merespon Tantangan dalam Policies to Address Challenges in Implementing the
Pemenuhan Strategi Keberlanjutan [OJK E.5] Sustainability Strategy [OJK E.5]
Dalam menghadapi berbagai tantangan global maupun domestik, In responding to various global and domestic challenges, including
termasuk perubahan iklim, kesenjangan sosial, serta dinamika regulasi climate change, social inequality, and the evolving regulatory landscape
di sektor keuangan, Bank Maspion terus memperkuat kebijakan in the financial sector, Bank Maspion continues to strengthen its
keberlanjutan sebagai bagian dari strategi bisnis jangka panjang. sustainability policies as part of its long-term business strategy.
Direksi memastikan bahwa implementasi strategi keberlanjutan The Board of Directors ensures that sustainability initiatives are
dilakukan secara terstruktur melalui penyusunan Rencana Aksi implemented in a structured and measurable manner through the
Keuangan Berkelanjutan (RAKB) yang berfungsi sebagai peta jalan Sustainable Finance Action Plan (RAKB), which serves as a roadmap
dalam mengintegrasikan prinsip keberlanjutan ke dalam kebijakan, for integrating sustainability principles into the Bank’s policies,
proses bisnis, serta aktivitas operasional Bank. RAKB disusun dengan business processes, and operational activities. The RAKB is developed
mengacu pada ketentuan POJK No. 51/POJK.03/2017 mengenai in accordance with OJK Regulation No. 51/POJK.03/2017 concerning
penerapan keuangan berkelanjutan bagi lembaga jasa keuangan. the implementation of sustainable finance for financial institutions.
Dalam implementasinya, Bank menerapkan pendekatan yang In its implementation, the Bank adopts a comprehensive approach by
menyeluruh melalui penguatan empat dimensi utama keberlanjutan, strengthening four key sustainability dimensions:
yaitu:
• Pendekatan ekonomi, melalui penguatan fungsi intermediasi yang • Economic approach, by reinforcing responsible financial
bertanggung jawab serta peningkatan pembiayaan kepada sektor intermediation and expanding financing to productive sectors and
produktif dan UMKM. MSMEs.
• Pendekatan lingkungan, melalui pengelolaan dampak lingkungan • Environmental approach, by managing the environmental impact of
operasional dan dukungan terhadap kegiatan usaha yang operational activities and supporting environmentally responsible
berwawasan lingkungan. business initiatives.
• Pendekatan sosial, melalui peningkatan inklusi keuangan serta • Social approach, by promoting financial inclusion and implementing
program pemberdayaan masyarakat. community empowerment programs.
• Pendekatan tata kelola, melalui penerapan prinsip transparansi, • Governance approach, by upholding transparency, accountability,
akuntabilitas, dan manajemen risiko yang terintegrasi dengan and risk management frameworks that incorporate ESG
aspek LST. considerations.
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a'J BANKMAsPION
Melalui kebijakan tersebut, Bank Maspion berupaya memastikan Through these policies, Bank Maspion strives to ensure that its growth
bahwa strategi pertumbuhan yang dijalankan tetap sejalan dengan strategy remains aligned with prudent banking principles, long-term
prinsip kehati-hatian, keberlanjutan usaha, serta kepentingan para sustainability, and the interests of all stakeholders.
pemangku kepentingan.
Penerapan Keuangan Berkelanjutan dan Implementation of Sustainable Finance and
Kinerja Keberlanjutan 2025 Sustainability Performance in 2025
Sepanjang tahun 2025, Bank Maspion terus memperkuat implementasi Throughout 2025, Bank Maspion continued to strengthen the
keuangan berkelanjutan sebagai bagian dari upaya menciptakan nilai implementation of sustainable finance as part of its commitment to
jangka panjang yang seimbang antara kinerja finansial dan dampak creating long-term value while balancing financial performance with
sosial serta lingkungan. social and environmental impact.
Dari sisi kinerja ekonomi, Bank mencatatkan total aset sebesar From an economic perspective, the Bank recorded total assets of
Rp22,4 triliun dengan laba tahun berjalan sebesar Rp31,8 miliar, yang Rp22.4 trillion and achieved a current year profit of Rp31.8 billion,
mencerminkan upaya pemulihan kinerja serta penguatan fondasi reflecting efforts to strengthen the Bank’s financial foundation and
bisnis Perseroan. Bank juga terus memperluas kontribusi terhadap operational resilience. The Bank also maintained its commitment to
pembiayaan kegiatan usaha berkelanjutan yang mencapai Rp949,6 sustainable financing, with total financing for sustainable business
miliar atau sekitar 5,48% dari total portofolio pembiayaan Bank. activities reaching Rp949.6 billion, representing 5.48% of the Bank’s
total financing portfolio.
Pada aspek lingkungan, Bank Maspion menunjukkan peningkatan In terms of environmental performance, Bank Maspion demonstrated
efisiensi operasional yang tercermin dari penurunan konsumsi energi improved operational efficiency, as reflected in the reduction of energy
dan emisi gas rumah kaca. Total emisi GRK (cakupan 1 dan 2) tercatat consumption and greenhouse gas emissions. Total GHG emissions
sebesar 3.197,77 ton CO2eq, menurun dibandingkan tahun sebelumnya. (Scope 1 and Scope 2) amounted to 3,197.77 tons of CO2 equivalent,
Upaya efisiensi ini didukung oleh digitalisasi operasional, pengurangan representing a decrease compared with the previous year. These
penggunaan kertas, serta pengelolaan energi yang lebih efektif. improvements were supported by operational digitalization, reduced
paper usage, and more efficient energy management practices.
Bank juga menjalankan berbagai inisiatif pelestarian lingkungan, salah The Bank also implemented environmental initiatives, including the
satunya melalui program “Green Threads: Roots for the Future”, yang “Green Threads: Roots for the Future” program, which involved tree-
mencakup kegiatan penanaman pohon sebagai kontribusi terhadap planting activities aimed at supporting biodiversity preservation and
pelestarian keanekaragaman hayati. environmental sustainability.
Dari sisi sosial, Bank Maspion terus memperkuat peran dalam From a social perspective, Bank Maspion continued to strengthen its
mendorong inklusi keuangan dan pemberdayaan masyarakat, termasuk role in promoting financial inclusion and community empowerment,
melalui dukungan pembiayaan kepada UMKM, peningkatan literasi particularly through financing support for MSMEs, financial literacy
keuangan, serta berbagai program tanggung jawab sosial yang programs, and corporate social responsibility initiatives focusing on
berfokus pada pendidikan, kesehatan, dan kesejahteraan masyarakat. education, health, and community welfare.
Strategi Pencapaian Target Strategy for Achieving Sustainability Targets
Ke depan, Bank Maspion akan terus memperkuat strategi Looking ahead, Bank Maspion will continue to strengthen its
keberlanjutan melalui pendekatan yang terintegrasi antara strategi sustainability strategy through an integrated approach that aligns
bisnis, manajemen risiko, dan tata kelola perusahaan. business strategy, risk management, and corporate governance.
Beberapa fokus utama yang menjadi prioritas Bank dalam mencapai The Bank’s key priorities in achieving its sustainability targets include:
target keberlanjutan antara lain:
• Penguatan portofolio pembiayaan berkelanjutan, khususnya pada • Expanding sustainable financing portfolios, particularly in
sektor produktif dan kegiatan usaha berwawasan lingkungan. productive sectors and environmentally responsible business
activities.
• Peningkatan kapasitas internal, melalui pengembangan • Strengthening internal capacity, including enhancing employee
kompetensi sumber daya manusia terkait pengelolaan risiko LST competencies related to ESG risk management and sustainable
dan praktik keuangan berkelanjutan. finance practices.
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LAPORAN KEBERLANJUTAN
Sustainability Report
• Pengembangan produk dan layanan keuangan berkelanjutan, yang • Developing sustainable financial products and services, aimed at
mendukung inklusi keuangan serta kebutuhan pembiayaan sektor promoting financial inclusion and supporting sectors that generate
yang memberikan dampak sosial dan lingkungan positif. positive social and environmental impacts.
• Peningkatan efisiensi operasional berbasis digital, untuk • Improving digital-based operational efficiency, to reduce
mengurangi jejak lingkungan sekaligus meningkatkan efektivitas environmental footprint while enhancing service effectiveness for
layanan kepada nasabah. customers.
• Penguatan tata kelola keberlanjutan, melalui pemantauan dan • Strengthening sustainability governance, through continuous
evaluasi berkala atas implementasi RAKB serta integrasi aspek monitoring and evaluation of the Sustainable Finance Action Plan
LST dalam kerangka manajemen risiko Bank. (RAKB) and integrating ESG considerations into the Bank’s risk
management framework.
Dengan strategi tersebut, Bank Maspion berupaya memperkuat Through these strategic priorities, Bank Maspion aims to reinforce
perannya sebagai institusi keuangan yang mampu mendorong its role as a financial institution that supports inclusive economic
pertumbuhan ekonomi yang inklusif sekaligus mendukung transisi growth while contributing to the transition toward a more sustainable
menuju ekonomi yang lebih berkelanjutan. economy.
Apresiasi Appreciation
Bank Maspion menyadari bahwa perjalanan menuju keberlanjutan The Board of Directors recognizes that the journey toward sustainability
merupakan proses jangka panjang yang memerlukan komitmen, is a long-term process that requires strong commitment, consistency,
konsistensi, serta kolaborasi dengan seluruh pemangku kepentingan. and collaboration with all stakeholders. Therefore, the Bank continues
Oleh karena itu, Bank terus mendorong inovasi, meningkatkan kapasitas to encourage innovation, strengthen internal capabilities, and enhance
internal, serta memperkuat sinergi dengan regulator, nasabah, mitra partnerships with regulators, customers, business partners, and the
usaha, dan masyarakat. community.
Dengan fondasi tata kelola yang kuat serta strategi keberlanjutan With strong governance foundations and an integrated sustainability
yang terintegrasi, Bank Maspion optimistis dapat terus menciptakan strategy, Bank Maspion remains confident in its ability to create
nilai tambah yang berkelanjutan bagi seluruh pemangku kepentingan sustainable value for stakeholders while contributing to inclusive,
sekaligus berkontribusi pada pembangunan ekonomi yang inklusif, resilient, and sustainable economic development in Indonesia.
tangguh, dan berkelanjutan di Indonesia.
Direksi juga menyampaikan apresiasi kepada seluruh pemangku The Board of Directors would also like to express its sincere
kepentingan atas dukungan dan kepercayaan yang diberikan kepada appreciation to all stakeholders for their continued trust and support
Bank Maspion dalam menjalankan komitmen keberlanjutan ini. for Bank Maspion’s sustainability initiatives. This support serves as
Dukungan tersebut menjadi motivasi bagi Bank untuk terus melangkah an important motivation for the Bank to continue advancing toward a
maju dalam menciptakan masa depan yang lebih baik bagi generasi more sustainable future for generations to come.
mendatang.
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STRONGER Through Change | Annual Report
10 Menuju
Perekonomian yang
Berkelanjutan
Heading Toward
Sustainable Economy
Page 445
[ii BANKMAsPION
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a'J BANKMAsPION
Bank berkomitmen untuk mendukung ekonomi berkelanjutan dengan
II
mengembangkan produk dan layanan keuangan yang inklusif. Melalui inovasi dan
kolaborasi, Bank terus memperkuat portofolio pembiayaan berkelanjutan serta
mengintegrasikan prinsip-prinsip keberlanjutan dalam setiap operasionalnya.
The Bank is committed to supporting a sustainable economy by developing inclusive financial
,,
products and services. Through innovation and collaboration, the Bank continues to strengthen
its sustainable financing portfolio and integrate sustainability principles in its operations.
Tinjauan Perekonomian & Ketahanan Sistem Perbankan
Economic Review & Banking System Resilience
Pada 2025, perekonomian global tumbuh secara moderat di tengah In 2025, the global economy expanded at a moderate pace amid
tingkat ketidakpastian yang masih tinggi. Normalisasi kebijakan persistently high uncertainty. Monetary policy normalization in
moneter di negara maju, volatilitas harga komoditas, serta advanced economies, commodity price volatility, and rising geopolitical
meningkatnya tensi geopolitik dan fragmentasi perdagangan global tensions and trade fragmentation continued to shape global economic
terus membentuk dinamika ekonomi dunia. Di tengah kondisi tersebut, conditions. Against this backdrop, Indonesia’s economy demonstrated
perekonomian Indonesia mampu mempertahankan kinerja yang solid resilient and stable performance.
dan relatif stabil.
Badan Pusat Statistik (BPS) mencatat pertumbuhan ekonomi Indonesia Statistics Indonesia (BPS) recorded Indonesia’s economic growth at
tahun 2025 sebesar 5,11%, meningkat dibandingkan tahun 2024 5.11% in 2025, an improvement from 5.03% in 2024. This growth
sebesar 5,03%. Pertumbuhan ini didorong oleh penguatan konsumsi was supported by stronger domestic consumption and investment,
domestik dan investasi, serta kontribusi positif ekspor barang dan alongside a positive contribution from exports of goods and
jasa yang mencatatkan pertumbuhan tertinggi dari sisi pengeluaran. services, which posted the highest growth on the expenditure side.
Capaian tersebut mencerminkan ketahanan permintaan domestik serta These developments reflect the resilience of domestic demand and
daya saing ekonomi nasional di tengah perlambatan global. Indonesia’s economic competitiveness amid global headwinds.
Stabilitas harga tetap terjaga dalam kisaran sasaran, meskipun Price stability remained well within the targeted range, despite
terdapat tekanan musiman pada akhir tahun. Inflasi tahunan (yoy) seasonal pressures toward year-end. Year-on-year inflation in
pada Desember 2025 tercatat sebesar 2,92%, menunjukkan inflasi December 2025 stood at 2.92%, indicating a relatively contained
yang relatif terkendali dan tetap mendukung daya beli masyarakat. inflation environment that continued to support household purchasing
Sejalan dengan upaya menjaga stabilitas makroekonomi dan nilai power. In line with efforts to safeguard macroeconomic and exchange
tukar di tengah dinamika global, Bank Indonesia mempertahankan BI- rate stability amid global volatility, Bank Indonesia maintained the BI-
Rate pada level 4,75% hingga akhir 2025, disertai penguatan bauran Rate at 4.75% through the end of 2025, complemented by a reinforced
kebijakan moneter, makroprudensial, dan sistem pembayaran guna policy mix to support sustainable economic growth.
menopang pertumbuhan ekonomi yang berkelanjutan.
Ketahanan sistem perbankan nasional juga terjaga dengan baik The resilience of Indonesia’s banking system was also well maintained
sepanjang 2025. Kinerja intermediasi tetap kuat, didukung oleh throughout 2025. Financial intermediation remained robust,
permodalan yang solid dan likuiditas yang memadai. Otoritas Jasa underpinned by strong capital buffers and ample liquidity. The Financial
Keuangan (OJK) mencatat bahwa hingga Desember 2025, kredit Services Authority (OJK) reported that as of December 2025, bank
perbankan tumbuh 9,63% (yoy) menjadi Rp8.586 triliun, sementara credit grew by 9.63% year-on-year to IDR 8,586 trillion, while third-
Dana Pihak Ketiga (DPK) meningkat 13,83% (yoy) menjadi Rp10.059 party funds (DPK) increased by 13.83% year-on-year to IDR 10,059
triliun. Perkembangan ini mencerminkan kemampuan perbankan dalam trillion. These trends highlight the banking sector’s continued capacity
menghimpun dana dan menyalurkan pembiayaan secara berkelanjutan. to mobilize funds and extend financing to the economy.
Dari sisi likuiditas, kondisi perbankan berada jauh di atas ambang Liquidity conditions remained comfortably above regulatory thresholds,
batas regulasi, tercermin pada rasio AL/NCD sebesar 126,15%, AL/ as reflected in a Liquid Assets to Non-Core Deposits (AL/NCD) ratio
DPK sebesar 28,57%, serta Liquidity Coverage Ratio (LCR) sebesar of 126.15%, a Liquid Assets to Deposits (AL/DPK) ratio of 28.57%,
200,97%. Kualitas aset dan kemampuan perbankan dalam menyerap and a strong Liquidity Coverage Ratio (LCR) of 200.97%. Asset quality
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MENUJU PEREKONOMIAN YANG BERKELANJUTAN
Heading Toward Sustainable Economy
risiko juga tetap terjaga. OJK mencatat NPL gross sebesar 2,05% dan and risk absorption capacity were also well preserved. OJK recorded
NPL net sebesar 0,79%, dengan Loan at Risk (LaR) sebesar 8,77% yang a gross NPL ratio of 2.05% and a net NPL ratio of 0.79%, alongside
menunjukkan tren penurunan, mencerminkan penerapan manajemen a declining Loan at Risk (LaR) ratio of 8.77%, indicating prudent risk
risiko yang pruden. management practices.
Dari sisi permodalan dan profitabilitas, perbankan nasional In terms of capitalization and profitability, the banking sector remained
menunjukkan tingkat ketahanan yang kuat, dengan Capital Adequacy highly resilient, with a Capital Adequacy Ratio (CAR) of 25.89% and a
Ratio (CAR) sebesar 25,89% dan Return on Assets (ROA) sebesar Return on Assets (ROA) of 2.53%. Overall, the combination of stable
2,53%. Dengan kombinasi pertumbuhan ekonomi yang stabil, inflasi economic growth, contained inflation, and a well-capitalized and liquid
yang terkendali, serta sistem perbankan yang likuid, berkapital kuat, banking system with manageable credit risk positioned Indonesia’s
dan memiliki risiko kredit yang terkelola dengan baik, sistem keuangan financial system in 2025 to effectively support economic financing
Indonesia pada 2025 berada pada posisi yang solid untuk mendukung while maintaining stability amid global uncertainty.
pembiayaan perekonomian nasional sekaligus menjaga stabilitas di
tengah ketidakpastian global.
Operasi Bisnis Berkelanjutan
Sustainable Business Operation [GRI 3-3]
Bank Maspion berkomitmen untuk menjadi institusi keuangan Bank Maspion is committed to becoming a regional leading financial
terdepan di tingkat regional dalam penerapan Keuangan institution in the implementation of Sustainable Finance, as stated
Berkelanjutan, sebagaimana tercantum dalam Rencana Aksi Keuangan in the Sustainable Finance Action Plan. This commitment is realized
Berkelanjutan. Komitmen ini diwujudkan melalui pengembangan through internal capacity building, including intensive education and
kapasitas internal, termasuk pendidikan dan pelatihan yang intensif training for employees. These programs are designed to strengthen
bagi karyawan. Program-program ini dirancang untuk memperkuat understanding of Sustainable Finance, technical aspects, and
pemahaman terhadap Keuangan Berkelanjutan, aspek teknis, dan strategies relevant to the bank's needs. This internal capacity building
strategi yang relevan dengan kebutuhan bank. Peningkatan kapasitas is expected to drive the expansion of the bank's green financing
internal ini diharapkan mendorong ekspansi portofolio pembiayaan portfolio and improve risk management by considering social and
ramah lingkungan serta memperbaiki pengelolaan risiko dengan environmental dimensions.
mempertimbangkan dimensi sosial dan lingkungan.
Prinsip keberlanjutan diintegrasikan ke dalam seluruh lini operasional Sustainability principles are integrated into all lines of the Bank's
Bank melalui pelaksanaan program yang mendukung Keuangan operations through the implementation of programs that support
Berkelanjutan. Program-program ini mencakup peningkatan kompetensi Sustainable Finance. These programs include human resource
sumber daya manusia serta berbagai inisiatif yang dirancang oleh competency enhancement as well as various initiatives designed
masing-masing Satuan Kerja dan Unit Kerja, bekerja sama dengan by each Work Unit, in collaboration with the Board of Directors. The
Direksi. Rencana kerja tersebut diawasi dan dievaluasi secara berkala work plans are regularly monitored and evaluated to ensure successful
untuk memastikan keberhasilan implementasinya. Pendekatan holistik implementation. This holistic approach reflects Bank Maspion's
ini mencerminkan komitmen kolektif Bank Maspion untuk menerapkan collective commitment to implementing sustainability principles in all
prinsip keberlanjutan di seluruh aspek operasional. aspects of its operations.
Pada tahun 2025, Bank Maspion melanjutkan langkah-langkah In 2025, Bank Maspion continues the strategic steps to achieve its
strategis untuk mencapai tujuan keberlanjutannya dengan program sustainability goals with the Sustainable Finance Action Plan work
kerja Rencana Aksi Keuangan Berkelanjutan melalui prioritas kegiatan, program through priority activities, namely:
yaitu:
1. Pengembangan Kapasitas Internal. 1. Internal Capacity Building.
2. Penyesuaian organisasi, manajemen risiko, tata kelola, dan/atau 2. Modification of organisational structure, risk management,
standar prosedur operasional (standard operating procedure) yang governance, and/or standard operating procedures to conform to the
sesuai dengan prinsip penerapan Keuangan Berkelanjutan. principles underlying the implementation of Sustainable Finance.
3. Pengembangan Produk dan/atau Jasa Keuangan Berkelanjutan 3. Development of Sustainable Financial Products and/or Services,
termasuk peningkatan portofolio pembiayaan, investasi atau which may include expanding the portfolio of funding, investments,
penempatan pada instrumen keuangan atau proyek yang sejalan or placements in financial instruments or projects that adhere to
dengan penerapan Keuangan Berkelanjutan yang mana akan the principles of Sustainable Finance which will be implemented
dilaksanakan sebagai bagian dari rencana jangka panjang 2026. as part of the 2026 long-term plan.
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Produk dan Layanan
Products and Services
Pengembangan produk dan layanan Bank Maspion tidak hanya The development of products and services is designed not only to
diarahkan untuk menjawab kebutuhan nasabah, tetapi juga untuk meet customer needs, but also to strengthen the Bank’s long-term
memperkuat keberlanjutan usaha Bank dalam jangka panjang. Prinsip sustainability. Sustainability principles are embedded into business
keberlanjutan diintegrasikan ke dalam proses bisnis sebagai fondasi processes as a foundation for enhancing service quality, improving
dalam meningkatkan kualitas layanan, menjaga efisiensi operasional, operational efficiency, and creating sustainable value for stakeholders.
serta menciptakan nilai tambah yang berkelanjutan bagi seluruh
pemangku kepentingan.
Pendekatan ini tercermin dalam komitmen Bank untuk: This commitment is reflected in the Bank’s focus on:
• meningkatkan standar layanan secara konsisten, • consistently improving service standards,
• mendorong produktivitas melalui perbaikan proses dan • enhancing productivity through process improvements and
pemanfaatan teknologi, serta technology adoption, and
• mengelola biaya secara optimal tanpa mengurangi kualitas • optimizing cost efficiency while maintaining service excellence.
layanan.
Dengan menjunjung tinggi transparansi, integritas, dan inovasi, Bank By upholding transparency, integrity, and innovation, the Bank
terus membangun kepercayaan publik sekaligus menjaga reputasi continues to build public trust and reinforce its reputation as a
sebagai institusi keuangan yang bertanggung jawab. responsible financial institution.
Kemitraan sebagai Katalisator Kinerja Partnerships as a Catalyst for Sustainable
Keberlanjutan Performance
Dalam memperluas dampak keberlanjutan, Bank Maspion memandang Bank Maspion views collaboration as a key driver in expanding the
kolaborasi sebagai elemen kunci. Pengembangan produk dan layanan impact of sustainability initiatives. The development of products
dilakukan melalui pemanfaatan teknologi, penguatan kompetensi and services is supported by technology adoption, strengthened
sumber daya manusia, serta penerapan tata kelola yang baik. human capital capabilities, and sound governance practices. Through
Pendekatan kolaboratif ini memperkuat posisi Bank tidak hanya this collaborative approach, the Bank reinforces its role not only
sebagai penyedia layanan keuangan, tetapi juga sebagai mitra as a financial service provider, but also as a development partner
pembangunan yang berperan aktif dalam mendorong ekosistem contributing to a sustainable banking ecosystem in Indonesia.
perbankan berkelanjutan di Indonesia.
Ke depan, Bank akan memperluas kerja sama dengan berbagai pihak Looking ahead, the Bank will broaden partnerships to support the
untuk mendukung pertumbuhan sektor Usaha Mikro, Kecil, dan Menengah growth of Micro, Small, and Medium Enterprises (MSMEs), including
(UMKM), termasuk melalui program penciptaan sejuta UMKM. Bank juga through the one million MSMEs creation program. The Bank is also
berkomitmen memenuhi Rasio Pembiayaan Inklusif Makroprudensial committed to meeting the Macroprudential Inclusive Financing Ratio
(RPIM) sesuai Rencana Bisnis Bank (RBB) sebagai bentuk kontribusi nyata (RPIM) in line with its Business Plan (RBB), as part of its tangible
dalam memperluas akses keuangan yang inklusif. contribution to advancing financial inclusion.
Pendekatan Manajemen dalam Management Approach in Services Development
Pengembangan Layanan
Bank Maspion mengelola pengembangan produk dan layanan dengan Bank Maspion manages its product and service development with a
fokus pada relevansi dan kemudahan bagi nasabah. Inovasi dilakukan strong focus on relevance and customer convenience. Continuous
secara berkelanjutan untuk memastikan bahwa solusi perbankan yang innovation is pursued to ensure that financial solutions remain
ditawarkan tetap adaptif terhadap perubahan kebutuhan masyarakat responsive to evolving customer needs and market dynamics.
dan dunia usaha.
Beberapa fokus utama dalam pendekatan manajemen meliputi: Key areas of focus include:
• Digitalisasi layanan, untuk menghadirkan proses transaksi yang • Service digitalization to enable faster, safer, and more efficient
lebih cepat, aman, dan efisien; transactions;
• Penguatan layanan berbasis teknologi, sejalan dengan • Technology-driven solutions aligned with modern banking trends;
transformasi perbankan modern; dan and
• Penyediaan solusi yang inklusif, bagi nasabah individu, korporasi, • Inclusive financial services for individuals, corporates, and
maupun komunitas. communities.
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MENUJU PEREKONOMIAN YANG BERKELANJUTAN
Heading Toward Sustainable Economy
Sebagai bagian dari dukungan terhadap agenda nasional digitalisasi As part of its support for national initiatives on banking digitalization
dan inklusi keuangan, Bank mengembangkan Maspion Electronic and MSME empowerment, the Bank has developed Maspion Electronic
Banking (MEB) yang dapat diakses 24/7 melalui Internet Banking dan Banking (MEB), accessible 24/7 through Internet Banking and Mobile
Mobile Banking. Platform ini dirancang untuk memberikan kemudahan Banking. This platform is designed to enhance customer convenience
transaksi sesuai dengan pola perilaku nasabah yang semakin digital. in line with increasingly digital lifestyles.
Selain layanan digital, Bank juga menghadirkan layanan kas yang In addition to digital channels, the Bank also provides cash services
menjangkau berbagai lokasi strategis, seperti pusat perdagangan, across strategic locations, including commercial centers, schools, and
sekolah, dan fasilitas kesehatan. Kehadiran Kas Mobil dengan layanan healthcare facilities. Mobile Cash Services equipped with customer
customer service, teller, dan ATM memungkinkan Bank memberikan service, teller counters, and ATMs enable a wide range of transactions,
layanan langsung yang fleksibel, mulai dari pembukaan rekening from account opening to daily banking needs.
hingga transaksi keuangan harian.
Seluruh inisiatif tersebut dijalankan secara terintegrasi dengan prinsip All of these initiatives are implemented in an integrated and consistent
keberlanjutan. Melalui otomatisasi dan pemanfaatan teknologi, Bank manner with a strong sustainability focus. Through automation and
Maspion terus meningkatkan efisiensi dan produktivitas, sekaligus technology utilization, Bank Maspion continues to improve productivity
memperkuat kinerja ekonomi. Pendekatan ini menegaskan bahwa and efficiency while strengthening its economic performance. This
inovasi dan keberlanjutan menjadi landasan utama dalam mendukung approach demonstrates that innovation and sustainability form a solid
pertumbuhan Bank yang sehat dan berkelanjutan. foundation for the Bank’s long-term growth.
Perbandingan Target dan Kinerja Produksi, Portofolio, Target Pembiayaan, atau Investasi, Pendapatan dan Laba Rugi
Comparison of Production Target and Performance, Portfolio, Financing Target, or Investment, Income and Profit and Loss [OJK F.2]
Uraian RBB 2025 Realisasi 2025 Pencapaian
Description 2025 Bank Business Plan 2025 Realisation Achievement
Kredit yang Diberikan 16.466.199.000 17.343.331.860 1005,33%
Loan Disbursement
Total Aset 22.662.646.000 22.416.231.615 98,91%
Total Assets
Dana Pihak Ketiga 13.327.502.000 11.849.989.304 88,91%
Third Fund Party
Laba Bersih 30.692.000 31.818.493 105,67%
Net Income
Perbandingan Target dan Kinerja Portofolio, Target Pembiayaan, atau Investasi pada Instrumen
Keuangan atau Proyek yang Sejalan dengan Penerapan Keuangan Berkelanjutan
Comparison of Portfolio Targets and Performances, Financing Targets, or Investments in Financial Instruments or
Projects in Accordance with the Implementation of Sustainable Finance [OJK F.3]
2025 2024
Keterangan
Description RBB 2025 Realisasi 2025 RBB 2024 Realisasi 2024
2025 Bank Business Plan 2025 Realisation 2024 Bank Business Plan 2024 Realisation
Rasio Pembiayaan Inklusif Makrop 5.896.148.000.000 6.554.975.811.254 5.843.539.000.000 5.860.786.789.150
rudensial (RPIM)
Macro prudential Inclusive
Financing Ratio (RPIM)
Nilai Ekonomi yang Dihasilkan & Didistribusikan
Economic Value Generated & Distributed [GRI 201-1, 207-1, 207-4]
Bank Maspion telah menciptakan nilai ekonomi langsung yang Bank Maspion has created direct economic value generated and
dihasilkan dan nilai ekonomi yang didistribusikan sepanjang tahun economic value distributed throughout 2025, as shown in the following
2025 sebagaimana ditampilkan pada tabel berikut: table:
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a'J BANKMAsPION
Tabel Distribusi Nilai Ekonomi
Table of Economic Value Distribution
Tahun yang berakhir pada tanggal 31 Desember
Year Ended on 31 Desember
Uraian 2025 2024 Description
(dalam ribuan Rupiah | (dalam ribuan Rupiah |
In thousand Rupiah) In thousand Rupiah)
Nilai Ekonomi Langsung Generated Direct Economic Value
yang Dihasilkan
Pendapatan Bunga Neto 676.521.681 712.464.334 Net Interest Income
Jumlah Pendapatan Operasional 75.667.517 58.856.857 Total Other Operating Income
Lainnya
Pendapatan Non-Operasional Bersih 2.610.841 5.858.448 Net Non-Operating Income
Jumlah Nilai Ekonomi yang 754.800.039 777.179.639 Total Economic Value
Dihasilkan Generated
Nilai Ekonomi yang Distributed Economic Value
Didistribusikan
Beban Operasional Lainnya (707.346.239) (1.088.466.470) Other Operating Expenses
Pajak yang dibayarkan (180.092.969) (189.060.055) Taxes paid
Pembayaran Dividen - - Dividend Payment
Jumlah Nilai Ekonomi yang 887.439.208 1.277.526.525 Total of Distributed Economic Value
Didistribusikan
Nilai Ekonomi yang Dihasilkan Economic Value Generated
Pada tahun 2025, Bank berhasil menghasilkan nilai ekonomi sebesar In 2025, the Bank managed to generate economic value of Rp754,800,039
Rp754.800.039 ribu, mengalami penurunan sebesar 2,88% atau senilai thousand, a decrease of 2.88% or Rp22.379.600 thousand compared
Rp22.379.600 ribu dibandingkan capaian tahun sebelumnya, yaitu to the previous year’s achievement of Rp777,179,639 thousand. This
Rp777.179.639 ribu. Perubahan ini terutama dipengaruhi oleh penurunan change was mainly influenced by the decrease of net interest income,
biaya bunga bersih yang menjadi faktor utama dalam menghambat which was the main factor in inhibiting the growth of the Bank’s
pertumbuhan kinerja ekonomi Bank selama tahun berjalan. economic performance during the year.
Nilai Ekonomi yang Didistribusikan Distributed Economic Value
Nilai ekonomi yang didistribusikan Bank kepada para pemangku The economic value distributed by the Bank to stakeholders in 2025
kepentingan pada tahun 2025 tercatat sebesar Rp887.439.208 ribu, was recorded at Rp887,439,208 thousand, decreaseof 30.53% or
mengalami penurunan sebesar 30,53% atau setara dengan Rp390.087.317 equivalent to Rp390,087,317 thousand compared to 2024 which
ribu dibandingkan tahun 2024 yang mencapai Rp1.277.526.525 ribu. reached Rp1,277,526,525 thousand. This change was influenced by
Perubahan ini dipengaruhi oleh penurunan beban operasional lainnya a decrease in other operating expenses in line with the decrease in
seiring penurunan pada nilai ekonomi yang dihasilkan. generated economic value.
Kontribusi terhadap Negara
Contribution to the State [GRI 201-1, 207-2, 207-3]
Bank Maspion berkomitmen untuk mendukung pembangunan negara Bank Maspion is committed to supporting the country's development
melalui kontribusi yang signifikan dalam pembayaran pajak. Pembayaran through significant contributions in tax payments. Tax payment is one
pajak merupakan salah satu bentuk tanggung jawab Bank sebagai institusi of the Bank's responsibilities as an institution that operates sustainably
yang beroperasi secara berkelanjutan dan sesuai dengan peraturan and in accordance with laws and regulations. By complying with tax
perundang-undangan. Dengan mematuhi kewajiban perpajakan, Bank obligations, the Bank not only ensures compliance with regulations, but
tidak hanya memastikan kepatuhan terhadap regulasi, tetapi juga berperan also plays an active role in supporting national economic development.
aktif dalam mendukung pembangunan ekonomi nasional.
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Pada tahun 2025, total pembayaran pajak Bank Maspion mencapai In 2025, Bank Maspion's total tax payments reached Rp180,092,969
Rp180.092.969 ribu, menurun Rp8.967.086 ribu dibandingkan thousand, decrease of Rp8,967,086 thousand compared to 2023 which
tahun 2024 yang tercatat sebesar Rp189.060.055 ribu*. Selama was recorded at Rp189,060,055 thousand*. During the reporting period,
periode pelaporan, Bank berhasil melaksanakan kewajiban the Bank managed to carry out its tax obligations in a timely manner
perpajakannya dengan tepat waktu tanpa adanya ketidakpatuhan. without any non-compliance. This reflects the Bank's commitment to
Hal ini mencerminkan komitmen Bank untuk berkontribusi secara contribute consistently in supporting national development programs
konsisten dalam mendukung program pembangunan nasional melalui through tax revenue.
penerimaan pajak.
*: Termasuk PPh Badan, PPh potong dan pungut, dan PPN *: Including corporate income tax, withholding and collection income
tax, and VAT
Praktik Pengadaan Barang dan Jasa
Goods and Services Procurement Practices [GRI 3-3, 203-2, 205-1]
Pengadaan barang dan jasa Bank Maspion diperlakukan sebagai bagian Procurement in Bank Maspion is regarded as an integral component of
penting dari sistem pengendalian dan keberlanjutan operasional operational control and business sustainability. Procurement activities
Bank. Proses pengadaan dirancang tidak hanya untuk memastikan are designed not only to support daily operations, but also to ensure
ketersediaan kebutuhan operasional, tetapi juga untuk menjaga efficiency, compliance, and integrity in every business decision.
efisiensi, kepatuhan, dan integritas dalam setiap keputusan bisnis.
Dalam pelaksanaannya, Bank menerapkan prinsip-prinsip utama In implementing procurement processes, the Bank adheres to the
sebagai berikut: following key principles:
• Transparansi dan akuntabilitas, untuk memastikan setiap proses • Transparency and accountability, ensuring that all processes are
dapat ditelusuri dan dipertanggungjawabkan; traceable and auditable;
• Efisiensi dan kewajaran, guna memperoleh nilai terbaik tanpa • Efficiency and fairness, to achieve optimal value while maintaining
mengorbankan kualitas; serta service quality; and
• Persaingan usaha yang sehat, sebagai dasar pemilihan mitra kerja • Healthy competition, providing equal opportunities for business
secara objektif. partners.
Pendekatan ini menjadi bagian dari upaya Bank dalam memitigasi These principles form part of the Bank’s efforts to mitigate risks related
risiko penyimpangan, termasuk praktik korupsi dan gratifikasi, to irregularities, including corruption and gratuities, while reinforcing
sekaligus memperkuat tata kelola perusahaan yang baik. sound corporate governance practices.
Untuk mendukung konsistensi implementasi, Bank menetapkan To ensure consistent implementation, the Bank applies structured
prosedur pengadaan yang terstruktur dan terdokumentasi dengan and well-documented procurement procedures. Vendor selection is
jelas. Proses seleksi vendor dilakukan melalui tahapan evaluasi yang conducted through a comprehensive evaluation process covering
komprehensif, mencakup aspek kualitas, harga, dan kesesuaian dengan quality, pricing, and alignment with operational requirements. Price
kebutuhan operasional. Dalam penetapan harga, Bank melakukan assessments are based on comparisons of proposals from at least
perbandingan penawaran dari minimal tiga vendor sebagai dasar three vendors, enabling cost efficiency while ensuring optimal value
pengambilan keputusan, sehingga tercapai keseimbangan antara for the Bank.
efisiensi biaya dan kualitas layanan.
Sejalan dengan komitmen keberlanjutan, aspek lingkungan juga In line with its sustainability commitment, environmental considerations
menjadi pertimbangan dalam proses pengadaan. Bank secara are increasingly integrated into procurement decisions. The Bank has
bertahap mengadopsi praktik pengadaan yang lebih ramah lingkungan, begun adopting environmentally friendly practices, including the
termasuk pemanfaatan teknologi hijau seperti penggunaan kendaraan use of green technologies such as hybrid and fully electric vehicles
operasional berbasis hybrid maupun listrik. Inisiatif ini mencerminkan for operational purposes. This initiative demonstrates the Bank’s
kontribusi Bank dalam mendukung transisi menuju ekonomi hijau serta contribution to the transition toward a green economy and reinforces
memperkuat peran Bank sebagai institusi yang bertanggung jawab its role as a responsible financial institution toward the environment
terhadap lingkungan dan masyarakat. [GRI 203-2] and society. [GRI 203-2]
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Perlindungan Data & Kepuasan Nasabah
Data Protection & Customer Satisfaction [GRI 3-3, 418-1]
Untuk menciptakan keseimbangan yang harmonis antara pertumbuhan To create a harmonious balance between the Bank’s business growth
bisnis Bank dan pemenuhan hak serta kewajiban Konsumen, upaya and the fulfillment of consumer rights and obligations, strategic
strategis dilakukan untuk memperkuat kepercayaan Konsumen efforts are made to strengthen consumer confidence in the Bank. In
terhadap Bank. Dalam hal ini, Direksi telah menetapkan kebijakan this regard, the Board of Directors has established policies related to
terkait Perlindungan Konsumen dengan berpedoman pada: Consumer Protection based on:
• Peraturan Otoritas Jasa Keuangan No. 6/POJK.07/2022 tentang • Financial Services Authority Regulation no. 6/POJK.07/2022 concerning
Perlindungan Konsumen dan Masyarakat di Sektor Jasa Keuangan; Consumer and Public Protection in the Financial Services Sector;
• Surat Edaran Otoritas Jasa Keuangan No. 12/SEOJK.07/2014 • Financial Services Authority Circular No. 12/SEOJK.07/2014
tentang Penyampaian Informasi Dalam Rangka Pemasaran Produk concerning Submission of Information in the Context of Marketing
dan/atau Layanan Jasa Keuangan; Financial Products and/or Services;
• Peraturan Bank Indonesia No. 3 Tahun 2023 tentang Pelindungan • Bank Indonesia Regulation no. 3 of 2023 concerning Bank
Konsumen Bank Indonesia; dan Indonesia Consumer Protection; And
• Peraturan Aggota Dewan Gubernur No. 23/17/PDAG/2021 tentang • Governor’s Board Member Regulation No. 23/17/PDAG/2021
Tata Cara Pelaksanaan Perlindungan Konsumen Bank Indonesia. concerning Procedures for Implementing Bank Indonesia Consumer
Protection.
Bagi Bank Maspion, perlindungan data pribadi dan konsumen merupakan For Bank Maspion, the protection of personal data and consumers is
fondasi utama dalam menjaga kepercayaan publik terhadap layanan a fundamental pillar in maintaining public trust in banking services.
perbankan. Setiap data pribadi nasabah dikelola secara terbatas, All customer personal data is managed in a limited, relevant, lawful,
relevan, sah secara hukum, dan transparan, serta hanya digunakan and transparent manner, and is used solely for clear and approved
untuk tujuan yang jelas dan disetujui. Pengelolaan tersebut dilakukan purposes. Such data management is carried out responsibly and in a
secara bertanggung jawab dan dapat dipertanggungjawabkan sesuai manner that is accountable in accordance with applicable compliance
dengan prinsip kepatuhan yang berlaku. principles.
Komitmen perlindungan nasabah diwujudkan melalui penerapan The Bank’s commitment to customer protection is demonstrated
prinsip kerahasiaan, keamanan sistem informasi, serta penyediaan through the implementation of confidentiality principles, information
mekanisme pengaduan yang mudah diakses, responsif, dan efektif. system security, and the provision of complaint-handling mechanisms
Pendekatan ini memastikan bahwa hak-hak nasabah terlindungi that are easily accessible, responsive, and effective. This approach
secara menyeluruh, baik dalam interaksi langsung maupun melalui ensures comprehensive protection of customer rights, both in direct
layanan digital. interactions and through digital-based services.
Sebagai lembaga intermediasi keuangan, Bank beroperasi berdasarkan As a financial intermediary institution, the Bank operates based on the
kepercayaan masyarakat yang menitipkan dana dan data pribadinya. trust of the public who entrust their funds and personal data. This trust
Kepercayaan ini menjadi prasyarat keberlanjutan usaha Bank-semakin is a prerequisite for the Bank’s business sustainability—the higher the
tinggi tingkat kepercayaan, semakin besar partisipasi masyarakat level of trust, the greater the public’s willingness to utilize banking
dalam memanfaatkan produk dan layanan perbankan. Oleh karena products and services. Therefore, consumer protection is positioned
itu, perlindungan konsumen ditempatkan sebagai prioritas strategis as a strategic priority to safeguard the Bank’s credibility and business
untuk menjaga kredibilitas dan kesinambungan bisnis Bank di tengah continuity amid increasingly intense industry competition.
persaingan industri yang semakin ketat.
Menjawab Tantangan Perlindungan Konsumen Addressing Consumer Protection Challenges in the
di Era Digital [OJK F.27] Digital Era [OJK F.27]
Seiring berkembangnya industri jasa keuangan dan meningkatnya Along with the growth of the financial services industry and the
digitalisasi layanan, cakupan perlindungan konsumen turut meluas. increasing digitalization of services, the scope of consumer protection
Selain mencakup aspek transparansi dan keadilan layanan, perlindungan has continued to expand. In addition to transparency and fairness in
konsumen kini juga mencakup keamanan siber, pengelolaan data pribadi, services, consumer protection now also encompasses cybersecurity,
serta kejelasan informasi dalam layanan digital. personal data management, and clarity of information in digital services.
Digitalisasi memberikan kemudahan dan efisiensi bagi nasabah, While digitalization provides greater convenience and efficiency
namun juga menghadirkan risiko baru, termasuk ancaman kebocoran for customers, it also introduces new risks, including data breach
data dan kejahatan siber. Menyikapi hal tersebut, Bank secara threats and cybercrime. In response to these challenges, the Bank
berkelanjutan memperkuat kebijakan internal, pengawasan, serta continuously strengthens its internal policies, oversight mechanisms,
sistem pengamanan teknologi informasi agar selaras dengan regulasi and information technology security systems to ensure alignment with
yang berlaku dan ekspektasi nasabah. prevailing regulations and customer expectations.
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Penguatan perlindungan konsumen tidak hanya dilihat sebagai Strengthening consumer protection is not viewed merely as regulatory
pemenuhan kewajiban regulasi, tetapi sebagai bagian dari komitmen compliance, but as part of the Bank’s commitment to building a
Bank dalam membangun ekosistem keuangan yang aman, inklusif, safe, inclusive, and sustainable financial ecosystem. By integrating
dan berkelanjutan. Dengan mengintegrasikan perlindungan konsumen consumer protection into its operational strategy, the Bank seeks to
ke dalam strategi operasional, Bank berupaya menjaga kepercayaan maintain public trust while encouraging responsible service innovation.
masyarakat sekaligus mendorong inovasi layanan yang bertanggung
jawab.
Prinsip Perlindungan Konsumen Consumer Protection Principles
Dalam menjalankan perlindungan konsumen, Bank menerapkan In implementing consumer protection, the Bank applies the following
prinsip-prinsip berikut: principles:
1. Kesetaraan dan Perlakuan yang Adil 1. Equality and Fair Treatment
Memberikan layanan secara adil dan tidak diskriminatif, termasuk Providing fair and non-discriminatory services, including for
bagi konsumen dengan kebutuhan khusus. customers with special needs.
2. Keterbukaan dan Transparansi 2. Openness and Transparency
Menyampaikan informasi produk dan/atau layanan secara jelas, Delivering clear, complete, and easily understood information
lengkap, dan mudah dipahami. regarding products and/or services.
3. Edukasi dan Literasi Keuangan 3. Education and Financial Literacy
Meningkatkan pemahaman konsumen dan masyarakat terhadap Enhancing the understanding of consumers and the public
produk dan layanan perbankan. regarding banking products and services.
4. Perilaku Bisnis yang Bertanggung Jawab 4. Responsible Business Conduct
Menawarkan produk dengan mempertimbangkan kebutuhan dan Offering products by taking into account customers’ needs and
kemampuan konsumen. financial capacity.
5. Keandalan Layanan 5. Service Reliability
Menyediakan layanan yang akurat melalui sistem, prosedur, Providing accurate services supported by reliable systems,
infrastruktur, dan SDM yang andal. procedures, infrastructure, and human resources.
6. Kerahasiaan dan Keamanan Data Konsumen 6. Confidentiality and Security of Consumer Data
Melindungi data dan informasi konsumen serta menggunakannya Protecting consumer data and information and using them solely
hanya untuk tujuan yang disetujui. for approved purposes.
7. Penanganan Pengaduan yang Efektif 7. Effective Complaint Handling
Menyediakan mekanisme pengaduan yang responsif, tepat waktu, Providing complaint-handling mechanisms that are responsive,
dan solutif. timely, and solution-oriented.
8. Kepatuhan terhadap Regulasi 8. Regulatory Compliance
Memastikan seluruh aktivitas Bank sejalan dengan ketentuan Ensuring that all Bank activities are conducted in accordance with
perlindungan konsumen. consumer protection regulations.
9. Perlindungan Aset Konsumen 9. Protection of Consumer Assets
Menjaga keamanan aset konsumen dari penyalahgunaan, Safeguarding consumer assets from misuse, including fraud and
termasuk kecurangan dan fraud. other fraudulent activities.
Hak dan Kewajiban Konsumen Consumer Rights and Obligations
Hak Konsumen, antara lain: Consumer Rights, among others, include:
• memperoleh keamanan dalam menggunakan produk dan layanan; • obtaining security when using products and services;
• memilih produk dan layanan sesuai kebutuhan; • choosing products and services according to their needs;
• mendapatkan informasi yang akurat, jelas, dan tidak menyesatkan; • receiving accurate, clear, and non-misleading information;
• menyampaikan pengaduan dan memperoleh penyelesaian • submitting complaints and obtaining dispute resolution;
sengketa;
• memperoleh edukasi keuangan dan ganti rugi sesuai ketentuan. • receiving financial education and compensation in accordance
with applicable provisions.
Kewajiban Konsumen, antara lain: Consumer Obligations, among others, include:
• memahami informasi produk sebelum menggunakan layanan; • understanding product information before using services;
• mematuhi perjanjian dan ketentuan yang berlaku; • complying with applicable agreements and terms;
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• beritikad baik dalam menggunakan produk dan layanan; serta • acting in good faith when using products and services; and
• mengikuti mekanisme penyelesaian sengketa yang ditetapkan. • following established consumer dispute resolution mechanisms.
Penguatan Perlindungan Data dan Pengaduan Konsumen Strengthening Data Protection and Consumer Complaint
Handling
Regulasi terbaru Otoritas Jasa Keuangan (OJK) semakin menegaskan Recent regulations issued by the Financial Services Authority (OJK)
pentingnya perlindungan data dan informasi konsumen, sejalan further emphasize the importance of protecting consumer data and
dengan meningkatnya risiko kebocoran data dan ancaman digital. information, in line with increasing data breach risks and digital
Bank wajib menjaga kerahasiaan data pribadi, memastikan keamanan threats. The Bank is required to safeguard the confidentiality of
sistem informasi, serta mematuhi ketentuan pertukaran dan transfer personal data, ensure the security of information systems, and comply
data, termasuk lintas negara. with provisions governing data exchange and transfer, including cross-
border data transfers.
Sebagai bagian dari komitmen perlindungan konsumen, Bank As part of its consumer protection commitment, the Bank provides
menyediakan layanan pengaduan tanpa biaya bagi nasabah. a complaint-handling service free of charge for customers. This
Mekanisme ini mencakup penerimaan, penanganan, dan penyelesaian mechanism covers the receipt, handling, and resolution of complaints
pengaduan secara transparan dan efektif, sebagai wujud perlindungan in a transparent and effective manner, as a manifestation of the
hak konsumen. [GRI 418-1; OJK F.24] protection of consumer rights. [GRI 418-1; OJK F.24]
Untuk mendukung kemudahan akses, Bank menyediakan layanan To enhance accessibility, the Bank facilitates customer complaints
pengaduan melalui customer service di seluruh kantor cabang pada jam through customer service at all branch offices during business hours,
kerja, serta melalui Contact Center yang dapat diakses setiap hari pukul as well as through the Contact Center, which is available daily from
07.00–22.00. Sepanjang tahun 2025, Bank berhasil menindaklanjuti 07:00 to 22:00. Throughout 2025, the Bank successfully followed up
100% pengaduan konsumen yang diterima, mencerminkan komitmen on 100% of consumer complaints received, reflecting its ongoing
berkelanjutan dalam meningkatkan kualitas layanan dan perlindungan commitment to improving service quality and consumer protection.
konsumen.
Berikut detail Laporan Pelayanan dan Penyelesaian Pengaduan Details of the Bank’s Consumer Complaint Handling and Resolution
konsumen Bank: Report are presented below:
Laporan Pelayanan dan Penyelesaian Pengaduan Konsumen Periode Januari – Desember 2025
Report on Service and Settlement of Consumer Complaints for the Period of January - December 2025
Status Penyelesaian
Jenis Produk Settlement Status
dan/atau Layanan Jumlah Selesai Tidak Selesai Dalam Proses
No.
Type of Product Total Solved Unsolved On Process
and/or Services Jumlah Jumlah Jumlah
% % %
Total Total Total
1 ATM / CDM / EDC / 116 114 98% 0 0 2 20%
Debit
2 Electronic Banking 60 60 100% 0 0 0 0
3 Produk Lainnya 5 4 80% 0 0 1 20%
Other Products
Jumlah 181 178 0 3*
Total
*3 pengaduan dalam proses telah terselesaikan di awal tahun 2026.
3 on process complaints have been solved in the beginning of 2026.
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MENUJU PEREKONOMIAN YANG BERKELANJUTAN
Heading Toward Sustainable Economy
Halaman Ini Sengaja Dikosongkan
This Page Is Intentionally Left Blank
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11 Menjaga
Kelestarian
Lingkungan
Preserving Environmental
Sustainability
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Dengan menempatkan kepedulian terhadap lingkungan sebagai bagian dari strategi
II
bisnis, Bank berupaya memastikan bahwa setiap langkah pertumbuhan berjalan
seiring dengan upaya menjaga bumi untuk generasi mendatang.”
“By embedding environmental stewardship into its business strategy, the Bank strives to ensure
,,
that every step of growth goes hand in hand with preserving the planet for future generations.
Komitmen Pelestarian Lingkungan
dalam Mendukung Net Zero Emission
Commitment to Environmental Preservation to Support Net Zero Emission
Perubahan iklim kini tidak lagi dipandang sebagai isu lingkungan Climate change is no longer viewed merely as an environmental issue,
semata, melainkan telah berkembang menjadi tantangan sistemik but has evolved into a systemic challenge affecting global social,
yang memengaruhi stabilitas sosial, ekonomi, dan keuangan global. economic, and financial stability. The increasing frequency and severity
Peningkatan frekuensi dan intensitas bencana alam, perubahan pola of natural disasters, shifting weather patterns, and mounting pressure
cuaca, serta tekanan terhadap ekosistem telah menciptakan risiko on ecosystems have introduced new risks that directly and indirectly
baru yang berdampak langsung maupun tidak langsung terhadap dunia impact businesses, including the banking industry. For the financial
usaha, termasuk industri perbankan. Bagi sektor keuangan, kondisi sector, these conditions may not only undermine asset quality and the
ini tidak hanya berpotensi menurunkan kualitas aset dan ketahanan resilience of financing portfolios, but also heighten uncertainty in long-
portofolio pembiayaan, tetapi juga meningkatkan ketidakpastian term business planning.
dalam perencanaan bisnis jangka panjang.
Dalam menghadapi dinamika tersebut, industri perbankan memegang In response to these dynamics, the banking industry plays a strategic
peran strategis sebagai penggerak transisi menuju perekonomian yang role in driving the transition towards a more sustainable economy.
lebih berkelanjutan. Melalui kebijakan pembiayaan dan pengelolaan Through its financing policies and portfolio management, banks can
portofolio, bank dapat mengarahkan alokasi modal ke sektor-sektor steer capital allocation towards sectors that support environmental
yang mendukung perlindungan lingkungan. Pada saat yang sama, protection. At the same time, banks also have the capacity to
bank juga memiliki ruang untuk secara bertahap mengurangi eksposur gradually reduce exposure to business activities that pose significant
terhadap kegiatan usaha yang berisiko tinggi terhadap lingkungan environmental and climate-related risks. This approach not only
dan iklim. Pendekatan ini tidak hanya memperkuat kontribusi sektor strengthens the financial sector’s contribution to the sustainability
keuangan terhadap agenda keberlanjutan, tetapi juga membantu agenda, but also enhances the management of long-term risks arising
mengelola risiko jangka panjang yang timbul dari perubahan iklim. from climate change.
Sejalan dengan peran tersebut, Bank Maspion menegaskan In line with this role, Bank Maspion reaffirms its commitment to
komitmennya untuk mendukung target pemerintah dalam mencapai supporting the Government’s target of achieving net zero emissions by
net zero emission pada tahun 2060. Komitmen ini diimplementasikan 2060. This commitment is reflected in the integration of sustainability
melalui integrasi prinsip keberlanjutan ke dalam strategi bisnis, principles into the Bank’s business strategy, the expansion of financing
pengembangan pembiayaan bagi proyek-proyek berwawasan for environmentally responsible projects, and the implementation of
lingkungan, serta penerapan inisiatif operasional yang lebih efisien more efficient and low-emission operational initiatives.
dan rendah emisi.
Bagi Bank Maspion, komitmen terhadap pencegahan perubahan iklim For Bank Maspion, its commitment to climate change mitigation and
dan dukungan terhadap pencapaian net zero emissions diwujudkan support for the achievement of net zero emissions is implemented
melalui pendekatan yang terintegrasi, mencakup kebijakan, through an integrated approach encompassing policies, operations,
operasional, serta penguatan kesadaran insan Bank. Pendekatan and environmental awareness among the Bank’s people. This approach
ini mencerminkan upaya Bank dalam mengelola dampak lingkungan reflects the Bank’s efforts to manage environmental impacts in a
secara bertanggung jawab dan berkelanjutan. responsible and sustainable manner.
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MENJAGA KELESTARIAN LINGKUNGAN
Preserving Environmental Sustainability
1. Penguatan Kebijakan Keberlanjutan 1. Strengthening Sustainability Policies
Komitmen lingkungan Bank Maspion dibangun melalui The Bank’s environmental commitment is reinforced through the
pengembangan kebijakan keberlanjutan yang selaras dengan development of sustainability policies aligned with POJK No. 51/
POJK No. 51/POJK.03/2017 tentang Penerapan Keuangan POJK.03/2017 on the Implementation of Sustainable Finance.
Berkelanjutan. Kebijakan tersebut diimplementasikan melalui These policies are operationalized through the Environmental
Pernyataan Kesanggupan Pengelolaan Lingkungan Hidup Management Commitment Statement (PKPLH), which serves
(PKPLH), yang menjadi dasar komitmen Bank dalam menjalankan as the foundation for the Bank’s commitment to consistent
pengelolaan dan pemantauan lingkungan hidup secara konsisten. environmental management and monitoring.
Dalam kerangka tersebut, Bank menyatakan kesanggupan untuk, Under this framework, the Bank commits, among others, to:
antara lain:
• melaksanakan pengelolaan dan pemantauan lingkungan • implementing environmental management and monitoring in
sesuai matriks UKL-UPL; accordance with the UKL-UPL matrix;
• memenuhi persetujuan teknis terkait baku mutu air limbah • complying with technical approvals related to wastewater
dan emisi, pengelolaan limbah B3, serta analisis dampak lalu quality standards, emission standards, hazardous waste
lintas; management, and traffic impact analysis;
• melakukan pengambilan data rona lingkungan sebelum • collecting baseline environmental data prior to construction
pelaksanaan tahap konstruksi; activities;
• menerapkan tata kelola penyimpanan sementara limbah B3 • implementing proper temporary storage procedures for
dan pengelolaan limbah non-B3 sesuai ketentuan; hazardous waste and managing non-hazardous waste in line
with regulations;
• mematuhi seluruh peraturan perundang-undangan di bidang • complying with all applicable environmental protection and
perlindungan dan pengelolaan lingkungan hidup; management laws and regulations;
• berkoordinasi dengan instansi pemerintah pusat dan daerah • coordinating with relevant central and regional government
terkait; authorities;
• mengupayakan penerapan prinsip Reduce, Reuse, dan Recycle • promoting the application of the Reduce, Reuse, and Recycle
(3R); (3R) principle;
• melaksanakan kegiatan sesuai dengan Standard Operating • conducting activities in accordance with established Standard
Procedure (SOP); Operating Procedures (SOPs);
• melakukan perbaikan berkelanjutan atas keandalan teknologi • continuously improving the reliability of technology used to
guna meminimalkan dampak lingkungan; minimize environmental impacts;
• mendokumentasikan seluruh aktivitas pengelolaan • documenting all environmental management activities; and
lingkungan; serta
• menyediakan dana penjaminan pemulihan fungsi lingkungan • providing environmental restoration guarantee funds and
hidup dan memenuhi kewajiban lain sesuai ketentuan otoritas fulfilling other obligations stipulated by authorized authorities.
berwenang.
2. Penerapan Operasional yang Lebih Bersih [OJK F.5][GRI 306-2] 2. Implementing Cleaner Operations [OJK F.5][GRI 306-2]
Sebagai bagian dari upaya menekan jejak lingkungan, Bank As part of its efforts to reduce its environmental footprint, Bank
Maspion menerapkan konsep operasional bersih dengan fokus Maspion applies cleaner operational practices with a focus on
pada pengurangan limbah dan efisiensi sumber daya. Inisiatif waste reduction and resource efficiency. Key initiatives include:
yang dijalankan antara lain:
• optimalisasi layanan digital banking untuk mengurangi • expanding digital banking services to reduce paper usage in
penggunaan kertas dalam proses perbankan; banking processes;
• pemanfaatan platform kolaborasi digital, seperti Microsoft • utilizing digital collaboration platforms, such as Microsoft
Teams, untuk mendukung proses kerja dan penelaahan Teams, to support electronic document review and workflow
dokumen secara elektronik; efficiency;
• penerapan administrasi nir-kertas melalui pemanfaatan • implementing paperless administration through the use of
e-mail sebagai sarana komunikasi internal; e-mail for internal communications;
• penghematan kertas melalui pencetakan dua sisi dan • reducing paper consumption through double-sided printing
pemanfaatan kertas bekas untuk keperluan internal; serta and reuse of paper for internal purposes; and
• pemberian opsi kepada nasabah dalam transaksi ATM untuk • providing customers with the option to print or not print ATM
memilih pencetakan atau non-pencetakan bukti transaksi. transaction receipts.
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• Langkah-langkah ini dilakukan untuk menjaga keseimbangan • These initiatives aim to balance operational efficiency with
antara efisiensi operasional dan kepedulian terhadap environmental responsibility.
lingkungan.
3. Penguatan Budaya dan Kesadaran Lingkungan 3. Building Environmentally Conscious People
Komitmen lingkungan Bank juga diwujudkan melalui The Bank’s environmental commitment is further strengthened
pengembangan sumber daya manusia yang memiliki kesadaran through the development of environmentally conscious human
dan kepedulian terhadap lingkungan. Bank Maspion menumbuhkan capital. Bank Maspion fosters a sustainability-oriented culture
budaya keberlanjutan melalui berbagai program pelatihan, through training programs, internal campaigns, and information
kampanye internal, dan penyebaran informasi yang mendorong dissemination that encourage environmentally responsible
perilaku ramah lingkungan. behavior.
Upaya ini tidak hanya menyasar karyawan, tetapi juga melibatkan These efforts extend beyond employees to include customers
nasabah dan mitra bisnis, sehingga nilai-nilai keberlanjutan and business partners, ensuring that sustainability values are
dapat diterapkan secara lebih luas dan konsisten dalam seluruh embedded consistently across the Bank’s broader ecosystem.
ekosistem Bank.
Bank berkomitmen untuk menerapkan prinsip Keselamatan, Keamanan, The Bank is committed to implementing the principles of Safety,
Kesehatan, dan Pelestarian Lingkungan (K3L) dalam seluruh kegiatan Security, Health, and Environmental Preservation (K3L) in all of its
operasionalnya. Komitmen tersebut diwujudkan melalui penerapan operational activities. This commitment is realized through the
praktik kerja yang aman dan sehat, pengelolaan lingkungan kerja yang implementation of safe and healthy work practices, responsible
bertanggung jawab, serta upaya berkelanjutan untuk meminimalkan management of the work environment, and continuous efforts to
dampak operasional terhadap lingkungan. minimize the operational impact on the environment.
Bank juga mengadopsi berbagai kebijakan yang berfokus pada The Bank has also adopted various policies that focus on environmental
keberlanjutan lingkungan dalam pengembangan produk keuangan, sustainability in the development of financial products, as well as
serta langkah-langkah yang mendukung pelestarian alam. Pada tahun measures that support nature conservation. By 2025, the Bank has
2025, Bank telah merencanakan beberapa program prioritas sesuai planned several priority programs, as outlined in Sustainable Finance
Rencana Aksi Keuangan Berkelanjutan (RAKB) yang bertujuan untuk Action Plan (RAKB) which aims to strengthen the Bank’s contribution
memperkuat kontribusi Bank dalam mendukung inisiatif lingkungan in supporting broader environmental initiatives.
yang lebih luas.
Pengelolaan dan Pemantauan Lingkungan
Environmental Management and Monitoring [OJK F.9, F.10, F.16][GRI 3-3]
Pengelolaan dan pemantauan lingkungan Bank Maspion tidak Environmental management and monitoring in Bank Maspion are
hanya dipandang sebagai kewajiban kepatuhan, tetapi sebagai not viewed merely as compliance requirements, but as essential risk
instrumen pengendalian risiko dan tata kelola yang mendukung management and governance tools that support business sustainability.
keberlanjutan usaha. Pendekatan ini menjadi bagian integral dari This approach forms an integral part of the Bank’s Environmental
Sistem Manajemen Lingkungan Bank serta memperkuat implementasi Management System and strengthens the implementation of
Keuangan Berkelanjutan sebagaimana dirumuskan dalam Rencana Sustainable Finance as outlined in the Sustainable Finance Action Plan
Aksi Keuangan Berkelanjutan (RAKB). (RAKB).
Dalam menjalankan aktivitas operasional, Bank menerapkan In carrying out its operations, the Bank applies a preventive approach
pendekatan preventif dengan mengidentifikasi, memantau, dan by identifying, monitoring, and controlling potential environmental
mengendalikan potensi dampak lingkungan sejak tahap perencanaan. impacts from the planning stage onward. Environmental considerations
Setiap kegiatan dievaluasi dengan mempertimbangkan prinsip kehati- are embedded in operational decision-making, ensuring that prudence
hatian, sehingga aspek lingkungan menjadi bagian dari pengambilan toward environmental aspects is applied beyond administrative
keputusan operasional, bukan sekadar tahapan administratif. compliance.
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MENJAGA KELESTARIAN LINGKUNGAN
Preserving Environmental Sustainability
Sebagai landasan pelaksanaan, Bank mengacu pada ketentuan As a guiding framework, the Bank refers to Environmental Impact
Analisis Mengenai Dampak Lingkungan (AMDAL), Upaya Pengelolaan Assessment (AMDAL) requirements, Environmental Management and
Lingkungan dan Upaya Pemantauan Lingkungan (UKL-UPL), serta Monitoring Efforts (UKL-UPL), and other relevant regulations. Adherence
regulasi lain yang relevan. Kepatuhan terhadap kerangka regulasi to these regulatory frameworks ensures that the Bank’s activities are
tersebut memastikan bahwa kegiatan Bank dijalankan secara conducted responsibly, transparently, and in an accountable manner.
bertanggung jawab, terukur, dan dapat dipertanggungjawabkan
kepada pemangku kepentingan.
Sepanjang periode pelaporan, Bank Maspion tidak mencatatkan Throughout the reporting period, Bank Maspion recorded no violations
adanya pelanggaran terhadap ketentuan perlindungan dan of environmental protection regulations. Looking ahead, the Bank
pengelolaan lingkungan hidup. Ke depan, Bank akan terus memperkuat remains committed to strengthening its environmental management
sistem pemantauan lingkungan, meningkatkan kualitas pengelolaan, and monitoring practices, enhancing system effectiveness, and
serta mengintegrasikan pertimbangan lingkungan ke dalam praktik further integrating environmental considerations into daily business
bisnis sehari-hari. Upaya ini dilakukan sebagai bentuk kontribusi Bank operations. These efforts reflect the Bank’s ongoing contribution
dalam menjaga kualitas lingkungan sekaligus mendukung agenda to preserving environmental quality while supporting sustainable
pembangunan berkelanjutan secara berkelanjutan. development objectives.
Upaya Pengelolaan Energi dan Penurunan Emisi GRK
Energy Management and GHG Emission Reduction Efforts [OJK F.7, F.12] [GRI 302-4, 305-5]
Bank Maspion secara konsisten menerapkan berbagai inisiatif efisiensi Bank Maspion consistently implements various energy efficiency
energi sebagai bagian dari komitmen terhadap pengelolaan lingkungan initiatives as part of its commitment to responsible environmental
yang bertanggung jawab. Upaya tersebut mencakup penerapan konsep management. These efforts include adopting workspace concepts that
ruang kerja yang memaksimalkan pencahayaan alami, penggunaan maximise natural lighting, using LED lighting, and optimising building
lampu LED, serta pengaturan operasional gedung seperti mematikan operations by switching off lights, air conditioning, and electronic
lampu, AC, dan peralatan elektronik saat tidak digunakan, termasuk equipment when not in use, including suspending chiller operations
penghentian operasional chiller pada akhir pekan dan hari libur. during weekends and public holidays.
Untuk mendorong perubahan perilaku, Bank juga mengajak To encourage behavioural change, the Bank also promotes energy-
karyawan menerapkan kebiasaan hemat energi, antara lain dengan saving practices among employees, such as using stairs for short
memanfaatkan tangga untuk jarak pendek. Di sisi lain, pengendalian distances. Emission control is further supported through the use of
emisi dilakukan melalui penggunaan refrigeran AC yang ramah environmentally friendly refrigerants, regular emission testing for
lingkungan, pelaksanaan uji emisi secara berkala untuk genset dan generators and operational vehicles, and the reduction of business
kendaraan operasional, serta pengurangan perjalanan dinas dengan travel by optimising virtual meetings via video and teleconferencing.
mengoptimalkan pertemuan daring melalui video dan teleconference.
Selain itu, pengembangan layanan Maspion Electronic Banking (MEB) In addition, the development of Maspion Electronic Banking (MEB)
turut berkontribusi dalam menekan konsumsi energi dan emisi karbon helps reduce energy consumption and carbon emissions by minimising
dengan mengurangi kebutuhan nasabah untuk datang ke kantor the need for customers to visit branches. Through more efficient
cabang. Melalui pengelolaan yang lebih efisien atas penggunaan management of electricity, fuel, and other resources, the Bank
listrik, bahan bakar, dan sumber daya lainnya, Bank terus berupaya continues to reduce its environmental footprint while supporting more
menurunkan jejak lingkungannya sekaligus mendukung operasional sustainable banking operations. [OJK F.7] [GRI 302-4, 305-5]
perbankan yang lebih berkelanjutan. [OJK F.7] [GRI 302-4, 305-5]
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Penggunaan Energi
Energy Usage [OJK F.6] [GRI 302-1, GRI 302-4]
Pengelolaan energi menjadi salah satu fokus Bank dalam mendukung Energy management is one of the Bank’s key focus areas in supporting
efisiensi operasional dan komitmen keberlanjutan. Sepanjang tahun operational efficiency and sustainability commitments. Throughout
2025, total konsumsi listrik Bank tercatat sebesar 3.320.574 kWh, 2025, the Bank recorded total electricity consumption of 3,320,574
yang mencerminkan kebutuhan energi untuk mendukung aktivitas kWh, reflecting the energy required to support operational activities
operasional di seluruh unit kerja. across all business units.
Seiring dengan meningkatnya perhatian terhadap dampak lingkungan, In response to growing environmental considerations, the Bank
Bank secara berkelanjutan melakukan pemantauan atas penggunaan continuously monitors electricity usage to identify opportunities
energi listrik sebagai dasar untuk mengidentifikasi peluang efisiensi. for efficiency improvements. These efforts are complemented by
Upaya ini dilengkapi dengan penerapan kebijakan dan praktik the implementation of policies and operational practices aimed at
operasional yang diarahkan pada pengendalian konsumsi energi serta controlling energy consumption and reducing carbon emissions, while
pengurangan jejak karbon, tanpa mengurangi kualitas layanan kepada maintaining service quality for customers.
nasabah.
Data berikut menyajikan rincian penggunaan listrik Bank selama The following table presents a breakdown of the Bank’s electricity
periode pelaporan: consumption during the reporting period:
E-03 Tabel Penggunaan Listrik (kWh)
E-03 Table of Electricity Usage (kWh)
Jenis Energi Satuan
2025 2024
Type of Energy Unit
Electricity kwh 3.320.574 4.019.477
Listrik
Sepanjang tahun 2025, konsumsi bahan bakar minyak (BBM) untuk Throughout 2025, the Bank recorded total fuel consumption of 17,737
mendukung operasional kendaraan Bank tercatat sebesar 17.737 liters for its operational vehicles. Fuel usage is managed in a measured
liter. Penggunaan BBM tersebut dikelola secara terukur sebagai manner as part of efforts to control operational costs while also
bagian dari pengendalian biaya operasional sekaligus upaya menekan reducing the environmental impact of transportation activities.
dampak lingkungan dari aktivitas transportasi.
Untuk meningkatkan efisiensi, Bank menerapkan berbagai langkah To improve fuel efficiency, the Bank implemented several initiatives,
penghematan, antara lain melalui perawatan kendaraan secara including regular vehicle maintenance to ensure optimal engine
berkala guna menjaga kinerja mesin tetap optimal, serta pengurangan performance and reducing business travel by prioritizing the use
frekuensi perjalanan dinas dengan memaksimalkan pemanfaatan of communication technologies such as video conferencing and
teknologi komunikasi seperti video conference dan teleconference. teleconferencing. These measures contribute to lower fuel consumption
Inisiatif ini membantu menekan kebutuhan BBM sekaligus mendukung while supporting more efficient and sustainable working practices.
pola kerja yang lebih efisien dan berkelanjutan.
Berikut ini adalah rincian penggunaan BBM untuk kendaraan The following is a breakdown of fuel usage for the Bank's operational
operasional Bank: vehicles:
Tabel Penggunaan BBM (liter)
Table of Fuel Usage (liter)
Jenis BBM
No. 2025 2024
Type of Fuel
1 Pertamax Turbo 807 1.096
2 DEX 4.209 6.555
3 Pertamax 5.242 6.562
4 Pertalite 6.797 30.386
5 Dexlite 40 77
6 Bio Solar 648 992
Jumlah 17.737 45.668
Total
...
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MENJAGA KELESTARIAN LINGKUNGAN
Preserving Environmental Sustainability
Emisi GRK yang Dihasilkan
Generated GHG Emissions [OJK F.11] [GRI 305-1, 305-2, 305-4, 305-5]
Bank mengukur dan mengelola dampak lingkungan dengan menghitung Banks measure and manage environmental impacts by calculating
emisi GRK Cakupan 1 dan 2 menggunakan metode berbasis aktivitas. Scope 1 and 2 GHG emissions using an activity-based method.
Penghitungan Emisi Cakupan 1 menggunakan rumus: Scope 1 Emissions are calculated using the formula:
Etulsl CO, (k.g) = Vulwne Balw.1Babr (later) x Nll:J. Kalor Nelto {GJ/h1e.r) x Paktor Emlil1 {kg CO/ GJ)
Konversi ke TCO2e Conversion to TCO2e:
Ton CO~-i!q =Eui.lsi CO~(kg)+- 1000
Faktor emisi dan nilai kalor netto yang digunakan merujuk pada data The emission factors and net calorific values used refer to data from
dari Kementerian ESDM, sehingga rincian penghitungan emisi cakupan the Ministry of Energy and Mineral Resources, so the details of the
1 Bank adalah sebagai berikut: Bank's Scope 1 emission calculations are as follows:
2025 2024
Nilai Kalor Faktor
Nilai Kalor
Jenis BBM Netto Emisi
No. Emisi Netto Faktor Emisi Emisi
Type of Fuel Net Emission
Emission Net Calorific Emission Factor Emission
Calorific Factor
(TCo2e) Value (kg Co2/GJ) (TCo2e)
Value (kg Co2/
(GJ/liter)
(GJ/liter) GJ)
1 Pertamax Turbo 0,0342 68,91 1,9 0,0342 68,91 2,58
2 DEX 0,0357 72,85 10,95 0,0357 72,85 17,05
3 Pertamax 0,0342 69,04 12,38 0,0342 69,04 15,49
4 Pertalite 0,0342 69,29 16,11 0,0342 69,29 72,01
5 Dexlite 0,0357 72,93 0,1 0,0357 72,93 0,20
6 Bio Solar 0,0357 73,28 1,79 0,0357 73,28 2,60
Jumlah 43,23 109,93
Penghitungan Emisi Cakupan 2 menggunakan rumus: Scope 2 emissions are calculated using the formula:
Emis (tCOt<') Koomr:m.i ~rik (MWb) )( fat.to, E1nisi (tC0/ MWb)
Faktor emisi yang digunakan merujuk pada data dari Kementerian The emission factors used refer to data from the Ministry of Energy and
ESDM, sehingga rincian penghitungan emisi cakupan 2 Bank adalah Mineral Resources, so the details of the calculation of emissions for
sebagai berikut: Scope 2 of the Bank are as follows:
2025 2024
Keterangan Faktor Emisi Emisi Faktor Emisi Emisi
Description Emission Factor Emission Emission Factor Emission
(TCO2/MWh) (TCo2e) (TCO2/MWh) (TCo2e)
Grid Jawa-Madura-Bali (Jamali) 0,95 3.154,54 0,95 3.818,50
E-01 Tabel Emisi GRK
E-01 Table of GHG Emissions
Uraian Satuan
2025 2024
Description Unit
Emisi GRK Scope 1 TCO2e 43,23 109,93
Scope 1 GHG Emissions
Emisi GRK Scope 2 3.154,54 3.818,50
Scope 2 GHG Emissions
Jumlah Emisi GRK Scope 1 dan Scope 2 3.197,77 16.031,97
Total Scope 1 and Scope 2 GHG Emissions
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a'J BANKMAsPION
E-01 Tabel Emisi GRK
E-01 Table of GHG Emissions
Uraian Satuan
2025 2024
Description Unit
Intensitas Emisi GRK/Pendapatan TCO2e/Rp 0,00 0,00
GHG Emissions/Revenue
Penggunaan & Penghematan Air
Water Usage and Efficiency [OJK F.8] [GRI 302-2, 303-5]
Dalam mendukung upaya pelestarian lingkungan, Bank menerapkan As part of its commitment to environmental stewardship, the Bank
pendekatan pengelolaan air yang berorientasi pada efisiensi dan adopts a responsible and efficiency-oriented approach to water
tanggung jawab. Penggunaan air diarahkan untuk memenuhi kebutuhan management. Water usage is managed to adequately support
operasional secara proporsional, dengan pengendalian konsumsi dan operational needs while maintaining control over consumption and
pengaturan distribusi yang disesuaikan dengan kebutuhan masing- prioritizing areas with higher water requirements.
masing unit kerja.
Bank secara konsisten mendorong pemanfaatan air secara bijaksana The Bank continuously promotes prudent water use through efficient
melalui penerapan praktik operasional yang hemat air serta operational practices and by raising awareness across all branch
peningkatan kesadaran di seluruh kantor cabang mengenai pentingnya offices regarding the importance of water conservation. Differences
konservasi air. Perbedaan karakteristik operasional dan skala aktivitas in operational characteristics and activity levels result in varying water
menyebabkan tingkat penggunaan air yang bervariasi antar kantor consumption among branches.
cabang.
Seluruh kebutuhan air Bank bersumber dari pasokan PDAM, digunakan All of the Bank’s water consumption is sourced from municipal water
untuk menunjang kegiatan operasional sehari-hari, dan selanjutnya supply (PDAM), utilized for daily operational activities, and discharged
dialirkan ke sistem pembuangan limbah umum sesuai dengan into the public wastewater system in accordance with applicable
ketentuan yang berlaku. Rincian penggunaan air pada masing-masing regulations. A detailed breakdown of water usage across branch
kantor cabang disajikan dalam tabel berikut: offices is presented in the table below:
Tabel Penggunaan Air (m³)
Table of Water Usage (m³)
■
Lokasi Perubahan
No. 2025 2024
Location Change (%)
1 Surabaya 6.063 10.731 -44%
2 Jakarta 771 436 77%
3 Malang 312 356 -12%
4 Bandung 426 462 -8%
5 Solo 168 242 -31%
6 Semarang 337 317 6%
7 Purwokerto 330 285 16%
8 Palembang 283 229 24%
9 Denpasar 176 432 -59%
10 Makassar 325 3.420 -90%
11 Medan 18.136 402.414 -95%
12 Jember 119.883 128.507 -7%
Jumlah 147.210 547.831 -73%
Total
...
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MENJAGA KELESTARIAN LINGKUNGAN
Preserving Environmental Sustainability
Pengelolaan Limbah
Waste Management [OJK F.13, F.14, F.15] [GRI 306-1, 306-2, 306-3]
Sebagai bagian dari tanggung jawab lingkungan, Bank Maspion As part of its environmental responsibility, Bank Maspion implements a
menerapkan pengelolaan limbah yang terstruktur dan patuh terhadap structured waste management approach in compliance with applicable
ketentuan peraturan perundang-undangan. Aktivitas operasional Bank regulations. The Bank’s operational activities primarily generate
terutama menghasilkan limbah non-B3, yang didominasi oleh limbah non-hazardous waste, which mainly consists of paper waste from
kertas dari kegiatan administrasi, dokumentasi, serta pengarsipan. administrative processes, document printing, and record management.
Untuk menekan dampak lingkungan, Bank mengarahkan pengelolaan To minimize environmental impact, the Bank focuses its waste
limbah pada upaya pengurangan dan pemanfaatan kembali, khususnya management efforts on waste reduction and resource recovery,
melalui optimalisasi daur ulang kertas. Kebijakan ini sejalan dengan particularly by maximizing paper recycling. This approach supports the
upaya Bank dalam mendorong efisiensi sumber daya dan mengurangi Bank’s commitment to resource efficiency and reducing the amount of
volume limbah yang berakhir di tempat pembuangan. waste disposed of in landfills.
Dalam implementasinya, Bank menjalin kerja sama dengan pihak ketiga In practice, the Bank collaborates with licensed third-party vendors that
yang memiliki izin resmi serta kompetensi dalam pengelolaan limbah. possess the necessary expertise and capacity in waste management.
Seluruh limbah kertas diserahkan kepada vendor yang bertanggung All paper waste is handled by authorized vendors responsible for
jawab untuk melakukan proses daur ulang atau pembuangan akhir recycling or final disposal in accordance with environmental standards.
sesuai dengan standar lingkungan yang berlaku. Sepanjang tahun 2025, Throughout 2025, Bank Maspion recorded no incidents of waste spills.
Bank Maspion tidak mencatatkan adanya insiden tumpahan limbah.
Secara keseluruhan terdapat penurunan limbah kertas Bank dengan Overall there was a decrease in the Bank's paper waste with the
rincian sebagai berikut: following details:
Tabel Limbah Kertas
Table of Paper Waste
Uraian Satuan
2025 2024
Description Unit
Limbah Kertas ton 2,49 4,48
Paper Waste
Konversi 1 ton kertas = 400 rim | Conversion 1 ton of paper = 400 reams
Kepatuhan Lingkungan & Sosial
Environmental & Social Compliance [OJK F.16] [GRI 307-1]
Sepanjang tahun 2025, Bank Maspion menjalankan seluruh kegiatan Throughout 2025, Bank Maspion conducted its operations in full
operasionalnya dengan mengedepankan kepatuhan terhadap compliance with applicable environmental and social laws and
ketentuan peraturan perundang-undangan di bidang lingkungan hidup regulations. During the reporting period, the Bank recorded no
dan sosial. Selama periode pelaporan, Bank tidak menerima sanksi sanctions or violations related to environmental or social matters.
maupun mencatatkan pelanggaran terkait aspek lingkungan dan sosial.
Pencapaian ini mencerminkan komitmen Bank dalam menempatkan This achievement reflects the Bank’s commitment to embedding
kepatuhan sebagai bagian integral dari tata kelola perusahaan compliance as a core element of sound corporate governance. The
yang baik. Bank secara konsisten memastikan bahwa aktivitas Bank consistently ensures that business activities, internal policies,
bisnis, kebijakan internal, serta pengambilan keputusan operasional and operational decisions take into account environmental and
dijalankan dengan mempertimbangkan dampak lingkungan dan sosial, social considerations, in line with sustainability principles and social
sejalan dengan prinsip keberlanjutan dan tanggung jawab sosial. responsibility.
Pendekatan Manajemen [GRI 3-3] Management Approach [GRI 3-3]
Bank Maspion mengelola isu kepatuhan lingkungan dan sosial melalui Bank Maspion manages environmental and social compliance through
pendekatan manajemen yang terstruktur dan terintegrasi ke dalam a structured management approach that is integrated into its internal
sistem pengendalian internal. Pendekatan ini mencakup: control system. This approach includes:
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a'J BANKMAsPION
1. Kebijakan dan Komitmen 1. Policies and Commitments
Bank menetapkan kebijakan internal yang mengacu pada The Bank establishes internal policies aligned with applicable
peraturan perundang-undangan terkait perlindungan lingkungan environmental protection and social responsibility regulations,
hidup dan tanggung jawab sosial, serta memastikan kebijakan and ensures that these policies are communicated and understood
tersebut dikomunikasikan dan dipahami oleh seluruh unit kerja. across all business units.
2. Implementasi dan Pengendalian 2. Implementation and Controls
Kepatuhan lingkungan dan sosial diintegrasikan dalam prosedur Environmental and social compliance is embedded in operational
operasional, termasuk dalam perencanaan kegiatan, pelaksanaan procedures, including activity planning, operational execution, and
operasional, serta pengelolaan risiko. Unit kerja terkait secara risk management. Relevant units conduct regular monitoring to
berkala melakukan pemantauan untuk memastikan kesesuaian ensure adherence to applicable requirements.
pelaksanaan dengan ketentuan yang berlaku.
3. Pemantauan dan Evaluasi 3. Monitoring and Evaluation
Bank melakukan evaluasi berkala atas kepatuhan terhadap aspek The Bank performs periodic evaluations of environmental and
lingkungan dan sosial sebagai bagian dari mekanisme pengawasan social compliance as part of its internal oversight mechanisms.
internal. Hasil pemantauan digunakan untuk mengidentifikasi Monitoring results are used to identify potential risks, implement
potensi risiko, memastikan tindakan korektif bila diperlukan, serta corrective actions when necessary, and strengthen sustainability
memperkuat praktik keberlanjutan. practices.
4. Peningkatan Berkelanjutan 4. Continuous Improvement
Bank berkomitmen untuk terus meningkatkan kualitas pengelolaan The Bank remains committed to continuously enhancing its
lingkungan dan sosial melalui penyempurnaan kebijakan, prosedur, environmental and social management through policy refinement,
serta peningkatan kesadaran insan Bank terhadap pentingnya procedural improvements, and increased awareness among
kepatuhan dan keberlanjutan. employees regarding compliance and sustainability.
Melalui pendekatan ini, Bank Maspion memastikan bahwa Through this management approach, Bank Maspion ensures that
kepatuhan terhadap aspek lingkungan dan sosial tidak hanya bersifat environmental and social compliance extends beyond administrative
administratif, tetapi menjadi bagian dari budaya operasional dan requirements and becomes an integral part of its operational culture
strategi keberlanjutan Bank. and sustainability strategy.
Implementasi ESG dalam Investasi Berkelanjutan
ESG Implementation in Sustainable Investment
Bagi Bank Maspion, penerapan prinsip Lingkungan, Sosial, dan Tata For Bank Maspion, the integration of Environmental, Social, and
Kelola (LST) dalam aktivitas investasi diposisikan sebagai kerangka Governance (ESG) principles into investment activities serves as a
pengambilan keputusan untuk memastikan keberlanjutan nilai jangka decision-making framework to ensure long-term value creation. ESG
panjang. Integrasi LST dilakukan secara menyeluruh guna memastikan considerations are embedded to ensure that investments are not only
bahwa setiap investasi yang dijalankan tidak hanya layak secara financially sound, but also deliver positive social and environmental
finansial, tetapi juga memberikan dampak positif bagi masyarakat dan impact.
lingkungan.
Dalam mendukung agenda tersebut, Bank Maspion memperluas kerja To advance this commitment, Bank Maspion has expanded strategic
sama strategis dengan perusahaan fintech dan multifinance sebagai collaborations with fintech and multifinance companies to channel
mitra penyaluran pembiayaan, khususnya kepada Usaha Mikro, financing to Micro, Small, and Medium Enterprises (MSMEs) and other
Kecil, dan Menengah (UMKM) serta sektor-sektor produktif lainnya. productive sectors. This approach enables the Bank to reach a broader
Pendekatan ini memungkinkan Bank menjangkau segmen usaha yang segment of businesses while supporting inclusive and sustainable
lebih luas, sekaligus mendorong pertumbuhan ekonomi yang inklusif economic growth. In parallel, the Bank continuously explores digital
dan berkelanjutan. Sejalan dengan perkembangan teknologi, Bank opportunities and innovative business models to strengthen its
juga secara aktif mengevaluasi peluang digital dan inovasi model sustainable investment portfolio.
bisnis untuk memperkuat portofolio investasi berkelanjutan.
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MENJAGA KELESTARIAN LINGKUNGAN
Preserving Environmental Sustainability
Komitmen terhadap ESG turut diperkuat oleh dukungan pemegang Support from shareholders further reinforces the Bank’s ESG
saham yang mendorong agar prinsip pembangunan berkelanjutan commitment, encouraging sustainability principles across economic,
menjadi bagian integral dari arah kebijakan dan operasional Bank. social, and environmental dimensions to be embedded within the
Dalam konteks ini, Bank Maspion berupaya memastikan bahwa Bank’s strategic direction and operations. Accordingly, Bank Maspion
setiap pembiayaan yang disalurkan selaras dengan prinsip kehati- is committed to ensuring that each credit facility extended delivers
hatian, memberikan manfaat optimal bagi pemangku kepentingan, optimal benefits to stakeholders, supports long-term value creation,
serta berkontribusi pada penciptaan nilai jangka panjang. Melalui and strengthens the Bank’s aspiration to serve as a sustainability-
konsistensi penerapan ESG, Bank menegaskan perannya sebagai oriented financial institution that contributes positively to society and
institusi keuangan yang berorientasi pada keberlanjutan dan national development.
berkontribusi nyata bagi pembangunan ekonomi dan sosial.
STRONGER Through Change | Integrated Report 467
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STRONGER Through Change | Annual Report
12 Memberdayakan
Insan Bank Maspion
dan Masyarakat
Empowering People of
Bank Maspion and
The Community
Page 469
[ii BANKMAsPION
Page 470
a'J BANKMAsPION
Pengembangan talenta, lingkungan kerja yang inklusif, dan kontribusi sosial yang
berkelanjutan merupakan fondasi bagi Bank Maspion dalam membangun nilai jangka
panjang bagi karyawan, masyarakat, dan seluruh pemangku kepentingan.
I I Talent development, an inclusive working environment, and sustainable social contributions form
,,
the foundation for Bank Maspion in creating long-term value for its people, communities, and all
stakeholders.
Bank Maspion menempatkan pengembangan manusia sebagai salah Bank Maspion places people development as one of the key pillars
satu pilar utama dalam membangun pertumbuhan yang berkelanjutan. in building sustainable growth. This commitment is realised through
Komitmen ini diwujudkan melalui berbagai inisiatif yang mendorong various initiatives aimed at enhancing employees’ capabilities while
peningkatan kapabilitas karyawan sekaligus memperluas manfaat bagi extending broader benefits to the community. Through training,
masyarakat. Melalui program pelatihan, edukasi, dan pengembangan education, and competency development programmes, the Bank seeks
kompetensi, Bank berupaya menciptakan sumber daya manusia yang to nurture a workforce that is adaptive, productive, and well-prepared
adaptif, produktif, dan siap menghadapi dinamika perubahan. to respond to a dynamic environment.
Sejalan dengan itu, Bank juga secara aktif berkontribusi dalam In parallel, the Bank actively contributes to improving social welfare
peningkatan kesejahteraan sosial melalui berbagai program di bidang through programmes in education, healthcare, and local economic
pendidikan, kesehatan, dan penguatan ekonomi lokal. Bentuk dukungan empowerment. These initiatives include scholarship programmes,
tersebut mencakup pemberian beasiswa, pelatihan kewirausahaan, entrepreneurship training, and social activities designed to strengthen
serta kegiatan sosial yang ditujukan untuk memperkuat kapasitas dan community capacity and self-reliance.
kemandirian masyarakat.
Dengan pendekatan tersebut, Bank Maspion tidak hanya berfokus Through this approach, Bank Maspion is not only focused on creating
pada penciptaan nilai ekonomi, tetapi juga berupaya menghadirkan economic value, but also on delivering sustainable social impact. This
dampak sosial yang berkelanjutan. Peran ini menegaskan posisi Bank reflects the Bank’s role as part of an inclusive development ecosystem,
sebagai bagian dari ekosistem pembangunan yang inklusif, di mana where empowering people and communities serves as the foundation
pemberdayaan insan dan masyarakat menjadi fondasi bagi kemajuan for long-term progress.
jangka panjang.
Komposisi & Peningkatan Kualitas SDM
HR Composition & Quality Improvement [GRI 3-3]
Pada tahun 2025, Bank Maspion memperkuat transformasi In 2025, Bank Maspion strengthened its internal transformation
internal melalui peluncuran platform Insight Notes sebagai sarana through the launch of the Insight Notes platform as an internal
komunikasi internal yang menyajikan informasi terkini bagi seluruh communication channel providing up-to-date information to all
pegawai. Platform ini dirancang sebagai pusat informasi yang terus employees. The platform is designed as a central information hub and
dikembangkan untuk memastikan setiap insan Bank memperoleh akses will continue to be enhanced to ensure timely and relevant access to
yang cepat dan relevan terhadap berbagai perkembangan Perseroan. corporate developments.
Hingga 31 Desember 2025, jumlah pegawai Bank tercatat sebanyak As of December 31, 2025, the Bank’s total workforce stood at 844
844 orang, menurun dibandingkan dengan 936 pegawai pada tahun employees, an decrease from 936 employees in 2024. This change
2024. Perubahan jumlah tersebut mencerminkan dinamika pengelolaan reflects the dynamics of human capital management, including
SDM yang mencakup rekrutmen, penyesuaian kebutuhan organisasi, new recruitment, organisational adjustments, as well as employee
serta pergerakan pegawai akibat pensiun maupun pengunduran diri. movements due to retirement and resignations. [GRI 401-1]
[GRI 401-1]
...
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MEMBERDAYAKAN INSAN BANK MASPION DAN MASYARAKAT
Empowering People of Bank Maspion and The Community
Seiring dengan pertumbuhan organisasi, Bank secara berkelanjutan In line with organisational growth, the Bank continues to strengthen
memperkuat kapabilitas SDM melalui pemetaan kebutuhan its human capital capabilities through long-term competency mapping,
kompetensi jangka panjang, pengembangan program pelatihan, serta the enhancement of training programmes, and initiatives to foster
inisiatif untuk mendorong kolaborasi lintas unit kerja. Pengembangan cross-functional collaboration. Employee development is regarded as
pegawai dipandang sebagai investasi strategis untuk membangun a strategic investment to build an adaptive and cohesive team that is
tim yang adaptif, solid, dan siap menjawab tantangan industri serta well prepared to respond to industry challenges and rapid technological
percepatan perubahan teknologi. change.
Beberapa program pengembangan pegawai yang telah dijalankan Several employee development programs implemented by Bank
Bank Maspion sepanjang tahun 2025, telah dijabarkan pada bagian Maspion throughout 2025 are detailed in the Employee Competency
Penembangan Kompetensi Karyawan dalam bab Tinjauan Pendukung Development section of the Business Support Review chapter on
Bisnis pada halaman 140-163 dalam laporan ini. [GRI 404-1][OJK F.22] pages 140–163 of this report. [GRI 404-1][OJK F.22]
Jumlah Jam Pelatihan Berdasarkan Jenis Pelatihan Tahun 2025 [GRI 404-1][OJK F.22]
Number of Training Hours by Training Type in 2025
2025
Program Pelatihan Peserta Pelatihan (Orang) Total Jam Pelatihan (Jam)
Training Program Training Participant (people) Total Training Hours (hours)
Compliance, Risk & Regulatory 10.233 orang | people 722 jam | hours
Technical 8.708 orang | people 1.314 jam | hours
Leadership 192 orang | people 106 jam | hours
Sertifikasi Profesional 1.402 orang | people 510 jam | hours
Sustainability 23 orang | people 17 jam | hours
Lain-lain 2.835 orang | people 431 jam | hours
Total 23.393 orang | people 3.100 jam | hours
Pelatihan diberikan baik kepada manajemen (Direksi dan Dewan Training was provided to the management (Board of Directors and
Komisaris), Pejabat Eksekutif, maupun kepada karyawan-karyawan Board of Commissioners), Executive Officers, and employees of the
Bank. Selain pelatihan, Bank juga menghadiri kegiatan sosialisasi yang Bank. In addition to training, the Bank also attended socialization
diselenggarakan oleh OJK antara lain: activities organized by OJK, among others:
1. Sosialisasi Tata Cara Pelaporan dan Publikasi Suku Bunga 1. Socialization of Procedures for Reporting and Publishing the
Dasar Kredit sesuai POJK SDBK Base Lending Rate in accordance with POJK SDBK
2. Sosialisasi APOLO OJK Modul Laporan Insidental Perbankan 2. Socialization of the APOLO OJK Module for Incidental Banking
Reports
3. Rapat Dengar Pendapat Rancangan POJK Transparansi dan 3. Public Hearing on the Draft POJK on Transparency and
Publikasi Laporan Bank Publication of Bank Reports
4. Workshop Penerapan Climate Risk Management and Scenario 4. Workshop on the Implementation of Climate Risk Management
Analysis and Scenario Analysis
5. Sosialisasi Peraturan Otoritas Jasa Keuangan Nomor 28 Tahun 5. Socialization of Financial Services Authority Regulation No.
2024 tentang Pengelolaan Informasi Rekam Jejak Pelaku 28 of 2024 on the Management of Track Record Information
melalui SIPELAKU dan Mekanisme Penggunaan SIPELAKU through SIPELAKU and the Mechanism for Using SIPELAKU
6. Webinar How to Achieve Peak Performance in 2025 6. Webinar How to Achieve Peak Performance in 2025
7. Webinar Peran GRC dalam Meningkatkan Kepercayaan 7. Webinar The Role of GRC in Enhancing Investor Confidence
Investor dan Stabilitas Sektor Keuangan and Financial Sector Stability
8. Webinar Outlook Ekonomi dan Keuangan di Tahun 2025 8. Webinar Economic and Financial Outlook for 2025
9. Webinar Peningkatan Awareness terhadap Risiko Tindak 9. Webinar Enhancing Awareness of Criminal Risks Related to
Pidana terkait Investment Fraud dan Green Financial Crime Investment Fraud and Green Financial Crime
10. Webinar Sustainability Accounting and Reporting in the 10. Webinar Sustainability Accounting and Reporting in the
Financial Services Sector (bersama CPA Australia) Financial Services Sector (in collaboration with CPA Australia)
11. Forum Penguatan Fungsi GRC terkait Penerapan Internal 11. Forum on Strengthening the GRC Function Related to the
Control over Financial Reporting dalam rangka Penguatan Implementation of Internal Control over Financial Reporting to
Sektor Jasa Keuangan Strengthen the Financial Services Sector
12. Webinar Penyegaran Emiten Perusahaan Publik POJK No.15 12. Webinar Refreshment for Public Company Issuers on POJK
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a'J BANKMAsPION
Tahun 2022 dan POJK No.29 Tahun 2023 tentang Aksi No. 15 of 2022 and POJK No. 29 of 2023 on Corporate Actions
Korporasi (bersama AEI) (in collaboration with AEI)
13. Webinar Sosialisasi POJK No.45 Tahun 2024 tentang 13. Webinar on the Socialization of POJK No. 45 of 2024 on
Pengembangan dan Penguatan Emiten dan Perusahaan Publik the Development and Strengthening of Issuers and Public
Companies
14. Webinar Sosialisasi Taksonomi untuk Keuangan Berkelanjutan 14. Webinar on the Socialization of the Indonesian Sustainable
Indonesia Finance Taxonomy
Berikut merupakan beberapa kegiatan pelatihan, sosialisasi, dan The following training, socialization, and seminar activities were
seminar yang dilaksanakan di sepanjang tahun 2025: conducted throughout 2025:
Teknologi Informasi dan Sistem Digital Information Technology and Digital Systems
• Cyber Hygiene Secure AI – Kasikornbank • Cyber Hygiene Secure AI – Kasikornbank
• Cyber Hygiene Secure Data Practice – Kasikornbank • Cyber Hygiene Secure Data Practice – Kasikornbank
• Project Management Lifecycle dan IT Project Enablement • Project Management Lifecycle and IT Project Enablement
Framework – Kasikornbank Framework – Kasikornbank
• Transfer Knowledge IT Service Management – Divisi IT • Transfer Knowledge IT Service Management – IT Infrastructure
Infrastructure Division
Kepatuhan, Manajemen Risiko, dan Tata Kelola Compliance, Risk Management, and Governance
• Data Subject Right Management Exam – Divisi Compliance • Data Subject Right Management Exam – Compliance Division
• Sosialisasi SOP Data Protection Impact Assessment – Divisi • Socialization of Standard Operating Procedures for Data
Compliance Protection Impact Assessment – Compliance Division
• Refresher Ketentuan Batas Maksimum Pemberian Kredit • Refresher on Credit Legal Lending Limit (Batas Maksimum
(BMPK) Batch 1 – Divisi Compliance Pemberian Kredit) Batch 1 – Compliance Division
• Refresher Ketentuan Batas Maksimum Pemberian Kredit • Refresher on Credit Legal Lending Limit (Batas Maksimum
(BMPK) Batch 2 – Divisi Compliance Pemberian Kredit) Batch 2 – Compliance Division
• Sosialisasi SOP Anti Penyuapan Batch 1 – Divisi Compliance • Socialization of Anti-Bribery SOP Batch 1 – Compliance
Division
• Sosialisasi SOP Anti Penyuapan Batch 2 – Divisi Compliance • Socialization of Anti-Bribery SOP Batch 2 – Compliance
Division
• Sosialisasi SOP Anti Penyuapan Batch 3 – Divisi Compliance • Socialization of Anti-Bribery SOP Batch 3 – Compliance
Division
• Sosialisasi SOP Anti Penyuapan Batch 4 – Divisi Compliance • Socialization of Anti-Bribery SOP Batch 4 – Compliance
Division
• Refreshment Data Subject Right Management Batch 1–5 – • Refreshment Data Subject Right Management Batch 1–5 –
Divisi Compliance Compliance Division
• Sosialisasi AML terkait ketentuan internal dan penanganan • Socialization of AML regulations related to internal circular
judi online – Divisi AML CFTP letters and online gambling handling – AML CFTP Division
• Sosialisasi Penanganan Transfer Abuse – Divisi AML CFTP • Socialization on Handling Transfer Abuse – AML CFTP Division
Sertifikasi Treasury, Manajemen Risiko, dan Keahlian Treasury, Risk Certification, and Banking Technical Skills
Perbankan
• Ujian Sertifikasi Treasury Dealer Jenjang 5 – ACI FMA • Treasury Dealer Certification Examination Level 5 – ACI FMA
• Refreshment Sertifikasi Treasury Dealer Jenjang 5 – ACI FMA • Treasury Dealer Certification Refreshment Level 5 – ACIFMA
• Training Pembekalan Sertifikasi Manajemen Risiko Jenjang 4 • Risk Management Certification Preparation Training Level 4
Batch 1–3 – PT Raharja Duta Solusindo Batch 1–3 – PT Raharja Duta Solusindo
• Ujian Sertifikasi Manajemen Risiko Jenjang 4 Batch 1–3 – • Risk Management Certification Examination Level 4 Batch
BSMR / LSPP 1–3 – BSMR / LSPP
• Ujian Resertifikasi Manajemen Risiko Jenjang 4 – BSMR • Risk Management Recertification Examination Level 4 –
BSMR
• Sertifikasi Pengelolaan Transfer Dana Jenjang 4 – LPPI • Fund Transfer Management Certification Level 4 – LPPI
...
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MEMBERDAYAKAN INSAN BANK MASPION DAN MASYARAKAT
Empowering People of Bank Maspion and The Community
Keahlian Hukum, Perbankan, dan Keuangan Banking, Legal, and Financial Expertise
• Banking Recovery Strategy through PKPU and Bankruptcy: • Banking Recovery Strategy through PKPU and Bankruptcy:
A Legal Approach to Non-Performing Loans – Fernandes A Legal Approach to Non-Performing Loans – Fernandes
Partnership Partnership
• Mastery of Guarantees: Fundamental Mechanisms and • Mastery of Guarantees: Fundamental Mechanisms and
Structuring Facility Batch 2 – Alta Perfecto Structuring Facility Batch 2 – Alta Perfecto
• Debt Collection and Recovery Indonesia – Hiswara Bunjamin • Debt Collection and Recovery Indonesia – Hiswara Bunjamin
dan Tandjung dan Tandjung
ESG, Keberlanjutan, dan Pasar Karbon ESG, Sustainability, and Carbon Market
• Sosialisasi Perdagangan Karbon Internasional – IDX • Socialization of International Carbon Trading – IDX
• Webinar ESG Talk Series 1: Exploring Green Technologies on • Webinar ESG Talk Series 1: Exploring Green Technologies on
How CCS and CCUS Contribute to Decarbonization – AEI & How CCS and CCUS Contribute to Decarbonization – AEI &
Universitas Airlangga Universitas Airlangga
• Webinar ESG Talk Series 2: Integrating Proper Standards into • Webinar ESG Talk Series 2: Integrating Proper Standards into
Sustainability Strategies – AEI & Universitas Airlangga Sustainability Strategies – AEI & Universitas Airlangga
• Webinar Navigating Sustainability Reporting Standards: IFRS • Webinar Navigating Sustainability Reporting Standards: IFRS
– AEI & IDX – AEI & IDX
• Webinar Sustainability Report Awareness – IDX • Webinar Sustainability Report Awareness – IDX
Pengembangan SDM dan Kepemimpinan Human Capital Development and Leadership
• Strategic Workshop for Branch Banking Leaders – Divisi • Strategic Workshop for Branch Banking Leaders – Branch
Branch Banking Banking Division
• HR Forum 2025: Meningkatkan Kapasitas SDM di Industri • HR Forum 2025: Enhancing Human Capital Capacity in the
Perbankan – Infobank Institute Banking Industry – Infobank Institute
• HR Strategy 5.0: Transforming Administrative HR into • HR Strategy 5.0: Transforming Administrative HR into
Delivering Strategy – GML Consulting Delivering Strategy – GML Consulting
• Financial Planning Strategies for Individuals and Families for • Financial Planning Strategies for Individuals and Families for
Clerical Team – Purnomo Sutirto Adi Clerical Team – Purnomo Sutirto Adi
• New Employee Orientation Program Batch 1–2 – Various • New Employee Orientation Program Batch 1–2 – Various
Division Divisions
Forum Industri Perbankan dan Koordinasi Pemangku Banking Industry Forums and Coordination Meetings
Kepentingan
• Focus Group Discussion bersama Stakeholders Sektor • Focus Group Discussion with Financial Sector Stakeholders –
Keuangan – Bank Indonesia Bank Indonesia
• Rapat Koordinasi Dukungan dan Partisipasi GERNAS APU PPT • Coordination Meeting on National AML/CFT Program
– PPATK Participation (GERNAS APU PPT) – PPATK
• Rapat Koordinasi Pemenuhan Kebutuhan Uang Tahun 2025 – • Coordination Meeting on Cash Demand Planning 2025 – Bank
Bank Indonesia Indonesia
• Evaluasi Penyusunan Estimasi Kebutuhan Uang dan Capacity • Evaluation of Cash Demand Estimation and Capacity Building
Building – Bank Indonesia – Bank Indonesia
• Jatim Talk Road to East Java Economic Forum Tahun 2025 – • East Java Economic Forum 2025 Pre-Event Discussion – Bank
Bank Indonesia Indonesia
Kebijakan Moneter, Sistem Pembayaran, dan Regulasi Monetary Policy, Payment Systems, and Banking Regulation
Perbankan
• Workshop Penyusunan Proyeksi Kebutuhan Uang 2025 – Bank • Workshop on the Preparation of Cash Demand Projection 2025
Indonesia – Bank Indonesia
• Sosialisasi Pengguna Eksternal Aplikasi Perizinan Bank • Socialization of External User Access to Bank Indonesia
Indonesia (E-Licensing) – Bank Indonesia E-Licensing Application – Bank Indonesia
• Sosialisasi Kebijakan Insentif Likuiditas Makroprudensial dan • Socialization of Macroprudential Liquidity Incentive Policy and
Giro Wajib Minimum – Bank Indonesia Minimum Reserve Requirement – Bank Indonesia
• Sosialisasi PBI Nomor 3 Tahun 2025 tentang DHE SDA – Divisi • Socialization of Foreign Exchange Export Proceeds Regulation
Compliance (DHE SDA) – Compliance Division
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a'J BANKMAsPION
• Sosialisasi SE LPS tentang Bukti Kepesertaan dan Informasi • Socialization of Deposit Insurance Coverage Information –
Penjaminan Simpanan – Divisi Compliance / LPS Compliance Division / LPS
Operasional, Produk, dan Kebijakan Internal Operations, Product, and Internal Policy Socialization
• Sosialisasi Program Taktikal Go Grow Saving – Divisi Product • Socialization of Tactical Program Go Grow Saving – Product
and Channel and Channel Division
• Sosialisasi dan Refreshment Product Payroll Loan – Divisi • Socialization and Refreshment of Payroll Loan Product – Credit
Credit Product Trade and Supply Chain Product Trade and Supply Chain Division
• Sosialisasi Skema Transaksi FX Tanpa Aplikasi – Divisi • Socialization of FX Transaction Scheme without Application –
Treasury Treasury Division
• Sosialisasi Program Baru dan Ongoing – Divisi Digital and • Socialization of New and Ongoing Programs – Digital and
Channel Management Product Channel Management Product Division
• Sosialisasi Penggunaan Anggaran dan Pembayaran Umum – • Socialization of Budget Utilization and General Payment
Divisi Finance Accounting Policy – Finance Accounting Division
• Sosialisasi Pedoman Iklan – Divisi Compliance • Socialization of Advertising Guidelines – Compliance Division
Keamanan, Fasilitas, dan Dukungan Operasional Security, Facilities, and Operational Support
• Pembinaan Fisik Security – PT Garda Utama Nasional • Security Physical Training – PT Garda Utama Nasional
Pengadaan dan Keuangan Procurement and Finance
• Procurement Workshop 2025 – Divisi Finance Accounting • Procurement Workshop 2025 – Finance Accounting Division
Sertifikasi Profesi dan Pengembangan Profesional Professional Certification and Professional Development
• Pendidikan Dasar Penilai Properti 1 – MAPPI • Basic Property Appraiser Education Level 1 – MAPPI
Kategori ini mencerminkan fokus perusahaan dalam meningkatkan This category reflects the company’s focus on improving employee
kompetensi karyawan di berbagai bidang strategis, dari kepatuhan competencies in various strategic fields, from regulatory compliance
regulasi, manajemen risiko, hingga inovasi dan keberlanjutan dalam and risk management to innovation and sustainability in the financial
industri keuangan. industry.
Sistem Penilaian Kinerja & Pengembangan Karir
Performance Assessment System & Career Development [GRI 404-2] [OJK F.18] [OJK F.22]
Bank Maspion mengelola kinerja pegawai melalui sistem penilaian Bank Maspion manages employee performance through a merit-based
yang berbasis meritokrasi, yang dirancang untuk menjamin proses evaluation system designed to ensure an objective, transparent,
yang objektif, transparan, dan akuntabel. Sistem ini tidak hanya and accountable process. This system serves not only as the basis
menjadi dasar dalam pemberian penghargaan dan konsekuensi atas for rewards and consequences related to performance, but also as
kinerja, tetapi juga berfungsi sebagai pijakan utama dalam penyusunan a key foundation for career planning and development. Through
rencana pengembangan dan pengelolaan karier pegawai. Melalui this mechanism, the Bank obtains a comprehensive view of each
mekanisme ini, Bank memperoleh gambaran yang komprehensif employee’s performance and potential.
mengenai kinerja dan potensi setiap individu.
Penilaian kinerja dilakukan secara berkala oleh atasan langsung Performance assessments are conducted periodically by direct
dengan mengacu pada target dan indikator kinerja yang telah supervisors based on predetermined targets and key performance
ditetapkan. Pendekatan berbasis hasil ini memastikan bahwa setiap indicators. This results-oriented approach ensures that achievements
capaian dinilai secara terukur dan selaras dengan sasaran strategis are measured objectively and aligned with the Company’s strategic
Perseroan, sekaligus mendorong terbentuknya budaya kerja yang objectives, while also fostering a performance-driven culture and
berorientasi pada kinerja dan peningkatan berkelanjutan. continuous improvement.
Sepanjang tahun 2025, proses penilaian kinerja telah diterapkan Throughout 2025, the performance evaluation process was
di seluruh jenjang jabatan bagi seluruh pegawai, baik pria maupun implemented across all job levels for both male and female
wanita. Hasil penilaian tersebut digunakan sebagai dasar dalam employees. The results were used as the basis for career development,
penetapan pengembangan karir, remunerasi, serta kebijakan rotasi remuneration decisions, as well as rotation and promotion policies.
dan promosi.
...
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MEMBERDAYAKAN INSAN BANK MASPION DAN MASYARAKAT
Empowering People of Bank Maspion and The Community
Sistem Penilaian Kinerja & Pengembangan Karier [POJK F.18] [POJK F.22] [GRI 404-3]
Performance Appraisal & Career Development System
2025
Keterangan Laki-Laki Perempuan Jumlah
Description Male Female Total
Total karyawan yang menerima tinjauan rutin 433 396 829
terhadap kinerja (orang)
Total employees performance reviewed (people)
Total Karyawan per 31 Desember (orang) 437 397 834
Total employees as of 31 December (people)
Persentase karyawan yang direview (%) 99,1% 99,7% 99,4%
Persentage of employees reviewed (%)
*Catatan: Untuk seluruh karyawan yang bergabung paling lambat 30 September 2025
*Note: For all employee with latest joining date 30 September 2025
Tingkat Perputaran
Turnover Rate
Bank Maspion secara konsisten membangun lingkungan kerja yang Bank Maspion consistently strives to build a supportive working
mendukung kinerja, kesejahteraan, dan pengembangan karir pegawai, environment that promotes performance, employee well-being, and
sejalan dengan penerapan kebijakan remunerasi dan manfaat yang career development, supported by competitive remuneration and
kompetitif. Pendekatan ini bertujuan untuk menjaga tingkat retensi benefits policies. This approach aims to strengthen employee retention
pegawai sekaligus memastikan terciptanya suasana kerja yang sehat, while fostering a healthy and respectful workplace that encourages
saling menghargai, dan mendorong setiap individu untuk berkontribusi everyone to contribute at their best.
secara optimal.
Sebagai bagian dari evaluasi kebijakan sumber daya manusia, Bank As part of its human capital management evaluation, the Bank regularly
secara berkala menyelenggarakan survei pegawai untuk memahami conducts employee surveys to understand satisfaction levels, needs,
tingkat kepuasan, kebutuhan, serta aspirasi pegawai, khususnya and aspirations, particularly with regard to remuneration, benefits, and
terkait aspek remunerasi, benefit, dan lingkungan kerja. Hasil survei the working environment. The results of these surveys serve as key
tersebut digunakan sebagai masukan dalam penyempurnaan kebijakan inputs for refining policies and HR practices.
dan praktik pengelolaan SDM.
Pada tahun 2025, tingkat perputaran pegawai terus dipantau sebagai In 2025, the employee turnover rate continued to be monitored as
salah satu indikator utama dalam menilai efektivitas pengelolaan SDM one of the key indicators in assessing the effectiveness of human
dan kesejahteraan pegawai. Informasi mengenai dinamika keluar- capital management and employee well-being. Insights from
masuk pegawai menjadi dasar bagi Bank untuk melakukan evaluasi workforce movement data provide the basis for further evaluation and
dan menyusun langkah perbaikan yang diperlukan guna memperkuat improvement initiatives, reinforcing the Bank’s commitment to remain
daya saing sebagai tempat kerja pilihan. an employer of choice.
Bulan |
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Month
New Joiner 14 11 9 17 16 7 10 5 5 2 2 1
Leaving 13 7 19 21 18 19 15 24 21 29 10 5
[S-03]
Uraian
2025
Description
Jumlah Pegawai yang Resign/Pemutusan 201 orang/employees 23,8% [turnover rate]
Hubungan Kerja
Number of Employees who Resign / Termination of
Employment
Jumlah Pegawai Baru/Pengganti 99 orang/employees 11,7% [dari total pegawai/ from tota employees]
Number of New Employees/Replacements
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a'J BANKMAsPION
Pada akhir tahun 2025, tingkat perputaran karyawan tercatat sebesar At the end of 2025, the employee turnover rate was 23.8%. This figure
23,8%. Hal ini menunjukkan tingkat perputaran karyawan Bank masih indicates that the Bank’s employee turnover rate is within reasonable
dalam batas yang wajar dan tidak berdampak signifikan terhadap limits and has no significant impact on the Bank’s performance [401-1].
kinerja Bank [GRI 401-1].
Kesejahteraan Pegawai
Employee Welfare [GRI 3-3]
Kesejahteraan pegawai merupakan hal yang sangat diperhatikan The Bank pays close attention to employee welfare by fulfilling the
oleh Bank dengan memenuhi kewajiban pemberian Upah Minimum obligation to provide Regional Minimum Wage/Provincial Minimum
Regional/Upah Minimum Provinsi berdasarkan peraturan yang berlaku Wage based on the applicable regulations and providing other welfare
dan menyediakan program kesejahteraan lainnya disamping gaji pokok programs in addition to the basic salary, such as fixed allowances
seperti tunjangan tetap seperti tunjangan jabatan, tunjangan makan, such as position allowances, meal allowances, transport allowances,
tunjangan transport, tunjangan kehadiran dan tunjangan pulsa [GRI attendance allowances and communication allowance [GRI 401-2].
401-2].
Berikut tabel kesejahteraan pegawai berdasarkan level jabatan: The following is a table of employee welfare based on position level:
Tunjangan Tunjangan Tunjangan
Tunjangan Transport Tunjangan Pulsa
Level Jabatan Makan Kehadiran
Transportation Communication
Levels Position Lunch Attendance
Allowance Allowance
Allowance Allowance Allowance
Senior Management √ √ √ √ √
Middle Management √ √ √ √ √
Junior Management - √ - √ -
Staff - √ - √ -
Rasio Upah Dasar [OJK F.20][GRI 2-21, 202-1, 405-2] Ratio of Basic Wages [OJK F.20][GRI 2-21, 202-1, 405-2]
Bank Maspion menerapkan kebijakan pengupahan yang berlandaskan Bank Maspion implements its remuneration policy in accordance with
pada ketentuan peraturan perundang-undangan yang berlaku, termasuk prevailing laws and regulations, including the Manpower Law, Law
Undang-Undang Ketenagakerjaan, Undang-Undang Nomor 11 Tahun No. 11 of 2020 on Job Creation, and Government Regulation No. 36
2020 tentang Cipta Kerja, serta Peraturan Pemerintah Nomor 36 Tahun of 2021 on Wages. In practice, the Bank ensures that its remuneration
2021 tentang Pengupahan. Dalam pelaksanaannya, Bank memastikan system is applied fairly and consistently, without discrimination based
bahwa sistem remunerasi diterapkan secara adil dan konsisten, tanpa on background or position, reflecting its commitment to the principles
membedakan latar belakang maupun posisi, sebagai wujud komitmen of equality, transparency, and sound governance.
terhadap prinsip kesetaraan, transparansi, dan tata kelola yang baik.
Untuk menjaga kelayakan tingkat kesejahteraan pegawai, Bank To safeguard a decent standard of living for employees, the Bank
menetapkan struktur upah dengan memperhatikan standar kebutuhan structures its wage levels by taking into account basic living needs,
hidup, perkembangan inflasi, serta kondisi ekonomi di masing-masing inflation trends, and economic conditions in each of its operating
wilayah operasional. Bank juga memastikan bahwa tingkat upah regions. The Bank also ensures that the lowest wage level is at least
terendah yang diterima pegawai sekurang-kurangnya setara dengan in line with the applicable regional minimum wage. Through this
Upah Minimum Regional yang berlaku. Melalui pendekatan ini, Bank approach, the Bank not only complies with regulatory requirements,
tidak hanya memenuhi kewajiban regulasi, tetapi juga berupaya but also strives to establish a remuneration system that supports
menciptakan sistem pengupahan yang mendukung motivasi kerja, motivation, productivity, and sustainable employment relationships.
produktivitas, dan keberlanjutan hubungan kerja.
...
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MEMBERDAYAKAN INSAN BANK MASPION DAN MASYARAKAT
Empowering People of Bank Maspion and The Community
Wilayah Operasional Besaran Gaji Karyawan Rasio Karyawan yang
Operational Region Besaran UMP Provinsi/
Gol. Terendah Sebagai Menerima UMK
Kabupaten (Rp)
Karyawan Baru (Rp) Ratio of Employees receiving
Provincial/Regency
Provinsi Kota The Lowest Basic Salary the Provincial Minimum
Minimum Wage (Rp)
Province City for New Employees (Rp) Wage
Jawa Timur Surabaya 5.032.635 5.033.000 0%
Jawa Timur Kota Malang 3.524.238 3.616.000 0%
Jawa Timur Jember 2.838.642 3.000.000 0%
DKI Jakarta Jakarta 5.396.761 5.400.000 0%
Jawa Tengah Kota Semarang 3.454.827 4.348.000 0%
Jawa Tengah Kota Surakarta 2.416.560 2.500.000 0%
Jawa Tengah Kabupaten Banyumas 2.338.410 2.937.000 0%
Sumatera Utara Medan 4.014.072 4.020.000 0%
Sumatera Selatan Palembang 3.916.635 4.407.000 0%
Jawa Barat Kota Bandung 4.482.914 4.677.000 0%
Sulawesi Selatan Makassar 3.880.137 4.980.000 0%
Bali Denpasar 3.298.117 3.300.000 0%
Bank menerapkan prinsip kesetaraan dalam pengelolaan sumber daya The Bank upholds the principle of equality in human capital management
manusia dengan memastikan bahwa sistem remunerasi ditetapkan secara by ensuring that its remuneration system is determined objectively
objektif berdasarkan jabatan dan capaian kinerja. Penetapan kompensasi based on position and performance achievements. Compensation
dilakukan tanpa membedakan jenis kelamin, sehingga pegawai perempuan is provided without regard to gender, ensuring that female and male
dan laki-laki yang berada pada jabatan dan tingkat (grade) yang sama employees holding the same positions and grade levels receive equal
memperoleh perlakuan dan hak remunerasi yang setara. treatment and remuneration.
Kesehatan dan Keselamatan Kerja Occupational Health and Safety [OJK F.21] [GRI 3-3. 403-
1, 403-2, 403-3, 403-4, 403-5, 403-6, 403-7 403-8, 403-9,
403-10]
Bank Maspion menempatkan aspek Kesehatan dan Keselamatan Kerja Bank Maspion places Occupational Health and Safety (OHS) as a
(K3) sebagai bagian penting dari perlindungan hak pegawai, yang fundamental part of protecting employees’ rights, as clearly stipulated
secara tegas diatur dalam Peraturan Perusahaan. Bank memastikan in the Company Regulations. The Bank ensures that all employees work
bahwa seluruh pegawai bekerja dalam lingkungan yang aman dan in a safe and healthy environment, supported by policies, facilities, and
sehat, dengan dukungan kebijakan, fasilitas, serta prosedur kerja work procedures designed to minimise risks and prevent workplace
yang dirancang untuk meminimalkan risiko dan mencegah terjadinya accidents. These efforts are further strengthened through regular OHS
kecelakaan kerja. Upaya ini diperkuat melalui pelaksanaan program training programmes to enhance awareness and compliance with
pelatihan K3 secara berkala guna meningkatkan kesadaran dan safety standards.
kepatuhan terhadap standar keselamatan.
Dalam pelaksanaannya, Bank mengusung prinsip zero accident sebagai In its implementation, the Bank upholds the zero accident principle
arah utama pengelolaan K3 di seluruh aktivitas operasional. Pendekatan as the guiding direction for OHS management across all operational
ini didukung oleh evaluasi berkelanjutan atas prosedur keselamatan activities. This approach is supported by continuous evaluation of
serta keterlibatan aktif pegawai dalam membangun budaya kerja yang safety procedures and active employee involvement in fostering a
aman dan bertanggung jawab. Sepanjang tahun 2025, Bank Maspion safe and responsible working culture. Throughout 2025, Bank Maspion
tidak mencatat adanya kejadian kecelakaan kerja, yang mencerminkan recorded no workplace accidents, reflecting the effectiveness of its
efektivitas penerapan sistem K3 di lingkungan kerja. OHS management system.
Bank telah memiliki kebijakan Kesehatan dan Keselamatan Kerja yang The Bank already has an Occupational Health and Safety policy that can
dapat diunduh oleh seluruh karyawan BMAS yang terdapat di dalam be downloaded by all BMAS employees in the internal communication
kanal komunikasi internal, Insight Notes. [S-11] channel, Insight Notes. [S-11]
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a'J BANKMAsPION
[S-06]
Uraian \
2025 2024 2023
Description
Frekuensi kecelakaan kerja dari total 1 kecelakaan/accidents 0 kecelakaan/accidents 0 kecelakaan/accidents
pegawai
Frequency of occupational accident
from total employee
Persentase kecelakaan kerja serius 0% 0% 0%
yang berakibat cedera serius dan fatal
dari total pegawai
Percentage of serious work accidents
resulting in serious and fatal injuries
out of total employees
Cuti Melahirkan Maternity Leave [GRI 401-3]
Bank Maspion menyediakan hak cuti melahirkan bagi pegawai Bank Maspion provides maternity leave for female employees and
perempuan serta cuti pendampingan bagi pegawai pria yang istrinya paternity leave for male employees whose spouses give birth, in
melahirkan, sesuai dengan ketentuan yang diatur dalam Peraturan accordance with the provisions set out in the Company Regulations
Perusahaan dan kebijakan kepegawaian. Kebijakan ini merupakan and human capital policies. This policy reflects the Bank’s commitment
bagian dari komitmen Bank dalam mendukung kesejahteraan keluarga to supporting employees’ family well-being while promoting a healthy
pegawai sekaligus mendorong keseimbangan antara kehidupan kerja work-life balance.
dan kehidupan pribadi.
Pada tahun 2025, jumlah pegawai perempuan yang memanfaatkan In 2025, a total of 12 female employees utilised maternity leave, while
cuti melahirkan tercatat sebanyak 12 orang, sementara pegawai pria 26 male employees took paternity leave. All employees who took such
yang mengambil cuti pendampingan berjumlah 26 orang. Seluruh leave returned to work after the leave period ended, resulting in a
pegawai yang mengambil cuti tersebut kembali bekerja setelah masa 100% return-to-work rate, which demonstrates career continuity and a
cuti berakhir, sehingga tingkat kembali bekerja tercatat sebesar 100%, supportive working environment. [GRI 401-3]
mencerminkan keberlanjutan karir dan dukungan lingkungan kerja
yang kondusif. [GRI 401-3]
Keamanan & Dampak Produk
Product Safety & Impact [OJK F.28] [OJK F.29] [GRI 3-3, 416-1, 416-2]
Bank Maspion menerapkan proses penelaahan yang komprehensif Bank Maspion applies a comprehensive review process prior to
sebelum meluncurkan setiap produk dan layanan, yang mencakup launching any product or service, covering operational, technological,
aspek operasional, teknologi, kepatuhan, dan manajemen risiko. compliance, and risk management aspects. Every new initiative
Setiap inisiatif baru wajib melalui tahapan uji kelayakan dan penilaian is required to undergo feasibility assessments and thorough risk
risiko secara menyeluruh, serta memperoleh persetujuan internal dan evaluations, as well as obtain the necessary internal and regulatory
regulator yang berwenang. Pendekatan ini memastikan bahwa seluruh approvals. This approach ensures that all products offered not only
produk yang ditawarkan tidak hanya memenuhi standar tata kelola dan comply with governance and regulatory standards, but are also safe
kepatuhan, tetapi juga aman dan andal bagi nasabah. and reliable for customers.
Penilaian terhadap produk perbankan, seperti tabungan, giro, dan Reviews of banking products, such as savings, current accounts,
deposito, dilakukan secara berkala dengan mencakup evaluasi atas and time deposits, are conducted on a regular basis, encompassing
fitur produk, kualitas layanan, kepatuhan terhadap ketentuan yang evaluations of product features, service quality, regulatory compliance,
berlaku, serta aspek perlindungan nasabah. Sejalan dengan POJK and customer protection aspects. In line with POJK No. 13/
No. 13/POJK.03/2021 tentang Penyelenggaraan Produk Bank Umum, POJK.03/2021 on the Implementation of Commercial Bank Products,
Bank juga melakukan penelaahan risiko atas setiap rencana produk the Bank also performs risk assessments for any planned new products
dan aktivitas baru untuk mengidentifikasi potensi risiko sebelum and activities to identify potential risks prior to implementation.
implementasi.
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MEMBERDAYAKAN INSAN BANK MASPION DAN MASYARAKAT
Empowering People of Bank Maspion and The Community
Hingga tahun 2025, Bank Maspion belum meluncurkan produk atau As of 2025, Bank Maspion has not yet launched any products or services
layanan khusus yang secara langsung dikaitkan dengan keuangan specifically related to sustainable finance, and therefore no specific
berkelanjutan, sehingga belum terdapat dampak yang dapat impacts or mitigation strategies can be disclosed. Nevertheless, the
diungkapkan beserta strategi mitigasinya. Namun demikian, Bank Bank recognises the importance of developing sustainable finance
memahami pentingnya pengembangan inisiatif keuangan berkelanjutan initiatives and the potential to expand its Environmental, Social, and
dan peluang untuk memperluas portofolio pembiayaan berbasis Governance (ESG) financing portfolio. Going forward, the Bank remains
Lingkungan, Sosial, dan Tata Kelola (LST). Dalam pengembangannya committed to applying prudential principles and comprehensive risk
ke depan, Bank tetap berkomitmen untuk menerapkan prinsip kehati- management to ensure that every product delivers balanced benefits
hatian dan manajemen risiko yang menyeluruh guna memastikan for customers, society, and the Bank’s overall performance.
bahwa setiap produk memberikan manfaat yang seimbang bagi
nasabah, masyarakat, dan kinerja Bank.
Komitmen Untuk Memberikan Layanan atas
Produk dan/atau Jasa yang Setara kepada Konsumen
Commitment to Providing Equivalent Products and/or
Services to Consumers [OJK F.17] [OJK F.27] [OJK F.29]
Bank Maspion berkomitmen untuk menyediakan produk dan Bank Maspion is committed to providing products and services that
layanan yang relevan dan dapat diakses oleh berbagai segmen are relevant and accessible to various customer segments, while
nasabah, dengan tetap mengedepankan kualitas, transparansi, upholding quality, transparency, and consumer protection. To maintain
dan perlindungan konsumen. Untuk menjaga mutu layanan, Bank service standards, the Bank actively provides multiple channels for
secara aktif membuka berbagai kanal komunikasi bagi nasabah guna customers to submit feedback and complaints, which are addressed
menyampaikan saran, masukan, maupun keluhan, yang ditindaklanjuti in a timely manner in accordance with established service guidelines.
secara responsif sesuai dengan standar layanan yang berlaku. Setiap Each product is also accompanied by clear, accurate, and easy-to-
produk juga dilengkapi dengan informasi yang jelas, akurat, dan mudah understand information to enable customers to make informed and
dipahami agar nasabah dapat mengambil keputusan secara tepat dan responsible decisions.
bertanggung jawab.
Di samping itu, Bank secara konsisten menyelenggarakan program In addition, the Bank consistently conducts financial literacy and
literasi dan inklusi keuangan untuk meningkatkan pemahaman financial inclusion programmes to enhance public understanding of
masyarakat terhadap produk dan jasa perbankan. Melalui inisiatif banking products and services. Through these initiatives, customers
ini, nasabah diharapkan dapat memilih produk yang sesuai dengan are expected to select products that best suit their needs and to
kebutuhan dan memahami karakteristik serta risiko yang melekat understand the characteristics and risks associated with each service.
pada setiap layanan. Dengan demikian, Bank Maspion berupaya In this way, Bank Maspion seeks to build long-term relationships based
membangun hubungan jangka panjang yang didasari kepercayaan, on trust, education, and sustainable value creation.
edukasi, dan nilai tambah yang berkelanjutan.
Penegakan Hak Asasi Manusia (HAM)
Human Rights Enforcement (HAM) [S-07, 08, 09, 10] [GRI 3-3, 410-1, 411-1]
Bank Maspion menegaskan komitmennya terhadap penghormatan Bank Maspion reaffirms its commitment to respecting and protecting
dan perlindungan Hak Asasi Manusia (HAM) melalui kebijakan yang human rights through policies that are consistently applied across all
diterapkan secara konsisten di seluruh kegiatan operasional. Prinsip- operational activities. These principles serve as the foundation for
prinsip tersebut menjadi landasan dalam memperlakukan seluruh treating all stakeholders, including employees and customers, fairly,
pemangku kepentingan, termasuk pegawai dan nasabah, secara adil, with dignity, and without discrimination.
bermartabat, dan tanpa diskriminasi.
Sepanjang tahun 2025, Bank Maspion tidak mencatat adanya kasus Throughout 2025, Bank Maspion recorded no cases of human rights
pelanggaran HAM. Capaian ini mencerminkan penerapan tata violations. This achievement reflects the Bank’s strong governance
kelola yang berintegritas serta komitmen berkelanjutan Bank dalam practices and its ongoing commitment to conducting business in a
menjalankan kegiatan usaha yang bertanggung jawab secara sosial. socially responsible manner.
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Tidak Adanya Pelecehan Seksual dan Absence of Sexual Harrasment and Discrimination
Diskriminasi [GRI 3-3, 406-1]
Sebagai wujud komitmen terhadap penghormatan Hak Asasi Manusia As part of its commitment to upholding Human Rights, Bank Maspion
(HAM), Bank Maspion menerapkan kebijakan dan mekanisme yang enforces strict policies and control mechanisms to prevent sexual
tegas untuk mencegah terjadinya pelecehan seksual serta segala harassment and any form of discrimination in the workplace. These
bentuk diskriminasi di lingkungan kerja. Kebijakan ini dirancang untuk measures are intended to foster a safe, respectful, and inclusive
memastikan terciptanya tempat kerja yang aman, saling menghormati, working environment for all employees, regardless of gender, ethnicity,
dan inklusif bagi seluruh pegawai, tanpa membedakan jenis kelamin, religion, or other backgrounds.
suku, agama, maupun latar belakang lainnya.
Pendekatan pencegahan tersebut diperkuat melalui pengaturan Preventive efforts are reinforced through clear standards of conduct,
perilaku kerja, sosialisasi nilai-nilai etika, serta pengawasan internal ethics awareness initiatives, and ongoing internal oversight.
yang berkelanjutan. Sepanjang tahun 2025, Bank Maspion tidak Throughout 2025, Bank Maspion recorded no reported cases of sexual
mencatatkan adanya laporan atau insiden terkait pelecehan seksual harassment or discrimination, reflecting a workplace culture that
maupun diskriminasi. Kondisi ini mencerminkan budaya kerja yang promotes mutual respect and remains free from violence and unfair
menjunjung tinggi rasa saling menghargai serta bebas dari tindakan treatment.
kekerasan dan ketidakadilan.
Tidak Adanya Tenaga Kerja Anak dan Karyawan Absence of Child Labour and Forced Employees [OJK
Paksa F.19] [GRI 3-3, 408-1, 409-1]
Bank Maspion memastikan bahwa seluruh proses ketenagakerjaan Bank Maspion ensures that all employment practices are conducted
dijalankan secara bertanggung jawab dan sesuai dengan ketentuan responsibly and in full compliance with applicable labor regulations.
peraturan perundang-undangan. Setiap karyawan yang direkrut telah All employees meet the minimum age requirements stipulated by law,
memenuhi persyaratan usia minimum sebagaimana diatur dalam demonstrating the Bank’s commitment to protecting children from
regulasi yang berlaku, sebagai bagian dari upaya perlindungan labor exploitation.
terhadap anak dari praktik eksploitasi tenaga kerja.
Selain itu, Bank secara konsisten melarang segala bentuk kerja paksa. The Bank also strictly prohibits any form of forced labor. Employment
Setiap hubungan kerja didasarkan pada kesepakatan yang sah, tanpa relationships are established on the basis of lawful agreements, free
adanya unsur paksaan, ancaman, atau tekanan dalam bentuk apa pun from coercion, threats, or any form of pressure that could restrict
yang dapat membatasi kebebasan individu. Kebijakan ini menjadi individual freedom. This policy underscores the Bank’s commitment
bagian dari komitmen Bank dalam menjunjung tinggi etika kerja dan to ethical labor practices and respect for fundamental workers’ rights.
hak-hak dasar pekerja.
Dalam pelaksanaannya, Bank Maspion mematuhi ketentuan Undang- In implementing these commitments, Bank Maspion complies
Undang Republik Indonesia Nomor 13 Tahun 2003 tentang Ketenagakerjaan, with Indonesian Labor Law No. 13 of 2003 and adheres to relevant
serta merujuk pada standar internasional yang relevan, termasuk Konvensi international standards, including ILO Conventions No. 138/1973 and
ILO No. 138/1973 dan No. 182/1999 terkait perlindungan anak, serta No. 182/1999 on child labor, as well as ILO Conventions No. 29/1930
Konvensi ILO No. 29/1930 dan No. 105/1957 mengenai penghapusan kerja and No. 105/1957 on the elimination of forced labor. Throughout
paksa. Sepanjang tahun pelaporan, tidak terdapat kasus pekerja anak the reporting period, no incidents of child labor or forced labor were
maupun kerja paksa di lingkungan Bank, yang menunjukkan konsistensi recorded within the Bank, demonstrating the consistent application of
penerapan prinsip keadilan, kepatuhan, dan etika kerja. fairness, compliance, and ethical labor principles.
Dampak Operasi Terhadap Masyarakat Sekitar
Operational Impact on Surrounding Communities [OJK F.23] [GRI 3-3, 413-1, 413-2]
Bagi Bank Maspion, keberadaan Bank di tengah masyarakat tidak For Bank Maspion, the Bank’s presence within communities is
hanya diukur dari aktivitas bisnis, tetapi juga dari kontribusi nyata yang measured not only by business performance, but also by the positive
dihasilkan bagi penguatan sosial dan ekonomi komunitas di sekitarnya. and sustainable impact it delivers to surrounding societies. Accordingly,
Oleh karena itu, Bank mengarahkan aktivitas operasional dan sosialnya the Bank aligns its operational and social initiatives to generate long-
agar mampu memberikan dampak positif yang berkelanjutan, sejalan term social and economic value in line with local community needs.
dengan kebutuhan dan karakteristik masyarakat lokal.
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MEMBERDAYAKAN INSAN BANK MASPION DAN MASYARAKAT
Empowering People of Bank Maspion and The Community
Salah satu fokus utama Bank adalah mendorong inklusi keuangan, One of the Bank’s key priorities is advancing financial inclusion,
khususnya melalui kegiatan sosialisasi dan edukasi produk perbankan, particularly through outreach and education programs on banking
termasuk pemanfaatan layanan digital. Program ini menyasar berbagai products and digital services. These initiatives target various
lapisan masyarakat, terutama di kota-kota kecil dan wilayah yang akses community segments, especially in smaller cities and underserved
perbankannya masih terbatas. Melalui peningkatan pemahaman terhadap areas. By enhancing digital banking literacy, communities are better
teknologi perbankan digital, masyarakat diharapkan dapat mengakses equipped to access financial services in a secure and efficient manner,
layanan keuangan secara lebih mudah, aman, dan efisien, sekaligus membuka enabling broader economic participation and improved quality of life.
peluang ekonomi baru yang mendukung peningkatan kesejahteraan.
Selain inklusi keuangan, Bank Maspion juga berkontribusi dalam Beyond financial inclusion, Bank Maspion also contributes to
pengembangan pendidikan dan kesehatan masyarakat. Melalui education and healthcare development. Through donations and
penyaluran bantuan dan dukungan kepada yayasan serta institusi sosial support to foundations and social institutions, the Bank seeks to
yang membutuhkan, Bank berupaya meningkatkan kualitas sumber strengthen human capital and improve access to essential services.
daya manusia (SDM) dan akses terhadap layanan dasar. Program- These programs are designed to deliver long-term benefits, reflected
program ini dirancang untuk memberikan manfaat jangka panjang, in improved living standards, productivity, and regional economic
yang tercermin dalam peningkatan kualitas hidup, produktivitas, dan competitiveness.
daya saing ekonomi masyarakat di wilayah operasional Bank.
Pendekatan Manajemen terhadap Management Approach to Community Development
Pengembangan Masyarakat [POJK F.23; F.25] [POJK F.23; F.25][GRI 3-3]
[GRI 3-3]
Pengembangan masyarakat merupakan bagian dari pendekatan Community development forms an integral part of Bank Maspion’s
strategis Bank Maspion dalam menjalankan bisnis yang bertanggung responsible business approach. The Bank is committed to supporting
jawab. Bank berkomitmen untuk mendukung kegiatan yang menjangkau initiatives that reach diverse community segments, including Low-
berbagai segmen masyarakat, termasuk Perorangan Berpenghasilan Income Individuals, as well as underserved groups in strategic areas
Rendah (PBR) serta kelompok masyarakat yang masih kurang terlayani across its core markets.
di wilayah-wilayah strategis pada pasar utama Bank.
Melalui pendekatan inklusi keuangan, Bank berupaya memenuhi Through financial inclusion initiatives, the Bank aims to address the
kebutuhan nasabah ritel dan komersial pada berbagai tahapan needs of retail and commercial customers at various stages of growth.
pertumbuhan. Bank secara berkelanjutan mengembangkan produk dan The Bank continuously develops and offers relevant financial products
layanan keuangan yang relevan, sekaligus menyesuaikan model bisnis and services, while adapting its business model to meet the evolving
untuk menjawab kebutuhan masyarakat lintas generasi. needs of communities across different age groups.
Sepanjang tahun 2025, berbagai inisiatif telah dijalankan Bank untuk Throughout 2025, the Bank implemented several initiatives to expand
memperluas dampak sosialnya, antara lain: its social impact, including:
• menyediakan produk dan layanan yang mudah diakses, termasuk • providing accessible and innovative products and services, such
layanan transaksi berbasis QRIS, serta memperluas penyaluran as QRIS-based transactions, and expanding financing distribution
pembiayaan melalui kerja sama dengan Bank Perkreditan Rakyat (BPR); through partnerships with Rural Banks (BPR);
• melaksanakan program literasi keuangan bagi UMKM, mendorong • delivering financial literacy programs for MSMEs, empowering
penguatan kapasitas usaha kecil dan menengah; small and medium enterprises;
• mendukung pemberdayaan perempuan, khususnya melalui • promoting women’s economic empowerment, particularly through
program pengembangan usaha yang dimiliki dan dikelola oleh business development programs for women-owned enterprises;
perempuan; serta and
• menjalankan program Tanggung Jawab Sosial Perusahaan (CSR) • implementing Corporate Social Responsibility (CSR) programs
yang berfokus pada peningkatan kualitas hidup masyarakat, aimed at improving community well-being in alignment with the
sejalan dengan visi dan nilai Bank. Bank’s vision and values.
Melalui pendekatan ini, Bank Maspion berupaya memastikan bahwa Through these efforts, Bank Maspion strives to ensure that business
pertumbuhan usaha berjalan selaras dengan penguatan kesejahteraan growth goes hand in hand with community empowerment and inclusive
masyarakat dan pembangunan ekonomi yang inklusif. economic development.
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Tanggung Jawab Sosial Lingkungan Perusahaan
Corporate Social and Environmental Responsibility [OJK F.25] [GRI 3-3]
Bank terus memperkuat komitmennya terhadap tanggung jawab sosial The Bank continues to strengthen its commitment to social
melalui berbagai inisiatif CSR yang didasarkan pada prinsip Tujuan responsibility through various CSR initiatives based on the principles
Pembangunan Berkelanjutan (SDGs). Program CSR ini mencakup of the Sustainable Development Goals (SDGs). These CSR programs
perhatian pada kesejahteraan karyawan, dengan memastikan kondisi include attention to employee welfare, by ensuring safe and
kerja yang aman dan produktif, serta mengutamakan kesehatan dan productive working conditions, and prioritizing occupational health
keselamatan kerja sesuai dengan standar tertinggi. Hal ini sejalan and safety in accordance with the highest standards. This is in line
dengan upaya Perseroan untuk menciptakan lingkungan kerja yang with the Company’s efforts to create a work environment that supports
mendukung pengembangan profesional dan kesejahteraan karyawan. professional development and employee welfare.
Di sektor sosial dan kemasyarakatan, Bank melaksanakan berbagai In the social and community sector, the Bank carries out various
kegiatan yang dirancang untuk meningkatkan kesejahteraan activities designed to improve the welfare of the surrounding
masyarakat sekitar. Program ini mencakup inisiatif pendidikan, community. These programs include education, health, and community
kesehatan, dan pengembangan komunitas yang bertujuan menciptakan development initiatives aimed at creating sustainable social impact.
dampak sosial yang berkelanjutan. Selain itu, Bank juga menunjukkan In addition, the Bank also demonstrates its concern for environmental
kepeduliannya terhadap kelestarian lingkungan melalui partisipasi sustainability through participation in environmental protection
dalam program-program perlindungan lingkungan dan pengelolaan programs and responsible management of natural resources.
sumber daya alam yang bertanggung jawab.
Melalui penerapan program CSR yang terintegrasi dengan nilai- Through the implementation of CSR programs that are integrated
nilai tata kelola yang baik, Bank tidak hanya memenuhi tanggung with good governance values, the Bank not only fulfills its social
jawab sosialnya, tetapi juga berperan aktif sebagai mitra dalam responsibilities, but also plays an active role as a partner in social
pembangunan sosial dan ekonomi. Komitmen ini mencerminkan and economic development. This commitment reflects the Bank’s
dedikasi Bank untuk memberikan dampak positif yang signifikan dedication to make a significant positive impact on stakeholders while
bagi pemangku kepentingan sekaligus mendukung terwujudnya visi supporting the realization of the vision of sustainable development.
pembangunan berkelanjutan.
Tanggung jawab sosial dan lingkungan yang dilakukan oleh Bank pada The social and environmental responsibilities carried out by us 2025
tahun 2025 mencakup bidang praktik ketenagakerjaan, kesehatan dan include employment practices, occupational health and safety, social
keselamatan kerja, sosial dan kemasyarakatan, lingkungan hidup, and community, environment, and responsibility to customer.
serta tanggung jawab kepada nasabah.
Inisiatif kami [POJK F.25][GRI 203-1] Our Initiatives [POJK F.25][GRI 203-1]
Bagi Bank Maspion, literasi dan inklusi keuangan merupakan fondasi For Bank Maspion, financial literacy and inclusion are key pillars in
penting dalam memperluas akses masyarakat terhadap layanan expanding public access to safe, relevant, and sustainable banking
perbankan yang aman, relevan, dan berkelanjutan. Melalui berbagai services. Through a series of educational and collaborative initiatives,
inisiatif edukatif dan kolaboratif, Bank berupaya menjangkau beragam the Bank aims to reach diverse communities and financial industry
segmen masyarakat serta pelaku industri keuangan untuk meningkatkan players to enhance financial awareness, utilization, and service quality.
pemahaman, pemanfaatan, dan kualitas layanan keuangan.
Literasi Keuangan Masyarakat Community Financial Literacy
“Makin Cuan dengan Kelola Keuangan di Tahun Ular Kayu” “Maximizing Financial Gains through Smart Money Management in
the Year of the Wood Snake”
Pada 8 Januari 2025, bertepatan dengan perayaan Chinese New On January 8, 2025, in conjunction with Chinese New Year 2025, Bank
Year 2025, Bank Maspion menyelenggarakan kegiatan literasi Maspion organized a thematic financial literacy program designed to
keuangan yang dikemas secara tematik dan kontekstual. Kegiatan align with current economic dynamics. The program was conducted in
ini dilaksanakan melalui kolaborasi dengan Developer Griyo Mapan, collaboration with Griyo Mapan, a well-established property developer
pengembang properti terkemuka di Surabaya yang dikenal memiliki in Surabaya known for residential areas occupied by high-net-worth
kawasan hunian dengan profil penghuni mapan. individuals.
Acara berlangsung di D’Club House Grand Peninsula dan diikuti oleh Held at the Grand Peninsula D’Club House, the event was attended by
65 peserta yang terdiri dari penghuni perumahan Grand Peninsula, 65 participants comprising residents of the Grand Peninsula housing
nasabah dan calon nasabah Bank Maspion, serta prospek nasabah complex, existing and prospective customers of Bank Maspion, as well
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MEMBERDAYAKAN INSAN BANK MASPION DAN MASYARAKAT
Empowering People of Bank Maspion and The Community
dari Developer Griyo Mapan. Melalui kegiatan ini, Bank memberikan as potential clients from Griyo Mapan. The session focused on practical
edukasi mengenai pengelolaan keuangan yang bijak, perencanaan financial management, financial planning, and optimal utilization of
finansial, serta pemanfaatan produk perbankan secara optimal dalam banking products to support long-term financial well-being.
menghadapi dinamika ekonomi.
Inovasi Perbankan untuk Inklusi Keuangan Banking Innovation for Financial Inclusion
Sebagai bagian dari perannya dalam memperkuat ekosistem keuangan As part of its efforts to strengthen an inclusive financial ecosystem, on
yang inklusif, pada 21 Juni 2025 Bank Maspion mengadakan sesi June 21, 2025 Bank Maspion conducted a knowledge-sharing session
berbagi pengetahuan bersama BPR Insani di Solo. Kegiatan ini with BPR Insani in Solo. The session focused on leveraging digital
difokuskan pada pemanfaatan teknologi digital untuk mendukung technology to support BPRs in remaining adaptive and competitive in a
transformasi BPR agar tetap adaptif dan kompetitif. rapidly evolving financial landscape.
Dalam sesi tersebut, Bank Maspion memaparkan solusi digitalisasi Bank Maspion presented digital banking solutions, including the
perbankan, termasuk implementasi API SNAP (Standar Nasional Open implementation of the SNAP API (National Standard Open API for
API Pembayaran) yang memungkinkan BPR menyediakan layanan transfer, Payments), enabling BPRs to offer services such as fund transfers,
balance inquiry, pembayaran, virtual account, serta integrasi dengan balance inquiries, payments, virtual accounts, and real-time integration
BI-FAST, QRIS, dan RTGS secara real-time. Bank juga memperkenalkan with BI-FAST, QRIS, and RTGS. The Bank also introduced the QRIS co-
konsep co-branding QRIS, yang memungkinkan BPR berperan sebagai branding concept, allowing BPRs to act as QRIS distribution channels
kanal distribusi QRIS meskipun bukan PJSP utama, termasuk penjelasan despite not being primary payment service providers, along with
alur pendaftaran merchant dan skema pembagian biaya. explanations on merchant onboarding and fee-sharing mechanisms.
Sebagai pelengkap, Bank Maspion menawarkan berbagai layanan In addition, Bank Maspion offered supporting services such as Payroll
pendukung, seperti Payroll Solution yang mencakup pembukaan rekening, Solutions, covering account opening, ATM card activation, and work
aktivasi kartu ATM, dan perlindungan asuransi kecelakaan kerja, serta accident insurance protection, as well as EDC services through
penyediaan layanan EDC melalui kerja sama dengan ESPAY untuk collaboration with ESPAY to facilitate secure and efficient digital
mendukung penerimaan pembayaran digital secara aman dan efisien. payments.
Literasi dan Edukasi Keuangan Digital Digital Financial Literacy and Education
Pada 20 Agustus 2025, Bank Maspion kembali melaksanakan kegiatan On August 20, 2025, Bank Maspion conducted a digital financial
inklusi dan literasi keuangan digital melalui kerja sama dengan BPR inclusion and literacy program in collaboration with BPR Binsani. The
Binsani. Kegiatan ini dihadiri oleh Direksi, jajaran manajemen, serta event was attended by the Board of Directors, management team, and
Branch Manager dari seluruh jaringan BPR Binsani Group. Branch Managers across the BPR Binsani Group network.
Dalam kegiatan tersebut, Bank Maspion menyampaikan materi During the session, Bank Maspion delivered insights on banking
terkait transformasi digital perbankan, pengenalan layanan digital digital transformation, introduced its digital banking services, and
Bank Maspion, serta peluang kolaborasi melalui pemanfaatan SNAP explored collaboration opportunities through SNAP API and QRIS to
API dan QRIS untuk meningkatkan efisiensi operasional dan kualitas enhance operational efficiency and service quality. The program was
layanan kepada nasabah. Program ini dirancang untuk memperkuat designed to strengthen BPR capabilities in adapting to technological
kapasitas pelaku BPR dalam menghadapi perkembangan teknologi dan advancements and extending digital financial services to underserved
memperluas jangkauan layanan keuangan hingga ke masyarakat yang communities.
belum sepenuhnya terlayani.
Melalui rangkaian inisiatif ini, Bank Maspion menegaskan Through these initiatives, Bank Maspion reinforces its commitment
komitmennya dalam mendukung program Otoritas Jasa Keuangan to supporting the Financial Services Authority’s (OJK) programs in
(OJK) untuk mewujudkan inklusi keuangan yang berkelanjutan, inklusif, achieving sustainable, inclusive, and equitable financial inclusion in
dan berkeadilan di Indonesia. Indonesia.
Bidang Praktik Ketenagakerjaan, Kesehatan Employment Practices, Occupational Health and
dan Keselamatan Kerja [GRI 2-30] Safety
Serangkaian program dan kegiatan di bidang praktik ketenagakerjaan, A series of programs and activities in the field of employment practices,
kesehatan dan keselamatan kerja yang dilaksanakan di sepanjang occupational health and safety implemented throughout 2025 are as
tahun 2025 adalah sebagai berikut: follows:
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1. Program Pendidikan dan Pelatihan [GRI 3-3] 1. Education and Training Program
Pengembangan kompetensi karyawan merupakan fondasi Employee competency development is a key foundation for
penting dalam memperkuat kualitas sumber daya manusia di strengthening human capital quality within the banking industry.
industri perbankan. Oleh karena itu, Bank secara konsisten Accordingly, the Bank consistently implements education and
menyelenggarakan program pendidikan dan pelatihan yang training programmes designed to enhance employees’ capabilities
dirancang untuk meningkatkan kapasitas dan kapabilitas in line with industry dynamics, regulatory developments, and rapid
karyawan seiring dengan dinamika industri, perubahan regulasi, technological advancements. Through sustained investment in
serta pesatnya perkembangan teknologi. Melalui investasi yang learning initiatives, the Bank aims to equip its employees with
berkelanjutan dalam pembelajaran, Bank berupaya membekali relevant skills to deliver excellent customer service, make sound
karyawan dengan keahlian yang relevan agar mampu memberikan professional decisions, and adapt effectively to changes in the
layanan yang unggul kepada nasabah, mengambil keputusan banking landscape. Fostering a culture of continuous learning also
secara profesional, serta beradaptasi secara efektif terhadap forms part of the Bank’s strategy to remain competitive and retain
perubahan lingkungan usaha. Penerapan budaya pembelajaran top talent.
yang berkelanjutan juga menjadi bagian dari strategi Bank dalam
menjaga daya saing dan mempertahankan talenta terbaik.
Setiap karyawan memperoleh kesempatan yang setara untuk mengikuti All employees are provided with equal access to education and training
program pendidikan dan pelatihan yang tersedia. Pelaksanaan programmes. Participation in these programmes is aligned with
program tersebut disesuaikan dengan kebutuhan organisasi, rencana organisational needs, the Bank’s development plans, and individual
pengembangan Bank, serta jalur pengembangan kompetensi masing- competency development pathways. Throughout 2025, the Bank has
masing karyawan. Sepanjang tahun 2025, Bank telah melakukan 514 conducted 514 seminar and training topics, which were carried out
topik seminar dan pelatihan yang dilakukan baik secara luring maupun both offline and online.
secara daring (online learning).
[S-05]
Rata-rata Jam Pelatihan Tahun 2025 [GRI 404-1] [POJK F.22]
Average Training Hours in 2025
Total Jam Pelatihan (Jam) Rata-rata Jam Pelatihan (Jam/Orang)
Keterangan Jumlah Karyawan (Orang)
Total Training Hours Average Training Hours (Hours/
Description Total Employee (People)
(Hours) Person)
Berdasarkan Jenis Kelamin:
By Gender:
Laki-laki 26.746,35 444 60,24
Male
Perempuan 26.607,90 400 66,52
Female
Berdasarkan Level Jabatan:
By Position Level:
BOD Level 511,65 5 102.33
Eksekutif Level 5.757,3 51 112.89
Executive Level
Karyawan non Eksekutif Level 46.896,3 783 59.89
Non-Executive Employee Level
[S-05]
Uraian
2025
Description
Rata-rata jam pelatihan per pegawai 63,2 jam/pegawai
Average training hours per employee 63.2 hours/employee
Jumlah pegawai yang ikut serta dalam program pelatihan 844 orang/employees
Total employee participated in training program
Persentase jumlah pegawai yang ikut serta dalam pelatihan 100% orang/employees
Percentage of employees participated in training programs
...
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MEMBERDAYAKAN INSAN BANK MASPION DAN MASYARAKAT
Empowering People of Bank Maspion and The Community
2. Kesetaraan Gender dan Kesempatan Kerja 2. Gender Equality and Employment Opportunities
Bank Maspion menempatkan prinsip kesetaraan gender dan Bank Maspion upholds gender equality and equal treatment as
perlakuan yang setara sebagai bagian penting dalam pengelolaan integral principles in its human capital management. Throughout
sumber daya manusia. Dalam setiap proses rekrutmen, recruitment, career development, and promotion processes,
pengembangan karier, dan promosi jabatan, Bank menerapkan the Bank implements non-discriminatory policies that promote
kebijakan non-diskriminasi yang menjunjung tinggi keberagaman diversity and inclusion. All individuals are provided with equal
dan inklusi. Setiap individu diberikan peluang yang sama untuk opportunities to contribute and advance, regardless of gender,
berkontribusi dan berkembang tanpa memandang perbedaan ethnicity, religion, race, political views, or social background.
jenis kelamin, latar belakang suku, agama, ras, pandangan politik, Furthermore, the Bank continuously encourages workforce and
maupun status sosial. Selain itu, Bank secara berkelanjutan leadership diversification to achieve balanced representation of
mendorong peningkatan keberagaman tenaga kerja dan women and men across all organisational levels.
kepemimpinan guna mewujudkan keseimbangan representasi
perempuan dan laki-laki di seluruh jenjang organisasi.
Per Desember 2025, Bank memiliki 444 karyawan laki-laki dan As of December 2025, the Bank has 444 male employees and 400
400 karyawan perempuan yang tersebar di seluruh wilayah female employees spread throughout the Bank’s operational areas
operasional Bank di Indonesia. Prinsip kesetaraan gender juga in Indonesia. The principle of gender equality is also upheld by the
dijunjung oleh Bank sebagaimana terlihat dari susunan Direksi Bank, as can be seen from the composition of the Bank’s Board of
Bank yang terdiri tiga (3) orang wanita dan 1 orang dalam susunan Directors, which consists of three (3) women and one (1) man in
Dewan Komisaris. the Board of Commissioners’ composition.
[S-01]
Tahun 2025
Year 2025
Keterangan Kategori Pria Wanita
Description Category Male Female
Jumlah Karyawan berdasarkan Jenjang Jabatan Dewan Komisaris 4 1
Number of Employees by Age Board of Commissioners
Dewan Direksi 3 2
Board of Directors
Pejabat Eksekutif 33 18
Executive Officers
Jabatan Selain Dewan Komisaris, Dewan Direksi, dan 404 379
Pejabat Eksekutif
Positions Other Than Board of Commissioners, Board
of Directors, and Executive Officers
Jumlah Karyawan berdasarkan Usia <30 88 111
Number of Employees by Age
30 - 39 203 143
40 - 49 113 97
>=50 33 46
Jumlah Karyawan berdasarkan Tingkat Pendidikan Pascasarjana 43 18
Number of Employees by Education Level Master’s Degree
Sarjana 374 331
Bachelor’s Degree
Diploma 9 26
SLTA 11 22
Senior High School
SLTP/SD 0 0
Junior High School/Elementary School
STRONGER Through Change | Integrated Report 485
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a'J BANKMAsPION
Tahun 2025
Year 2025
Laki-laki Perempuan
Male Female
Level Jabatan Persentase Pegawai Persentase Pegawai
Position Level Jumlah Pegawai Percentage of Jumlah Pegawai Percentage of
Total Employee Employee Total Employee Employee
(%) (%)
Entry-level 263 31,3% 301 35,9%
Mid-level 132 15,8% 78 9,3%
Senior-level 42 5,0% 18 2,1%
Executive-level 7 0,8% 3 0,4%
Total Pegawai 444 52,6% 400 47,4%
Total Employee
[S-02]
Tahun 2025
Year 2025
Level Jabatan
Level Position Level
Jabatan
Entry-level Mid-level Senior-level Executive-level
Position
Level Laki-laki Perempuan Laki-laki Perempuan Laki-laki Perempuan Laki-laki Perempuan
Male Female Male Female Male Female Male Female
18-25 13 13 0 0 0 0 0 0
25-35 139 160 28 18 1 0 0 0
35-45 86 72 60 33 30 7 0 1
45-55 21 44 28 23 10 9 4 1
>55 4 12 6 4 2 1 3 1
3. Remunerasi 3. Remuneration
Bank mentaati semua aturan yang berlaku terkait remunerasi, di The Bank complies with all applicable regulations regarding
mana besaran remunerasi seluruh karyawan telah sesuai atau remuneration, where the amount of remuneration for all employees
berada di atas standar Upah Minimum yang berlaku di wilayah is in accordance with or above the Minimum Wage standards
operasional Bank. Remunerasi yang diberikan Bank kepada applicable in the Bank’s operational areas. The remuneration
karyawan dapat bersifat tetap maupun variabel, termasuk di provided by the Bank to employees can be fixed or variable,
antaranya gaji dan tunjangan, asuransi kesehatan, jaminan sosial including salary and allowances, health insurance, workforce
tenaga kerja, tunjangan hari raya (THR), dan bonus sesuai dengan social security, holiday allowances (THR), and bonuses according
performa Bank dan masing-masing karyawan. Standar remunerasi to the performance of the Bank and each employee. Employees’
karyawan juga disusun secara kompetitif sesuai dengan aturan remuneration standards are also arranged competitively per
yang berlaku untuk menarik, mempertahankan, dan memotivasi applicable regulations to attract, retain and motivate employees
karyawan dalam bekerja. Bank memberikan remunerasi dan to work. The Bank provides remuneration and benefits fairly
tunjangan secara adil sesuai dengan pengalaman, beban tanggung under the experience, responsibility, and employees performance
jawab, dan kinerja karyawan secara objektif. objectively.
4. Ketenagakerjaan, Kesehatan dan Keselamatan Kerja 4. Employment, Occupational Health and Safety
Bank menetapkan kebijakan dan ketentuan ketenagakerjaan yang The Bank establishes employment policies and provisions
mengatur hak serta kewajiban antara Bank dan karyawan dengan governing the rights and obligations of both the Bank and its
mengacu pada peraturan perundang-undangan yang berlaku, employees, in compliance with prevailing laws and regulations,
perjanjian kerja, serta kebijakan internal Bank. Ketentuan tersebut employment agreements, and internal policies. These provisions
mencakup pengaturan waktu kerja, hak cuti, serta ketentuan lain cover working hours, leave entitlements, and other applicable
yang berlaku dalam kondisi tertentu. Melalui penerapan aturan arrangements under specific circumstances. Through the
yang terstruktur dan konsisten, Bank berupaya membangun implementation of clear and consistent regulations, the Bank
...
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MEMBERDAYAKAN INSAN BANK MASPION DAN MASYARAKAT
Empowering People of Bank Maspion and The Community
lingkungan kerja yang profesional, berkeadilan, dan transparan, strives to foster a professional, fair, and transparent working
sekaligus menjaga reputasi Perseroan serta memenuhi ekspektasi environment, while safeguarding the Company’s reputation and
para pemangku kepentingan. meeting stakeholders’ expectations.
Pada tahun 2025, Bank sudah mulai menerapkan Flexible Working In 2025, the Bank has started implementing Flexible Working
Arrangements untuk Kantor Fungsional Pacific Century Place (PCP) Arrangements for the Pacific Century Place (PCP) Functional Office
di Jakarta, Bank juga mengirimkan pesan ”Welcome Onboard” in Jakarta. The Bank also sent a “Welcome Onboard” message to
kepada seluruh karyawan untuk menginformasikan terkait all employees to inform them regarding new employees joining the
karyawan-karyawan baru yang bergabung dengan Bank. Hal ini Bank. This is done so that employees know each other better and
dilakukan agar antar karyawan lebih saling mengenal satu sama can collaborate to encourage the Bank’s growth.
lain dan dapat berkolaborasi untuk mendorong pertumbuhan Bank.
Selain itu, sebagai wujud kepedulian Bank terhadap karyawan In addition, as a form of the Bank’s concern for employees at work,
dalam bekerja, Bank memberikan kebebasan pada semua the Bank provides freedom for all employees to express opinions,
karyawan untuk menyampaikan pendapat, pengaduan atau complaints or aspirations regarding work or employment practices
aspirasi terkait pekerjaan atau praktik ketenagakerjaan di Bank. at the Bank. In the event of differences of opinion or complaints,
Dalam hal terdapat perbedaan pendapat ataupun pengaduan, all employees can convey their opinions to the Division or HR
seluruh karyawan dapat menyampaikan pendapatnya kepada Committee. If there is no resolution after deliberation with each
Divisi atau Komite SDM. Jika tidak terdapat penyelesaian setelah superior and the HR Committee, then the problem will be conveyed
musyawarah dengan masing-masing atasan dan Komite SDM, to higher management, namely the Board of Directors, so that a
maka permasalahan akan disampaikan kepada pimpinan yang resolution can be reached.
lebih tinggi yaitu Direksi agar penyelesaian dapat tercapai.
Bank menyediakan fasilitas kerja yang layak dan memadai agar The Bank provides proper and adequate work facilities in order
dapat membangun lingkungan kerja yang aman, nyaman, dan to build a safe, comfortable and conducive work environment for
kondusif bagi karyawan. Bank memastikan keselamatan karyawan employees. The Bank ensures employee safety in carrying out
dalam menjalankan kegiatan operasional perbankan dengan banking operational activities by carrying out regular maintenance
melakukan pemeliharaan berkala terhadap sarana dan prasarana of safety facilities and infrastructure. During 2025, there were
keselamatan. Selama tahun 2025, tidak terdapat kecelakaan kerja work accidents during the days and hours of the Bank’s operational
dalam hari dan jam kegiatan operasional Bank. activities.
Selain itu, Bank juga mendorong adanya keseimbangan kehidupan Apart from that, the Bank also encourages employee work-life
kerja (work-life balance) karyawan agar dapat mendorong balance in order to encourage employee productivity and support
produktivitas karyawan dan mendukung kesehatan fisik dan employee physical and mental health. The Bank provides health
mental karyawan. Bank memberikan fasilitas kesehatan kepada facilities to employees in the form of the BPJS (Social Security
karyawan dalam bentuk program BPJS (Badan Penyelenggara Administering Agency) program as determined by the government
Jaminan Sosial) sebagaimana ditetapkan oleh pemerintah dan and private insurance programs to ensure employee welfare.
program asuransi swasta guna menjamin kesejahteraan karyawan.
5. Tingkat Perputaran Karyawan 5. Employee Turnover Rate
Pada tahun 2025, tingkat perputaran mencapai 23,8%. In 2025, the turnover rate reached 23.8%.
Bidang Sosial dan Kemasyarakatan Social and Community
Bank meyakini bahwa keberlanjutan usaha tidak terlepas dari hubungan The Bank recognises that its business sustainability is closely
yang harmonis dan dukungan aktif dari masyarakat. Oleh karena itu, linked to the active role and support of the surrounding community.
sepanjang tahun 2025, Perseroan terus memperkuat pelaksanaan Accordingly, throughout 2025, the Company continued to strengthen
program Tanggung Jawab Sosial Perusahaan (CSR) yang diarahkan the implementation of its Corporate Social Responsibility (CSR)
pada pengembangan sosial dan kemasyarakatan. Fokus utama program programmes, with a particular focus on social and community
tersebut mencakup peningkatan akses dan kualitas pendidikan, development. These initiatives prioritised education enhancement,
penguatan literasi keuangan, serta perluasan kesempatan kerja sebagai financial literacy improvement, and employment opportunities, aiming
upaya untuk menciptakan dampak sosial yang positif dan berkelanjutan. to deliver positive and sustainable social impact.
STRONGER Through Change | Integrated Report 487
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a'J BANKMAsPION
1. Penggunaan Tenaga Kerja 1. Use of Labour
Sebagai bagian dari komitmen pemberdayaan masyarakat, As part of its commitment to community empowerment, the Bank
Bank membuka kesempatan kerja yang setara bagi seluruh provides equal employment opportunities for all Indonesians
masyarakat Indonesia dari berbagai latar belakang untuk from diverse backgrounds to join and grow with the Bank. The
bergabung dan berkembang bersama Bank. Dalam proses recruitment process is conducted based on principles of fairness
rekrutmen, Bank menerapkan prinsip objektivitas dan keadilan and objectivity, focusing on alignment between organisational
dengan mengutamakan kesesuaian antara kebutuhan organisasi, needs, candidates’ competencies, and suitability for the
kompetensi yang dimiliki, serta kecocokan kandidat dengan posisi available positions. Information on career opportunities is openly
yang tersedia. Informasi mengenai peluang karier disampaikan communicated through various channels, including the Bank’s
secara terbuka melalui berbagai kanal, antara lain situs resmi official website, professional platforms such as LinkedIn, job fairs,
Bank, platform profesional seperti LinkedIn, partisipasi dalam and employee referral programmes.
kegiatan job fair, serta melalui mekanisme rekomendasi dari
karyawan internal.
2. Literasi Keuangan 2. Financial Literacy
Bank telah memberikan berbagai pelatihan dan sosialisasi The Bank has provided various training and outreach related to the
terkait program yang dimiliki Bank. Bank juga memberikan Bank’s programs. The Bank also provides various outreach in the
berbagai sosialisasi dalam bentuk edukasi keuangan terkait form of financial education regarding banking products and how to
produk perbankan dan cara penggunaan Maspion Virtual Account use Maspion Virtual Account (MAVA) and Internet Banking. This
(MAVA) dan Internet Banking. Hal ini dilakukan guna mendukung is done to support the growth of MSMEs and MSMEs and rural
pertumbuhan UMKM dan BPR. Melalui sosialisasi yang diberikan, banks. Through the socialization provided, the Bank participated
Bank turut serta dalam memberi pemahaman yang lebih baik in providing a better understanding to communities and society
kepada komunitas dan masyarakat terkait produk dan layanan regarding banking products and services, including digital
perbankan, termasuk juga layanan digital teknologi yang tersedia technology services available in the banking sector.
dalam bidang perbankan.
3. Pendidikan 3. Education
Bank berkomitmen untuk berkontribusi dalam peningkatan The Bank is committed to contributing to the improvement of
kualitas pendidikan di Indonesia melalui penyaluran dukungan education quality in Indonesia by providing educational support to
pendidikan kepada masyarakat. Dukungan tersebut diwujudkan the community. This commitment is realised through the provision
melalui penyediaan bantuan pendanaan serta fasilitas pendukung of financial assistance and supporting facilities for educational
bagi lembaga pendidikan yang membutuhkan, sebagai bagian institutions in need, as part of the Bank’s efforts to enhance access
dari upaya Bank dalam memperluas akses dan mendukung and support the sustainability of the education sector.
keberlanjutan sektor pendidikan.
...
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MEMBERDAYAKAN INSAN BANK MASPION DAN MASYARAKAT
Empowering People of Bank Maspion and The Community
Kegiatan CSR di Tahun 2025
CSR Activities in 2025
Nama
Anggaran
Program Uraian Program Pelaksanaan Program TPB
No. Program
Program Program Description Program Date SDGs
Program Budget
Name
II
1 Guest Lecture Kegiatan kuliah tamu oleh manajemen 20 Februari 2025 -
Session untuk Bank Maspion sebagai bentuk berbagi Sesi kuliah tamu oleh perwakilan
Universitas pengetahuan industri keuangan kepada manajemen Bank Maspion yang
Kristen Petra mahasiswa Program Studi Keuangan dan membahas praktik keuangan dan
Guest Lecture Investasi Universitas Kristen Petra. investasi di industri perbankan.
Session for Dilaksanakan sebagai bagian dari
Petra Christian Guest lecture activities by Maspion Bank dukungan terhadap sektor pendidikan
University management as a form of sharing financial dan literasi keuangan.
industry knowledge to students of the
Finance and Investment Study Program at February 20, 2025
Petra Christian University. A guest lecture session by
representatives of Maspion Bank
management discussing financial
and investment practices in the
banking industry. Held as part of
support for the financial education
and literacy sector.
2 BMAS Bagi- Program filantropi berupa pembagian 26 Maret 2025 Rp3.972.440
bagi Takjil makanan berbuka puasa kepada Distribusi takjil gratis kepada
masyarakat dan karyawan Bank Maspion pengguna jalan dan karyawan Bank
BMAS dalam rangka bulan Ramadan. Maspion sebagai wujud kepedulian
Distributes sosial dan penguatan nilai
Takjil The philanthropic program involves kebersamaan.
distributing iftar meals to the public and
Maspion Bank employees during the March 26, 2025
month of Ramadan. Distribution of free takjil to road
users and Maspion Bank employees
as a form of social concern
and strengthening the value of
togetherness.
3 Earth Hour: Kegiatan pelestarian lingkungan melalui 15 Juni 2025 Rp14.910.000
World penanaman mangrove bekerja sama Penanaman 150 bibit mangrove
Environment dengan komunitas Earth Hour dalam di kawasan Ekowisata Wonorejo,
Day rangka memperingati Hari Lingkungan Surabaya, yang melibatkan karyawan
[OJK F.4] Hidup Sedunia. sebagai bagian dari employee
engagement dan aksi lingkungan.
Environmental conservation activities
through mangrove planting in collaboration June 15, 2025
with the Earth Hour community in Planting 150 mangrove seedlings
commemoration of World Environment in the Wonorejo Ecotourism area,
Day. Surabaya, involving employees as
part of employee engagement and
environmental action.
4 Donasi Sumatra Program donasi untuk korban bencana di 5 Desember 2025 Rp5.000.000 (tunai
Utara - Aceh Sumatra Utara dan Aceh. Donasi uang tunai dan sembako I cash) I' :;;_
melalui Pemerintah Daerah Sumatra Rp4.900.000 (sembako
Donation in
North Sumatra
Donation program for disaster relief in Utara.
North Sumatra and Aceh.
I basic food supplies) I .. ,
11 .....
- Aceh
December 5, 2025
Cash donations and basic food
supplies through the North Sumatra
Regional Government.
STRONGER Through Change | Integrated Report 489
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a'J BANKMAsPION
Kegiatan CSR di Tahun 2025
CSR Activities in 2025
Nama
Anggaran
Program Uraian Program Pelaksanaan Program TPB
No. Program
Program Program Description Program Date SDGs
Program Budget
Name
II
5 Petra Business Program penguatan kapasitas mahasiswa 16-29 Oktober 2025 Rp7.061.000
School: melalui pembelajaran intensif mengenai Program pembelajaran intensif
Entrepreneurial keuangan kewirausahaan yang selama lima hari yang dibawakan
Finance menghubungkan teori akademik dan oleh manajemen Bank Maspion
Program praktik industri. kepada mahasiswa Petra Business
School di Kantor Pusat Bank
A program to strengthen student Maspion.
capacity through intensive learning on
entrepreneurial finance that connects October 16-29, 2025
academic theory and industrial practice. A five-day intensive learning
program presented by Maspion
Bank management to Petra Business
School students at Maspion Bank
Head Office.
6 BIK – Financial Kegiatan literasi dan inklusi keuangan 31 Oktober – 2 November 2025 -
Literacy &
Inclusion Event
bagi anak-anak melalui pendekatan
edukatif dan kompetisi kreatif.
Financial literacy and inclusion activities
for children through educational
approaches and creative competitions.
Acara selama tiga hari berupa
kompetisi anak, edukasi literasi
keuangan melalui storytelling,
serta pengenalan produk tabungan
anak bekerja sama dengan mitra
penyelenggara.
II
October 31 – November 2, 2025
The three-day event includes
children’s competitions, financial
literacy education through
storytelling, and the introduction
of children’s savings products in
collaboration with the organizing
partners.
Guest Lecture Session untuk Universitas Kristen Petra Earth Hour: World Environment Day Entrepreneurial Finance Program
Guest Lecture Session for Petra Christian University
BMAS Bagi-bagi Takjil Donasi Sumatra Utara - Aceh BIK – Financial Literacy & Inclusion Event
BMAS Distributes Takjil Donate Sumatra Utara - Aceh BIK – Financial Literacy & Inclusion Event
...
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MEMBERDAYAKAN INSAN BANK MASPION DAN MASYARAKAT
Empowering People of Bank Maspion and The Community
Bidang Lingkungan Hidup Environment
Bank Maspion memandang aspek lingkungan sebagai elemen strategis Bank Maspion considers environmental aspects as a strategic factor
yang turut menentukan ketahanan dan kesinambungan usaha dalam that supports long-term business resilience and sustainability.
jangka panjang. Walaupun aktivitas perbankan tidak menimbulkan Although banking operations do not directly generate environmental
dampak lingkungan secara langsung sebagaimana sektor industri impacts comparable to those of resource-intensive industries, global
berbasis sumber daya alam, berbagai isu lingkungan global, seperti environmental challenges, such as climate change, environmental
perubahan iklim, penurunan kualitas lingkungan, serta meningkatnya degradation, and the increasing occurrence of natural disasters, can
frekuensi bencana alam, dapat memengaruhi stabilitas ekonomi dan affect economic and social stability, which in turn influences the Bank’s
sosial yang menjadi fondasi kegiatan usaha Bank. Kondisi tersebut operations. In this context, the Bank recognises the importance of
mendorong Bank untuk berkontribusi secara aktif dalam upaya actively contributing to environmental preservation as part of its social
pelestarian lingkungan sebagai bagian dari tanggung jawab sosial responsibility and sustainable business strategy.
sekaligus penerapan strategi bisnis yang berkelanjutan.
Sejalan dengan hal tersebut, Bank Maspion juga menyadari bahwa Furthermore, Bank Maspion acknowledges that its daily operational
aktivitas operasional internal, termasuk konsumsi energi listrik dan activities, including electricity and water consumption, may pose
penggunaan air, memiliki implikasi terhadap lingkungan apabila tidak environmental implications if not managed prudently. To address
dikelola secara bijak. Untuk meminimalkan potensi dampak tersebut, this, the Bank continuously promotes more efficient and responsible
Bank secara berkelanjutan mendorong penerapan praktik operasional operational practices. By strengthening policies and implementing
yang lebih efisien dan bertanggung jawab. Melalui penguatan sustainable resource management initiatives, the Bank aims to reduce
kebijakan serta inisiatif pengelolaan sumber daya yang berkelanjutan, its environmental footprint, enhance operational efficiency, and deliver
Bank berupaya menekan jejak lingkungan, meningkatkan efisiensi long-term value for the community and all stakeholders.
operasional, serta menciptakan nilai tambah yang berkelanjutan bagi
masyarakat dan pemangku kepentingan.
Melalui kebijakan dan komunikasi internal dalam Bank, Bank berusaha The Bank, through its internal policies and communications, strives to
untuk menerapkan pola hidup ramah lingkungan dalam kegiatan implement an environmentally sustainable approach in the Bank’s daily
operasional Bank setiap harinya, antara lain dengan: operations by, among others:
• Melaksanakan program penghematan energi dengan mematikan • Implement an energy saving program by turning off the electricity
listrik dan mencabut perangkat elektronik, seperti laptop dan and unplugging electronic devices, such as laptops and cell
ponsel, dari stop kontak selama jam istirahat. phones, from the outlet during break times.
• Mendorong budaya efisiensi penggunaan air di lingkungan kerja • Encourage a culture of water efficiency in the work environment
bagi seluruh karyawan. for all employees.
• Mengedepankan penyimpanan dan pengiriman dokumen dalam • Promote the storage and sending of documents in digital form
bentuk digital (softcopy) melalui email, internet, cloud, dan (softcopy) via email, internet, cloud, and platforms such as
platform seperti Microsoft Teams untuk mengurangi penggunaan Microsoft Teams to reduce paper usage and implement a paperless
kertas dan menerapkan budaya paperless. culture.
• Melakukan migrasi laporan mutasi kas dari bentuk cetak (hardcopy) • Gradually migrate cash transaction reports from hardcopy to
menjadi digital (softcopy) secara bertahap. digital (softcopy).
• Secara bertahap mengadopsi kendaraan listrik (EV) dan hybrid • Gradually adopt electric vehicles (EVs) and hybrids for operational
untuk kendaraan operasional. vehicles.
• Menginisiasi program daur ulang seragam bagi karyawan front • Initiate a uniform recycling program for front-line employees
liner melalui kerja sama dengan pihak ketiga. through collaboration with third parties.
• Mengurangi konsumsi bahan bakar fosil (BBM) dalam perjalanan • Reduce fossil fuel (BBM) consumption on business trips by utilizing
dinas dengan memanfaatkan sarana video conference dan video conferencing and teleconferencing facilities where possible.
teleconference jika memungkinkan.
• Menyediakan berbagai fitur dalam Maspion Electronic Banking • Provide various features in Maspion Electronic Banking (MEB)
(MEB) sebagai delivery channel bagi nasabah, sehingga as a delivery channel for customers, thus minimizing the need
meminimalkan kebutuhan kunjungan fisik ke jaringan kantor Bank for physical visits to the Bank’s office network and reducing fuel
dan mengurangi konsumsi BBM. consumption.
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Tanggung Jawab Bank kepada Nasabah The Bank’s Responsibility to Customers
Bank berusaha untuk menjaga tingkat kepuasan dan loyalitas nasabah The Bank strives to maintain customers’ satisfaction and loyalty by
dengan senantiasa memberikan layanan perbankan yang berkualitas. providing excellent banking services. The Bank provides a complaint
Bank memberikan fasilitas layanan pengaduan bagi nasabah melalui service facility for customers through customer service representatives
customer service yang berada di seluruh kantor Bank pada hari dan located in all Bank offices during operational days and hours, or
jam operasional, atau melalui Contact Center di nomor 1500889 through the Contact Center at 1500889, which can be accessed daily
yang dapat diakses setiap hari pk. 07.00 - 22.00. Nasabah juga from 7:00 a.m. to 10:00 p.m. Customers can also submit complaints via
dapat menyampaikan pengaduan melalui Whatsapp ataupun SMS di WhatsApp or SMS at 08990515662. The bank ensures that customer
nomor 08990515662. Bank memastikan bahwa keluhan nasabah akan complaints will be handled in accordance with the Service Level
ditangani sesuai dengan Service Level Agreement (SLA). [OJK F.30] Agreement (SLA). [OJK F.30]
Bank juga selalu memberikan informasi terkait produk dan layanan The Bank also always provide information regarding banking products
perbankan, beserta biaya serta risiko yang ada untuk setiap produk and services, along with the costs and risks that exist for each banking
dan layanan perbankan yang diberikan. Informasi tersebut telah product and service provided. This information is conveyed during
disampaikan pada saat pemasaran, ketika calon nasabah atau nasabah marketing, when prospective customers or customers are about to
akan mengikat perjanjian dengan Bank, maupun ketika terdapat enter into an agreement with the Bank, or when there are changes
perubahan pada produk dan jasa perbankan yang telah digunakan oleh to banking products and services that have been used by customers
nasabah [OJK F.26]. [OJK F.26].
Bank berusaha untuk memberikan informasi yang jelas, termasuk The Bank strives to provide clear information, including the benefits
manfaat dan risiko yang timbul kepada nasabah dan calon nasabah and risks that arise, to customers and prospective customers so that
sehingga mereka dapat mengambil keputusan yang tepat. they can make the right decisions.
Bank juga berkomitmen untuk menjaga kerahasiaan data nasabah The Bank is also committed to maintain customer data confidentiality
dengan menerapkan prinsip kerahasiaan dan keamanan informasi by implementing customer information’s confidentiality and security
nasabah sesuai dengan SLA dan regulasi yang ada. Bank memastikan principles according to the SLA and existing regulations. The Bank
bahwa data nasabah tidak disalahgunakan oleh pihak yang tidak ensures that customer data is not abused by irresponsible parties
bertanggung jawab sehingga nasabah dapat merasa aman dalam to ensure that customers can feel safe conducting transactions and
bertransaksi dan dapat meningkatkan kepercayaannya kepada Bank. increase their trust in the Bank.
Tata Kelola Keberlanjutan Sustainability Governance
Informasi berikut telah tersedia pada Bab Tata Kelola Perusahaan The following information has been disclosed in Corporate Governance
sebagai berikut: Chapter as follows:
• Penanggung Jawab terhadap Penerapan Tata Kelola • Unit in Charge on the Implementation of Sustainable
Keberlanjutan Governance
Telah disajikan pada bagian Dewan Komisaris dan Direksi Has been disclosed on the Board of Commissioners and Board
of Directors section
• Pengembangan Kompetensi terkait Keuangan Berkelanjutan • Competency Development related to Sustainable Finance
Telah disajikan pada bagian Pelatihan Dewan Komisaris dan Has been disclosed on the Trainings of the Board of
Direksi Commissioners and Board of Directors section
• Penilaian Risiko atas Penerapan Keuangan Berkelanjutan • Risk Assessment on the Sustainable Finance Implementation
Telah disajikan pada bagian Sistem Manajemen Risiko Has been disclosed on the Risk Management System section
• Hubungan dengan Pemangku Kepentingan • Relationship with Stakeholders
Telah disajikan pada bagian Kode Etik Has been disclosed on the Code of Ethics
Informasi berikut telah tersedia pada Pesan Direksi The following information has been disclosed in the Board of Directors’
Message
• Permasalahan terhadap Penerapan Keuangan Berkelanjutan • Issues related to Sustainable Finance Implementation
...
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Empowering People of Bank Maspion and The Community
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Indeks Konten GRI
GRI Content Index
Pernyataan penggunaan : Bank Maspion telah melaporkan informasi yang dikutip dalam indeks konten GRI untuk periode 1
Statement of Use: Januari 2025 – 31 Desember 2025 dengan merujuk kepada Standar GRI.
Bank Maspion has reported the information cited in this GRI content index for the period January
1, 2025 – December 31, 2025 with reference to the GRI Standards
GRI 1 yang digunakan : GRI 1: Landasan 2021
GRI 1 used: GRI 1: Foundation 2021
Standar Sektor GRI yang Berlaku : Pengungkapan Sektor Jasa Keuangan GRI G4
Applicable GRI Sector Standard: GRI G4 Financial Services Sector Disclosure
Pengungkapan
Standar GRI Disclosure Halaman
GRI Standard Judul Page
No
Title
ORGANISASI DAN PRAKTEK PELAPORANNYA
THE ORGANIZATION AND ITS REPORTING PRACTICES
GRI 2: Pengungkapan 2-1 Informasi mengenai organisasi 40, 42
Umum 2021 Organization Details
General Disclosure 2021
2-2 Entitas organisasi yang termasuk dalam laporan keberlanjutan 97, 428
Entities included in the organization’s sustainability reporting
2-3 Periode pelaporan, frekuensi, dan titik kontak 428
Reporting Period, Frequency, and Contact Point
2-4 Penyajian kembali informasi 428
Restatements of information
2-5 Assurance oleh Pihak Eksternal 428
External Assurance
AKTIVITAS DAN KARYAWAN
ACTIVITIES AND EMPLOYEES
2-6 Aktivitas, Rantai Nilai, dan Hubungan Bisnis Lainnya 42, 44, 51
Activities, Value Chain, and Other Business Relationship
2-7 Karyawan 144
Employees
2-8 Pekerja yang bukan merupakan karyawan 147
Workers who are not employees
TATA KELOLA KEBERLANJUTAN
SUSTANABLE GOVERNANCE
2-9 Struktur dan Komposisi Tata Kelola 169
Governance Structure and Composition
2-10 Penominasian dan pemilihan badan tata kelola tertinggi 231
Nomination and selection of the highest governance body
2-11 Ketua badan tata kelola tertinggi 197, 206
Chair of the highest governance body
2-12 Peran badan tata kelola tertinggi dalam mengawasi pengelolaan dampak 197, 206
Role of the highest governance body in overseeing the management of impacts
2-13 Pendelegasian tanggung jawab untuk mengelola dampak 197, 206
Delegation of responsibility for managing impact
2-14 Peran badan tata kelola tertinggi dalam laporan keberlanjutan 428, 435
Role of the highest governance body in sustainability reporting
...
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MEMBERDAYAKAN INSAN BANK MASPION DAN MASYARAKAT
Empowering People of Bank Maspion and The Community
Pengungkapan
Standar GRI Disclosure Halaman
GRI Standard Judul Page
No
Title
2-15 Konflik Kepentingan 310, 312, 327
Conflict of Interest
2-16 Komunikasi Hal Kritis 314, 438
Communication of Critical Concerns
2-17 Pengetahuan kolektif badan tata kelola tertinggi 215, 221
Collective knowledge of highest governance body
2-18 Mengevaluasi kinerja badan tata kelola tertinggi 203, 214
Evaluation of the performance of the highest governance body
2-19 Kebijakan remunerasi 225
Remuneration policies
2-20 Proses untuk menentukan remunerasi 227
Process for determining remuneration
2-21 Rasio kompensasi total tahunan 476
Annual total compensation ratio
STRATEGI, KEBIJAKAN, DAN PRAKTEK
STRATEGY, POLICIES, AND PRACTICES
2-22 Pernyataan Strategi Pembangunan Berkelanjutan 30, 432, 441
Statement on Sustainability Development Strategy
2-23 Komitmen Kebijakan 49, 441
Policy Commitment
2-24 Menanamkan Komitmen Kebijakan 434
Embedding Policy Commitment
2-25 Proses Untuk Meremediasi Dampak Negatif 314
Processes to Remediate Negative Impacts
2-26 Mekanisme untuk saran dan masalah etika 314
Mechanisms for seeking advice and raising concerns
2-27 Kepatuhan Terhadap Hukum dan Regulasi 318
Compliance With Law and Regulation
2-28 Keanggotaan asosiasi 61
Membership associations
PELIBATAN PEMANGKU KEPENTINGAN
STAKEHOLDER ENGAGEMENT
2-29 Pendekatan pelibatan pemangku kepetingan 312
Approach to stakeholder engagement
2-30 Perjanjian Kerja Bersama 483
Collective Bargaining Agreements
DISCLOSURE TOPIK SPESIFIK
TOPIC-SPECIFIC DISCLOSURE
GRI 3: KINERJA EKONOMI
Topik Material 2021 ECONOMIC PERFORMANCE
Material Topic 2021 3-3 Pengelolaan Topik Material 447
Management of Material Topics
GRI 201: 201-1 Nilai Ekonomi Langsung yang Dihasilkan dan Didistribusikan 449
Kinerja Ekonomi 2016 Direct economic value generated and distributed
Economic Performance
2016
GRI 3: KEBERADAAN PASAR
Topik Material 2021 MARKET PRESENCE
Material Topic 2021 3-3 Pengelolaan Topik Material 476
Management of Material Topics
GRI 202: 202-1 Rasio upah karyawan entry-level standar Berdasarkan jenis kelamin terhadap upah minimum 476
Keberadaan regional
Pasar 2016 Ratios of standard entry level wage by gender compared to local minimum wage
Market Presence 2016
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Pengungkapan
Standar GRI Disclosure Halaman
GRI Standard Judul Page
No
Title
GRI 3: DAMPAK EKONOMI TIDAK LANGSUNG
Topik Material 2021 INDIRECT ECONOMIC IMPACTS
Material Topic 2021 3-3 Pengelolaan Topik Material 482
Management of Material Topics
GRI 203: 203-1 Investasi infrastruktur dan dukungan layanan 482
Dampak Infrastucture investments and services supported
Ekonomi Tidak
Langsung 2016 203-2 Dampak ekonomi tidak langsung yang signifikan 451
Significant indirect economic impacts
Indirect Economic Impacts
2016
GRI 3: PRAKTIK PENGADAAN
Topik Material 2021 PROCUREMENT PRACTICES
Material Topic 2021 3-3 Pengelolaan Topik Material 447
Management of Material Topics
GRI 204: Praktik Pengadaan 204-1 Proporsi pengeluaran untuk pemasok lokal 439
2016 Proportion of spending on local suppliers
Procurement Practices 2016
GRI 3: ANTI KORUPSI
Topik Material 2021 ANTI-CORRUPTION
Material Topic 2021 3-3 Pengelolaan Topik Material 451, 317
Management of Material Topics
GRI 205: 205-1 Operasi-operasi yang dinilai memiliki risiko terkait korupsi 451
Anti Korupsi Operation assessed for risks related to corruption
2016
205-2 Komunikasi dan Pelatihan Tentang Kebijakan dan Prosedur Anti Korupsi 317
Anti-Corruption 2016 Communication and training about anti-corruption policies and procedures
205-3 Insiden korupsi yang terbukti dan tindakan yang diambil 317
Confirmed incidents of corruption and actions taken
GRI 3: PAJAK
Topik Material 2021 TAX
Material Topic 2021
3-3 Pengelolaan Topik Material 447
Management of Material Topics
GRI 207: Pajak 2019 207-1 Pendekatan terhadap pajak 449
Approach to tax
Tax 2019
207-2 Tata kelola, pengendalian, dan manajemen risiko pajak 450
Tax governance, control, and risk management
207-3 Keterlibatan pemangku kepentingan dan pengelolaan perhatian yang berkaitan dengan pajak 450
Stakeholder engagement and management of concerns related to tax
207-4 Laporan per negara 449
Country-by-country reporting
GRI 3: ENERGI
Topik Material 2021 ENERGY
Material Topic 2021
3-3 Pengelolaan Topik Material 460
Management of Material Topics
GRI 302: 302-1 Konsumsi energi dalam organisasi 462
Energi 2016 Energy consumption within the organization
Energy 2016
302-4 Pengurangan konsumsi energi 461, 462
Reduction of energy consumption
...
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Empowering People of Bank Maspion and The Community
Pengungkapan
Standar GRI Disclosure Halaman
GRI Standard Judul Page
No
Title
GRI 3: AIR DAN EFLUEN
Topik Material 2021 WATER AND EFFLUENTS
Material Topic 2021 3-3 Pengelolaan Topik Material 460
Management of Material Topics
303-2 Manajemen dampak yang berkaitan dengan pembuangan air 464
Management of water discharge-related impacts
303-5 Konsumsi air 464
Water consumption
GRI 3: EMISI
Topik Material 2021 EMISSIONS
Material Topic 2021 3-3 Pengelolaan Topik Material 460
Management of Material Topics
GRI 305: 305-1 Emisi GRK (Cakupan 1) langsung 463
Emisi 2016 Direct (Scope 1) GHG emissions
Emissions 2016 305-2 Emisi energi GRK (Cakupan 2) tidak langsung 463
Energy indirect (Scope 2) GHG emissions
305-4 Intensitas emisi GRK 463
GHG emissions intensity
305-5 Pengurangan emisi GRK 463
Reduction of GHG emissions
GRI 3: LIMBAH
Topik Material 2021 WASTE
Material Topic 2021 3-3 Pengelolaan Topik Material 460
Management of Material Topics
GRI 306: Limbah 2020 306-1 Timbulan limbah dan dampak signifikan terkait limbah 465
Waste generation and significant waste-related impacts
Waste 2020
306-2 Pengelolaan dampak signifikan terkait limbah 465
Management of significant wasterelated impacts
306-3 Limbah yang Dihasilkan 465
Waste Generated
GRI 3: KEPEGAWAIAN
Topik Material 2021 EMPLOYMENT
Material Topic 2021 3-3 Pengelolaan Topik Material 470, 476
Management of Material Topics
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Pengungkapan
Standar GRI Disclosure Halaman
GRI Standard Judul Page
No
Title
GRI 401: 401-1 Perekrutan Karyawan Baru dan Pergantian Karyawan 470
Kepegawaian 2016 New employee hires and employee turnover
Employment 2016 401-2 Tunjangan yang diberikan kepada karyawan purnawaktu yang tidak diberikan kepada karyawan 470, 476
sementara atau paruh waktu
Benefits Provided to Full-Time Employees That are
Not Provided to Temporary or Part-Time Employees
401-3 Cuti melahirkan 478
Parental leave
GRI 3: KESEHATAN DAN KESELAMATAN KERJA
Topik Material 2021 OCCUPATIONAL HEALTH AND SAFETY
Material Topic 2021 3-3 Pengelolaan Topik Material 477
Management of Material Topics
GRI 403: 403-1 Sistem manajemen keselamatan dan kesehatan kerja 477
Kesehatan dan Keselamatan Occupational health and safety management system
Kerja 2018
403-2 Identifikasi bahaya, penilaian risiko, dan investigasi insiden 477
Occupational Health and Hazard identification, risk assessment, and incident investigation
Safety 2018 403-3 Layanan kesehatan kerja 477
Occupational health services
403-4 Partisipasi, konsultasi, dan komunikasi pekerja tentang keselamatan dan kesehatan kerja 477
Worker participation, consultation, and communication on occupational health and safety
403-5 Pelatihan bagi pekerja mengenai keselamatan dan kesehatan kerja 477
Worker training on occupational health and safety
403-6 Peningkatan kualitas kesehatan pekerja 477
Promotion of worker health
403-7 Pencegahan dan mitigasi dampak dari keselamatan dan kesehatan kerja yang secara langsung 477
terkait hubungan bisnis
Prevention and mitigation of occupational health and safety impacts directly linked by business
relationships
403-8 Pekerja yang tercakup dalam sistem manajemen keselamatan dan kesehatan kerja 477
Workers covered by an occupational health and safety management system
403-9 Kecelakaan kerja 477
Work-related injuries
403-10 Penyakit akibat kerja 477
Work-related ill health
GRI 3: PELATIHAN DAN PENDIDIKAN
Topik Material 2021 TRAINING AND EDUCATION
Material Topic 2021 3-3 Pengelolaan Topik Material 484
Management of Material Topics
GRI 404: 404-1 Rata-rata jam pelatihan per tahun per karyawan 484
Pelatihan dan Pendidikan 2016 Average hours of training per year per employee
Training and Education 2016 404-2 Program untuk meningkatkan keterampilan karyawan dan program bantuan peralihan 474
Programs for upgrading employee skills and transition assistance programs
404-3 Persentase karyawan yang menerima tinjauan rutin terhadap kinerja dan pengembangan karier 475
Percentage of employees receiving regular performance and career development reviews
...
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MEMBERDAYAKAN INSAN BANK MASPION DAN MASYARAKAT
Empowering People of Bank Maspion and The Community
Pengungkapan
Standar GRI Disclosure Halaman
GRI Standard Judul Page
No
Title
GRI 3: KEBERAGAMAN DAN KESETARAAN
Topik Material 2021 DIVERSITY AND EQUAL OPPORTUNITY
Material Topic 2021 3-3 Pengelolaan Topik Material 142
Management of Material Topics
GRI 405: 405-1 Keanekaragaman badan tata kelola dan karyawan 144
Keberagaman Diversity of governance bodies and employees
dan Kesetaraan
2016 405-2 Rasio gaji pokok dan remunerasi perempuan dibandingkan laki-laki 229
Ratio of basic salary and and remuneration of women to men
Diversity and Equal
Opportunity
GRI 3: NON DISKRIMINASI
Topik Material 2021 NON-DISCRIMINATION
Material Topic 2021 3-3 Pengelolaan Topik Material 480
Management of Material Topics
GRI 406: Non-Diskriminasi 406-1 Insiden diskriminasi dan tindakan perbaikan yang dilakukan 480
2016 Incidents of discrimination and corrective actions taken
Non-Discrimination 2016
GRI 3: PEKERJA ANAK
Topik Material 2021 CHILD LABOR
Material Topic 2021 3-3 Pengelolaan Topik Material 480
Management of Material Topics
GRI 408: Pekerja Anak 2016 408-1 Operasi dan pemasok yang berisiko signifikan terhadap insiden pekerja anak 480
Operations and suppliers at significant risk for incidents of child labor
Child Labor 2016
GRI 3: KERJA PAKSA
Topik Material 2021 FORCED OR COMPULSORY LABOR
Material Topic 2021 3-3 Pengelolaan Topik Material 480
Management of Material Topics
GRI 409: Kerja Paksa Atau 409-1 Operasi dan pemasok yang berisiko signifikan terhadap insiden kerja paksa atau wajib kerja 480
Wajib Kerja 2016 Operations and suppliers at significant risk for incidents of forced or compulsory labor
Forced or Compulsory Labor
2016
GRI 3: PRAKTIK-PRAKTIK KEAMANAN
Topik Material 2021 SECURITY PRACTICES
Material Topic 2021 3-3 Pengelolaan Topik Material 479
Management of Material Topics
GRI 410: 410-1 Petugas keamanan yang dilatih mengenai kebijakan atau prosedur hak asasi manusia 479
Praktik-praktik Security personnel trained in human right policies or procedures
Keamanan 2016
Security Practices 2016
GRI 3: HAK-HAK MASYARAKAT ADAT
Topik Material 2021 RIGHTS OF INDIGENOUS PEOPLE
Material Topic 2021 3-3 Pengelolaan Topik Material 479
Management of Material Topics
GRI 411: Hak-hak Masyarakat 411-1 Insiden pelanggaran yang melibatkan hak-hak masyarakat adat 479
Adat Incidents of violations involving rights of indigenous peoples
Rights of Indigenous People
2021
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Pengungkapan
Standar GRI Disclosure Halaman
GRI Standard Judul Page
No
Title
GRI 3: MASYARAKAT LOKAL
Topik Material 2021 LOCAL COMMUNITIES
Material Topic 2021 3-3 Pengelolaan Topik Material 480
Management of Material Topics
GRI 413: 413-1 Operasi dengan keterlibatan masyarakat lokal, penilaian dampak, dan program pengembangan 480
Masyarakat Lokal 2016 Operations with local community engagement, impact assessments, and development programs
Local Communities 2016 413-2 Operasi yang secara aktual dan yang berpotensi memiliki dampak negatif signifikan terhadap 480
masyarakat lokal
Operations with significant actual and potential negative impacts on local communities
GRI 3: KONTRIBUSI POLITIK
Topik Material 2021 POLITICAL CONTRIBUTIONS
Material Topic 2021 3-3 Pengelolaan Topik Material 311
Management of Material Topics
GRI 415-1: 415-1 Kontribusi Politik 311
Kontribusi Politik 2016 Political Contributions
Political Contributions 2016
GRI 3: KESEHATAN DAN KESELAMATAN PELANGGAN
Topik Material 2021 CUSTOMER HEALTH AND SAFETY
Material Topic 2021 3-3 Pengelolaan Topik Material 478
Management of Material Topics
GRI 416: 416-1 Penilaian dampak kesehatan dan keselamatan dari berbagai kategori produk dan jasa 478
Kesehatan dan Assessment of the health and safety impacts of product and services categories
Keselamatan
Pelanggan 2016 416-2 Insiden ketidakpatuhan sehubungan dengan dampak kesehatan dan keselamatan dari produk dan jasa 478
Incidents of non-compliance concerning the health and safety impacts of products and services
Customer Health and Safety
GRI 3: PRIVASI PELANGGAN
Topik Material 2021 CUSTOMER PRIVACY
Material Topic 2021 3-3 Pengelolaan Topik Material 452
Management of Material Topics
GRI 418: Privasi Pelanggan 418-1 Pengaduan yang berdasar mengenai pelanggaran terhadap privasi pelanggan dan hilangnya data 452
2016 pelanggan
Substantiated complaints concerning breaches of customer privacy and losses of customer data
Customer Privacy 2016
...
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Empowering People of Bank Maspion and The Community
Pengungkapan Sektor Keuangan Halaman
Standar GRI Financial Sector Disclosure Page
GRI Standard Judul
No
Title
PRODUK PORTOFOLIO
PORTFOLIO PRODUCT
GRI G4: FS1 Kebijakan dengan komponen lingkungan dan sosial yang spesifik yang diaplikasikan pada lini
Disclosure Sektor Jasa bisnis
Keuangan Policies with specific environmental and social components applied to business lines
Financial Services Sector
Disclosure
FS2 Prosedur untuk memeriksa dan menyaring risiko lingkungan dan sosial pada lini bisnis
Procedures for assessing and screening environmental and social risks in business lines
FS3 Proses untuk memonitor implementasi dan kepatuhan klien terhadap persyaratan lingkungan dan
sosial
Processes for monitoring clients’ implementation of and compliance with environmental and social
requirements included in agreements or transactions
FS4 Proses untuk meningkatkan kompetensi staf dalam mengimplementasikan kebijakan lingkungan
dan sosial serta prosedur yang diaplikasikan pada lini bisnis
Process(es) for improving staff competency to implement the environmental and social policies and
procedures as applied to business lines
FS5 Interaksi dengan klien/penanam modal/mitra bisnis terkait risiko serta kesempatan terkait
lingkungan dan sosial
Interactions with clients/investees/business partners regarding environmental and social risks and
opportunities
FS6 Persentase dari portfolio untuk lini bisnis menurut wilayah, menurut ukuran (contoh: mikro/Sme/
besar), dan menurut sektor
Percentage of the portfolio for business lines by specific region, Size (e.g. micro/SME/large) and
by sector
FS7 Nilai moneter dari produk dan layanan yang dirancang untuk memberikan keuntungan sosial yang
spesifik untuk setiap lini bisnis
Monetary value of products and services designed to deliver a specific social benefit for each
business line broken down by purpose
FS8 Nilai moneter dari produk dan layanan yang dirancang untuk memberikan keuntungan lingkungan
yang spesifik untuk setiap lini bisnis
Monetary value of products and services designed to deliver a specific environmental benefit for
each business line broken down by purpose
AUDIT
FS9 Cakupan dan frekuensi audit serta prosedur penilaian risiko
Coverage and frequency of audits to assess implementation of environmental and social policies
and risk assessment procedures
KEPEMILIKAN AKTIF
ACTIVE OWNERSHIP
FS10 Persentase dan jumlah perusahaan dalam porfolio institusi dengan mana organisasi pelapor
berinteraksi dalam isu lingkungan atau sosial
Percentage and number of companies held in the institution’s portfolio with which the reporting
organiation has interacted on environmental or social issues
FS11 Persentase aset di mana dilakukan penyaringan lingkungan atau sosial secara positif dan negatif
Percentage of assets subject to positive and negative environmental or social screening
KOMUNITAS LOKAL
LOCAL COMMUNITY
FS13 Titik akses pada wilayah dengan populasi penduduk rendah atau keadaan ekonomi yang kurang
menguntungkan
Access points in low-populated or economically disadvantaged areas by type
FS14 Inisiatif untuk meningkatkan akses layanan finansial bagi para penyandang cacat
Initiatives to improve access to financial services for disadvantaged people
TANGGUNG JAWAB PRODUK
PRODUCT RESPONSIBILITY
FS15 Kebijakan untuk rancangan dan penjualan produk dan layanan yang adil
Policies for the fair design and sale of financial products and services
FS16 Inisiatif untuk meningkatkan literasi keuangan menurut tipe penerima
Initiatives to enhance financial literacy by type of beneficiary
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a'J BANKMAsPION
Daftar Pengungkapan sesuai
Peraturan Otoritas Jasa Keuangan No. 51/POJK.03/2017
Disclosure List according to Financial
Services Authority Regulation No. 51/POJK.03/2017 [OJK G.4]
No Indeks Nama Indeks Halaman
Index Number Index Description Page
A Strategi Keberlanjutan
Sustainability Strategy
A.1 Penjelasan Strategi Keberlanjutan 432
Sustainability Strategy Explanation
B Ikhtisar Kinerja Keberlanjutan
Sustainability Performance Overview
B.1 Aspek Ekonomi 439
Economic Aspect
B.2 Aspek Lingkungan Hidup 439
Environmental Aspect
B.3 Aspek Sosial 440
Social Aspect
C Profil Perusahaan
Company Profile
C.1 Visi, Misi, dan Nilai Keberlanjutan 49
Vision, Mission and Values of Sustainability
C.2 Alamat Perusahaan 40
Company's address
C.3 Skala Perusahaan 40, 57, 94, 144
Company’s Scale
C.4 Produk, layanan, dan kegiatan usaha yang dijalankan 40, 44, 51
Products, services, and business activities carried out
C.5 Keanggotaan pada asosiasi 61
Association membership
C.6 Perubahan organisasi bersifat signifikan 98
Ssignificant organisational changes
D Penjelasan Direksi
Statement of the Board of Directors
D.1 Penjelasan Direksi 441
Statement of the Board of Directors
E Tata Kelola Keberlanjutan
Sustainability Governance
E.1 Penanggungjawab Penerapan Keuangan Berkelanjutan 197, 206
Responsible for the Implementation of Sustainable Finance
E.2 Pengembangan Kompetensi Terkait Keuangan Berkelanjutan 221
Competency Development Related to Sustainable Finance
E.3 Penilaian Risiko Atas Penerapan Keuangan Berkelanjutan 332
Risk Assessment of the Implementation of Sustainable Finance
E.4 Hubungan Dengan Pemangku Kepentingan 312
Relations with Stakeholders
E.5 Permasalahan Terhadap Penerapan Keuangan Berkelanjutan 441
Problems Against the Implementation of Sustainable Finance
F Kinerja Keberlanjutan
Sustainability Performance
F.1 Kegiatan Membangun Budaya Keberlanjutan 434
Activities to Build a Culture of Sustainability
...
502 Menjadi Lebih Kuat Melalui Perubahan | Laporan Tahunan Terintegrasi
Page 503
MEMBERDAYAKAN INSAN BANK MASPION DAN MASYARAKAT
Empowering People of Bank Maspion and The Community
No Indeks Nama Indeks Halaman
Index Number Index Description Page
Kinerja Ekonomi
Economic Performance
F.2 Perbandingan Target dan Kinerja Produksi, Portofolio, Target Pembiayaan, atau Investasi, Pendapatan dan Laba 449
Rugi
Comparison of Production Targets and Performance, Portfolio, Financing Targets, or Investment, Income and
Profit and Loss
F.3 Perbandingan Target dan Kinerja Portofolio, Target Pembiayaan, atau Investasi pada Instrumen Keuangan atau 449
Proyek yang Sejalan dengan Keuangan Berkelanjutan
Comparison of Portfolio Targets and Performance, Financing Targets, or Investments in Financial Instruments or
Projects in Line with Sustainable Finance
Kinerja Lingkungan
Environmental Performance
Aspek Umum
General Aspect
F.4 Biaya Lingkungan Hidup 489
Environmental Costs
Aspek Material
Material Aspect
F.5 Penggunaan Material yang Ramah Lingkungan 459
Use of Environmentally Friendly Materials
Aspek Energi
Energy Aspect
F.6 Jumlah dan Intensitas Energi Yang Digunakan 462
Amount and Intensity of Energy Used
F.7 Upaya dan Pencapaian Efisiensi Energi dan Penggunaan Energi Terbarukan 461
Efforts and Achievements of Energy Efficiency and Use of Renewable Energy
Aspek Air
Water Aspect
F.8 Penggunaan Air 464
Water use
Aspek Keanekaragaman Hayati
Biodiversity Aspect
F.9 Dampak dari Wilayah Operasional yang Dekat atau Berada di Daerah Konservasi atau Memiliki 460
Keanekaragaman Hayati
Impacts from Operational Areas that are Near or Located in Conservation Areas or Have Biodiversity
F.10 Usaha Konservasi Keanekaragaman Hayati 460
Biodiversity Conservation Efforts
Aspek Emisi
Emission Aspect
F.11 Jumlah dan Intensitas Emisi yang Dihasilkan Berdasarkan Jenisnya 463
Total and Intensity of Emissions Generated by Type
F.12 Upaya dan Pencapaian Pengurangan Emisi yang Dilakukan 461
Efforts and Achievements of Emission Reduction Made
Aspek Limbah dan Efluen
Waste And Effluent Aspects
F.13 Jumlah Limbah dan Efluen Yang Dihasilkan Berdasarkan Jenis 465
Amount of Waste and Effluent Produced by Type
F.14 Mekanisme Pengelolaan Limbah dan Efluen 465
Waste and Effluent Management Mechanism
F.15 Tumpahan yang Terjadi (jika ada) 465
Spills (if any)
Aspek Pengaduan Terkait Lingkungan Hidup
Complaint Aspects Related to the Environment
F.16 Jumlah dan Materi Pengaduan Lingkungan Hidup yang Diterima dan Diselesaikan 465
Number and Material of Environmental Complaints Received and Settled
STRONGER Through Change | Integrated Report 503
Page 504
a'J BANKMAsPION
No Indeks Nama Indeks Halaman
Index Number Index Description Page
Kinerja Sosial
Social Aspect
F.17 Komitmen untuk Memberikan Layanan atas Produk dan/atau Jasa yang Setara kepada Konsumen 479
Commitment to Provide Services on Equal Products and/or Services to Consumers
Aspek Ketenagakerjaan
Employment Aspect
F.18 Kesetaraan Kesempatan Bekerja 474
Equal Employment Opportunity
F.19 Tenaga Kerja Anak dan Tenaga Kerja Paksa 480
Child Labor and Forced Labour
F.20 Upah Minimum Regional 476
Regional Minimum Wage
F.21 Lingkungan Bekerja yang Layak dan Aman 477
Decent and Safe Work Environment
F.22 Pelatihan dan Pengembangan Kemampuan Pegawai 474, 484
Employee Capability Training and Development
Aspek Masyarakat
Community Aspect
F.23 Dampak Operasi Terhadap Masyarakat Sekitar 480
Impact of Operations on Surrounding Communities
F.24 Pengaduan Masyarakat 454
Community Complaints
F.25 Kegiatan Tanggung Jawab Sosial Lingkungan (TJSL) 481
Environmental Social Responsibility Activities (CSR)
Tanggung Jawab Pengembangan Produk/Jasa Berkelanjutan
Responsibility for Sustainable Product/Service Development
F.26 Inovasi dan Pengembangan Produk/Jasa Keuangan Berkelanjutan 438, 492
Innovation and Development of Sustainable Financial Products/Services
F.27 Produk/Jasa yang Sudah Dievaluasi Keamanannya bagi Pelanggan 452
Products/Services That Have Been Evaluated for Safety for Customers
F.28 Dampak Produk/Jasa 478
Product/Service Impact
F.29 Jumlah Produk yang Ditarik Kembali 478
Number of Product Recalls
F.30 Survei Kepuasan Pelanggan Terhadap Produk dan/atau Jasa Keuangan Berkelanjutan 492
Customer Satisfaction Survey on Sustainable Financial Products and/or Services
G Lain-lain
Others
G.1 Verifikasi Tertulis dari Pihak Independen (jika ada) 428
Written Verification from Independent Party (Assurer) (if any)
G.2 Lembar Umpan Balik 505
Feedback Sheet
G.3 Tanggapan Terhadap Umpan Balik Laporan Tahun Sebelumnya 506
Responses to Feedback on Previous Year's Reports
G.4 Daftar Pengungkapan Sesuai Peraturan Otoritas Jasa Keuangan No. 51/POJK.03/2017 tentang Penerapan 502
Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, dan Perusahaan Publik.
List of Disclosures According to the Financial Services Authority Regulation No. 51/POJK.03/2017 concerning
the Implementation of Sustainable Finance for Financial Services Institutions, Issuers and Public Companies.
...
504 Menjadi Lebih Kuat Melalui Perubahan | Laporan Tahunan Terintegrasi
Page 505
MEMBERDAYAKAN INSAN BANK MASPION DAN MASYARAKAT
Empowering People of Bank Maspion and The Community
Lembar Umpan Balik
Feedback Sheet
[GRI 102-53] [OJK G.2]
PROFIL ANDA (Mohon diisi bila berkenan)
YOUR PROFILE (Please fill in if you wish)
Nama:
Name
Institusi/perusahaan:
Institution/Company
Email:
Email
Telp/HP:
Phone/Mobile
Golongan pemangku kepentingan:
Stakeholder groups
____ Pemegang Saham/Investor ____ Nasabah ____ Pegawai
Shareholders/Investors Customers Employees
____ Serikat Pekerja ____ Media ____ Pemasok
Trade Unions Media Suppliers
____ Organisasi Masyarakat/NGO ____ Pemerintah/OJK ____ Organisasi Bisnis
Community Organizations/NGOs Government/OJK Business Organizations
Lain-lain: ____________
Etc
Bagaimana penilaian Anda mengenai Sangat
penulisan Laporan ini: Tidak setuju Kurang setuju Tidak tahu Setuju setuju
How do you feel about the writing of this Disagree Do not agree Incognisant Agree Extremely
report: Agree
Laporan ini mudah dimengerti
This report is easy to understand
Laporan ini bermanfaat
This report is useful
Laporan ini sudah menggambarkan kinerja LJK dalam
pembangunan berkelanjutan
This report describes the performance of Financial Services
Institutions in sustainable development
STRONGER Through Change | Integrated Report 505
Page 506
a'J BANKMAsPION
Bagaimana penilaian Anda mengenai tingkat Sangat
Tidak
materialitas topik-topik di bawah ini: Kurang penting Tidak tahu Penting penting
penting
How do you feel about the writing of this Less Important Incognisant Significant Extremely
Insignificant
report: Significant
Kinerja ekonomi
Economic performance
Dampak ekonomi tidak langsung
Indirect economic impact
Kinerja keuangan berkelanjutan
Sustainable financial performance
Pendidikan dan pelatihan
Education and training
Ketenagakerjaan
Employment
Privasi nasabah
Customer privacy
Anti korupsi
Anti-Corruption
Kinerja lingkungan
Environmental performance
Mohon berikan saran, usul, atau komentar Anda atas Laporan ini: [OJK G.3]
Please provide your suggestions, suggestions, or comments on this report: [OJK G.3]
_______________________________________________________________________________________________________
________________________________________________________________________________________________________
________________________________________________________________________________________________________
________________________________________________________________________________________________________
________________________________________________________________________________________________________
________________________________________________________________________________________________________
________________________________________________________________________________________________________
________________________________________________________________________________________________________
________________________________________________________________________________________________________
Tanggapan Terhadap Umpan Balik Laporan
Keberlanjutan Tahun Sebelumnya
Responses to the Preceding Year’s Report Feedback [OJK G.3]
Terkait laporan keberlanjutan tahun 2025, kami tidak mendapatkan Regarding the 2025 sustainability report, we did not receive any
umpan balik. Namun demikian, Bank senantiasa membuka diri untuk feedback. Nevertheless, the Bank is always open to feedback and
feedback dan masukan untuk kemajuan laporan dengan menyediakan input for the progress of the report by providing forms and channels for
form dan sarana bagi para pemangku kepentingan untuk menyampaikan stakeholders to provide their input.
masukan-masukan mereka.
...
506 Menjadi Lebih Kuat Melalui Perubahan | Laporan Tahunan Terintegrasi
Page 507
MEMBERDAYAKAN INSAN BANK MASPION DAN MASYARAKAT
Empowering People of Bank Maspion and The Community
Halaman Ini Sengaja Dikosongkan
This Page Is Intentionally Left Blank
STRONGER Through Change | Integrated Report 507
Page 508
[±1 BANK MASPION
SURAT PERNYATAAN
ANGGOTA DEWAN KOM1SARIS DAN ANGGOTA DIRE~S!
TENTANG
TANGUNG JAWABATAS lAPORAN TAHUNAN DAN LAPORAN KEBERLANJUTAN 2025
PT BANK M ASPION INOONESlA Tbk,
Kami y~ bertanda tengan di bB\1.-ah ml menyatakan bahwa sernua !nf0tn1S11 dalam LapOfa!l Tahunao cfan
L,;,pcran K.tibe<ta.njutan. Pl, BANK MASPfON IHOONEStA, Tbk tahu/1 2025 telah dimual WC:c11a lengk.ap ct.an
bi,;1'tlll151~ J j~.el) pt,n1,,1h •tit$ k.tbott.iran I-ti ~pc>r1n T~l.lf-....n d.an UIJ)Ol'M Keberi.lnl'.tt.an Perusahaan
01:lmlkian pe,nyataan ini dibuat 6eng3n sebenarny'a..
17 Maret 2026
DEWAN KOMISARIS
Olana AUm Pardi Kttndy Rgny Toi;\§
Komisaris Kom!saris Koni>;lrl•
Jndependen lndependM
OIREKSI
y 4p:tAA;;<
l(i159rn vri 1rawan R.ykmanto Vlktor Ebenht'jz,:r JtffttY Bob
Charoensiddhi Fanggldae Karman
Oir&ktur Utama Oiu:k.ti.ir Dlr-ek1ur K~patuhan & Dttektut Kredit &
Opct.11stonal Legal Rlslko
I-toll( OJfl~ :
P.tkir-.on To,i.ooK, l U"l';~ar, Pia::. 811 '321. '33. .II Embotig MWIIQ NO, 21-ll, $c,,l~f, I ~
Ptlooe ; ~ 319e586789 1 Ef'l'lall : Hkt_6rl.t@barf".masp.on 00 id
Page 509
(±l BANKMAsPION
ST ATEMENT LETTER
80ARO OF COMMISSIONERS AND BOARO,OF DIRECTOR~
REGARDING
RESPONSl81LJTY FOR THE 2025 ANNUAL REPORT AND SUSTAINABILITY REPORT OF'
PT BANK MASP:10N INDONESIA Tbk.
wa, the un<ltrsigneo. GeC>INII !hat a!I ,ntocma,tion in 1i,e Mnue1 Repon: and Sustal!labllrty Report oC PT BANK
MASPION INOOHESIA Tbk for the ynr o( 2025 has bttn pUblished in hJU and is fuj!y ,eSp¢tk$ib!l'I fo, !he
<:Qf'ti,clneu QI the contents of the Company's Annual Repoct and Sustainability Rf1)011,
'We dcdaro ~ t th.~ a1>0v• m;)Ce statemen1s 3te true.
Surabaya. 17 March 2026
BOARD OF COMMISSION ERS
Chat Lua:ng:u:e4l
PleSX!enc
Dial'l.a e,nm
Commiss:.onet
A~ ( j
lne!epen~l
Pardi Kel'.icty
l.ndepe.n'oent
~
Rony ~
lndepen-den1
Convnissioni,r Comro!s&iooe:r Ccrnmi5 &ionOt Comnii.nionar
80ARO OF DIRECTORS
K:Ut!DUi l@.Wan Rukmanto Vikt9r Ebt1nheizer Jeffrey Bob
C'h.aroonslddhl Ean99ig10 turman
Preskk!nt Directer O~n~I Ccmpflanee,& t.e9af Creclil & RisJ.
Olt«wr o &eetor Ovc-ctor
H~>do«:oce i
P,aM/',JQn To-.o.'91'. ~1!911'1 P:iata 6 k. 3?. & 33, JI. ~ t,iaia:ig No- 2'1-31, S\J:'ab~y•, l~
Phono • ~2 )1 $!15 687891 Em:111 ;-~ l,..d lr~n;.,naa?ion.coid www.00N1m:isp1on cOJO
Page 510
STRONGER Through Change | Annual Report
13 Laporan
Keuangan
Financial Report
Page 511
[ii BANKMAsPION
Page 512
PT BANK MASPION INDONESIA TBK
LAPORAN KEUANGAN/
FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2025/
FOR THE YEAR ENDED 31 DECEMBER 2025
DAN / AND
LAPORAN AUDITOR INDEPENDEN/
INDEPENDENT AUDITORS’ REPORT
Page 513
These Financial Statements are originally
issued in Indonesian language
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
LAPORAN KEUANGAN FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
DAFTAR ISI CONTENTS
Pernyataan Direksi Director’s Statement
Ekshibit/
Exhibit
Laporan Posisi Keuangan A Statement of Financial Position
Laporan Laba Rugi dan Statement of Profit or Loss and
Penghasilan Komprehensif Lain B Other Comprehensive Income
Laporan Perubahan Ekuitas C Statement of Changes in Equity
Laporan Arus Kas D Statement of Cash Flows
Catatan atas Laporan Keuangan E Notes to Financial Statements
Laporan Auditor Independen Independent Auditors’ Report
Page 514
[±1 BANK MAsPION PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
SURAT PERNYATAAN DIREKSI DIRECTOR'S STATEMENT LETTER
TENTANG TANGGUNG JAWAB ATAS REGARDING THE RESPONSIBILITY FOR THE
LAPORAN KEUANGAN PADA TANGGAL FINANCIAL STATEMENTS AS OF
31 DESEMBER 2025 31 DECEMBER 2025
SERTA UNTUK TAHUN YANG BERAKHIR AND FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
Saya, yang bertandatangan di bawah ini: I, the undersigned below:
Nama Kasemsri Charoensiddhi Name
Alamat kantor Pakuwon Tower, Tunjungan Plaza 6 Office address
Lantai 32 dan 33, Jalan Embong Malang
No. 21-31, Surabaya
Alamat domisili One Icon Residence - Tunjungan Plaza 6, Domicile as stated
Superblok Tunjungan City, Surabaya
Telepon 031-98588789 Telephone
Jabatan Direktur Utarna/ President Director Title
Menyatakan, bahwa: Declare, that:
1. Saya bertanggung jawab atas penyusunan dan 1. I am responsible for the preparation and
penyajian laporan keuangan PT Bank Maspion presentation of the financial statements of
Indonesia Tbk; PT Bank Maspfon Indonesia Tbk;
2. Laporan keuangan PT Bank Maspion Indonesia Tbk 2. The financial statements of PT Bank Maspion
telah disusun dan disajikan sesuai dengan Standar Indonesia Tbk has been prepared and presented in
Akuntansi Keuangan di Indonesia; accordance with Indonesian Financial Accounting
Standards;
3. a. Semua informasi dalam laporan keuangan 3. a. All information in the financial statements of
PT Bank Maspion Indonesia Tbk telah dimuat secara PT Bank Maspion Indonesia Tbk has been disclosed
lengkap dan benar; in a complete and truthful manner;
b. Laporan keuangan PT Bank Maspion Indonesia Tbk b. The financial statements of PT Bank Maspion
tidak mengandung informasi atau fakta material yang Indonesia Tbk do not contain any incorrect
tidak benar, dan tidak menghilangkan informasi atau information or material fact, nor do they omit
fakta material; information or material fact;
4. Saya bertanggung jawab atas sistem pengendalian 4. I am responsible for the internal control system of
internal PT Bank Maspion Indonesia Tbk. PT Bank Maspfon Indonesia Tbk.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement has been made truthfully.
Head Office :
Pakuwon Tower, Tunjungan Plaza 6 It. 32 & 33. JI. Embong Malang No. 21-31. Surabaya, Indonesia
Phone: +62 31 985 88789 I Emall: sekt_dirut@bankmaspion.co .id
Page 515
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit A Exhibit A
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
31 Desember 2025/ Catatan/ 31 Desember 2024/
31 December 2025 Notes 31 December 2024
ASET ASSETS
Kas 136.556.760 4 137.959.584 Cash
Giro pada Bank Indonesia 1.038.829.781 5 831.846.950 Current accounts with Bank Indonesia
Giro pada bank lain 6 Current accounts with other banks
Pihak berelasi 6.395.596 7.152.040 Related party
Pihak ketiga 265.302.096 138.158.086 Third parties
Jumlah giro pada bank lain 271.697.692 145.310.126 Total current account with other banks
Cadangan kerugian penurunan nilai ( 166.911) ( 68.741) Allowance for impairment losses
271.530.781 145.241.385
Penempatan pada Bank Indonesia dan Placements with Bank
bank lain 100.000.000 7 216.475.726 Indonesia and other banks
Cadangan kerugian penurunan nilai ( 59.973) ( 22.493) Allowance for impairment losses
99.940.027 216.453.233
Efek-efek 8 Marketable securities
Dibatasi penggunaannya 38.600.129 - Restricted use
Tidak dibatasi penggunaannya 1.773.355.134 3.015.139.404 Unrestricted use
Jumlah efek-efek 1.811.955.263 3.015.139.404 Total marketable securities
Efek-efek yang dijual dengan janji Securities sold under
dibeli kembali 681.119.900 9a - agreements to repurchase
Efek-efek yang dibeli dengan janji Securities purchased under
dijual kembali 10 agreements to resell
Dibatasi penggunaannya - 26.164.123 Restricted use
Tidak dibatasi penggunaannya - 766.560.148 Unrestricted use
Jumlah efek-efek yang dibeli dengan Total securities purchased under
janji dijual kembali - 792.724.271 agreement to resell
Tagihan spot dan derivatif 5.007.266 11 - Spot and derivative receivables
Tagihan akseptasi 12 Acceptance receivables
Pihak berelasi - 1.147.215 Related party
Pihak ketiga 5.656.045 1.427.964 Third parties
Jumlah tagihan akseptasi 5.656.045 2.575.179 Total acceptance receivables
Cadangan kerugian penurunan nilai ( 706) ( 8.708) Allowance for impairment losses
5.655.339 2.566.471
Kredit yang diberikan 13 Loans
Pihak berelasi 118.824.026 119.694.076 Related parties
Pihak ketiga 17.224.507.834 16.318.560.215 Third parties
Jumlah kredit yang diberikan 17.343.331.860 16.438.254.291 Total loans
Cadangan kerugian penurunan nilai ( 322.830.303) ( 463.372.785) Allowance for impairment losses
17.020.501.557 15.974.881.506
Bunga yang akan diterima 14 Interest receivables
Pihak berelasi 832.322 832.961 Related parties
Pihak ketiga 86.514.797 85.557.367 Third parties
Jumlah bunga yang akan diterima 87.347.119 86.390.328 Total interest receivables
Cadangan kerugian penurunan nilai ( 40.606) ( 52.049) Allowance for impairment losses
87.306.513 86.338.279
Beban dibayar di muka 20.514.075 15 19.455.951 Prepaid expenses
Aset tetap 16 Fixed assets
Nilai tercatat 446.742.402 486.379.447 Carrying amount
Akumulasi penyusutan ( 61.224.530) ( 67.189.550) Accumulated depreciation
385.517.872 419.189.897
Aset tak berwujud 17 Intangible assets
Nilai tercatat 15.101.453 15.101.453 Carrying amount
Akumulasi amortisasi ( 12.085.656) ( 10.433.752) Accumulated amortization
3.015.797 4.667.701
Aset pajak tangguhan 72.654.206 23c 90.138.611 Deferred tax assets
Aset lain-lain 776.126.478 18 568.446.769 Other assets
JUMLAH ASET 22.416.231.615 22.305.050.012 TOTAL ASSETS
Lihat Catatan atas laporan keuangan pada Ekshibit E See accompanying Notes to financial statements
yang merupakan bagian yang tidak terpisahkan dari on Exhibit E which are an integral part of
laporan keuangan secara keseluruhan the financial statements taken as a whole
Page 516
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit A/2 Exhibit A/2
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
31 Desember 2025/ Catatan/ 31 Desember 2024/
31 December 2025 Notes 31 December 2024
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas segera 1.585.848 19 1.558.076 Liabilities due immediately
Simpanan dari nasabah 20 Deposits from customers
Pihak berelasi 2.068.762.643 295.865.961 Related parties
Pihak ketiga 9.781.226.661 12.954.195.549 Third parties
Jumlah simpanan dari nasabah 11.849.989.304 13.250.061.510 Total deposits from customers
Simpanan dari bank lain 21 Deposits from other banks
Pihak berelasi 252.745.496 565.101.347 Related parties
Pihak ketiga 1.566.311.035 1.783.170.697 Third parties
Jumlah simpanan dari bank lain 1.819.056.531 2.348.272.044 Total deposits from other banks
Liabilitas efek-efek yang dijual dengan janji Securities sold under
dibeli kembali 680.952.785 9b - agreements to repurchase liabilities
Liabilitas spot dan derivatif 6.770.016 11 - Spot and derivative liabilities
Liabilitas akseptasi - pihak ketiga 5.656.045 22 2.575.179 Acceptance liabilities - third parties
Utang pajak 14.906.662 23a 16.342.945 Taxes payable
Pinjaman yang diterima 24 Borrowings
Pihak berelasi 1.334.000.000 - Related parties
Jumlah pinjaman yang diterima 1.334.000.000 - Total borrowings
Liabilitas lain-lain 25 Other liabilities
Pihak berelasi 6.983.463 3.307.980 Related parties
Pihak ketiga 194.369.721 219.345.425 Third parties
Jumlah liabilitas lain-lain 201.353.184 222.653.405 Total other liabilities
JUMLAH LIABILITAS 15.914.270.375 15.841.463.159 TOTAL LIABILITIES
EKUITAS EQUITY
Modal saham Share capital
Modal dasar - 72.000.000.000 saham - Authorized – 72,000,000,000 shares –
dengan nilai nominal Rp100 (Rupiah penuh) Rp100 par value (in full Rupiah)
per saham per share
Modal ditempatkan dan disetor penuh - Issued and fully paid-up –
18.102.662.304 saham 1.810.266.230 26 1.810.266.230 18,102,662,304 shares
Tambahan modal disetor, bersih 4.140.842.969 27 4.140.842.969 Additional paid-in capital, net
Saldo laba Retained earnings
Telah ditentukan penggunaannya 28.000.000 26c 28.000.000 Appropriated
Belum ditentukan penggunaannya 409.479.661 370.084.367 Unappropriated
Penghasilan komprehensif lain Other comprehensive income
Kerugian aktuarial atas liabilitas imbalan Actuarial loss on employee benefits
kerja, setelah pajak ( 26.764.139) ( 30.940.344) liability, net of tax
Selisih lebih revaluasi aset tetap 140.308.260 16 147.885.061 Revaluation surplus of fixed assets
Kerugian perubahan nilai aset keuangan Unrealized loss on changes in value of
yang diukur pada nilai wajar melalui financial assets at fair value through
penghasilan komprehensif lain, setelah pajak ( 171.741) 8 ( 2.551.430) other comprehensive income, net of tax
JUMLAH EKUITAS 6.501.961.240 6.463.586.853 TOTAL EQUITY
JUMLAH LIABILITAS DAN EKUITAS 22.416.231.615 22.305.050.012 TOTAL LIABILITIES AND EQUITY
Lihat Catatan atas laporan keuangan pada Ekshibit E See accompanying Notes to financial statements
yang merupakan bagian yang tidak terpisahkan dari on Exhibit E which are an integral part of
laporan keuangan secara keseluruhan the financial statements taken as a whole
by Kasemsri
SignedSurabaya, Charoensiddhi
27 Februari 2026/
(KCE5416)
Surabaya, 27 February 2026
Signe ~: : ~:; ~•
Kasemsri Charoensiddhi
Direktur Utama/
President Director
Page 517
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit B Exhibit B
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
LAPORAN LABA RUGI STATEMENT OF PROFIT OR LOSS
DAN PENGHASILAN KOMPREHENSIF LAIN AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2025 FOR THE YEAR ENDED 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
Catatan/
2025 Notes 2024
PENDAPATAN BUNGA 1.488.087.756 29 1.513.565.095 INTEREST INCOME
BEBAN BUNGA ( 811.566.075) 30 ( 801.100.761) INTEREST EXPENSE
PENDAPATAN BUNGA, BERSIH 676.521.681 712.464.334 INTEREST INCOME, NET
PENDAPATAN OPERASIONAL LAINNYA OTHER OPERATING INCOME
Denda dan administrasi 35.314.796 31 38.779.159 Penalties and administration
Keuntungan penjualan surat berharga 13.417.679 8,31 - Gain on sale of marketable securities
Provisi dan komisi dari selain kredit 2.347.979 31 1.632.422 Fees and commissions from other than loans
Lain-lain 24.587.063 31 18.445.276 Others
JUMLAH PENDAPATAN OPERASIONAL LAINNYA 75.667.517 58.856.857 TOTAL OTHER OPERATING INCOME
BEBAN OPERASIONAL LAINNYA OTHER OPERATING EXPENSES
Gaji dan tunjangan ( 302.569.953) 32 ( 279.405.345) Salaries and allowances
Umum dan administrasi ( 265.351.310) 33 ( 428.690.271) General and administrative
Penyisihan kerugian penurunan nilai ( 139.424.976) 31 ( 380.370.854) Provision for impairment losses
JUMLAH BEBAN OPERASIONAL LAINNYA ( 707.346.239) ( 1.088.466.470) TOTAL OTHER OPERATING EXPENSES
LABA (RUGI) OPERASIONAL 44.842.959 ( 317.145.279) OPERATING INCOME (LOSS)
PENDAPATAN NON-OPERASIONAL, BERSIH 2.610.841 34 5.858.448 NON-OPERATING INCOME, NET
LABA (RUGI) SEBELUM MANFAAT (BEBAN) PAJAK 47.453.800 ( 311.286.831) INCOME (LOSS) BEFORE TAX BENEFIT (EXPENSE)
MANFAAT (BEBAN) PAJAK, BERSIH ( 15.635.307) 23b 64.075.261 TAX BENEFIT (EXPENSE), NET
LABA (RUGI) TAHUN BERJALAN 31.818.493 ( 247.211.570) INCOME (LOSS) FOR THE YEAR
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Pos-pos yang tidak akan direklasifikasi ke laba rugi: Items that will not be reclassified to profit or loss:
Keuntungan (kerugian) aktuarial atas Actuarial gain (loss) on
liabilitas imbalan kerja 5.354.109 41 ( 2.142.996) employee benefits liability
Pajak penghasilan terkait ( 1.177.904) 471.459 Income tax effect
Kerugian revaluasi aset tetap - 16 ( 2.421.136) Loss on revaluation of fixed assets
Pajak penghasilan terkait - 532.650 Income tax effect
Pos-pos yang akan direklasifikasi ke laba rugi: Items that will be reclassified to profit or loss:
Keuntungan (kerugian) perubahan nilai Unrealized gain (loss) on changes in
aset keuangan dalam kelompok yang diukur pada financial assets at fair value through
nilai wajar melalui penghasilan komprehensif lain 3.050.883 8 ( 10.639.835) other comprehensive income
Pajak penghasilan terkait ( 671.194) 2.340.764 Income tax effect
Penghasilan (kerugian) komprehensif lain, Other comprehensive income (loss),
setelah pajak 6.555.894 ( 11.859.094) net of tax
JUMLAH PENGHASILAN (KERUGIAN) TOTAL COMPREHENSIVE
KOMPREHENSIF TAHUN BERJALAN 38.374.387 ( 259.070.664) INCOME (LOSS) FOR THE YEAR
LABA (RUGI) PER SAHAM DASAR BASIC EARNINGS (LOSS) PER SHARE
(dalam Rupiah penuh) 1,76 35 ( 13,66) (in full Rupiah)
Lihat Catatan atas laporan keuangan pada Ekshibit E See accompanying Notes to financial statements
yang merupakan bagian yang tidak terpisahkan dari on Exhibit E which are an integral part of
laporan keuangan secara keseluruhan the financial statements taken as a whole
Surabaya,
Signed 27 FebruariCharoensiddhi
by Kasemsri 2026/
Surabaya, 27 February 2026
(KCES416)
Sigt ' \ R : : ::; ~•
Kasemsri Charoensiddhi
Direktur Utama/
President Director
Page 518
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit C Exhibit C
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
LAPORAN PERUBAHAN EKUITAS STATEMENT OF CHANGES IN EQUITY
UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2025 FOR THE YEAR ENDED 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
Penghasilan komprehensif lain/
Other comprehensive income
Keuntungan
(kerugian)
perubahan nilai
keuangan yang
diukur pada nilai
wajar melalui
penghasilan
komprehensif lain,
setelah pajak/
Kerugian aktuarial Unrealized gain
atas liabilitas (loss) on changes in
Modal ditempatkan Saldo laba/ imbalan kerja, Selisih lebih value of financial
dan disetor penuh/ Tambahan modal Retained earnings setelah pajak/ revaluasi aset assets at fair value
Issued and fully disetor, bersih/ Telah ditentukan Belum ditentukan Actuarial loss on tetap/ through other
Catatan/ paid-up share Additional paid-in penggunaannya/ penggunaannya/ employee benefits Revaluation surplus comprehensive Jumlah ekuitas/
Notes capital capital, net Appropriated Unappropriated liability, net of tax of fixed assets income, net of tax Total equity
Saldo 1 Januari 2024 1.810.266.230 4.140.842.969 25.000.000 616.561.326 ( 29.268.807) 153.508.158 5.747.641 6.722.657.517 Balance as of 1 January 2024
Pembentukan cadangan umum 26d - - 3.000.000 ( 3.000.000) - - - - Appropriation for general reserve
Rugi tahun berjalan - - - ( 247.211.570) - - - ( 247.211.570) Loss for the year
Transfer selisih lebih revaluasi Transfer of revaluation
aset tetap ke saldo laba 16 - - - 3.734.611 - ( 3.734.611) - - surplus of fixed assets to retained earnings
Kerugian komprehensif lain, setelah pajak - - - - ( 1.671.537) ( 1.888.486) ( 8.299.071) ( 11.859.094) Other comprehensive loss, net of tax
Saldo 31 Desember 2024 1.810.266.230 4.140.842.969 28.000.000 370.084.367 ( 30.940.344) 147.885.061 ( 2.551.430) 6.463.586.853 Balance as of 31 December 2024
Laba tahun berjalan - - - 31.818.493 - - - 31.818.493 Income for the year
Transfer selisih lebih revaluasi Transfer of revaluation
aset tetap ke saldo laba 16 - - - 7.576.801 - ( 7.576.801) - - surplus of fixed assets to retained earnings
Penghasilan komprehensif lain, setelah pajak - - - - 4.176.205 - 2.379.689 6.555.894 Other comprehensive income, net of tax
Saldo 31 Desember 2025 1.810.266.230 4.140.842.969 28.000.000 409.479.661 ( 26.764.139) 140.308.260 ( 171.741) 6.501.961.240 Balance as of 31 December 2025
Lihat Catatan atas laporan keuangan pada Ekshibit E See accompanying Notes to financial statements
yang merupakan bagian yang tidak terpisahkan dari on Exhibit E which are an integral part of
laporan keuangan secara keseluruhan the financial statements taken as whole
Page 519
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit D Exhibit D
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
LAPORAN ARUS KAS STATEMENT OF CASH FLOWS
UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2025 FOR THE YEAR ENDED 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
Catatan/
2025 Notes 2024
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
OPERASI OPERATING ACTIVITIES
Penerimaan bunga, provisi dan komisi 1.492.346.047 1.546.398.282 Receipts of interest, fees and commissions
Penerimaan dari pendapatan operasional lainnya 91.867.151 56.104.945 Receipts of other operating income
Penerimaan (pembayaran) dari pendapatan (beban) Receipts (payments) of
non-operasional, bersih 769.883 ( 829.298) non-operating gain (loss), net
Pembayaran bunga, provisi dan komisi (825.095.469) ( 793.420.478) Payments of interest, fees and commissions
Pembayaran gaji dan tunjangan (299.231.458) ( 281.985.895) Payments of salaries and allowances
Pembayaran beban umum dan administrasi (252.481.506) ( 413.365.630) Payments of general and administrative expenses
Pembayaran pajak - ( 13.231.721) Payments of tax
Penerimaan kas sebelum perubahan aset Cash receipt before changes in operating
dan liabilitas operasi 208.174.648 99.670.205 assets and liabilities
Penurunan (kenaikan) dalam aset operasi: Decrease (increase) in operating assets:
Kredit yang diberikan ( 1.174.214.725) ( 3.242.982.535) Loans
Tagihan spot dan derivatif ( 5.007.266) - Spot and derivative receivables
Tagihan akseptasi ( 3.080.866) 1.343.189 Acceptance receivables
Aset lain-lain ( 195.217.558) ( 57.715.640) Other assets
Kenaikan (penurunan) dalam liabilitas operasi: Increase (decrease) in operating liabilities:
Liabilitas segera 463.644 ( 4.493.159) Liabilities due immediately
Simpanan dari nasabah ( 1.400.072.206) 2.218.943.293 Deposits from customers
Simpanan dari bank lain ( 529.215.513) 669.672.006 Deposits from other banks
Liabilitas spot dan derivatif 6.770.016 - Derivate spot and liabilities
Liabilitas akseptasi 3.080.866 ( 1.343.189) Acceptance liabilities
Utang pajak ( 1.436.283) 2.791.413 Taxes payable
Liabilitas lain-lain ( 4.695.371) 12.018.136 Other liabilities
Kas neto digunakan untuk aktivitas operasi ( 3.094.450.614) ( 302.096.281) Net cash used in operating activities
ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOWS FROM INVESTING ACTIVITIES
Pembelian efek-efek ( 1.677.282.000) 8 ( 617.865.000) Purchase of marketable securities
Penjualan efek-efek 2.865.124.900 8 - Sale of marketable securities
Pembelian efek-efek yang dijual Purchase of securities sold
dengan janji dibeli kembali ( 690.000.000) 9a - under agreement to repurchase
Penjualan efek-efek yang dibeli Sale of securities purchased
dengan janji dijual kembali 792.724.271 10 616.630.847 under agreement to resell
Penambahan aset tetap ( 4.599.438) 16 ( 18.676.190) Acquisition of fixed assets
Penambahan aset tak berwujud - 17 ( 1.305.515) Acquisition of intangible assets
Penerimaan dari penjualan aset tetap 2.583.672 16 7.570.304 Proceeds from sale of fixed assets
Kas neto diperoleh dari (digunakan untuk) Net cash provided by (used in)
aktivitas investasi 1.288.551.405 ( 13.645.554) investing activities
ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FINANCING ACTIVITIES
Kenaikan pada utang atas efek-efek yang dijual Increase in liabilities under securities sold
dengan janji dibeli kembali 680.952.785 9b - under agreement to repurchase
Penerimaan dari pinjaman yang diterima 1.334.000.000 24 - Proceeds from borrowings
Kas neto diperoleh dari aktivitas pendanaan 2.014.952.785 - Net cash provided by financing activities
Peningkatan (penurunan) neto kas dan setara kas 209.053.576 ( 315.741.835) Net increase (decrease) in cash and cash equivalents
Kas dan setara kas pada awal tahun 1.331.592.386 1.644.080.523 Cash and cash equivalents at beginning of year
Pengaruh perubahan kurs mata uang asing Effect of foreign currency exchange rate changes
sehubungan dengan kas dan setara kas 6.438.271 3.253.698 related to cash and cash equivalents
Kas dan setara kas pada akhir tahun 1.547.084.233 1.331.592.386 Cash and cash equivalents at end of year
Kas dan setara kas terdiri dari: Cash and cash equivalents consist of:
Kas 136.556.760 4 137.959.584 Cash
Giro pada Bank Indonesia 1.038.829.781 5 831.846.950 Current accounts with Bank Indonesia
Giro pada bank lain 271.697.692 6 145.310.126 Current accounts with other banks
Penempatan pada Bank Indonesia dan bank lain 100.000.000 7 216.475.726 Placements with Bank Indonesia and other banks
Kas dan setara kas pada akhir tahun 1.547.084.233 1.331.592.386 Cash and cash equivalents at end of year
Lihat Catatan atas laporan keuangan pada Ekshibit E See accompanying Notes to financial statements
yang merupakan bagian yang tidak terpisahkan dari on Exhibit E which are an integral part of
laporan keuangan secara keseluruhan the financial statements taken as a whole
Page 520
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E Exhibit E
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
1. INFORMASI UMUM 1. GENERAL INFORMATION
a. Pendirian dan informasi umum a. Establishment and general information
PT Bank Maspion Indonesia Tbk (“Bank”) PT Bank Maspion Indonesia Tbk (the “Bank”)
didirikan pada tanggal 6 November 1989 was established on 6 November 1989 based on
berdasarkan Akta Notaris Soetjipto, S.H., No. 68 Notarial Deed No. 68 of Soetjipto, S.H., which
yang diubah dengan Akta Notaris No. 49 pada was amended by Notarial Deed No. 49 dated
tanggal 5 Desember 1989 oleh notaris yang 5 December 1989 of the same notary. The deed
sama. Akta pendirian beserta perubahan of establishment and amendment were
tersebut telah disahkan oleh Menteri Kehakiman approved by the Ministry of Justice of the
Republik Indonesia melalui Surat Keputusan Republic of Indonesia in its Decision Letter
No. C2-2292.HT.01.01-Th.90 pada tanggal No. C2-2292.HT.01.01-Th.90 dated 18 April
18 April 1990, serta diumumkan dalam 1990 and was published in Supplement
Lembaran Berita Negara Republik Indonesia No. 4560 of the State Gazette No. 90 dated
No. 90 pada tanggal 9 November 1990, 9 November 1990.
Tambahan No. 4560.
Untuk memenuhi ketentuan Undang-undang In compliance with Indonesian Limited Liability
No. 40 Tahun 2007 tentang Perseroan Terbatas, Company Law No. 40 Year 2007, Bank’s Articles
telah dilakukan penyesuaian terhadap Anggaran of Association has been amended. The
Dasar Bank. Penyesuaian tersebut dinyatakan amendment was covered by Notarial Deed
dalam Akta Notaris No. 66 pada tanggal No. 66 dated 15 August 2008 of Sitaresmi
15 Agustus 2008 yang dibuat di hadapan Puspadewi Subianto, S.H., a notary in
Sitaresmi Puspadewi Subianto, S.H., notaris di Surabaya, and was approved by the Ministry of
Surabaya dan telah mendapat persetujuan dari Laws and Human Rights of the Republic of
Menteri Hukum dan Hak Asasi Manusia Republik Indonesia, in its decision letter
Indonesia, dengan Surat Keputusan No. AHU-41847.AH.01.02 Year 2009 dated
No. AHU-41847.AH.01.02 Tahun 2009 pada 27 August 2009 and was published in
tanggal 27 Agustus 2009 dan telah diumumkan Supplement No. 27492 of the State Gazette
dalam Berita Negara Republik Indonesia No. 93 No. 93 dated 20 November 2009.
tanggal 20 November 2009 Tambahan
No. 27492.
Anggaran Dasar Bank telah mengalami beberapa The Bank’s Articles of Association has been
kali perubahan, terakhir melalui Akta amended several times, most recently by the
Pernyataan Keputusan Rapat yang dibuat di Deed of Statement of Resolutions made before
hadapan Notaris Anita Anggawidjaja, S.H., Anita Anggawidjaja, S.H., No. 106 dated
No. 106 pada tanggal 27 Juni 2023 mengenai 27 June 2023 regarding the increase in the
peningkatan modal dasar Bank. Perubahan Bank’s authorized capital. This amendment was
tersebut telah mendapat persetujuan dari approved by the Ministry of Laws and Human
Menteri Hukum dan Hak Asasi Manusia Republik Rights of the Republic of Indonesia in its
Indonesia dengan Surat Keputusan Decision Letter No. AHU-0036570.AH.01.02
No. AHU-0036570.AH.01.02 Tahun 2023 tanggal Year 2023 dated 27 June 2023.
27 Juni 2023.
Sesuai dengan Pasal 3 Anggaran Dasar Bank, Based on Article 3 of the Bank’s Articles of
ruang lingkup kegiatan Bank adalah Association, the scope of activities of the Bank
menjalankan kegiatan umum perbankan sesuai is to engage in general banking activities in
dengan undang-undang dan peraturan yang accordance with the prevailing laws and
berlaku. regulations.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, Kasikornbank
Kasikornbank Public Company Limited, yang Public Company Limited, incorporated in
didirikan di Bangkok, Thailand, adalah entitas Bangkok, Thailand, is the ultimate parent of
induk akhir (ultimate parent) dari Bank. the Bank.
Bank memperoleh izin usaha untuk beroperasi The Bank obtained its operating license in
sebagai bank umum berdasarkan Surat general banking from the Ministry of Finance of
Keputusan Menteri Keuangan Republik the Republic of Indonesia in its Decision Letter
Indonesia No. 827/KMK.013/1990 pada tanggal No. 827/KMK.013/1990 dated 30 July 1990,
30 Juli 1990 dan kemudian berdasarkan Surat while it obtained its license to engage in
Keputusan Bank Indonesia No. 28/46/KEP/DIR foreign currency transactions through Bank
pada tanggal 28 Juli 1995, Bank memperoleh Indonesia Letter No. 28/46/KEP/DIR dated
izin untuk menjalankan aktivitas sebagai bank 28 July 1995.
devisa.
Page 521
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/2 Exhibit E/2
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (Lanjutan) 1. GENERAL INFORMATION (Continued)
a. Pendirian dan informasi umum (Lanjutan) a. Establishment and general information
(Continued)
Bank memulai operasi komersialnya pada The Bank started its commercial operations
tahun 1990. in 1990.
Kantor pusat Bank berlokasi di Pakuwon Tower, The Bank’s head office is located at Pakuwon
Tunjungan Plaza 6 Lantai 32 dan 33, Jalan Tower, Tunjungan Plaza 6 Floors 32 and 33,
Embong Malang No. 21-31, Kelurahan Embong Malang Street No. 21-31, Kedungdoro
Kedungdoro, Kecamatan Tegalsari, Surabaya Subdistrict, Tegalsari District, Surabaya 60261.
60261). Pada tanggal 31 Desember 2025 dan As of 31 December 2025 and 2024, the Bank had
2024, Bank memiliki kantor cabang di Indonesia the branch office in Indonesia are as follows:
sebagai berikut:
31 Desember/ 31 Desember/
December December
2025 2024
Kantor Cabang *) 13 13 Branch Office *)
Kantor Cabang Pembantu 23 37 Sub-Branch Office
Kantor Fungsional UMKM 6 3 SME Fuctional Office
Anjungan Tunai Mandiri (ATM) 49 63 Automatic Teller Machine (ATM)
Cash Recycling Machine 2 2 Cash Recycling Machine
*) Surabaya, Jakarta, Tangerang, *) Surabaya, Jakarta, Tangerang,
Semarang, Denpasar, Medan, Bandung, Semarang, Denpasar, Medan, Bandung,
Makassar, Malang, Solo, Purwokerto, Makassar, Malang, Solo, Purwokerto,
Palembang dan Jember Palembang and Jember
b. Penawaran saham Bank kepada Publik b. Public Offering of the Bank’s shares
Berdasarkan Surat Otoritas Jasa Keuangan Based on letter No. S-194/D.04/2013 of the
Indonesia (“OJK”) No. S-194/D.04/2013 tanggal Indonesia Financial Services Authority (“OJK”)
27 Juni 2013, pernyataan pendaftaran yang dated 27 June 2013, the registration statement
diajukan Bank dalam rangka penawaran umum submitted by the Bank relating to the Initial
perdana saham kepada masyarakat sejumlah Public Offering of 770,000,000 shares at Rp100
770.000.000 saham dengan nilai nominal (full Rupiah) per share with selling price of
sebesar Rp100 (Rupiah penuh) per saham Rp320 (full Rupiah) per share became effective
dengan harga penawaran sebesar Rp320 (Rupiah on 27 June 2013. The shares which were offered
penuh) per saham telah menjadi efektif pada to the public, were listed and traded on the
tanggal 27 Juni 2013. Saham yang ditawarkan Indonesia Stock Exchange on 11 July 2013.
tersebut dicatatkan dan mulai diperdagangkan
di Bursa Efek Indonesia pada tanggal
11 Juli 2013.
Untuk meningkatkan permodalan Bank yang To increase the capital of the Bank, which
berdampak terhadap peningkatan jumlah resulted in increased number of shares, the
saham, Bank telah melakukan aksi korporasi Bank has conducted corporate action, Limited
berupa Penawaran Umum Terbatas I dengan Public Offering I with pre-emptive rights.
memberikan Hak Memesan Efek Terlebih Dahulu
(“HMETD”).
Page 522
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/3 Exhibit E/3
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (Lanjutan) 1. GENERAL INFORMATION (Continued)
b. Penawaran saham Bank kepada Publik c. b. Public Offering of the Bank’s shares
(Lanjutan) (Continued)
Berdasarkan Surat Otoritas Jasa Keuangan Based on letter No. S-557/D.04/2016 of
Indonesia (OJK) No. S-557/D.04/2016 pada Financial Services Authority dated
tanggal 30 September 2016, Pernyataan 30 September 2016, the registration statement
Pendaftaran yang diajukan Bank dalam rangka submitted by the Bank relating to the
Penambahan Modal dengan memberikan HMETD additional capital with pre-emptive rights at
dalam jumlah maksimum 600.000.000 saham maximum of 600,000,000 common registered
biasa atas nama dengan harga pelaksanaan shares with exercise price of Rp340 per share
Rp340 per saham (Rupiah penuh) telah menjadi (full Rupiah) became effective on
efektif pada tanggal 30 September 2016. Dari 30 September 2016. Of the pre-emptive right
HMETD tersebut, 592.461.538 saham telah 592,461,538 shares have been issued.
diterbitkan.
Pada tanggal 22 Februari 2017, Bank telah On 22 February 2017, Bank has obtained
mendapatkan Surat Pemberitahuan Efektif Effective Notification Letter No. S-26/KR.041/
No. S-26/KR.041/2016 atas Perubahan 2016 on the Change of Composition of Bank’s
Komposisi Kepemilikan Modal Disetor Bank dari paid in capital Ownership of Capital Stock from
OJK (Departemen Pengawas Perbankan) atas OJK (Banking Sector Supervision Division) on
Penawaran Umum Terbatas I dengan HMETD. Limited Public Offering I with pre-emptive
rights.
Dalam rangka memenuhi Modal Inti Minimum To meet the Minimum Capital Adequacy
sesuai dengan POJK No. 12/POJK.03/2020 commensurate with POJK No. 12/POJK.03/2020
tentang Konsolidasi Bank Umum, Bank concerning Commercial Banks Consolidation,
melaksanakan aksi korporasi berupa Bank has conducted corporate action in the
Penambahan Modal melalui HMETD II sejumlah form of a Capital Increase through Pre-emptive
4.176.853.845 saham baru dengan harga Rights II in the amount of 4,176,853,845 new
pelaksanaan Rp410 per saham (Rupiah penuh). common shares with exercise price of
Pernyataan pendaftaran yang diajukan oleh Rp410 per share (full Rupiah). The registration
Bank telah menjadi efektif sesuai statement submitted by the Bank has become
dengan Surat Pemberitahuan Efektif OJK effective conforming to the OJK (Capital
(Pengawas Pasar Modal) No. S-234/D.04/2022 Market Sector Supervision Division) Effective
tanggal 10 November 2022. Pada tanggal Notification Letter No. S-234/D.04/2022
7 Desember 2022, OJK Perbankan sudah dated 10 November 2022. On 7 December 2022,
menyetujui perubahan komposisi permodalan OJK (Banking Sector) has approved the
dan kepemilikan Bank melalui Surat amendment to the composition of the Bank’s
No. SR-91/KR.041/2022. capital and ownership through Letter
No. SR-91/KR.041/2022.
Bank telah melakukan aksi korporasi berupa Bank has conducted corporate action, Limited
Penawaran Umum Terbatas III dengan Public Offering III with pre-emptive rights
memberikan Hak Memesan Efek Terlebih Dahulu in the amount of 9,482,346,921 new
(“HMETD”) sejumlah 9.482.346.921 saham baru common shares with exercise price of
dengan harga pelaksanaan Rp370 per saham Rp370 per share (full Rupiah). The registration
(Rupiah penuh). Pernyataan pendaftaran yang statement submitted by the Bank has become
diajukan oleh Bank telah menjadi efektif sesuai effective conforming to the OJK (Capital
dengan Surat Pemberitahuan Efektif OJK Market Sector Supervision Division) Effective
(Pengawas Pasar Modal) No. S-342/D.04/2023 Notification Letter No. S-342/D.04/2023
tanggal 25 Oktober 2023. Pada tanggal dated 25 October 2023. On 15 December 2023,
15 Desember 2023, OJK Perbankan sudah OJK (Banking Sector) has approved the
menyetujui perubahan komposisi permodalan amendment to the composition of the Bank’s
dan kepemilikan Bank melalui Surat capital and ownership through Letter
No. SR-11/KO.141/2023. No. SR-11/KO.141/2023.
Page 523
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/4 Exhibit E/4
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (Lanjutan) 1. GENERAL INFORMATION (Continued)
c. Manajemen Eksekutif c. Executive Boards
Susunan Dewan Komisaris dan Direksi Bank pada The composition of the Boards of
tanggal 31 Desember 2025 yang ditetapkan Commissioners and Directors of the Bank as of
berdasarkan Akta Risalah Rapat Umum 31 December 2025 in accordance with the Deed
Pemegang Saham Luar Biasa No. 42 tanggal of Minutes of Extraordinary General Meeting of
9 Desember 2025 sebagaimana tercantum di Shareholders No. 42 dated 9 December 2025 as
Akta Notaris Sitaresmi Puspadewi Subianto, stated under the Notarial Deed of Sitaresmi
S.H., M.Kn., adalah sebagai berikut: Puspadewi Subianto, S.H., M.Kn., is as follows:
Dewan Komisaris Board of Commissioners
Komisaris Utama Chat Luangarpa President Commissioner
Komisaris Diana Alim Commissioner
Komisaris Independen Alan Jenviphakul Independent Commissioner
Komisaris Independen Pardi Kendy Independent Commissioner
Komisaris Independen Rony Teja Sukmana Independent Commissioner
Direksi Directors
Direktur Utama Kasemsri Charoensiddhi President Director
Direktur Junita Wangsadinata Director
Direktur Irawan Rukmanto Director
Direktur Jeffrey Bob Karman Director
Direktur Kepatuhan (Independen) Viktor Ebenheizer Fanggidae Compliance Director (Independent)
Susunan Dewan Komisaris dan Direksi Bank pada The composition of the Boards of
tanggal 31 Desember 2024 yang ditetapkan Commissioners and Directors of the Bank as of
berdasarkan Akta Pernyataan Keputusan Rapat 31 December 2024 in accordance with the Deed
No. 1 tanggal 2 Januari 2023 sebagaimana of Statement of Meeting Resolutions No. 1
tercantum di Akta Notaris Anita Anggawidjaja, dated 2 January 2023 as stated under the
S.H., adalah sebagai berikut: Notarial Deed of Anita Anggawidjaja, S.H., is as
follows:
Dewan Komisaris Board of Commissioners
Komisaris Utama Chat Luangarpa President Commissioner
Komisaris Diana Alim Commissioner
Komisaris Independen Muhammad Pujiono Santoso Independent Commissioner
Komisaris Independen Alan Jenviphakul Independent Commissioner
Komisaris Independen Pardi Kendy Independent Commissioner
Direksi Directors
Direktur Utama Kasemsri Charoensiddhi President Director
Direktur Endah Winarni Director
Direktur Kepatuhan (Independen) Viktor Ebenheizer Fanggidae Compliance Director (Independent)
Direktur Iis Herijati Director
Direktur Ivan Adrian Sumampouw Director
Susunan Komite Audit pada tanggal The composition of Audit Committee as
31 Desember 2025 berdasarkan surat keputusan of 31 December 2025 Based on the Directors’
Direksi No. 137/SK/DIR/11/2025 tanggal decision letter No. 137/SK/DIR/11/2025 dated
12 November 2025, yang berlaku sejak 12 November 2025, which was applied since
12 November 2025 adalah sebagai berikut: 12 November 2025 is as follows:
Komite Audit Audit Committee
Ketua Rony Teja Kusuma Chairman
Anggota Alan Jenviphakul Member
Anggota Irvan Gunardwi Member
Anggota Antonius Djohan Natawiria Member
Page 524
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/5 Exhibit E/5
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (Lanjutan) 1. GENERAL INFORMATION (Continued)
c. Manajemen Eksekutif (Lanjutan) c. Executive Boards (Continued)
Susunan Komite Audit pada tanggal The composition of Audit Committee as
31 Desember 2024 berdasarkan surat keputusan of 31 December 2024 based on the Directors’
Direksi No. 055/SK/DIR/06/2024 tanggal 3 Juni decision letter No. 055/SK/DIR/06/2024 dated
2024, yang berlaku sejak 3 Juni 2024 adalah 3 June 2024, which was applied since 3 June
sebagai berikut: 2024 is as follows:
Komite Audit Audit Committee
Ketua Alan Jenviphakul Chairman
Anggota Pardi Kendy Member
Anggota M. Imam Sofyan Member
Anggota Rony Teja Sukmana Member
Susunan Komite Pemantau Risiko pada The composition of Risk Monitoring Committee
tanggal 31 Desember 2025 berdasarkan surat as of 31 December 2025 based on the Directors’
keputusan Direksi No. 138/SK/DIR/11/2025 decision letter No. 138/SK/DIR/11/2025 dated
tanggal 12 November 2025, yang berlaku sejak 12 November 2025, which was applied since
12 November 2025 adalah sebagai berikut: 12 November 2025 is as follows:
Komite Pemantau Risiko Risk Monitoring Committee
Ketua Alan Jenviphakul Chairman
Sekretaris Komite Rony Parolin Simanjuntak Secretary of the Committee
Anggota Chat Luangarpa Member
Anggota Diana Alim Member
Anggota Pardi Kendy Member
Anggota Rony Teja Sukmana Member
Anggota Wijani Tjendro Member
Anggota Anggraeni Member
Susunan Komite Pemantau Risiko pada The composition of Risk Monitoring Committee
tanggal 31 Desember 2024 berdasarkan surat as of 31 December 2024 based on the Directors’
keputusan Direksi No. 130/SK/DIR/10/2024 decision letter No. 130/SK/DIR/10/2024 dated
tanggal 1 Oktober 2024, yang berlaku sejak 1 October 2024, which was applied since
1 Oktober 2024 adalah sebagai berikut: 1 October 2024 is as follows:
Komite Pemantau Risiko Risk Monitoring Committee
Ketua Alan Jenviphakul Chairman
Anggota Chat Luangarpa Member
Anggota Diana Alim Member
Anggota Muhammad Pujiono Santoso Member
Anggota Wijani Tjendro Member
Anggota Anggraeni Member
Susunan Komite Remunerasi dan Nominasi pada The composition of Remuneration and
tanggal 31 Desember 2025 dan 2024 Nomination Committee as of 31 December 2025
berdasarkan surat keputusan Direksi and 2024 based on the Directors’ Decision
No. 159/SK/KOM/12/2024 tanggal 10 Desember Letter No. 159/SK/KOM/12/2024 dated
2024, yang berlaku sejak 10 Desember 2024 10 December 2024, which was applied since
adalah sebagai berikut: 10 December 2024 as follows:
Komite Remunerasi dan Nominasi Remuneration and Nomination Committee
Ketua Pardi Kendy Chairman
Sekretaris Erwin Kristianto Julistiono Secretary
Anggota Chat Luangarpa Member
Anggota Alan Jenviphakul Member
Anggota Diana Alim Member
Anggota Ferhat Wideru Member
Anggota Marlyn Tanralili Member
Page 525
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/6 Exhibit E/6
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (Lanjutan) 1. GENERAL INFORMATION (Continued)
c. Manajemen Eksekutif (Lanjutan) c. Executive Boards (Continued)
Berdasarkan Surat Keputusan Direksi Based on the Directors’ Decision Letter
No. 035/SK/DIR/06/2020 tanggal 12 Juni 2020 No. 035/SK/DIR/06/2020 dated 12 June 2020
yang berlaku sejak 15 Juni 2020 Sekretaris which was applied since 15 June 2020 the
Perusahaan pada tanggal 31 Desember 2025 dan Corporate Secretary as of 31 December 2025
2024 adalah Iwan Djayawasita. and 2024 is Iwan Djayawasita.
Pada tanggal 31 Desember 2025, Kepala Satuan As of 31 December 2025, the Head of Internal
Kerja Audit Internal adalah Sheffik Arzie Audit is Sheffik Arzie, based on the Directors’
berdasarkan Surat Keputusan Direksi Decision Letter No. 008/SK/DIR/01/2025 dated
No. 008/SK/DIR/01/2025 tanggal 8 Januari 8 January 2025.
2025.
Pada tanggal 31 Desember 2024, Kepala Satuan As of 31 Desember 2024, the Head of Internal
Kerja Audit Internal adalah Marsel Adianto Audit is Marsel Adianto (Marcel Adianto), based
(Marcel Adianto) berdasarkan Surat Keputusan on the Directors’ Decision Letter
Direksi No. 045A/SK/DIR/09/2012 tanggal No. 045A/SK/DIR/09/2012 dated 25 September
25 September 2012. 2012.
Pada tanggal 31 Desember 2025 dan As of 31 December 2025 and 2024, the Bank’s
2024, jumlah karyawan Bank masing-masing employees were 834 and 936, respectively.
sebesar 834 dan 936.
Berdasarkan kebijakan Bank, manajemen kunci Based on Bank’s policies, key management of
Bank mencakup anggota Dewan Komisaris, the Bank consists of member of the Board of
Direksi, Chief/Deputi Direktur, Kepala Divisi Commissioners, Directors, Chief/Deputy
dan Manager Cabang. Directors, Division Heads and Branch Managers.
2. INFORMASI KEBIJAKAN AKUNTANSI YANG MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
Kebijakan akuntansi material yang diterapkan dalam The material accounting policies adopted in
penyusunan laporan keuangan Bank adalah seperti preparing the Bank’s financial statements are set out
dijabarkan di bawah ini: below:
a. Dasar penyusunan laporan keuangan a. Basis for preparation of the financial
statements
Pernyataan kepatuhan Statement of compliance
Laporan keuangan untuk tahun yang berakhir The financial statements for the year ended
pada tanggal 31 Desember 2025 dan 2024 31 December 2025 and 2024 were prepared and
disusun dan disajikan sesuai dengan Standar presented in accordance with Indonesian
Akuntansi Keuangan di Indonesia, yang Financial Accounting Standards, which include
mencakup Pernyataan dan Interpretasi yang Statements and Interpretations issued by the
dikeluarkan oleh Dewan Standar Akuntansi Board of Financial Accounting Standards of the
Keuangan Ikatan akuntan Indonesia dan dengan Indonesian Institute of Accountants and Capital
Peraturan Badan Pengawas Pasar Modal dan Market and Financial Institutions Supervisory
Lembaga Keuangan (“Bapepam-LK”) Agency (“Bapepam-LK”) regulation No. VIII.G.7,
No. VIII.G.7, tentang “Penyajian dan regarding the “Financial Statements
Pengungkapan Laporan Keuangan Emiten atau Presentation and Disclosure for Issuers or Public
Perusahaan Publik”. Companies”.
Laporan keuangan disusun berdasarkan konsep The financial statements are prepared on the
akrual dengan menggunakan konsep nilai accrual basis using the historical cost concept
historis, kecuali dinyatakan lain dalam catatan except as otherwise disclosed in the notes to
atas laporan keuangan. the financial statements.
Page 526
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/7 Exhibit E/7
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI YANG MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
a. Dasar penyusunan laporan keuangan a. Basis for preparation of the financial
(Lanjutan) statements (Continued)
Pernyataan kepatuhan (Lanjutan) Statement of compliance (Continued)
Laporan arus kas menyajikan arus kas dari The statement of cash flows present the
perubahan kegiatan operasi, investasi dan changes in cash from operating, investing and
pendanaan dan disusun dengan metode financing activities and are prepared using the
langsung. Untuk tujuan penyajian laporan arus direct method. For the purpose of presentation
kas, kas dan setara kas terdiri dari kas, giro pada of the statement of cash flows, cash and cash
Bank Indonesia, giro pada bank lain, equivalents consist of cash, current accounts
penempatan pada Bank Indonesia dan bank lain with Bank Indonesia, current accounts with
dan efek-efek yang jatuh tempo kurang dari other banks, placements with Bank Indonesia
atau sampai dengan 3 bulan sejak tanggal and other banks and marketable securities
perolehan, sepanjang tidak digunakan sebagai maturing less than or until 3 months of
jaminan atas pinjaman yang diterima serta acquisition date, along they are not pledged as
tidak dibatasi penggunaannya. collateral for borrowings nor restricted.
Pos-pos dalam Penghasilan Komprehensif Lain The items under Other Comprehensive Income
disajikan terpisah antara pos-pos yang akan are presented separately between items that
direklasifikasi ke laba rugi dan pos-pos yang will be reclassified to profit or loss and items
tidak akan direklasifikasi ke laba rugi. that will not be reclassified to profit or loss.
Laporan keuangan disajikan dalam mata uang The financial statements are presented in
Rupiah, yang merupakan mata uang fungsional Rupiah, which is the functional currency of the
Bank. Angka-angka yang disajikan dalam Bank. Unless otherwise stated, all figures
laporan keuangan, kecuali bila dinyatakan presented in the financial statements are
secara khusus, adalah dibulatkan dalam ribuan rounded off to thousands of Rupiah.
Rupiah.
b. Perubahan pada pernyataan standar b. Changes to the statements of financial
akuntansi keuangan dan interpretasi accounting standards and interpretations of
pernyataan standar akuntansi keuangan statement of financial accounting standards
Penerapan dari revisi standar berikut yang The adoption of these amended standards,
berlaku efektif mulai 1 Januari 2025 tidak which are effective beginning 1 January 2025
menimbulkan perubahan substansial terhadap did not result in substantial changes to the
kebijakan akuntansi Bank dan pengaruh yang Bank’s accounting policies and had no material
material atas jumlah yang dilaporkan atas tahun impact on the amounts reported for the
berjalan atau tahun sebelumnya. current or prior financial years.
- PSAK 221 (amendemen) Pengaruh - PSAK 221 (amendment) Effect of Changes
Perubahan Kurs Valuta Asing tentang in Foreign Exchange Rates on lack of
kekurangan ketertukaran convertibility
Amendemen PSAK 221, ‘Pengaruh Amendment of PSAK 221 ‘The Effects of
Perubahan Kurs Valuta Asing', memperjelas Changes in Foreign Exchange Rates’,
pengaturan terkait kondisi ketika suatu mata clarifies the requirements concerning the
uang tidak tertukarkan serta conditions under which a currency is non-
pengungkapannya. exchangeable and its disclosure.
Page 527
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/8 Exhibit E/8
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI YANG MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
b. Perubahan pada pernyataan standar b. Changes to the statements of financial
akuntansi keuangan dan interpretasi accounting standards and interpretations of
pernyataan standar akuntansi keuangan statement of financial accounting standards
(Lanjutan) (Continued)
Penerapan dari revisi standar berikut yang The adoption of these amended standards,
berlaku efektif mulai 1 Januari 2026 tidak which are effective beginning 1 January 2026
menimbulkan perubahan substansial terhadap did not result in substantial changes to the
kebijakan akuntansi Bank dan pengaruh yang Group’s accounting policies and had no
material atas jumlah yang dilaporkan atas tahun material impact on the amounts reported for
berjalan atau tahun sebelumnya. the current or prior financial years.
- Amendemen PSAK 109 dan PSAK 107 - Amendment of PSAK 109 and PSAK 107
“Pengungkapan tentang Klasifikasi dan “Classification and Measurement of
Pengukuran Instrumen Keuangan” Financial Instruments”
Amendemen PSAK 109 ini menambahkan dan The amendment adds and clarifies
mengklarifikasi ketentuan dalam PSAK 109 provisions in PSAK 109 regarding the
terkait penghentian pengakuan liabilitas derecognition of financial liabilities and
keuangan, serta mengklarifikasi penilaian clarifies the assessment of cash flow
karakteristik arus kas untuk aset keuangan characteristics for financial assets with
dengan fitur ESG-linked, aset keuangan environmental, social and governance
dengan fitur non-recourse, dan instrumen (ESG)-linked features, financial assets with
yang terikat secara kontraktual, seperti non-recourse features and contractually
tranche. Amendemen ini juga mengubah linked instruments, such as tranches. The
ketentuan dalam PSAK 107 terkait amendment also modifies provisions in
persyaratan pengungkapan investasi pada PSAK 107 related to disclosure
instrumen ekuitas yang diukur pada nilai requirements for investments in equity
wajar melalui penghasilan komprehensif lain instruments measured at fair value through
dan menambah ketentuan terkait instrumen other comprehensive income and adds
keuangan dengan persyaratan kontraktual provisions related to financial instruments
yang mengubah waktu atau jumlah arus kas with contractual terms that alter the
kontraktual. timing or amount of contractual cash flow.
Penerapan dari standar baru berikut berlaku The adoption of the new standard is effective
efektif mulai 1 Januari 2027. Penerapan beginning 1 January 2027. Retrospective
retrospektif diwajibkan, sehingga informasi application is required, and so the comparative
komparatif untuk tahun keuangan yang berakhir information for the financial year ending
pada 31 Desember 2026 akan disajikan ulang 31 December 2026 will be restated in
sesuai dengan standar ini. accordance with this standard.
- PSAK 118 “Penyajian dan Pengungkapan - PSAK 118 “Presentation and Disclosure in
dalam Laporan Keuangan” Financial Statements”
PSAK 118 menggantikan PSAK 201, PSAK 118 supersedes PSAK 201, retaining
mempertahankan banyak prinsip yang ada many existing principles but significantly
tetapi secara signifikan mengubah cara changing how entities report “operating
entitas melaporkan “laba atau rugi profit or loss.” It establishes a defined
operasional.” PSAK ini menetapkan struktur structure for the statement of profit or
yang jelas untuk laporan laba rugi dengan loss, categorizing items into operating,
mengelompokkan pos-pos ke dalam kategori investing, financing, income taxes and
operasi, investasi, pembiayaan, pajak discontinued operations. The standard
penghasilan, dan operasi yang dihentikan. mandates specific disclosures, including
Standar ini mewajibkan pengungkapan management-defined performance measures
tertentu, termasuk ukuran kinerja tetapan (MPMs), allowing investors to understand
manajemen (UKTM), yang memungkinkan management's view of the company's
investor memahami bagaimana pandangan financial performance and how these
manajemen atas kinerja keuangan measures compare to those defined in PSAK
perusahaan dan bagaimana ukuran tersebut 118.
dibandingkan dengan ukuran yang
didefinisikan dalam PSAK 118.
Page 528
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/9 Exhibit E/9
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI YANG MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
b. Perubahan pada pernyataan standar b. Changes to the statements of financial
akuntansi keuangan dan interpretasi accounting standards and interpretations of
pernyataan standar akuntansi keuangan statement of financial accounting standards
(Lanjutan) (Continued)
Penerapan dari standar baru berikut berlaku The adoption of the new standard is effective
efektif mulai 1 Januari 2027. Penerapan beginning 1 January 2027. Retrospective
retrospektif diwajibkan, sehingga informasi application is required, and so the comparative
komparatif untuk tahun keuangan yang berakhir information for the financial year ending
pada 31 Desember 2026 akan disajikan ulang 31 December 2026 will be restated in
sesuai dengan standar ini. (Lanjutan) accordance with this standard. (Continue)
- PSAK 118 “Penyajian dan Pengungkapan - PSAK 118 “Presentation and Disclosure in
dalam Laporan Keuangan” (Lanjutan) Financial Statements” (Continued)
Meskipun PSAK 118 tidak memengaruhi Even though PSAK 118 will not impact the
pengakuan atau pengukuran pos-pos dalam recognition or measurement of items in the
laporan keuangan, dampaknya terhadap financial statements, its impacts on
penyajian dan pengungkapan diperkirakan presentation and disclosure are expected to
akan sangat luas, terutama yang berkaitan be pervasive, in particular those related to
dengan laporan kinerja keuangan dan the statement of financial performance and
penyediaan UKTM dalam laporan keuangan. providing MPM within the financial
statements.
Manajemen saat ini sedang menilai secara Management is currently assessing the
rinci implikasi penerapan standar baru ini detailed implications of applying the new
pada laporan keuangan Bank. Dari penilaian standard on the Bank’s financial statements.
awal, secara garis besar, dampak potensial From the high-level preliminary assessment
berikut telah diidentifikasi: performed, the following potential impacts
have been identified:
1) Meskipun adopsi PSAK 118 tidak akan 1) Although the adoption of PSAK 118 will
berpengaruh pada laba bersih Bank, Bank have no impact on the Bank’s net profit,
mengharapkan pengelompokan pos the Bank expects that grouping items of
pendapatan dan beban dalam laporan income and expenses in the statement
laba rugi ke dalam kategori baru akan of profit or loss into the new categories
memengaruhi cara perhitungan dan will impact how operating profit is
pelaporan laba operasi. Dari penilaian calculated and reported. From the high-
dampak garis besar yang dilakukan Bank, level impact assessment that the Bank
pos-pos berikut mungkin berpotensi has performed, the following items
memengaruhi laba operasi: might potentially impact operating
profit:
a) Perbedaan nilai tukar yang saat ini a) Foreign exchange differences
digabungkan dalam pos ‘pendapatan currently aggregated in the line item
lain dan keuntungan/(kerugian) lain – ‘other income and other
neto’ dalam laba operasi mungkin gains/(losses) – net’ in operating
perlu dipisahkan, dengan beberapa profit might need to be
keuntungan atau kerugian dari nilai disaggregated, with some foreign
tukar disajikan di bawah laba exchange gains or losses presented
operasi. below operating profit.
Page 529
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/10 Exhibit E/10
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI YANG MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
b. Perubahan pada pernyataan standar b. Changes to the statements of financial
akuntansi keuangan dan interpretasi accounting standards and interpretations of
pernyataan standar akuntansi keuangan statement of financial accounting standards
(Lanjutan) (Continued)
Penerapan dari standar baru berikut berlaku The adoption of the new standard is effective
efektif mulai 1 Januari 2027. Penerapan beginning 1 January 2027. Retrospective
retrospektif diwajibkan, sehingga informasi application is required, and so the comparative
komparatif untuk tahun keuangan yang berakhir information for the financial year ending
pada 31 Desember 2026 akan disajikan ulang 31 December 2026 will be restated in
sesuai dengan standar ini. (Lanjutan) accordance with this standard. (Continue)
- PSAK 118 “Penyajian dan Pengungkapan - PSAK 118 “Presentation and Disclosure in
dalam Laporan Keuangan” (Lanjutan) Financial Statements” (Continued)
1) Meskipun adopsi PSAK 118 tidak akan 1) Although the adoption of PSAK 118 will
berpengaruh pada laba bersih Bank, Bank have no impact on the Bank’s net profit,
mengharapkan pengelompokan pos the Bank expects that grouping items of
pendapatan dan beban dalam laporan income and expenses in the statement
laba rugi ke dalam kategori baru akan of profit or loss into the new categories
memengaruhi cara perhitungan dan will impact how operating profit is
pelaporan laba operasi. Dari penilaian calculated and reported. From the high-
dampak garis besar yang dilakukan Bank, level impact assessment that the Bank
pos-pos berikut mungkin berpotensi has performed, the following items
memengaruhi laba operasi: (Lanjutan) might potentially impact operating
profit: (Continued)
b) PSAK 118 memiliki persyaratan b) PSAK 118 has specific requirements
khusus mengenai kategori di mana on the category in which derivative
keuntungan atau kerugian derivatif gains or losses are recognized –
diakui – yaitu kategori yang sama which is the same category as the
dengan pendapatan dan beban yang income and expenses affected by the
dipengaruhi oleh risiko yang dikelola risk that the derivative is used to
oleh derivatif tersebut. Meskipun manage. Although the Bank
Bank saat ini mengakui beberapa currently recognizes some gains or
keuntungan atau kerugian dalam laba losses in operating profit and others
operasi dan lainnya dalam biaya in finance costs, there might be a
keuangan, mungkin akan terjadi change to where these gains or
perubahan mengenai tempat di mana losses are recognized, and the Bank
keuntungan atau kerugian tersebut is currently evaluating the need for
diakui, dan Bank saat ini sedang change.
mengevaluasi kebutuhan untuk
melakukan perubahan.
2) Pos-pos yang disajikan dalam laporan 2) The line items presented on the primary
keuangan utama mungkin akan berubah financial statements might change as a
akibat penerapan konsep ‘ringkasan result of the application of the concept
terstruktur yang berguna’ dan prinsip of ‘useful structured summary’ and the
yang ditingkatkan mengenai agregasi dan enhanced principles on aggregation and
disaggregasi. Selain itu, karena goodwill disaggregation. In addition, since
akan disajikan secara terpisah dalam goodwill will be required to be
laporan posisi keuangan, Bank akan separately presented in the statement
memisahkan goodwill dan aset tidak of financial position, the Bank will
berwujud lainnya serta menyajikannya disaggregate goodwill and other
secara terpisah dalam laporan posisi intangible assets and present them
keuangan. separately in the statement of financial
position.
Page 530
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/11 Exhibit E/11
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI YANG MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
b. Perubahan pada pernyataan standar b. Changes to the statements of financial
akuntansi keuangan dan interpretasi accounting standards and interpretations of
pernyataan standar akuntansi keuangan statement of financial accounting standards
(Lanjutan) (Continued)
Penerapan dari standar baru berikut berlaku The adoption of the new standard is effective
efektif mulai 1 Januari 2027. Penerapan beginning 1 January 2027. Retrospective
retrospektif diwajibkan, sehingga informasi application is required, and so the comparative
komparatif untuk tahun keuangan yang berakhir information for the financial year ending
pada 31 Desember 2026 akan disajikan ulang 31 December 2026 will be restated in
sesuai dengan standar ini. (Lanjutan) accordance with this standard. (Continue)
- PSAK 118 “Penyajian dan Pengungkapan - PSAK 118 “Presentation and Disclosure in
dalam Laporan Keuangan” (Lanjutan) Financial Statements” (Continued)
3) Bank tidak mengharapkan adanya 3) The Bank does not expect there to be a
perubahan signifikan dalam informasi significant change in the information
yang saat ini diungkapkan dalam that is currently disclosed in the notes
catatan, karena persyaratan untuk because the requirement to disclose
mengungkapkan informasi material tetap material information remains
tidak berubah; namun, cara unchanged; however, the way in which
pengelompokan informasi tersebut the information is grouped might
mungkin berubah sebagai akibat dari change as a result of the aggregation/
prinsip agregasi/disaggregasi. Selain itu, disaggregation principles. In addition,
akan ada pengungkapan baru yang there will be significant new disclosures
signifikan yang diwajibkan untuk: required for:
(i) UKTM; (i) MPM;
(ii) rincian jenis beban untuk pos-pos (ii) a break-down of the nature of
yang disajikan berdasarkan fungsi expenses for line items presented
dalam kategori operasi laporan laba by function in the operating
rugi – rincian ini hanya diperlukan category of the statement of profit
untuk beberapa jenis beban or loss – this break-down is only
tertentu; dan required for certain nature
expenses; and
(iii) untuk periode tahunan pertama (iii) for the first annual period of
penerapan PSAK 118, rekonsiliasi application of PSAK 118, a
untuk setiap pos dalam laporan laba reconciliation for each line item in
rugi antara angka yang telah the statement of profit or loss
disajikan ulang berdasarkan between the restated amounts
penerapan PSAK 118 dan angka yang presented by applying PSAK 118
sebelumnya disajikan berdasarkan and the amounts previously
PSAK 201. presented applying PSAK 201.
4) Dari perspektif laporan arus kas, akan 4) From a cash flow statement
ada perubahan cara penyajian bunga perspective, there will be changes to
diterima dan bunga dibayar. Bunga how interest received and interest paid
dibayar akan disajikan sebagai arus kas are presented. Interest paid will be
pendanaan dan bunga diterima akan presented as financing cash flows and
disajikan sebagai arus kas investasi, yang interest received as investing cash
merupakan perubahan dari penyajian flows, which is a change from current
saat ini sebagai bagian dari arus kas presentation as part of operating cash
operasi. flows.
Page 531
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/12 Exhibit E/12
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI YANG MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
Aset keuangan Bank terdiri dari kas, giro pada The Bank’s financial assets consist of cash,
Bank Indonesia, giro pada bank lain, current accounts with Bank Indonesia, current
penempatan pada Bank Indonesia dan bank lain, accounts with other banks, placements with
efek-efek, efek-efek yang dijual dengan janji Bank Indonesia and other banks, marketable
dibeli kembali, efek-efek yang dibeli dengan securities, securities sold under agreements to
janji dijual kembali, tagihan spot dan derivatif, repurchase, securities purchased under
tagihan akseptasi, kredit yang diberikan, bunga agreements to resell, spot and derivative
yang akan diterima dan aset lain-lain (provisi receivables, acceptance receivables, loans,
dan komisi yang akan diterima). interest receivables and other assets (fees and
commissions receivables).
Liabilitas keuangan Bank terdiri dari liabilitas The Bank’s financial liabilities consist of
segera, simpanan dari nasabah, simpanan dari liabilities due immediately, deposits from
bank lain, liabilitas efek-efek yang dijual customers, deposits from other banks,
dengan janji dibeli kembali, liabilitas spot dan liabilities of securities sold under agreements
derivatif, liabilitas akseptasi, pinjaman yang to repurchase, spot and derivative liabilities,
diterima dan liabilitas lain-lain (akrual bunga, acceptance liabilities, borrowings and other
setoran jaminan, cadangan kesejahteraan liabilities (accrued interest, guarantee
karyawan, liabilitas ATM Jalin, liabilitas sewa deposits, allowance for employee welfare,
dan liabilitas lain-lain). liabilities to Jalin ATM, lease liabilities and
other liabilities).
i. Klasifikasi i. Classification
Sesuai dengan PSAK 109, Bank In accordance with PSAK 109, Bank
mengklasifikasikan aset keuangannya classifies its financial assets based on the
berdasarkan kategori sebagai berikut: following categories:
• Aset keuangan yang diukur pada biaya • Financial assets measured at
perolehan diamortisasi; amortized cost;
• Aset keuangan yang diukur pada • Financial assets measured at fair value
nilai wajar melalui penghasilan through other comprehensive income;
komprehensif lain;
• Aset keuangan yang diukur pada nilai • Financial assets measured at fair value
wajar melalui laba rugi. through profit or loss.
Aset keuangan diukur pada biaya Financial assets are measured at
perolehan diamortisasi jika memenuhi amortized cost if its meet the following
kondisi sebagai berikut: conditions:
• aset keuangan dikelola dalam model • financial assets are managed in a
bisnis yang bertujuan untuk memiliki business model that aims to have
aset keuangan dalam rangka financial assets in order to obtain
mendapatkan arus kas kontraktual; contractual cash flow; and
dan
• persyaratan kontraktual dari aset • the contractual terms of the financial
keuangan tersebut memberikan hak asset provide rights on certain date for
pada tanggal tertentu atas arus kas cash flow obtained solely from
yang diperoleh semata dari payment of principal and interest
pembayaran pokok dan bunga (SPPI) (SPPI) on the principal amount owed.
dari jumlah pokok terutang.
Aset keuangan diukur pada nilai wajar Financial assets are measured at fair
melalui penghasilan komprehensif lain jika value through other comprehensive
memenuhi kondisi sebagai berikut: income if its meet the following
conditions:
• aset keuangan dikelola dalam model • financial assets are managed in a
bisnis yang bertujuan untuk business model that aims to obtain
mendapatkan arus kas kontraktual dan contractual cash flow and sell
menjual aset keuangan; dan financial assets; and
• persyaratan kontraktual dari aset • the contractual requirements of the
keuangan tersebut memenuhi kriteria financial assets meet the SPPI criteria.
SPPI.
Page 532
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/13 Exhibit E/13
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI YANG MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(Lanjutan) (Continued)
i. Klasifikasi (Lanjutan) i. Classification (Continued)
Pada saat pengakuan awal, Bank dapat At initial recognition, the Bank may make
membuat pilihan yang tidak dapat an irrevocable choice to present equity
dibatalkan untuk menyajikan instrumen instrument that are not held for trading
ekuitas yang bukan dimiliki untuk at fair value through other comprehensive
diperdagangkan pada nilai wajar melalui income.
penghasilan komprehensif lain.
Aset keuangan lainnya yang tidak Other financial assets that do not meet
memenuhi persyaratan untuk the requirements to be classified as
diklasifikasikan sebagai aset keuangan financial assets measured at amortized
diukur pada biaya perolehan diamortisasi cost or fair value through other
atau nilai wajar melalui penghasilan comprehensive income, are classified as
komprehensif lain, diklasifikasikan sebagai measured at fair value through profit or
diukur pada nilai wajar melalui laba rugi. loss.
Saat pengakuan awal Bank dapat membuat At initial recognition, the Bank can make
penetapan yang tidak dapat dibatalkan an irrevocable determination to measure
untuk mengukur aset yang memenuhi assets that meet the requirements to be
persyaratan untuk diukur pada biaya measured at amortized cost, fair value
perolehan diamortisasi, nilai wajar through other comprehensive income or
melalui penghasilan komprehensif lain fair value through profit or loss, if the
atau pada nilai wajar melalui laba rugi, determination eliminates or significantly
apabila penetapan tersebut mengeliminasi reduces the measurement or recognition
atau secara signifikan mengurangi inconsistencies (sometimes referred to as
inkonsistensi pengukuran atau pengakuan “accounting mismatch”).
(kadang disebut sebagai “accounting
mismatch”).
Penilaian apakah arus kas kontraktual Assessment of whether contractual cash
hanya merupakan pembayaran pokok flows are solely payments of principal
dan bunga semata (SPPI) and interest (SPPI)
Untuk tujuan penilaian ini, “pokok” For the purposes of this assessment,
didefinisikan sebagai nilai wajar dari aset “principal” is defined as the fair value of
keuangan pada pengakuan awal. “Bunga” the financial asset on initial recognition.
didefinisikan sebagai imbalan untuk nilai “Interest” is defined as consideration for
waktu atas uang dan untuk risiko kredit the time value of money and for the credit
yang terkait dengan jumlah pokok yang risk associated with the principal amount
terutang selama periode waktu tertentu outstanding during a particular period of
dan untuk risiko dan biaya pinjaman dasar time and for other basic lending risks and
lainnya (misalnya risiko likuiditas dan costs (e.g., liquidity risk and
biaya administrasi), serta marjin administrative costs), as well as profit
keuntungan. margin.
Dalam menilai apakah arus kas kontraktual In assessing whether the contractual cash
adalah SPPI, Bank mempertimbangkan flows are SPPI, the Bank considers the
ketentuan kontraktual instrumen contractual terms of the instruments.
tersebut. Hal ini termasuk menilai apakah This includes assessing whether the
aset keuangan mengandung ketentuan financial assets contain a contractual
kontraktual yang dapat mengubah waktu term that could change the time or
atau jumlah arus kas kontraktual sehingga amount of contractual cash flows such
tidak memenuhi kondisi. that it would not meet this condition.
Page 533
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/14 Exhibit E/14
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI YANG MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(Lanjutan) (Continued)
i. Klasifikasi (Lanjutan) i. Classification (Continued)
Dalam melakukan penilaian, Bank In making the assessment, the Bank
mempertimbangkan: considers:
• kejadian kontinjensi yang akan • contingent events that would change
mengubah jumlah dan waktu arus kas; the amount and timing of cash flows;
• fitur leverage; • leverage features;
• persyaratan pelunasan dipercepat dan • prepayment and extension terms;
perpanjangan fasilitas;
• ketentuan yang membatasi klaim Bank • terms that limit the Bank’s claims to
atas arus kas dari aset tertentu cash flows from specified assets (e.g.,
(seperti pinjaman non-recourse); dan non-recourse loans); and
• fitur yang memodifikasi imbalan dari • features that modify consideration of
nilai waktu atas uang (seperti the time value of money (e.g.,
penetapan ulang suku bunga berkala). periodical reset of interest rates).
Penilaian model bisnis Valuation of business models
Model bisnis ditentukan pada level yang The business model is determined at a
mencerminkan bagaimana kelompok aset level that reflects how groups of financial
keuangan dikelola bersama-sama untuk assets are managed together to achieve
mencapai tujuan bisnis tertentu. certain business objectives.
Penilaian model bisnis dilakukan dengan The evaluation of the business model is
mempertimbangkan, tetapi tidak terbatas carried out by considering, but not limited
pada, hal-hal berikut: to, the following:
• Bagaimana kinerja dari model bisnis • How the performance of the business
dan aset keuangan yang dimiliki model and financial assets held in the
dalam model bisnis dievaluasi dan business model are evaluated and
dilaporkan kepada personil reported to the Bank’s key
manajemen kunci Bank; management personnel;
• Apakah risiko yang memengaruhi • What risks affect the performance of
kinerja dari model bisnis (termasuk the business model (including financial
aset keuangan yang dimiliki dalam assets held in the business model) and
model bisnis) dan khususnya specifically how the financial assets
bagaimana cara aset keuangan are managed; and
tersebut dikelola; dan
• Bagaimana penilaian kinerja • How to evaluate the performance of
pengelola aset keuangan (sebagai managers of financial assets (for
contoh, apakah penilaian kinerja example, whether performance
berdasarkan nilai wajar dari aset yang appraisals are based on the fair value
dikelola atau arus kas kontraktual yang of the assets being managed or the
diperoleh). contractual cash flows obtained).
Page 534
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/15 Exhibit E/15
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI YANG MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(Lanjutan) (Continued)
i. Klasifikasi (Lanjutan) i. Classification (Continued)
Penilaian model bisnis (Lanjutan) Valuation of business models
(Continued)
Liabilitas keuangan diklasifikasikan ke Financial liabilities are classified into the
dalam kategori sebagai berikut pada saat following categories at initial recognition:
pengakuan awal:
• Liabilitas keuangan yang diukur pada • Financial liabilities at fair value
nilai wajar melalui laporan laba rugi, through profit or loss, which has 2
yang memiliki 2 (dua) sub-klasifikasi, (two) sub-classifications, i.e., those
yaitu liabilitas keuangan yang designated as such upon initial
ditetapkan demikian pada saat recognition and those classified as
pengakuan awal dan liabilitas held for trading;
keuangan yang telah diklasifikasikan
dalam kelompok diperdagangkan;
• Liabilitas keuangan lain • Other financial liabilities
Liabilitas keuangan lainnya Other financial liabilities pertain to
merupakan liabilitas keuangan yang financial liabilities that are not held
tidak dimiliki untuk dijual atau for trading nor designated as at fair
ditentukan sebagai nilai wajar melalui value through profit or loss upon
laba rugi saat pengakuan liabilitas. recognition of the liability.
ii. Pengakuan awal ii. Initial recognition
a. Pembelian atau penjualan aset a. Purchase or sale of financial assets
keuangan yang memerlukan that requires delivery of assets within
penyerahan aset dalam kurun waktu a time frame established by regulation
yang telah ditetapkan oleh peraturan or convention in the market (regular
dan kebiasaan yang berlaku di pasar purchases) is recognized on the trade
(pembelian secara reguler) diakui pada date, i.e., the date that the Bank
tanggal perdagangan, yaitu tanggal commits to purchase or sell the assets.
Bank berkomitmen untuk membeli
atau menjual aset.
b. Aset keuangan dan liabilitas keuangan b. Financial assets and financial
pada awalnya diukur pada nilai liabilities are initially recognized at
wajarnya. Dalam hal aset keuangan fair value. For those financial assets or
atau liabilitas keuangan tidak financial liabilities that are not being
diklasifikasikan pada nilai wajar classified at fair value through profit
melalui laba atau rugi, nilai wajar or loss, the fair value is
tersebut ditambah/dikurangi biaya added/deducted with directly
transaksi yang dapat diatribusikan attributable transaction costs to the
secara langsung dengan perolehan atau issuance of financial assets or
penerbitan aset keuangan atau liabilities.
liabilitas keuangan.
Bank, pada pengakuan awal, dapat The Bank, upon initial recognition, may
menetapkan aset keuangan dan liabilitas designate certain financial assets and
keuangan tertentu sebagai nilai wajar liabilities, at fair value through profit or
melalui laba rugi (“opsi nilai wajar”). loss (“fair value option").
Page 535
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/16 Exhibit E/16
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI YANG MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(Lanjutan) (Continued)
ii. Pengakuan awal (Lanjutan) ii. Initial recognition (Continued)
Selanjutnya, penetapan ini tidak dapat Subsequently, this designation cannot be
diubah. Opsi nilai wajar dapat digunakan changed. The fair value option is only
hanya bila memenuhi ketetapan sebagai applied when the following conditions are
berikut: met:
• penetapan sebagai opsi nilai wajar • the application of the fair value option
mengurangi atau mengeliminasi reduces or eliminates an accounting
ketidak-konsistenan pengukuran dan mismatch that would otherwise arise;
pengakuan (accounting mismatch) or
yang dapat timbul; atau
• aset keuangan dan liabilitas keuangan • the financial assets and liabilities are
merupakan bagian dari portofolio part of a portfolio of financial
instrumen keuangan yang risikonya instruments, the risks of which are
dikelola dan dilaporkan kepada managed and reported to key
manajemen kunci berdasarkan nilai management on a fair value basis; or
wajar; atau
• aset keuangan dan liabilitas keuangan • the financial assets and liabilities
terdiri dari kontrak utama dan consist of a host contract and an
derivatif melekat yang harus embedded derivative that must be
dipisahkan, tetapi tidak dapat bifurcated, but are unable to measure
mengukur derivatif melekat secara the embedded derivative separately.
terpisah.
iii. Pengukuran setelah pengakuan awal iii. Subsequent measurement
Aset keuangan dalam kelompok aset Financial assets at fair value through
keuangan yang diukur pada nilai wajar other comprehensive income and financial
melalui penghasilan komprehensif lain dan assets and financial liabilities at fair
aset keuangan dan liabilitas keuangan value through profit or loss are measured
yang diukur pada nilai wajar melalui laba at fair value.
rugi diukur pada nilai wajarnya.
Aset keuangan kelompok biaya perolehan Financial assets classified as amortized
diamortisasi dan liabilitas keuangan cost and other financial liabilities
lainnya diukur pada biaya perolehan measured at amortized cost using the
diamortisasi dengan menggunakan suku effective interest rate method.
bunga efektif.
iv. Penghentian pengakuan iv. Derecognition
a. Aset keuangan dihentikan a. Financial assets are derecognized
pengakuannya, jika dan hanya jika: when, and only when:
• hak kontraktual atas arus kas yang • the contractual rights to receive
berasal dari aset keuangan cash flows from the financial
tersebut berakhir; atau assets have expired; or
Page 536
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/17 Exhibit E/17
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI YANG MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(Lanjutan) (Continued)
iv. Penghentian pengakuan (Lanjutan) iv. Derecognition (Continued)
a. Aset keuangan dihentikan a. Financial assets are derecognized
pengakuannya, jika dan hanya jika: when, and only when: (Continued)
(Lanjutan)
• Bank telah mentransfer haknya • the Bank has transferred its rights
untuk menerima arus kas yang to receive cash flows from the
berasal dari aset tersebut atau asset or has assumed an obligation
menanggung liabilitas untuk to pay the received cash flow in
membayarkan arus kas yang full without material delay to a
diterima tersebut secara penuh third party under a ‘pass-through’
tanpa penundaan berarti kepada arrangement; and either (a) the
pihak ketiga di bawah kesepakatan Bank has transferred substantially
pelepasan (pass-through all the risks and rewards of the
arrangement), dan antara (a) Bank asset, or (b) the Bank has neither
telah mentransfer secara sub- transferred nor retained
stansial seluruh risiko dan manfaat substantially all the risks and
atas aset, atau (b) Bank tidak rewards of the asset, but has
mentransfer maupun tidak transferred control of the asset.
memiliki secara substansial seluruh
risiko dan manfaat atas aset, tetapi
telah mentransfer kendali atas
aset.
Ketika Bank telah mentransfer When the Bank has transferred its
sebagian hak untuk menerima arus kas partial rights to receive cash flows
dari aset atau telah memasuki from an asset or has entered into a
kesepakatan pelepasan dan tidak pass-through arrangement and has
mentransfer serta tidak memiliki neither transferred nor retained
secara substansial seluruh risiko dan substantially all the risks and rewards
manfaat atas aset atau tidak of the asset nor transferred control of
mentransfer kendali atas aset, aset the asset, the asset is recognized to
diakui sebesar keterlibatan Bank yang the extent of the Bank’s continuing
berkelanjutan atas aset tersebut. involvement in the asset.
Penghapusbukuan kredit yang Loans are written off when there is no
diberikan dilakukan ketika tidak realistic prospect of collection in the
terdapat lagi prospek yang realistis near future or the normal relationship
mengenai pengembalian pinjaman between the Bank and the debtors has
atau hubungan normal antara Bank dan ceased to exist. Uncollectible loans
debitur telah berakhir. Kredit yang are written off against the related
tidak dapat dilunasi tersebut dihapus- allowance for impairment losses.
bukukan dengan mendebit cadangan
kerugian penurunan nilai.
Page 537
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/18 Exhibit E/18
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI YANG MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(Lanjutan) (Continued)
iv. Penghentian pengakuan (Lanjutan) iv. Derecognition (Continued)
b. Liabilitas keuangan dihentikan b. Financial liabilities are derecognized
pengakuannya jika liabilitas yang when the obligation under the liability
ditetapkan dalam kontrak dilepaskan is discharged, cancelled or has
atau dibatalkan atau kedaluarsa. expired.
Jika suatu liabilitas keuangan yang ada c. Where an existing financial liability is
digantikan dengan yang lain oleh replaced by another from the same
pemberi pinjaman yang sama pada lender on substantially different
keadaan yang secara substansial terms, or the terms of an existing
berbeda, atau berdasarkan suatu liability which are substantially
liabilitas yang ada yang secara modified, such an exchange or
substansial telah diubah, maka modification is treated as
pertukaran atau modifikasi tersebut derecognition of the original liability
diperlakukan sebagai penghentian and the recognition of a new liability,
pengakuan liabilitas awal dan and the difference in the respective
pengakuan liabilitas baru, dan carrying amounts is recognized in the
perbedaan nilai tercatat masing- statement of profit or loss and other
masing diakui dalam laporan laba rugi comprehensive income.
dan penghasilan komprehensif lain.
v. Pengakuan pendapatan dan beban v. Income and expense recognition
a. Pendapatan dan beban bunga atas aset a. Interest income and expense on
keuangan yang diukur pada nilai wajar financial assets measured at fair value
melalui penghasilan komprehensif lain through other comprehensive income
serta aset keuangan dan liabilitas as well as financial assets and financial
keuangan yang dicatat berdasarkan liabilities recorded at amortized cost
biaya perolehan diamortisasi, diakui are recognized in the statement of
pada laporan laba rugi dengan profit or loss using the effective
menggunakan metode suku bunga interest method.
efektif.
Jumlah tercatat bruto aset keuangan The gross carrying amount of a
adalah biaya perolehan diamortisasi financial asset is the amortized cost of
aset keuangan sebelum disesuaikan a financial asset before adjusting for
dengan cadangan penurunan nilai. allowance for impairment.
Dalam menghitung pendapatan dan In calculating interest income and
beban bunga, tingkat bunga efektif expenses, the effective interest rate
diterapkan pada jumlah tercatat bruto is applied to the gross carrying amount
aset (ketika aset tersebut bukan aset of an asset (when the asset is not a
keuangan memburuk) atau terhadap deteriorated financial asset) or to the
biaya perolehan diamortisasi dari amortized cost of a liability.
liabilitas.
Page 538
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/19 Exhibit E/19
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI YANG MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(Lanjutan) (Continued)
v. Pengakuan pendapatan dan beban v. Income and expense recognition
(Lanjutan) (Continued)
b. Untuk aset keuangan yang memburuk b. For financial assets that deteriorated
setelah pengakuan awal, pendapatan after initial recognition, interest
bunga dihitung dengan menerapkan income is calculated by applying an
tingkat bunga efektif terhadap biaya effective interest rate to the
perolehan diamortisasi dari aset amortized cost of the financial assets.
keuangan tersebut. Jika aset tersebut If the asset no longer deteriorates, the
tidak lagi memburuk, maka calculation of interest income will be
perhitungan pendapatan bunga akan calculated by applying an effective
dihitung dengan menerapkan tingkat interest rate to the gross carrying
bunga efektif terhadap nilai tercatat amount of the financial assets.
bruto dari aset keuangan tersebut.
Untuk aset keuangan yang telah For financial assets that have
memburuk pada saat pengakuan awal, deteriorated at initial recognition,
pendapatan bunga dihitung dengan interest income is calculated by
menerapkan tingkat bunga efektif applying the effective interest rate to
terhadap biaya perolehan diamortisasi the amortized cost of the financial
dari aset keuangan tersebut. Jika aset assets. If the asset no longer
tersebut tidak lagi memburuk, maka deteriorates, the calculation of
perhitungan pendapatan bunga akan interest income will still be calculated
tetap dihitung dengan menerapkan by applying the effective interest rate
tingkat bunga efektif terhadap biaya to the amortized cost of the financial
perolehan diamortisasi dari aset asset.
keuangan tersebut.
c. Keuntungan dan kerugian yang timbul c. Gains and losses arising from changes
dari perubahan nilai wajar atas aset in the fair value of financial assets
keuangan dalam kelompok yang diukur measured at fair value through other
pada nilai wajar melalui penghasilan comprehensive income are recognized
komprehensif lain diakui secara directly in other comprehensive
langsung dalam laporan laba rugi income (as part of equity), until the
komprehensif (merupakan bagian dari financial asset is derecognized or
ekuitas) sampai aset keuangan impaired, except gain or loss arising
tersebut dihentikan pengakuannya from changes in exchanges rate for
atau adanya penurunan nilai, kecuali debt instrument.
keuntungan atau kerugian akibat
perubahan nilai tukar untuk instrumen
utang.
Pada saat aset keuangan dihentikan When a financial asset is derecognized
pengakuannya atau dilakukan or impaired, the cumulative gains or
penurunan nilai, keuntungan atau losses previously recognized in equity
kerugian kumulatif yang sebelumnya are recognized in profit or loss.
diakui dalam ekuitas harus diakui pada
laporan laba rugi.
Page 539
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/20 Exhibit E/20
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI YANG MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(Lanjutan) (Continued)
vi. Reklasifikasi aset keuangan vi. Reclassification of financial assets
Bank mereklasifikasi aset keuangan jika The Bank reclassifies financial assets if
dan hanya jika, model bisnis untuk and only if, the business model for
pengelolaan aset keuangan berubah. managing financial assets changes.
Reklasifikasi aset keuangan dari klasifikasi Reclassification of financial assets from
biaya perolehan yang diamortisasi ke amortized cost classifications to fair value
klasifikasi nilai wajar melalui laba rugi classifications through profit or loss are
dicatat sebesar nilai wajarnya. Selisih recorded at fair value. The difference
antara nilai tercatat dengan nilai wajar between the carrying amount and fair
diakui sebagai keuntungan atau kerugian value is recognized in profit or loss.
pada laba rugi.
Reklasifikasi aset keuangan dari klasifikasi Reclassifications of financial assets from
biaya perolehan yang diamortisasi ke amortized cost classifications to fair value
klasifikasi nilai wajar melalui penghasilan classifications through other
komprehensif lain dicatat sebesar nilai comprehensive income are recorded at its
wajarnya. Selisih antara nilai tercatat fair values. The differences between the
dengan nilai wajar diakui sebagai carrying amount and the fair value were
keuntungan atau kerugian pada recognized as gains or losses in other
penghasilan komprehensif lainnya (bagian comprehensive income (as part of equity).
dari ekuitas).
Reklasifikasi aset keuangan dari klasifikasi Reclassification of financial assets from
nilai wajar melalui penghasilan fair value classification through other
komprehensif lain ke klasifikasi nilai wajar comprehensive income to fair value
melalui laba rugi dicatat sebesar nilai classification through profit or loss is
wajar. Keuntungan atau kerugian yang recorded at fair value. Unrealized gains or
belum direalisasi direklasifikasi ke laba losses are reclassified to profit or loss.
rugi.
Reklasifikasi aset keuangan dari klasifikasi Reclassification of financial assets from
nilai wajar melalui penghasilan fair value classifications through other
komprehensif lain ke klasifikasi biaya comprehensive income to the amortized
perolehan yang diamortisasi dicatat pada cost classification is recorded at carrying
nilai tercatat. Keuntungan atau kerugian value. Unrealized gains or losses is
yang belum direalisasi dihapus dari ekuitas removed from equity and adjusted against
dan disesuaikan terhadap nilai wajar. the fair value.
Reklasifikasi aset keuangan dari klasifikasi Reclassifications on financial assets from
nilai wajar melalui laba rugi ke klasifikasi fair value classification through profit or
nilai wajar melalui penghasilan loss to fair value classification through
komprehensif lain dicatat pada nilai other comprehensive income are recorded
wajar. at fair value.
Reklasifikasi aset keuangan dari klasifikasi Reclassification of financial assets from
nilai wajar melalui laba rugi ke klasifikasi fair value classification through profit or
biaya perolehan yang diamortisasi dicatat loss to amortized cost classification is
pada nilai wajar. recorded at fair value.
Page 540
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/21 Exhibit E/21
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI YANG MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(Lanjutan) (Continued)
vii. Saling hapus vii. Offsetting
Aset keuangan dan liabilitas keuangan Financial assets and liabilities are set off
dilakukan saling hapus dan nilai bersihnya and the net amount is presented in the
disajikan dalam laporan posisi keuangan statement of financial position when, and
jika, dan hanya jika Bank memiliki hak only when, the Bank has a legal right to
yang berkekuatan hukum untuk melakukan set off the amounts and intends either to
saling hapus atas jumlah yang telah diakui settle on a net basis or to realize the asset
tersebut dan adanya maksud untuk and settle the liability simultaneously.
menyelesaikan secara bersih atau untuk
merealisasikan aset dan menyelesaikan
liabilitasnya secara bersamaan.
Hal yang berkekuatan hukum harus tidak The legally enforceable right must not be
kontinjen atas peristiwa di masa depan contingent on the future events and must
dan harus dapat dipaksakan di dalam be enforceable in the normal course of
situasi bisnis normal, peristiwa kegagalan business and in the event of default,
atau kebangkrutan dari Bank atas seluruh insolvency or bankruptcy of the Bank or
pihak lawan. the counterparty.
Pendapatan dan beban disajikan dalam Income and expenses are presented on a
jumlah bersih hanya jika diperkenankan net basis only when permitted by the
oleh standar akuntansi. accounting standards.
viii. Pengukuran biaya perolehan diamortisasi viii.
viii. Amortized cost measurement
Biaya perolehan diamortisasi dari aset The amortized cost of a financial asset or
keuangan atau liabilitas keuangan adalah liability is the amount at which the
jumlah aset keuangan atau liabilitas financial asset or liability is measured at
keuangan yang diukur pada saat initial recognition, minus principal
pengakuan awal dikurangi pembayaran repayments, plus or minus the cumulative
pokok kredit, ditambah atau dikurangi amortization using the effective interest
amortisasi kumulatif menggunakan rate method of any difference between
metode suku bunga efektif yang dihitung the initial amount recognized and the
dari selisih antara nilai pengakuan awal maturity amount, minus any reduction for
dan nilai jatuh temponya, dan dikurangi impairment.
penurunan nilai.
ix. Pengukuran nilai wajar ix. Fair value measurement
Nilai wajar adalah harga yang akan The fair value is the price that would be
diterima untuk menjual suatu aset atau received to sell an asset or paid to
harga yang akan dibayar untuk transfer a liability in an orderly
mengalihkan suatu liabilitas dalam suatu transaction between market participants
transaksi teratur antara pelaku pasar pada at the measurement date.
tanggal pengukuran.
Pengukuran nilai wajar mengasumsikan The fair value measurement is based on
bahwa transaksi untuk menjual aset atau the assumption that the transaction to
mengalihkan liabilitas terjadi: sell an asset or transfer a liability takes
place occurs:
• Di pasar utama untuk aset dan • In the principal market for the assets
liabilitas tersebut; atau and liabilities; or
• Jika tidak terdapat pasar utama, di • In the absence of a principal market,
pasar yang paling menguntungkan in the most advantageous market for
untuk aset atau liabilitas tersebut. the asset or liability.
Page 541
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/22 Exhibit E/22
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI YANG MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(Lanjutan) (Continued)
ix. Pengukuran nilai wajar (Lanjutan) ix. Fair value measurement (Continued)
Nilai wajar suatu aset atau liabilitas diukur The fair value of an asset or liability is
menggunakan asumsi yang akan digunakan measured using the assumptions that
pelaku pasar ketika menentukan harga would be use by market participants in
aset dan liabilitas tersebut dengan asumsi determining the price of the asset and the
bahwa pelaku pasar bertindak dalam liability assuming that market
kepentingan ekonomik terbaiknya. participants act in their best economic
interests.
Pengukuran nilai wajar aset non keuangan The measurement of the fair value of non-
memperhitungkan kemampuan pelaku financial assets takes into account the
pasar untuk menghasilkan manfaat ability of market participants to generate
ekonomik dengan menggunakan aset economic benefits by using the asset in
dalam penggunaan tertinggi dan the highest and best use or by selling them
terbaiknya atau dengan menjualnya to other market participants that would
kepada pelaku pasar lain yang akan use the asset in the highest and best use.
menggunakan aset tersebut dalam
penggunaan tertinggi dan terbaiknya.
Bank menggunakan teknik penilaian yang Bank uses suitable valuation techniques in
sesuai dalam keadaan dan dimana data the circumstances and where sufficient
yang memadai tersedia untuk mengukur data are available to measure fair value,
nilai wajar, mengoptimalkan penggunaan optimizing the use of relevant observable
input yang dapat diobservasi yang relevan inputs and minimize the use of inputs that
dan meminimalkan penggunaan input yang are not observable.
tidak dapat diobservasi.
Semua aset dan liabilitas dimana nilai All assets and liabilities for which fair
wajar diukur atau diungkapkan dalam value is measured or disclosed in the
laporan keuangan dapat dikategorikan financial statements can be classified in
pada tingkat hierarki nilai wajar, fair value hierarchy levels, based on the
berdasarkan tingkatan input terendah lowest level of input that is significant to
yang signifikan atas pengukuran nilai the overall fair value measurement:
wajar secara keseluruhan:
• Tingkat 1: harga kuotasian (tanpa • Level 1: quoted prices (unadjusted) in
penyesuaian) di pasar aktif untuk aset active markets for identical assets or
atau liabilitas yang identik yang dapat liabilities which are accessible at the
diakses pada tanggal pengukuran. measurement date.
• Tingkat 2: input selain harga kuotasian • Level 2: inputs other than quoted
yang termasuk dalam tingkat 1 yang prices included in level 1 that are
dapat diobservasi untuk aset dan observable for the assets and
liabilitas, baik secara langsung atau liabilities, either directly or
tidak langsung. indirectly.
• Tingkat 3: input yang tidak dapat • Level 3: inputs that are not observable
diobservasi untuk aset dan liabilitas. for the assets and liabilities.
Untuk aset dan liabilitas yang diakui pada For assets and liabilities that are
laporan keuangan secara berulang, Bank recognized in the financial statements on
menentukan apakah terjadi transfer recurring basis, the Bank determines
antara tingkat di dalam hierarki dengan whether there is a transfer between
cara mengevaluasi kategori (berdasarkan levels in the hierarchy by evaluating
input tingkat terendah yang signifikan categories (based on the lowest level
dalam pengukuran nilai wajar) setiap akhir input that is significant to the fair value
periode pelaporan. measurement) at the end of each
reporting period.
Page 542
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/23 Exhibit E/23
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI YANG MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
c. Aset keuangan dan liabilitas keuangan c. Financial assets and financial liabilities
(Lanjutan) (Continued)
ix. Pengukuran nilai wajar (Lanjutan) ix. Fair value measurement (Continued)
Bank, untuk tujuan pengungkapan nilai The Bank, for purposes of disclosing the
wajar, telah menentukan kelas aset dan fair value, has determined the classes of
liabilitas berdasarkan sifat, karakteristik, assets and liabilities based on the nature,
risiko aset dan liabilitas, dan tingkat characteristics, risk of assets and
hierarki nilai wajar (Catatan 40). liabilities, and the fair value hierarchy
levels (Note 40).
d. Transaksi dan saldo dalam mata uang asing d. Foreign currency transactions and balances
Bank menyelenggarakan pembukuannya dalam The Bank maintains its accounting records in
mata uang Rupiah. Transaksi-transaksi dalam Rupiah. Transactions in currencies other than
mata uang selain Rupiah dibukukan dengan nilai the Rupiah are recorded at the prevailing rates
tukar yang berlaku pada tanggal transaksi. of exchange in effect on the dated of the
transactions.
Pada tanggal laporan posisi keuangan, aset dan At statement of financial position dates, all
liabilitas moneter dalam mata uang asing monetary assets and liabilities denominated in
dijabarkan ke dalam mata uang Rupiah dengan foreign currencies are translated into Rupiah
menggunakan kurs Reuters pada pukul 16:00 using closing rate based on the Reuters spot
WIB (Waktu Indonesia Bagian Barat). rate at 16:00 WIB (Western Indonesian Time).
Keuntungan atau kerugian yang timbul sebagai The resulting gains or losses from the
akibat dari penjabaran aset dan liabilitas translation of monetary assets and liabilities in
moneter dalam mata uang asing dicatat dalam foreign currencies are recognized in the
laporan laba rugi dan penghasilan komprehensif statement of profit or loss and other
lain tahun berjalan. comprehensive income for the current year.
Nilai tukar yang digunakan pada tanggal The exchange rates used as of
31 Desember 2025 dan 2024 adalah sebagai 31 December 2025 and 2024 are as follows
berikut (dalam Rupiah penuh): (amounts in full Rupiah):
31 Desember/ 31 Desember/
December 2025 December 2024
1 Euro Eropa 19.571 16.758 European Euro 1
1 Dolar Amerika Serikat 16.675 16.095 United States Dollar 1
1 Yuan China 2.385 2.205 Chinese Yuan 1
1 Dolar Hongkong 2.142 2.073 Hongkong Dollar 1
1 Baht Thailand 529 470 Thailand Baht 1
1 Dolar Australia 11.152 10.014 Australian Dollar 1
1 Dolar Singapura 12.965 11.845 Singapore Dollar 1
1 Yen Jepang 107 103 Japanese Yen 1
e. Giro pada Bank Indonesia dan bank lain e. Current accounts with Bank Indonesia and
other banks
Giro pada Bank Indonesia dan bank lain Current accounts with Bank Indonesia and
diklasifikasikan sebagai biaya perolehan yang other banks are classified as amortized cost.
diamortisasi. Giro pada bank lain dinyatakan Current accounts with other banks are stated
sebesar biaya perolehan diamortisasi at amortized cost using the effective interest
menggunakan metode suku bunga efektif rate method less allowance for impairment
dikurangi cadangan kerugian penurunan nilai. losses.
Page 543
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/24 Exhibit E/24
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI YANG MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
f. Penempatan pada Bank Indonesia dan bank f. Placements with Bank Indonesia and other
lain banks
Penempatan pada Bank Indonesia dan bank lain Placements with Bank Indonesia and other
terdiri dari Fasilitas Simpanan Bank Indonesia banks consist of Bank Indonesia Deposit Facility
(“FASBI”) dan deposito berjangka. (“FASBI”) and time deposit.
Penempatan pada Bank Indonesia dan bank lain Placements with Bank Indonesia and other
diklasifikasikan sebagai biaya perolehan banks are classified as amortized cost.
diamortisasi. Penempatan pada bank lain Placements with other banks are stated at
dinyatakan sebesar biaya perolehan amortized cost using the effective interest rate
diamortisasi menggunakan metode suku bunga method less allowance for impairment losses.
efektif dikurangi cadangan kerugian penurunan
nilai.
g. Efek-efek g. Marketable securities
Efek-efek yang dimiliki merupakan Surat Utang Marketable securities consist of Government
Negara (SUN) dan Sekuritas Rupiah Bank Bonds (SUN) and Bank Indonesia Rupiah
Indonesia (SRBI). Securities (SRBI).
Efek-efek pada awalnya disajikan sebesar nilai Marketable securities are initially measured at
wajarnya. Setelah pengakuan awal, surat-surat fair value. Subsequent to initial recognition,
berharga dicatat sesuai dengan kategorinya the marketable securities are recorded
yaitu investasi pada biaya perolehan according to its category, i.e., amortized cost
diamortisasi, yang diukur pada nilai wajar of investments, which is measured at fair value
melalui penghasilan komprehensif lain atau through other comprehensive income or at fair
diukur pada nilai wajar melalui laba atau rugi. value through profit or loss.
Penilaian surat-surat berharga didasarkan atas The value of marketable securities is stated
klasifikasinya sebagai berikut: based on the classification as follows:
1. Surat-surat berharga yang diklasifikasikan 1. Amortized cost of marketable securities are
pada biaya perolehan diamortisasi dicatat carried at amortized cost using the
menggunakan metode suku bunga efektif. effective interest rate method.
2. Surat-surat berharga yang diklasifikasikan 2. Marketable securities classified as fair
pada nilai wajar melalui penghasilan value through other comprehensive income
komprehensif lain dinyatakan pada nilai are stated at fair value. Subsequent to
wajar. Setelah pengakuan awal, aset initial recognition, these financial assets
keuangan tersebut diukur pada nilai wajar are measured at fair value which where
dimana keuntungan dan kerugian yang unrealized gains and losses on changes in
belum direalisasi atas perubahan nilai wajar fair value are recognized as other
akan diakui sebagai penghasilan comprehensive income. Interest income is
komprehensif lain. Pendapatan bunga diakui recognized in the statement of profit or loss
dalam laporan laba rugi dan penghasilan and other comprehensive income using the
komprehensif lain menggunakan metode effective interest method. Other fair value
suku bunga efektif. Perubahan nilai wajar changes are recognized directly in equity
lainnya diakui secara langsung dalam ekuitas until the marketable securities are sold or
sampai dengan surat-surat berharga impaired, whereby the cumulative gains
tersebut dijual atau mengalami penurunan and losses previously recognized in equity
nilai, dimana keuntungan dan kerugian are recognized in the statement of profit or
kumulatif yang sebelumnya diakui dalam loss and other comprehensive income.
ekuitas harus diakui pada laporan laba rugi
dan penghasilan komprehensif lain.
3. Surat berharga yang diklasifikasikan pada 3. Marketable securities classified as fair
nilai wajar melalui laba rugi, yang value through profit or loss are stated at
dinyatakan sebesar nilai wajar. Keuntungan fair value. Unrealized gains or losses from
atau kerugian yang belum direalisasi akibat the increase or decrease in fair values are
kenaikan atau penurunan nilai wajarnya presented in current period profit or loss.
disajikan dalam laporan laba rugi periode
yang bersangkutan.
Page 544
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/25 Exhibit E/25
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI YANG MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
h. Efek-efek yang dibeli dengan janji dijual h. Securities purchased under agreements to
kembali (reverse repo) dan efek-efek yang resell (reverse repo) and securities sold
dijual dengan janji dibeli kembali (repo) under agreements to repurchase (repo)
Efek-efek yang dibeli dengan janji untuk dijual Securities purchased under agreements to
kembali (reverse repo) dan efek-efek yang resell (reverse repo) and securities sold under
dijual dengan janji dibeli kembali (repo) agreements to repurchase (repo) are classified
diklasifikasikan sebagai biaya perolehan yang as amortized cost.
diamortisasi.
Efek-efek yang dibeli dengan janji untuk dijual Securities purchased under agreements to
kembali (reverse repo) disajikan sebagai aset resell (reverse repo) are presented as asset in
dalam laporan posisi keuangan sebesar jumlah the statement of financial position, at the
penjualan kembali dikurangi dengan resale price net of unamortized interest and
pendapatan bunga yang belum diamortisasi dan allowance for impairment losses.
cadangan kerugian penurunan nilai.
Selisih antara harga beli dengan harga jual The difference between the purchase price and
kembali diperlakukan sebagai pendapatan the resale price is treated as unearned interest
bunga yang ditangguhkan, dan diakui sebagai income, and recognized as income over the
pendapatan selama periode sejak efek-efek period starting from the securities are
dibeli hingga dijual menggunakan metode suku purchased until they are sold using effective
bunga efektif. interest rate method.
Efek-efek yang dijual dengan janji dibeli Securities sold under agreements to repurchase
kembali (repo) disajikan sebagai liabilitas (repo) are presented as liabilities in the
dalam laporan posisi keuangan sebesar harga statement of financial position at the agreed
pembelian kembali yang disepakati dikurangi repurchase price less the difference between
selisih antara harga jual dan harga pembelian the selling price and agreed repurchase price.
kembali yang disepakati. Selisih antara harga The difference between the selling price and
jual dan harga pembelian kembali yang agreed repurchase price is amortized using
disepakati tersebut diamortisasi dengan effective interest method as interest expense
menggunakan metode suku bunga efektif over the period commencing from the selling
sebagai beban bunga selama jangka waktu sejak date to the repurchase date.
surat berharga tersebut dijual hingga saat dibeli
kembali.
i. Tagihan dan liabilitas derivatif i. Derivative receivables and payables
Dalam melakukan usaha bisnisnya, Bank In the normal course of its business, Bank
melakukan transaksi instrumen keuangan enters into transactions involving derivative
derivatif seperti kontrak berjangka mata uang financial instruments such as foreign currency
asing dan transaksi spot untuk mengelola forward contracts, and spot transactions to
eksposur pada risiko pasar seperti, risiko mata manage exposures on market risks, such as
uang. currency risk.
Instrumen keuangan derivatif diakui di laporan Derivative financial instruments are recognized
posisi keuangan pada nilai wajar. Setiap in the statement of financial position at fair
kenaikan nilai wajar kontrak derivatif dicatat value. Each increase in fair value derivative
sebagai aset apabila memiliki nilai wajar positif contract is carried as asset when the fair value
dan sebagai liabilitas apabila memiliki nilai is positive and as liability when the fair value
wajar negatif. is negative.
Tagihan dan liabilitas derivatif diklasifikasikan Derivative receivable and payable are classified
sebagai aset dan liabilitas keuangan yang diukur as financial assets and liabilities at fair value
pada nilai wajar melalui laporan laba rugi. through profit or loss.
Keuntungan atau kerugian yang terjadi dari Gains or losses resulting from fair value
perubahan nilai wajar diakui dalam laporan laba changes are recognized in the statement of
rugi. profit or loss.
Page 545
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/26 Exhibit E/26
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI YANG MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
i. Tagihan dan liabilitas derivatif (Lanjutan) i. Derivative receivables and payables
(Continued)
Nilai wajar instrumen derivatif ditentukan The fair value of derivative instruments is
berdasarkan diskonto arus kas dan model determined based on discounted cash flows and
penentu harga atau harga yang diberikan oleh pricing models or quoted prices from brokers of
broker (quoted price) atas instrumen lainnya other instruments with similar characteristics.
yang memiliki karakteristik serupa.
Kontrak berjangka mata uang asing dilakukan Foreign currency forward contracts are for
untuk tujuan pendanaan dan perdagangan. funding and trading purposes.
j. Tagihan dan liabilitas akseptasi j. Acceptance receivables and liabilities
Tagihan akseptasi diklasifikasikan sebagai Acceptance receivables are classified as
aset keuangan dalam kelompok biaya financial assets measured at amortized cost.
perolehan diamortisasi. Liabilitas akseptasi Acceptance liabilities are classified as financial
diklasifikasikan sebagai liabilitas keuangan yang liabilities measured at amortized cost.
diukur dengan biaya perolehan diamortisasi.
Lihat Catatan 2c untuk kebijakan akuntansi atas Refer to Note 2c for the accounting policies of
aset dan liabilitas keuangan. financial assets and liabilities.
k. Kredit yang diberikan k. Loans
Kredit yang diberikan adalah penyediaan uang Loans represent funds provided or receivables
atau tagihan yang dapat disetarakan dengan itu, that can be considered as equivalents thereof,
berdasarkan persetujuan atau kesepakatan based on agreements or financing contracts
pinjam-meminjam dengan debitur yang with borrowers, where borrowers are required
mewajibkan debitur untuk melunasi utang dan to repay their debts with interest after a
bunganya setelah jangka waktu tertentu. specified period.
Kredit yang diberikan diklasifikasikan sebagai Loans are classified as amortized cost.
biaya perolehan yang diamortisasi.
Kredit yang diberikan pada awalnya diukur pada Loans are initially measured at fair value plus
nilai wajar ditambah dengan biaya transaksi transaction costs that are directly attributable
yang dapat diatribusikan secara langsung dan and additional costs to obtain financial assets,
biaya tambahan untuk memperoleh aset and after initial recognition are measured at
keuangan tersebut, dan setelah pengakuan awal amortized cost based on the effective interest
diukur pada biaya perolehan diamortisasi rate method less allowance for impairment
menggunakan metode suku bunga efektif losses (Note 2l).
dikurangi dengan cadangan kerugian penurunan
nilai (Catatan 2l).
Restrukturisasi kredit Loan restructuring
Kredit yang direstrukturisasi disajikan sebesar Restructured loans are stated at the lower of
nilai yang lebih rendah antara nilai tercatat carrying value of the loan at the time of
kredit pada tanggal restrukturisasi atau nilai restructuring or net present value of the total
kini bersih penerimaan kas masa depan setelah future cash receipts after restructuring.
restrukturisasi.
Kerugian akibat selisih antara nilai tercatat Losses arising from any excess of the carrying
kredit pada tanggal restrukturisasi dengan nilai value of the loan at the time of restructuring
kini bersih penerimaan kas masa depan setelah over the net present value of the total future
restrukturisasi diakui dalam laporan laba rugi cash receipts after restructuring are recognized
dan penghasilan komprehensif lain. Setelah in the statement of profit or loss and other
restrukturisasi, semua penerimaan kas masa comprehensive income. Thereafter, all cash
depan yang ditetapkan dalam persyaratan baru receipts under the new terms shall be
dicatat sebagai pengembalian pokok kredit yang accounted for as the recovery of principal and
diberikan dan pendapatan bunga sesuai dengan interest income, in accordance with the
syarat-syarat restrukturisasi. restructuring scheme.
Page 546
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/27 Exhibit E/27
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI YANG MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
k. Kredit yang diberikan (Lanjutan) k. Loans (Continued)
Dalam hal restrukturisasi kredit bermasalah In troubled debt restructuring which only
dilakukan hanya dengan modifikasi persyaratan involves modification of the credit terms, the
kredit, Bank mencatat dampak restrukturisasi Bank accounts for the restructuring’s effect
tersebut secara prospektif dan tidak mengubah prospectively and does not change the carrying
nilai tercatat kredit yang diberikan pada tanggal amount of the loans at the time of
restrukturisasi, kecuali jika jumlahnya melebihi restructuring, unless the amount exceeds the
nilai kini penerimaan kas masa depan yang present value of the total future cash receipts
ditentukan dalam persyaratan baru. Jika nilai specified in the new terms. If the present value
kini penerimaan kas masa depan sebagaimana of the total future cash receipts specified in
yang ditentukan dalam persyaratan baru dari the new terms is lower than the carrying
kredit yang direstrukturisasi tersebut lebih amount of the loans prior to restructuring, the
rendah daripada nilai tercatat kredit yang Bank reduces the loans balance to the amount
diberikan sebelum direstrukturisasi, Bank harus equal to the present value of the total future
mengurangkan saldo kredit yang diberikan ke cash receipts. The amount of the reduction is
suatu jumlah yang sama dengan jumlah nilai kini recognized as modified loss.
penerimaan kas masa depan. Jumlah
pengurangan tersebut diakui sebagai kerugian
modifikasi.
Kredit yang diberikan dihapusbukukan ketika Loans are written-off when there are no
tidak terdapat prospek yang realistis mengenai realistic prospects of future recovery and all
pengembalian di masa datang dan semua collateral have been realized or have been
jaminan telah diupayakan untuk direalisasi atau foreclosed. When loans are deemed
sudah diambil alih. Kredit yang tidak dapat uncollectible, they are written-off against the
dilunasi dihapusbukukan dengan mendebit related allowance for impairment losses.
cadangan kerugian penurunan nilai. Pelunasan Subsequent recoveries of loans written-off are
kemudian atas kredit yang telah credited to the allowance for impairment
dihapusbukukan sebelumnya dikreditkan ke losses in the statement of financial position, if
cadangan kerugian penurunan nilai di laporan recovered in the current year.
posisi keuangan, jika pada periode berjalan.
l. Identifikasi dan pengukuran kerugian l. Identification and measurement of
penurunan nilai impairment losses
Aset produktif terdiri dari giro pada bank lain, Earning assets consist of current accounts with
penempatan pada bank lain, efek-efek, efek- other banks, placements with other banks,
efek yang dibeli dengan janji dijual kembali, marketable securities, securities purchased
tagihan akseptasi, kredit yang diberikan, under agreements to resell, acceptance
tagihan lainnya dan komitmen dan kontinjensi. receivables, loans, other receivable and
Komitmen dan kontinjensi pada transaksi commitments and contingencies. Commitments
rekening administratif, antara lain terdiri dari and contingencies are off-balance sheet
tetapi tidak terbatas pada penerbitan jaminan transactions which include but are not limited
dan fasilitas kredit yang belum digunakan. to issued guarantees and unused loan facilities.
PSAK 109 mengharuskan cadangan kerugian PSAK 109 requires a loss allowance to be
diakui sebesar kerugian kredit ekspektasian recognized at an amount equal to either
12 bulan atau kerugian kredit ekspektasian 12 months expected credit loss or lifetime
sepanjang umur aset keuangan. Sepanjang umur expected credit loss. Lifetime expected credit
kerugian kredit ekspektasian adalah kerugian loss are the expected credit loss that result from
kredit ekspektasian yang berasal dari semua all possible of default events over the expected
kemungkinan kejadian gagal bayar sepanjang life of a financial instrument, whereas 12-month
umur ekspektasian suatu instrumen keuangan, expected credit loss are the portion of expected
sedangkan kerugian kredit ekspektasian credit loss that result from default events that
12 bulan adalah porsi dari kerugian kredit are possible with the 12 months after reporting
ekspektasian yang berasal dari kemungkinan date.
kejadian gagal bayar dalam 12 bulan setelah
tanggal pelaporan.
Page 547
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/28 Exhibit E/28
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI YANG MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
l. Identifikasi dan pengukuran kerugian l. Identification and measurement of
penurunan nilai (Lanjutan) impairment losses (Continued)
Kerugian kredit ekspektasian diakui untuk Expected credit losses are recognized for all
seluruh instrumen utang keuangan, komitmen financial debt instruments, loan commitments
pinjaman dan jaminan keuangan yang and financial guarantees that are classified as
diklasifikasikan sebagai hold to collect/hold to hold to collect/hold to collect and sell and have
collect and sell dan memiliki arus kas cash flows that SPPI. Expected credit losses are
SPPI. Kerugian kredit ekspektasian tidak diakui not recognized for equity instruments
untuk instrumen ekuitas yang ditetapkan designated at fair value through other
sebagai nilai wajar melalui penghasilan comprehensive income.
komprehensif lain.
Bank mengakui cadangan kerugian untuk Bank recognizes loss allowance for expected
kerugian kredit ekspektasian pada instrumen credit losses on the following financial
keuangan berikut yang tidak diukur pada nilai instruments that are not measured at fair value
wajar melalu laba rugi: through profit or loss:
• Aset keuangan yang merupakan instrumen • Financial assets that are debt instruments;
utang;
• Kontrak jaminan keuangan yang diterbitkan; • Financial guarantee contracts issued; and
dan
• Kredit yang diberikan. • Loans.
Bank menggunakan model yang kompleks dengan The Bank primarily uses sophisticated model
menggunakan matriks probability of default that utilize the probability of default (“PD”),
(“PD”), loss given default (“LGD”) dan exposure loss given default (“LGD”) and exposure at
at default (“EAD”), yang didiskontokan default (“EAD”) metrics, discounted using the
menggunakan suku bunga efektif. effective interest rate.
a. Probability of Default (“PD”) a. Probability of Default (“PD”)
Probabilitas yang timbul di suatu waktu The probability at a point in time that a
dimana debitur mengalami gagal bayar, counterparty will default, calibrated over
dikalibrasikan sampai dengan 12 bulan dari up to 12 months from the reporting date
tanggal laporan (Tahap 1) atau sepanjang (Stage 1) or over the lifetime of the product
umur (Tahap 2 dan 3) dan digabungkan pada (Stage 2 and 3) and incorporating the
dampak asumsi ekonomi masa depan yang impact of forward-looking economic
memiliki risiko kredit. PD diestimasikan assumptions that have an effect on credit
pada point in time dimana hal ini risk. PD is estimated at a point in time that
berfluktuasi sejalan dengan siklus ekonomi. means it 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
debitur yang mengalami gagal bayar dengan default, incorporating the impact of
menggabungkan dampak dari asumsi relevant forward looking economic
ekonomi masa depan yang relevan (jika ada) assumptions (if any), which represents the
dimana hal ini mewakili perbedaan antara difference between the contractual cash
arus kas kontraktual yang akan jatuh tempo flows due and those that expects to receive.
dengan arus kas yang diharapkan untuk The Bank estimates LGD based on the
diterima. Bank mengestimasikan LGD historical recovery rates and considers the
berdasarkan data historis dari tingkat recovery of any collateral that is integral to
pemulihan dan memperhitungkan the financial assets, taking into account
pemulihan yang berasal dari jaminan forward looking economic assumptions if
terhadap aset keuangan dengan relevant.
mempertimbangkan asumsi ekonomi di masa
depan jika relevan.
Page 548
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/29 Exhibit E/29
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI YANG MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
l. Identifikasi dan pengukuran kerugian l. Identification and measurement of
penurunan nilai (Lanjutan) impairment losses (Continued)
Bank menggunakan model yang kompleks dengan The Bank primarily uses sophisticated model
menggunakan matriks probability of default that utilize the probability of default (“PD”),
(“PD”), loss given default (“LGD”) dan exposure loss given default (“LGD”) and exposure at
at default (“EAD”), yang didiskontokan default (“EAD”) metrics, discounted using the
menggunakan suku bunga efektif. (Lanjutan) effective interest rate. (Continued)
c. Exposure at Default (“EAD”) c. Exposure at Default (“EAD”)
Perkiraan nilai eksposur neraca pada saat The expected balance sheet exposure at the
gagal bayar dengan mempertimbangkan time of default, taking into account that
bahwa perubahan ekspektasi yang expected change in exposure over the
diharapkan selama masa eksposur. Hal ini lifetime of the exposure. This incorporates
menggabungkan dampak penarikan fasilitas the impact of drawdowns of committed
yang committed pembayaran pokok dan facilities, repayments of principal and
bunga, amortisasi dan pembayaran interest, amortization and prepayments,
dipercepat, bersama dengan dampak asumsi together with the impact of forward looking
ekonomi masa depan jika relevan. economic assumptions where relevant.
d. Expected Credit Loss (“ECL”) d. Expected Credit Loss (“ECL”)
Perhitungan penurunan nilai aset keuangan Calculation for allowance for impairment
menerapkan pendekatan tiga tahap untuk losses on financial assets applies three
mengukur kerugian kredit ekspektasian stages approach to measuring expected
(“ECL”). Aset keuangan bermigrasi melalui credit loss (“ECL”). Financial assets migrate
tiga tahap berikut berdasarkan perubahan through the following three stages based on
kualitas kredit sejak awal: the change in credit quality since initial
recognition:
• Tahap 1: ECL 12 bulan • Stage 1: 12 months ECL
Untuk eksposur yang tidak mengalami For exposure where there has not been
peningkatan risiko kredit secara a significant increase in credit risk since
signifikan sejak pengakuan awal dan initial recognition and that are not
bukan merupakan kredit yang pada credit impaired upon origination, the
awalnya mengalami penurunan nilai, portion of the lifetime ECL associated
bagian dari ECL sepanjang umurnya with the probability of default events
terkait dengan probabilitas kejadian occurring within the next 12 months is
default yang terjadi dalam 12 bulan ke recognized.
depan diakui.
• Tahap 2: ECL sepanjang umurnya (tidak • Stage 2: Life time ECL (non-impaired)
mengalami penurunan nilai)
Untuk eksposur yang telah terjadi For exposure where there has been a
peningkatan risiko kredit secara significant increase in credit risk since
signifikan sejak pengakuan awal tetapi initial recognition but that are not
tidak mengalami penurunan nilai, maka impaired, a life time ECL is recognized.
ECL sepanjang umur diakui.
• Tahap 3: ECL sepanjang umurnya • Stage 3: Life time ECL (impaired)
(mengalami penurunan nilai)
Aset keuangan dinilai mengalami Financial assets are assessed as impaired
penurunan nilai ketika satu atau lebih when one or more event that have a
peristiwa yang memiliki dampak yang detrimental impact on the estimated
merugikan terhadap perkiraan arus kas future cash flow of that asset have
masa depan dari aset tersebut telah occurred.
terjadi.
Khusus untuk debitur yang terkena dampak Specifically for debtors affected by
COVID-19 dan dalam program restrukturisasi COVID-19 and under COVID-19 restructuring
COVID-19, maka untuk perhitungan ECL program, in term of the ECL calculation, it
tidak secara otomatis memicu peningkatan may not automatically trigger a significant
risiko kredit yang signifikan. increase in credit risk.
Page 549
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/30 Exhibit E/30
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI YANG MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
l. Identifikasi dan pengukuran kerugian l. Identification and measurement of
penurunan nilai (Lanjutan) impairment losses (Continued)
d. Expected Credit Loss (“ECL”) (Lanjutan) d. Expected Credit Loss (“ECL”) (Continued)
Bank mempertimbangkan pengalaman The Bank considers its historical loss
kerugian historisnya dan menyesuaikan experience and adjust this for current
dengan data yang dapat diobservasi saat ini. observable data. In addition, uses of
Selain hal tersebut, penggunaan perkiraan reasonable and supportable forecasts of
yang wajar dan mendukung kondisi ekonomi future economic conditions including
masa depan termasuk pertimbangan untuk experienced judgment to estimate the
mengestimasi jumlah kerugian penurunan amount of an expected impairment loss.
nilai ekspektasian.
PSAK 109 memperkenalkan penggunaan faktor- PSAK 109 introduces the use of macroeconomic
faktor ekonomi makro yang mencakup, tetapi factors which include, but its not limited to,
tidak terbatas pada tingkat pengangguran, suku unemployment, interest rates, gross domestic
bunga, produk domestik bruto, inflasi, harga product, inflation, commercial property price
properti, dan harga BBM dan mensyaratkan and fuel prices, and requires an evaluation of
evaluasi baik saat ini dan perkiraan arah siklus both the current and forecast direction of the
ekonomi. Memasukkan informasi forward economic cycle. Incorporating forward looking
looking untuk menambah justifikasi mengenai information increase the level of judgment as
dampak perubahan pada faktor-faktor makro to how to change in these macroeconomic
ekonomi akan mempengaruhi perhitungan ECL. factors will affect ECL.
Metodologi dan asumsi termasuk setiap The methodology and assumptions including
perkiraan kondisi ekonomi masa depan ditelaah any forecasts of future economic conditions are
secara berkala. reviewed regularly.
Cadangan kerugian untuk ECL disajikan dalam Loss allowances for ECL are presented in the
laporan posisi keuangan sebagai berikut: statement of financial position as follows:
• Aset keuangan diukur pada biaya perolehan • Financial assets measured at amortized
diamortisasi: sebagai pengurang dari nilai cost: as a deduction from the gross carrying
tercatat bruto aset; amount of the assets;
• Komitmen pinjaman dan kontrak jaminan • Loan commitments and financial guarantee
keuangan: umumnya, sebagai provisi yang contracts: generally, as a provision which is
dicatat pada liabilitas lainnya. presented in other liabilities.
Hapus buku aset keuangan Write off of financial assets
Aset keuangan dan penyisihan yang terkait Financial assets and the associated allowance
dihapusbukukan jika tidak ada peluang yang are written off in the absence of realistic
realistis untuk pengembalian di masa datang opportunities for future returns and any
dan semua jaminan telah direalisasi atau sudah warranties have been realized or taken over by
diambil alih oleh Bank. Aset keuangan tersebut the Bank. The financial assets were written off
dihapus buku dengan mendebit cadangan against the related allowance for impairment
kerugian penurunan nilai. Aset keuangan losses. The financial assets may be removed
tersebut dapat dihapus buku setelah semua after all necessary procedures have been
prosedur yang diperlukan telah dilakukan dan performed and the amount of loss has been
jumlah kerugian telah ditentukan. determined.
Penerimaan kembali atas aset keuangan yang Subsequent recoveries from financial assets
telah dihapusbukukan pada periode berjalan di which were written off in the current period is
kreditkan dengan menyesuaikan akun cadangan credited to the allowance for impairment
kerugian penurunan nilai. Sementara, losses account. While, subsequent recoveries
penerimaan kembali atas aset keuangan yang from financial assets which were written off in
telah dihapusbukukan pada periode sebelumnya the previous period are recorded as other
dicatat sebagai pendapatan operasional lainnya operating income in the statement of profit or
pada laporan laba rugi. loss.
Page 550
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/31 Exhibit E/31
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI YANG MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
m. Beban dibayar di muka m. Prepaid expenses
Beban dibayar di muka diamortisasi selama Prepaid expenses are amortized over the
masa manfaat masing-masing biaya dengan beneficial periods using the straight-line
menggunakan metode garis lurus. method.
n. Aset tetap dan penyusutan n. Fixed assets and depreciation
Bank menerapkan kebijakan akuntansi model Bank applies revaluation model as accounting
revaluasi untuk aset tetap tanah dan bangunan. policy for land and buildings. For fixed assets
Untuk aset tetap selain tanah dan bangunan other than land and buildings, it applies cost
menggunakan model biaya. model.
Tanah dan bangunan disajikan sebesar nilai Land and buildings are shown at fair value, less
wajar, dikurangi akumulasi penyusutan untuk accumulated depreciation for buildings.
bangunan. Penilaian terhadap tanah dan Valuation of land and buildings are performed
bangunan dilakukan oleh penilai independen by external independent valuers with certain
eksternal yang telah memiliki sertifikasi. qualification. Valuation is performed with
Penilaian atas aset tersebut dilakukan secara sufficient regularity to ensure that the fair
berkala untuk memastikan bahwa nilai wajar value of a revalued asset does not differ
aset yang direvaluasi tidak berbeda secara materially from its carrying amount. Any
material dengan nilai tercatatnya. Akumulasi accumulated depreciation at the date of
penyusutan pada tanggal revaluasi dieliminasi revaluation is eliminated against the gross
terhadap nilai tercatat bruto aset, dan nilai carrying amount of the asset, and the net
bersihnya disajikan kembali sebesar nilai amount is restated to the revalued amount of
revalusian aset tetap. the asset.
Jika nilai wajar dari aset yang direvaluasi If the fair value of the revalued asset changes
mengalami perubahan yang signifikan dan significantly, it is necessary to revaluate on an
fluktuatif, maka perlu direvaluasi secara annual basis, whereas if the fair value of the
tahunan, sedangkan jika nilai wajar dari aset revaluated asset does not change significantly,
yang direvaluasi tidak mengalami perubahan it is necessary to revaluate at a minimum every
yang signifikan dan fluktuatif, maka perlu 5 years.
dilakukan revaluasi paling kurang 5 tahun
sekali.
Kenaikan nilai tercatat yang timbul dari Increases in the carrying amount arising on
revaluasi tanah dan bangunan dicatat sebagai revaluation of land and buildings is recorded in
“Selisih Lebih Revaluasi Aset Tetap” dan “Revaluation Surplus of Fixed Assets” and
disajikan sebagai “Penghasilan Komprehensif presented as “Other Comprehensive Income”.
Lain”. Penurunan nilai tercatat yang timbul dari Decrease in carrying amount as a result of
penurunan nilai, jika ada, dicatat sebagai beban impairment, if any, is recorded as expenses in
pada tahun berjalan. Apabila aset tersebut the current year. If the asset has a balance on
memiliki saldo “Selisih Lebih Revaluasi Aset its “Revaluation Surplus of Fixed Assets”, the
Tetap”, maka penurunan nilai dibebankan pada impairment loss is charged to “Revaluation
“Selisih Lebih Revaluasi Aset Tetap” yang Surplus of Fixed Assets” which presented as
disajikan pada “Penghasilan Komprehensif “Other Comprehensive Income” and the
Lain”, dan saldonya diakui sebagai beban tahun balance is charged to current year’s expenses.
berjalan.
Aset tetap selain tanah dan bangunan awalnya Fixed assets other than land and buildings are
diakui sebesar biaya perolehan, yang terdiri initially recognized at cost, which comprises its
atas harga perolehan dan biaya-biaya tambahan purchase price and any costs directly
yang dapat diatribusikan langsung untuk attributable in bringing the asset to the
membawa aset ke lokasi dan kondisi yang location and condition necessary for it to be
diinginkan supaya aset tersebut siap digunakan capable of operating in the manner intended by
sesuai dengan maksud manajemen. management.
Setelah pengakuan awal, aset tetap, kecuali Subsequent to initial recognition, fixed assets,
tanah dan bangunan, dinyatakan pada biaya except for land and buildings, are carried at
perolehan dikurangi akumulasi penyusutan dan cost less any subsequent accumulated
rugi penurunan nilai. depreciation and impairment losses.
Page 551
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/32 Exhibit E/32
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI YANG MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
n. Aset tetap dan penyusutan (Lanjutan) n. Fixed assets and depreciation (Continued)
Penyusutan dihitung berdasarkan metode garis Depreciation is computed using the straight-
lurus berdasarkan tarif sebagai berikut: line method based on rate as follows:
Taksiran Tarif
masa manfaat/ penyusutan/
Estimated Depreciation
useful life rate
Bangunan dan prasarana 30 tahun/year 3,3% Buildings and improvements
Mesin pembangkit tenaga listrik 10 tahun/year 10% Power generator
Perabot dan peralatan kantor 3 - 5 tahun/year 20% - 33,3% Furniture and office equipment
Kendaraan bermotor 8 tahun/year 12,5% Motor vehicles
Perabot dan peralatan kantor terdiri dari Furniture and office equipment consists of
instalasi, ATM, CRM, perangkat keras komputer, installation, ATM, CRM, computer hardware,
peralatan komunikasi dan peralatan kantor communication and other office equipment.
lainnya.
Penilaian aset tetap dilakukan atas penurunan The carrying amounts of fixed assets are
dan kemungkinan penurunan nilai wajar aset reviewed for impairment when events or
jika terjadi peristiwa atau perubahan keadaan changes in circumstances indicate that the
yang mengindikasikan bahwa nilai tercatat carrying values may not be fully recoverable.
mungkin tidak dapat seluruhnya terealisasi.
Jumlah tercatat aset tetap dihentikan An item of fixed assets is derecognized upon
pengakuannya pada saat dilepaskan atau saat disposal or when no future economic benefits
tidak ada manfaat ekonomis masa depan yang are expected from its use or disposal. Any gain
diharapkan dari penggunaan atau or loss arising on derecognition of the asset
pelepasannya. Laba atau rugi yang timbul dari (calculated as the difference between the net
penghentian pengakuan aset (dihitung sebagai disposal proceeds and the carrying amount of
perbedaan antara jumlah bersih hasil pelepasan the asset) is included in the statement of profit
dan jumlah tercatat dari aset) dimasukkan or loss and other comprehensive income in the
dalam laporan laba rugi dan penghasilan year the asset is derecognized.
komprehensif lain pada tahun aset tersebut
dihentikan pengakuannya.
Pada setiap akhir tahun buku, nilai residu, masa At each financial year end, the assets’ residual
manfaat dan metode penyusutan ditelaah, dan values, useful lives and methods of
jika sesuai dengan keadaan, disesuaikan secara depreciation are reviewed, and adjusted
prospektif. prospectively as appropriate.
Akumulasi biaya konstruksi aset tetap The accumulated costs of construction of fixed
dikapitalisasi dan dicatat sebagai “Aset dalam assets are capitalized and recognized as “Assets
Pembangunan”. Biaya tersebut direklasifikasi Under Construction”. These costs are
ke akun aset tetap pada saat proses konstruksi reclassified to the related fixed asset account
atau pemasangan selesai. when the construction or installation is
completed.
Beban pemeliharaan dan perbaikan dibebankan Repairs and maintenance are taken to the
pada laporan laba rugi dan penghasilan statement of profit or loss and other
komprehensif lain pada saat terjadinya. Beban comprehensive income when these are
pemugaran dan penambahan dalam jumlah incurred. The cost of major renovation and
besar dikapitalisasi kepada jumlah tercatat aset restoration is included in the carrying amount
tetap terkait bila besar kemungkinan manfaat of the related fixed asset when it is probable
ekonomi masa depan menjadi lebih besar dari that future economic benefits in excess of the
standar kinerja awal yang ditetapkan originally assessed standard of performance of
sebelumnya dan disusutkan sepanjang sisa masa the existing asset is depreciated over the
manfaat aset tetap terkait. remaining useful life of the related asset.
Page 552
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/33 Exhibit E/33
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI YANG MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
n. Aset tetap dan penyusutan (Lanjutan) n. Fixed assets and depreciation (Continued)
Biaya pengurusan legal hak atas tanah dalam The legal cost of land rights in the form of
bentuk Hak Guna Usaha (“HGU”), Hak Guna Business Usage Rights (“HGU”), Building Usage
Bangunan (“HGB”) dan Hak Pakai (“HP”) ketika Right (“HGB”) and Usage Rights (“HP”) when
tanah diperoleh pertama kali diakui sebagai the land was initially acquired are recognized
bagian dari biaya perolehan tanah pada akun as part of the cost of the land under the “Fixed
“Aset Tetap”. Biaya pengurusan perpanjangan Assets”. The extension or the legal renewal
atau pembaruan legal hak atas tanah diakui costs of land rights were recognized as
sebagai aset tak berwujud dan diamortisasi intangible assets and were amortized over the
sepanjang umur hak hukum atau umur ekonomi shorter of the rights' legal life and land's
tanah, mana yang lebih pendek. economic life.
o. Aset tak berwujud o. Intangible assets
Aset tak berwujud yang dimiliki Bank terdiri dari Intangible assets owned by the Bank comprised
perangkat lunak. software.
Perangkat lunak pada awalnya diukur sebesar Software is initially measured at acquisition
biaya perolehan yang mencakup semua biaya costs, which includes any directly attributable
yang dapat diatribusikan secara langsung dalam costs of preparing the asset for its intended
mempersiapkan aset tersebut sehingga siap use. Subsequent to initial recognition, software
untuk digunakan. Setelah pengakuan awal, is measured at cost less accumulated
perangkat lunak diukur sebesar biaya perolehan amortization and accumulated impairment
dikurangi akumulasi amortisasi dan akumulasi losses.
rugi penurunan nilai aset.
Pengeluaran selanjutnya yang jumlahnya Significant subsequent expenditure on software
signifikan akan dikapitalisasi hanya jika assets is capitalized only when it increases the
pengeluaran tersebut menambah manfaat future economic benefits embodied in the
ekonomis aset yang bersangkutan di masa specific asset to which it relates. All other
mendatang. Pengeluaran lainnya dibebankan expenditures are expensed as incurred.
pada saat terjadinya.
Perangkat lunak diamortisasi berdasarkan Software is amortized over the estimated
taksiran masa manfaat ekonomis aset selama useful life of 5 years using the straight-line
5 tahun dengan menggunakan metode garis method or with amortization rate of 20% from
lurus atau dengan tarif amortisasi sebesar 20% the date that it is available for use.
sejak tanggal dimana aset siap untuk
digunakan.
p. Agunan yang diambil alih p. Foreclosed collaterals
Agunan yang diambil alih (AYDA) adalah aset Foreclosed asset (AYDA) is an asset obtained by
yang diperoleh Bank, baik melalui pelelangan the Bank, either through auctions or outside of
maupun di luar pelelangan berdasarkan auctions on the basis of voluntary submission by
penyerahan secara sukarela oleh pemilik the owner of the collateral or by the approval
agunan atau berdasarkan kuasa untuk menjual to sell outside the auction of the collateral
di luar lelang dari pemilik agunan dalam hal owner in the event that the debtor could not
debitur tidak memenuhi liabilitasnya kepada fulfill its obligations to the Bank. AYDA
Bank. AYDA merupakan jaminan kredit yang represent loan collateral that were taken over
diberikan yang telah diambil alih sebagai bagian as part of loans settlement and presented in
dari penyelesaian kredit yang diberikan dan the account “Other assets”.
disajikan pada akun “Aset lain-lain”.
Page 553
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/34 Exhibit E/34
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI YANG MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
p. Agunan yang diambil alih (Lanjutan) p. Foreclosed collaterals (Continued)
AYDA dinyatakan sebesar nilai realisasi bersih AYDA are stated at net realizable value or at
atau sebesar nilai tercatat dari kredit, yang loan carrying amount, whichever is lower. Net
mana yang lebih rendah. Nilai realisasi bersih realizable value is the fair value of foreclosed
adalah nilai wajar agunan yang diambil alih assets less estimated costs to sell the
dikurangi dengan estimasi biaya untuk menjual collateral. The Bank does not recognize any
agunan tersebut. Bank tidak mengakui gain arising from the foreclosure of assets. The
keuntungan pada saat pengambilalihan agunan. excess of the outstanding loan balance over the
Selisih lebih saldo kredit di atas nilai realisasi net realizable value of the foreclosed assets is
bersih dari agunan yang diambil alih dibebankan charged to the allowance for impairment
ke dalam akun cadangan kerugian penurunan losses. The difference between the value of the
nilai aset. Selisih antara nilai agunan yang foreclosed assets and the proceeds of sale is
diambil alih dengan hasil penjualannya diakui recognized as a gain or loss at the time of sale.
sebagai keuntungan atau kerugian pada saat
penjualan.
Manajemen mengevaluasi nilai agunan yang Management evaluates the value of foreclosed
diambil alih secara berkala. Penyisihan kerugian collaterals periodically. An allowance for
agunan yang diambil alih dibentuk berdasarkan possible losses foreclosed assets is provided
penurunan nilai agunan yang diambil alih. based on the impairment of foreclosed
collaterals.
Beban perbaikan (reconditioning cost) yang Reconditioning costs arising after foreclosure
timbul setelah pengambilalihan agunan capitalized in the accounts of the foreclosed
dikapitalisasi dalam akun agunan yang diambil collaterals.
alih tersebut.
Bila terjadi penurunan nilai yang bersifat If there is permanent decline in value, the
permanen, maka nilai tercatatnya dikurangi carrying amount of foreclosed collaterals is
untuk mengakui penurunan tersebut dan written down to recognize such permanent
kerugiannya dibebankan dalam laporan laba decline in value. Any such write-down is
rugi. recognized in the statement of profit or loss.
q. Liabilitas segera q. Liabilities due immediately
Liabilitas segera dicatat pada saat timbulnya This account is recorded at the time the
kewajiban atau diterimanya perintah obligations occur or upon receipt of transfer
pemindah-bukuan dari nasabah maupun dari orders from customers or other banks.
bank lain.
Liabilitas segera dicatat berdasarkan biaya Liabilities due immediately are stated at
perolehan diamortisasi dan diklasifikasikan amortized cost and classified as other financial
sebagai liabilitas keuangan lainnya. liabilities.
r. Simpanan dari nasabah r. Deposits from customers
Giro merupakan simpanan nasabah yang dapat Current accounts represent customer funds
digunakan sebagai alat pembayaran, yang which can be use as payment instruments and
penarikannya dapat dilakukan setiap saat can be withdrawn at any time through cheque
melalui cek atau dengan cara pemindahbukuan or transferred through current account drafts
dengan bilyet giro dan sarana perintah and other transfer instruction media.
pembayaran lainnya.
Tabungan merupakan simpanan nasabah yang Savings accounts represent customer funds
penarikannya hanya dapat dilakukan nasabah which can be withdrawn by the depositors only
sesuai dengan persyaratan tertentu yang under certain conditions. Savings accounts are
disepakati. Tabungan dinyatakan sebesar nilai stated at the agreed amounts due to the
kewajiban pada pemilik tabungan. depositors.
Page 554
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/35 Exhibit E/35
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI YANG MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
r. Simpanan dari nasabah (Lanjutan) r. Deposits from customers (Continued)
Deposito berjangka merupakan simpanan Time deposits represent customer funds which
nasabah yang penarikannya hanya dapat can be withdrawn by the depositors only on
dilakukan pada waktu tertentu dan dinyatakan specific maturity dates and stated at the
sebesar nilai nominal yang tercantum dalam nominal amounts stated in the certificates
sertifikat yang diterbitkan oleh Bank, sesuai issued by the Bank, based on the agreements
dengan perjanjian antara nasabah dengan Bank. between the depositors and the Bank.
Simpanan nasabah diklasifikasikan sebagai Deposits from customers are classified as other
liabilitas keuangan yang diukur pada biaya financial liabilities and measured at amortized
perolehan diamortisasi menggunakan suku cost using the effective interest rate.
bunga efektif. Biaya tambahan yang dapat Incremental costs directly attributable to the
diatribusikan secara langsung dengan perolehan acquisition of deposits from customers are
simpanan nasabah dikurangkan dari jumlah deducted from the amount of deposits.
simpanan yang diterima.
s. Simpanan dari bank lain s. Deposits from other banks
Simpanan dari bank lain terdiri dari liabilitas Deposits from other banks represent liabilities
terhadap bank lain, baik lokal maupun luar to local and overseas banks, in the form of
negeri, dalam bentuk giro, tabungan, deposito current accounts, savings accounts, time
berjangka dan call money. deposits and call money.
Simpanan dari bank lain diklasifikasikan sebagai Deposits from other banks are classified as
liabilitas keuangan lain yang diukur dengan other financial liabilities which are measured
biaya perolehan diamortisasi dengan at amortized cost using effective interest rate
menggunakan metode suku bunga efektif. Biaya method. Incremental costs directly
tambahan yang dapat diatribusikan secara attributable to the acquisition of deposits from
langsung dengan perolehan simpanan dari bank other banks are deducted from the amount of
lain dikurangkan dari jumlah simpanan yang deposits.
diterima.
t. Pinjaman yang diterima t. Borrowings
Pinjaman diterima merupakan dana yang diterima Borrowings are funds received from other bank,
dari bank lain, Bank Indonesia atau pihak lain Bank Indonesia or other parties with payment
dengan liabilitas pembayaran kembali sesuai obligation based on borrowings agreement.
dengan persyaratan perjanjian pinjaman.
Pinjaman diterima diakui sebesar nilai wajar pada Borrowings are initially recognised at fair value and
awalnya dan selanjutnya diukur sebesar biaya subsequently measured at amortised cost using the
perolehan diamortisasi dengan menggunakan effective interest rate method. Amortised cost is
metode suku bunga efektif. Biaya perolehan calculated by taking into account any discount or
diamortisasi dihitung dengan memperhitungkan premium related to the initial recognition of
adanya diskonto atau premi terkait dengan borrowings and transaction costs are an integral
pengakuan awal pinjaman diterima dan biaya part of the effective interest rate method.
transaksi merupakan bagian tidak terpisahkan dari
metode suku bunga efektif.
Page 555
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/36 Exhibit E/36
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI YANG MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
u. Pendapatan dan beban bunga u. Interest income and expense
Pendapatan dan beban bunga untuk semua Interest income and expense for all interest-
instrumen keuangan yang dikenakan suku bunga bearing financial instruments are recognized in
diakui pada laporan laba rugi dan penghasilan the statement of profit or loss and other
komprehensif lain dengan menggunakan comprehensive income using the effective
metode suku bunga efektif. Suku bunga efektif interest rate method. The effective interest
adalah suku bunga yang secara tepat rate is the rate that exactly discounts the
mendiskontokan estimasi pembayaran atau estimated future cash payments or receipts
penerimaan kas di masa datang selama through the expected life of the financial
perkiraan umur dari aset keuangan atau assets and financial liabilities (or, where
liabilitas keuangan (atau, jika lebih tepat, appropriate, a shorter period) to obtain net
digunakan periode yang lebih singkat) untuk carrying amount of the financial asset or
memperoleh nilai tercatat bersih dari instrumen financial liability. When calculating the
keuangan atau liabilitas keuangan. Pada saat effective interest rate, the Bank estimates
menghitung suku bunga efektif, Bank future cash flows considering all contractual
mengestimasi arus kas di masa datang dengan terms of the financial instrument but not
mempertimbangkan seluruh persyaratan future credit losses. This calculation includes
kontraktual dalam instrumen keuangan all commissions, fees, and other forms received
tersebut, tetapi tidak mempertimbangkan by the parties in the contract which are an
kerugian kredit di masa mendatang. integral part of the effective interest rate,
Perhitungan ini mencakup seluruh komisi, transaction costs, and all other premiums or
provisi dan bentuk lain diterima oleh para pihak discounts.
dalam kontrak yang merupakan bagian tidak
terpisahkan dari suku bunga efektif, biaya
transaksi dan seluruh premi atau diskon lainnya.
Jika aset keuangan atau kelompok aset If a financial asset or group of similar financial
keuangan serupa telah diturunkan nilainya assets’ value has diminished as a result of
sebagai akibat kerugian penurunan nilai, maka impairment losses, interest income
pendapatan bunga yang diperoleh setelahnya subsequently obtained is recognized based on
diakui berdasarkan suku bunga efektif yang the effective interest rate used to discount
digunakan untuk mendiskonto arus kas masa future cash flows in calculating impairment
datang dalam menghitung kerugian penurunan losses.
nilai.
Kredit yang pembayaran angsuran pokok atau Loans for which the principal or interest has
bunganya telah lewat 90 (sembilan puluh) hari been past due for 90 (ninety) days or more, or
atau lebih setelah jatuh tempo, atau kredit where reasonable doubt exists as to its timely
yang pembayarannya secara tepat waktu collection, are generally classified as impaired
diragukan, secara umum diklasifikasikan loans.
sebagai kredit yang mengalami penurunan nilai
(impairment).
v. Pendapatan provisi dan komisi v. Fees and commission income
Pendapatan provisi dan komisi yang berkaitan Fees and commissions directly related to
langsung dengan kegiatan pinjaman, atau lending activities, or fee and commission
pendapatan provisi dan komisi yang berhubungan income which relates to a specific period, is
dengan jangka waktu tertentu, diamortisasi sesuai amortized over the term of the contract using
dengan jangka waktu kontrak menggunakan the effective interest rate method and
metode suku bunga efektif dan diklasifikasikan classified as part of interest income in the
sebagai bagian dari pendapatan bunga pada laporan statement of profit or loss and other
laba rugi dan penghasilan komprehensif lain. comprehensive income.
Pendapatan provisi dan komisi yang tidak berkaitan Fees and commissions that are not related to the
dengan kegiatan pemberian kredit atau suatu credit activity or a period of time and/or
jangka waktu dan/atau terkait dengan pemberian associated with the service provided, are
suatu jasa, diakui sebagai pendapatan pada saat recognized as revenue at the time of the
terjadinya transaksi dan dicatat pada akun transaction and recorded under other operating
pendapatan operasional lainnya. income.
Page 556
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/37 Exhibit E/37
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI YANG MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
w. Transaksi sewa w. Lease transaction
Bank telah merapkan PSAK 116 “Sewa” sejak Bank has applied PSAK 116 “Lease” since on
tanggal 1 Januari 2020. 1 January 2020.
Pada tanggal permulaan kontrak, Bank menilai At the inception of a contract, the Bank assesses
apakah kontrak merupakan atau mengandung whether the contract is or contains a lease.
sewa. Suatu kontrak merupakan atau mengandung A contract is or contains a lease if the contract
sewa jika kontrak tersebut memberikan hak untuk conveys the right to control the use of an identified
mengendalikan penggunaan aset identifikasian assets for a period of time in exchange for
selama suatu jangka waktu untuk dipertukarkan consideration. The Bank can choose not to
dengan imbalan. Perseroan dapat memilih untuk recognize the right-of-use asset and lease
tidak mengakui aset hak-guna dan liabilitas sewa liabilities for:
untuk:
• Sewa jangka pendek; dan • Short-term lease; and
• Sewa yang aset pendasarnya bernilai • Leases of low value assets.
rendah.
Untuk menilai apakah kontrak memberikan hak To assess whether a contract conveys the right
untuk mengendalikan penggunaan aset to control the use of an identified asset, the
identifikasian, Bank harus menilai apakah: Bank shall assess whether:
• Bank memiliki hak untuk mendapatkan • The Bank has the right to obtain
secara substansial seluruh manfaat ekonomi substantially all the economic benefit from
dari penggunaan aset identifikasian; dan use of the asset throughout the period of
use; and
• Bank memiliki hak untuk mengarahkan • The Bank has the right to direct the use of
penggunaan aset identifikasian. Bank the asset. The Bank has described when it
memiliki hak ini ketika Bank memiliki hak has decision-making rights that are the
untuk pengambilan keputusan yang relevan most relevant to changing how and for what
tentang bagaimana dan untuk tujuan apa purpose the asset is used are
aset digunakan telah ditentukan predetermined:
sebelumnya:
1. Bank memiliki hak untuk 1. The Bank has the right to operate the
mengoperasikan aset; asset;
2. Bank telah mendesain aset dengan cara 2. The Bank has designed the asset in
menetapkan sebelumnya bagaimana dan a way that predetermine how and for
untuk tujuan apa aset akan digunakan what purpose it will be used.
selama periode penggunaan.
Pada tanggal permulaan sewa, Bank mengakui aset The Bank recognizes a right-of-use asset and
hak-guna dan liabilitas sewa. Aset hak-guna diukur a leases liability at the leases commencement
pada biaya perolehan, dimana meliputi jumlah date. The right-of-use asset is initially measured at
pengukuran awal liabilitas sewa yang disesuaikan cost, which comprises the initial amount of the
dengan pembayaran sewa yang dilakukan pada atau leases liability adjusted for any leases payment
sebelum tanggal permulaan, ditambah dengan made at or before the commencement date, plus
biaya langsung awal yang dikeluarkan. Aset hak- any initial direct cost incurred. The right-of-use
guna diamortisasi dengan menggunakan metode asset is amortized over the straight-line method
garis lurus sepanjang jangka waktu sewa. throughout the lease term.
Liabilitas sewa diukur pada nilai kini The lease liability is initially measured at the
pembayaran sewa yang belum dibayar pada present value of the lease payments that are
tanggal permulaan, didiskontokan dengan not paid at the commencement date,
menggunakan suku bunga implisit dalam sewa discounted using the interest rate implicit in
atau jika suku bunga tersebut tidak dapat the lease or, if that right cannot be readily
ditentukan, maka menggunakan suku bunga determined, using incremental borrowing rate.
pinjaman inkremental.
Page 557
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/38 Exhibit E/38
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI YANG MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
w. Transaksi sewa (Lanjutan) w. Lease transaction (Continued)
Pembayaran sewa dialokasikan menjadi bagian Each lease payment is allocated into the lease
pokok dan biaya bunga. Biaya bunga dibebankan liabilities and interest cost. The interest cost is
pada laba rugi selama periode sewa sehingga charged to profit or loss over the leases period
menghasilkan tingkat suku bunga periodik yang so as to produce a constant periodic rate of
konstan atas saldo liabilitas untuk setiap interest on the remaining balance of the
periode. liability for each period.
Bank menyajikan aset hak-guna sebagai bagian The Bank presents right-of-use assets as part of
dari “Aset lain-lain” di dalam laporan posisi “Other assets” in the statement of financial
keuangan. position.
x. Perpajakan x. Taxation
Beban pajak terdiri dari beban pajak kini dan Current tax expense comprises of current and
beban pajak tangguhan. Beban pajak diakui deferred tax. Income tax expense is recognized
pada laba rugi, kecuali untuk komponen yang in profit or loss except to the extent that it
diakui secara langsung di ekuitas atau di relates to items recognized directly in equity or
penghasilan komprehensif lain. in other comprehensive income.
Beban pajak kini merupakan estimasi utang atau Current tax expense is an estimate of tax payable
pengembalian pajak yang dihitung atas laba atau or tax refund which was calculated on taxable
rugi kena pajak untuk tahun yang bersangkutan, profit or loss for the year, using the tax rates and
dengan menggunakan tarif pajak dan peraturan tax regulations that have been enacted or
perpajakan yang berlaku atau secara substansial substantively enacted at the reporting date and
telah berlaku pada tanggal pelaporan dan termasuk include adjustments made for the previous year’s
penyesuaian yang dibuat untuk penyisihan pajak tax allowance, either to reconcile income tax with
tahun sebelumnya, baik untuk merekonsiliasi pajak tax reported in annual returns, or to account for
penghasilan dengan pajak yang dilaporkan di surat differences arising from tax audits. Current tax
pemberitahuan tahunan, atau untuk payable or refundable is measured using the best
memperhitungkan perbedaan yang muncul dari estimate of the amount expected to be paid or
pemeriksaan pajak. Utang atau restitusi pajak kini received, taking into consideration the
diukur menggunakan estimasi terbaik atas jumlah uncertainties associated with the complexity of tax
yang diperkirakan akan dibayar atau diterima, regulations.
dengan mempertimbangkan ketidakpastian terkait
dengan kompleksitas peraturan pajak.
Pajak tangguhan dihitung dengan menggunakan Deferred tax is provided using the liability method,
metode liabilitas, terhadap semua perbedaan on all temporary differences at the statement of
temporer pada tanggal laporan posisi keuangan financial position date between the tax base of
antara aset dan liabilitas menurut pajak dan nilai assets and liabilities and their carrying amounts for
tercatatnya untuk tujuan pelaporan keuangan. financial reporting purposes. Deferred tax assets
Pajak tangguhan dihitung dengan menggunakan and liabilities are measured at the tax rates (and
tarif pajak (dan peraturan pajak) yang berlaku atau tax laws) that have been enacted or substantively
yang secara substansif diberlakukan pada tahun enacted to the year when the asset is realized or
dimana aset tersebut direalisasikan atau liabilitas the liability is settled.
tersebut diselesaikan.
Aset pajak tangguhan diakui apabila besar Deferred tax assets are recognized when it is
kemungkinan jumlah penghasilan kena pajak di probable that the amount of taxable income in
masa depan akan memadai untuk dikompensasi the future will be adequate to compensate for
dengan perbedaan temporer yang masih dapat the temporary differences that can be utilized.
dimanfaatkan.
Aset dan liabilitas pajak tangguhan dapat saling Assets and liabilities of deferred tax can be offset
hapus apabila terdapat hak yang berkekuatan when there is a legally enforceable right to offset
hukum untuk melakukan saling hapus antara aset between current tax assets against current tax
pajak kini dengan liabilitas pajak kini dan apabila liabilities and when the assets and liabilities of
aset dan liabilitas pajak tangguhan dikenakan oleh deferred tax relate to income taxes levied by the
otoritas perpajakan yang sama, baik atas Bank kena same taxation authority on either the same taxable
pajak yang sama ataupun berbeda dan adanya niat Bank or different taxable entities where there is an
untuk melakukan penyelesaian saldo-saldo tersebut intention to settle the balances on a net basis.
secara bersih.
Page 558
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/39 Exhibit E/39
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI YANG MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
y. Provisi y. Provisions
Provisi diakui jika Bank memiliki liabilitas kini Provisions are recognized when the Bank has a
(baik bersifat hukum maupun bersifat present obligation (legal or constructive)
konstruktif) sebagai akibat peristiwa masa lalu, where, as a result of a past event, it is probable
besar kemungkinannya penyelesaian liabilitas that an outflow of resources embodying
tersebut akan mengakibatkan arus keluar economic benefits will be required to settle the
sumber daya yang mengandung manfaat obligation and a reliable estimate can be made
ekonomi dan estimasi yang andal mengenai of the amount of the obligation.
jumlah kewajiban tersebut dapat dibuat.
Provisi ditelaah pada setiap tanggal pelaporan Provisions are reviewed at each reporting date
dan disesuaikan untuk mencerminkan estimasi and adjusted to reflect the current best
terbaik yang paling kini. Jika arus keluar sumber estimate. If it is no longer probable that an
daya untuk menyelesaikan kewajiban outflow of resources embodying economic
kemungkinan besar tidak terjadi, maka provisi benefits will be required to settle the
dibatalkan. obligation, the provision is reversed.
z. Laba per saham dasar z. Basic earnings per share
Laba per saham dasar dihitung dengan membagi Basic earnings per share is computed by
laba tahun berjalan dengan jumlah rata-rata dividing income for the year by the weighted
tertimbang saham yang ditempatkan dan average number of issued and fully paid shares
disetor penuh pada periode yang bersangkutan. during the related period.
aa. Dividen aa. Dividends
Pembagian dividen kepada para pemegang Dividend distribution to the shareholders is
saham diakui sebagai liabilitas dalam laporan recognized as a liability in the financial
keuangan pada periode ketika dividen tersebut statements in the period in which the dividends
disetujui oleh para pemegang saham. are approved by the shareholders.
ab. Imbalan kerja dan dana pensiun ab. Employee benefits and pension plan
Imbalan kerja jangka pendek Short-term employee benefits
Imbalan kerja jangka pendek seperti upah, iuran Short-term employee benefits such as wages, social
jaminan sosial, cuti jangka pendek, bonus dan security contributions, short-term compensated
imbalan non-moneter lainnya diakui selama leaves, bonuses and other non-monetary benefits
periode jasa diberikan. Imbalan kerja jangka are recognized during the period when services
pendek diukur sebesar jumlah yang tidak have been rendered. Short-term employee
didiskontokan. benefits are measured using undiscounted
amounts.
Liabilitas imbalan kerja Employee benefits liabilities
Imbalan pasca-kerja dicadangkan dan diakui The post-employment benefits are accrued and
sebagai biaya ketika jasa telah diberikan oleh recognized as expense when services have been
pegawai yang menjadi peserta program pensiun rendered by qualified employees. The benefits are
Bank. Imbalan kerja diatur sebagaimana oleh regulated as per Law No. 6/2023, Government
Undang-undang No. 6/2023, Peraturan Pemerintah Regulation No. 35/2021 and Collective Labor
No. 35/2021 dan Perjanjian Kerja Bersama. Agreement.
Imbalan pasca-kerja dan imbalan kerja jangka The post-employment benefits and other long-
panjang lainnya secara aktuaris ditentukan term employee benefits are actuarially
berdasarkan metode Projected Unit Credit. determined using the Projected Unit Credit
Method.
Page 559
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/40 Exhibit E/40
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI YANG MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
ab. Imbalan kerja dan dana pensiun (Lanjutan) ab. Employee benefits and pension plan
(Continued)
Liabilitas imbalan kerja (Lanjutan) Employee benefits liabilities (Continued)
Pengukuran kembali atas liabilitas (aset) Remeasurement of defined benefit liabilities
imbalan pasti bersih, yang diakui sebagai (assets), net, which is recognized as other
penghasilan komprehensif lain tidak comprehensive income is not reclassified to
direklasifikasi ke laba rugi pada periode profit or loss in the subsequent periods.
berikutnya.
Pengukuran kembali atas liabilitas (aset) imbalan Remeasurement of defined benefit liabilities
pasti bersih, yang diakui sebagai penghasilan (assets) net, which is recognized as other
komprehensif lain, terdiri atas: comprehensive income consist of:
(i) Keuntungan dan kerugian aktuarial. (i) Actuarial gain and losses.
(ii) Imbal hasil atas aset program, tidak termasuk (ii) Return on plan assets, excluding amounts
jumlah yang dimasukkan dalam bunga bersih that is included in net interest on liabilities
atas liabilitas (aset). (assets).
(iii) Setiap perubahan dampak batas aset, tidak (iii) The effect of the asset ceiling, excluding
termasuk jumlah yang dimasukkan dalam amounts included in the net interest of
bunga bersih atas liabilitas (aset). liabilities (assets).
Untuk imbalan kerja jangka panjang lain atas For other long-term employee benefits: current
biaya jasa kini, biaya bunga bersih atas liabilitas service cost, net interest expense of net
(aset) imbalan pasti bersih, dan pengukuran defined benefit assets liabilities (assets), and
kembali liabilitas (aset) imbalan pasti bersih re-measurement of liability (asset) is
langsung diakui pada laporan laba rugi dan recognized immediately in the current period
penghasilan komprehensif lain periode statement of profit or loss and other
berjalan. comprehensive income.
Biaya jasa lalu diakui sebagai beban pada Past service costs are recognized as expense at
tanggal yang lebih awal antara ketika the earlier date between the amendments or
amendemen atau kurtailmen program terjadi, curtailment program occurs, and when the
dan ketika biaya restrukturisasi atau pesangon costs of restructuring or severance is
diakui, sehingga biaya jasa lalu yang belum recognized, therefore, unvested past service
vested tidak lagi dapat ditangguhkan dan diakui cost can no longer be deferred and recognized
selama periode vesting masa depan. over the future vesting period.
Bank memiliki Program Pengelolaan Dana The Bank has a Post-Employment Compensation
Kompensasi Pascakerja (PPDKP) yang mana Bank Fund Management Program (PPDKP) whereby
akan membayar iuran kepada sebuah entitas the Bank will pay contributions to a separate
yang terpisah (dana pensiun) dan tidak memiliki entity (pension fund) and has no legal or
liabilitas hukum atau konstruktif untuk constructive liability to pay further
membayar kontribusi lebih lanjut. contributions.
Jumlah kewajiban diestimasi atas imbalan kerja The amount of estimated liabilities were based on
tersebut didasarkan pada perhitungan aktuaris the calculation of independent actuary, whereby
independen yang merupakan jumlah tertinggi the obligation represented the highest amount
antara ketentuan yang diatur dalam Peraturan between Government Regulation No. 35/2021
Pemerintah No. 35/2021 dibandingkan dengan dana compared to defined contribution retirement plan
pensiun pasti diselenggarakan oleh Bank sesuai held by the “Perjanjian Kerja Bersama” between
dengan “Perjanjian Kerja Bersama” antara Bank Bank and employees.
dan karyawan.
Page 560
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/41 Exhibit E/41
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI YANG MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
ac. Transaksi dengan pihak-pihak berelasi ac. Transactions with related parties
Bank mempunyai transaksi dengan pihak-pihak The Bank has transactions with related parties as
berelasi sebagaimana didefinisikan dalam defined in PSAK 224, “Related Party Disclosures”.
PSAK 224, “Pengungkapan Pihak-pihak Berelasi”.
Transaksi ini dilakukan berdasarkan persyaratan The transactions are made based on terms agreed
yang disetujui oleh kedua belah pihak, dimana by both parties, whereas such terms may not be
persyaratan tersebut mungkin tidak sama dengan the same as those transactions with unrelated
transaksi lain yang dilakukan dengan pihak-pihak parties.
yang tidak berelasi.
ad. Biaya emisi saham ad. Shares issuance costs
Biaya-biaya yang terjadi sehubungan dengan The cost related to the public offering of shares
penawaran saham kepada masyarakat (termasuk (including pre-emptive rights issues) are deducted
penerbitan hak memesan efek terlebih dahulu) from the proceeds and presented as a deduction
dikurangkan langsung dari hasil emisi dan disajikan from the “Additional Paid-In Capital, Net”
sebagai pengurang pada akun “Tambahan Modal account, under equity section in the statement of
Disetor, Bersih” sebagai bagian dari ekuitas pada financial position.
laporan posisi keuangan.
ae. Segmen operasi ae. Operating segment
Informasi segmen disusun sesuai dengan kebijakan Segment information is prepared using the
akuntansi yang dianut dalam penyusunan laporan accounting policies adopted for preparing and
keuangan. Bank melaporkan informasi segmen presenting the financial statement. The Bank
berdasarkan segmen geografis sesuai kebijakan reports segment information based on
pelaporan internal bank. geographical segment in accordance with the
Bank’s internal reporting policy.
Sebuah segmen geografis menyediakan jasa di A geographical segment is engaged in providing
dalam lingkungan ekonomi tertentu yang memiliki services within a particular economic environment
risiko serta tingkat pengembalian yang berbeda that are subject to risk and return that are
dengan segmen operasi lainnya yang berada dalam different from those operating segment in other
lingkungan ekonomi lain. economic environments.
af. Penurunan nilai aset non-keuangan af. Impairment of non-financial assets
Pada tanggal pelaporan, Bank menilai apakah The Bank assesses at reporting date whether
terdapat indikasi suatu aset mengalami penurunan there is an indication that an asset may be
nilai. Jika terdapat indikasi tersebut atau pada impaired. If any such indication exists, or when
saat pengujian penurunan nilai aset diperlukan, impairment testing for an asset is required, the
maka Bank membuat estimasi jumlah terpulihkan Bank makes an estimate of the asset’s
aset tersebut. recoverable amount.
Jumlah terpulihkan yang ditentukan untuk aset An asset’s recoverable amount is the higher of an
individual adalah jumlah yang lebih tinggi antara asset’s or Cash Generating Unit’s fair value less
nilai wajar aset atau Unit Penghasil Kas dikurangi costs to sell and its value in use, and is
biaya untuk menjual dengan nilai pakainya, determined for an individual asset, unless the
kecuali aset tersebut tidak menghasilkan arus kas asset does not generate cash inflows that are
masuk yang sebagian besar independen dari aset largely independent of those from other assets or
atau kelompok aset lain. Jika nilai tercatat aset group of assets. Where the carrying amount of an
lebih besar daripada nilai terpulihkan-nya, maka asset exceeds its recoverable amount, the asset is
aset tersebut dianggap mengalami penurunan nilai considered impaired and is written down to its
dan nilai tercatat aset diturunkan menjadi sebesar recoverable amount. Impairment losses of
nilai terpulihkannya. Rugi penurunan nilai dari continuing operations are recognized in the
operasi yang berkelanjutan diakui pada laporan statement of profit or loss and other
laba rugi dan penghasilan komprehensif lain comprehensive income as “impairment losses”. In
sebagai “rugi penurunan nilai”. Dalam menghitung assessing the value in use, the estimated net
nilai pakai, estimasi arus kas masa depan bersih future cash flows are discounted to their present
didiskontokan ke nilai kini dengan menggunakan value using a pre-tax discount rate that reflects
tingkat diskonto sebelum pajak yang current market assessments of the time value of
menggambarkan penilaian pasar kini atas nilai money and the risks specific to the asset.
waktu uang dan risiko spesifik aset.
Page 561
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/42 Exhibit E/42
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI YANG MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATION
(Lanjutan) (Continued)
af. Penurunan nilai aset non-keuangan (Lanjutan) af. Impairment of non-financial assets
(continued)
Dalam menentukan nilai wajar dikurangi biaya In determining fair value less costs of disposal,
pelepasan, mengacu pada PSAK 113, refers to PSAK 113, "Fair Value Measurements".
”Pengukuran Nilai Wajar”.
Kerugian penurunan nilai dari operasi yang Impairment losses of continuing operations, if
berkelanjutan, jika ada, diakui pada laporan any, are recognized in the statement of profit
laba rugi dan penghasilan komprehensif lain or loss and other comprehensive income under
dalam kategori biaya yang konsisten dengan expense categories that are consistent with the
fungsi aset yang diturunkan nilainya. functions of the impaired assets.
ag. Peristiwa setelah periode pelaporan ag. Events after the reporting period
Peristiwa setelah akhir tahun yang memberikan Post year-end events that provide additional
tambahan informasi mengenai posisi keuangan information about the Bank’s financial position at
Bank pada tanggal pelaporan (peristiwa the reporting date (adjusting events), if any, are
penyesuaian), jika ada, dicerminkan dalam laporan reflected in the financial statements. Post year-
keuangan. Peristiwa setelah akhir tahun yang bukan end events that are not adjusting events are
peristiwa penyesuaian diungkapkan dalam catatan disclosed in the notes to financial statements when
atas laporan keuangan jika material. material.
3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES AND
AKUNTANSI YANG PENTING JUDGMENTS
Penyusunan laporan keuangan Bank mengharuskan The preparation of the Bank’s financial statements
manajemen untuk membuat pertimbangan, estimasi requires management to make judgments, estimates
dan asumsi yang mempengaruhi jumlah yang and assumptions that affect the reported amounts of
dilaporkan dari pendapatan, beban, aset dan revenues, expenses, assets and liabilities, and the
liabilitas, dan pengungkapan atas liabilitas disclosure of contingent liabilities, at the end of the
kontinjensi, pada akhir periode pelaporan. reporting period. Uncertainty about these
Ketidakpastian mengenai asumsi dan estimasi assumptions and estimates could result in outcomes
tersebut dapat mengakibatkan penyesuaian material that require a material adjustment to the carrying
terhadap nilai tercatat aset dan liabilitas dalam amounts of the asset and liability affected in future
periode pelaporan berikutnya. periods.
a. Pertimbangan a. Judgments
Pertimbangan berikut ini dibuat oleh The following judgments are made by
manajemen dalam rangka penerapan kebijakan management in the process of applying the
akuntansi Bank yang memiliki pengaruh paling Bank’s accounting policies that have the most
signifikan atas jumlah yang diakui dalam significant effects on the amounts recognized
laporan keuangan Bank: in the Bank’s financial statements:
Usaha yang berkelanjutan Going concern
Manajemen Bank telah melakukan penilaian The Bank’s management has made an
atas kemampuan Bank untuk melanjutkan assessment of the Bank’s ability to continue as
kelangsungan usahanya dan berkeyakinan a going concern and is satisfied that the Bank
bahwa Bank memiliki sumber daya untuk has the resources to continue its business for
melanjutkan usahanya di masa mendatang. the foreseeable future. Furthermore, the
Selain itu, manajemen Bank tidak mengetahui management is not aware of any material
adanya ketidakpastian material yang dapat uncertainties that may cast significant doubt to
menimbulkan keraguan yang signifikan the Bank’s ability to continue as a going
terhadap kemampuan Bank untuk melanjutkan concern. Therefore, the financial statement
usahanya. Oleh karena itu, laporan keuangan continues to be prepared on the going concern
telah disusun atas dasar usaha yang basis.
berkelanjutan.
Page 562
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/43 Exhibit E/43
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES AND
AKUNTANSI YANG PENTING (Lanjutan) JUDGMENTS (Continued)
a. Pertimbangan (Lanjutan) a. Judgments (Continued)
Nilai wajar atas instrumen keuangan Fair value of financial instruments
Dalam menentukan nilai wajar aset keuangan In determining the fair value for financial
dan liabilitas yang tidak mempunyai harga assets and financial liabilities for which there
pasar, Bank menggunakan teknik penilaian is no quoted market price, the Bank uses the
seperti yang dijelaskan dalam Catatan 2.c(ix). valuation techniques as described in Note
Untuk instrumen keuangan yang tidak aktif 2.c(ix). For financial instruments that are non-
diperdagangkan dan memiliki informasi harga actively traded and a lack of price
yang terbatas, nilai wajar yang kurang obyektif transparency, fair value is less objective and
dan membutuhkan berbagai pertimbangan requires varying degrees of judgment
tergantung pada likuiditas, konsentrasi, faktor depending on liquidity, concentration,
ketidakpastian pasar, asumsi harga dan risiko uncertainty of market factors, pricing
lainnya. assumptions and other risks affecting the
specific instrument.
Kontinjensi Contingencies
Estimasi perkiraan biaya yang timbul bagi The estimation of the probable cost for the
penyelesaian klaim dalam proses hukum telah resolution of claims in legal proceedings has
dikembangkan melalui konsultasi dengan been developed in consultation with the aid of
bantuan konsultan hukum Bank didasarkan pada the external legal counsel handling the Bank’s
analisis hasil yang potensial. Manajemen defense in this matter and is based upon an
berkeyakinan bahwa hasil dari hal ini tidak akan analysis of potential results. Management
mempengaruhi hasil usaha. Besar kemungkinan, believes that the outcome of this matter will
bagaimanapun, bahwa hasil operasi di masa not affect the results of operations. It is
depan dapat secara material terpengaruh oleh probable, however, that future results of
perubahan dalam estimasi atau efektivitas dari operations could be materially affected by
strategi yang terkait dengan hal tersebut. changes in the estimates or in the effectiveness
of the strategies relating to these proceedings.
b. Estimasi dan asumsi b. Estimates and assumptions
Asumsi utama masa depan dan sumber utama The key assumptions concerning the future and
estimasi ketidakpastian lain pada tanggal other key sources of estimating uncertainty at
pelaporan yang memiliki risiko untuk dapat the reporting date that have a significant risk
menyebabkan penyesuaian yang material of causing a material adjustment to the
terhadap nilai tercatat aset dan liabilitas untuk carrying amounts of assets and liabilities within
tahun berikutnya diungkapkan di bawah ini. the next financial year are disclosed below. The
Bank mendasarkan asumsi dan estimasinya pada Bank based its assumptions and estimates on
parameter yang tersedia pada saat laporan parameters available when the financial
keuangan disusun. statements were prepared.
Asumsi dan situasi mengenai perkembangan Existing assumptions and circumstances about
masa depan dapat berubah akibat perubahan future developments may change due to market
pasar atau situasi yang timbul di luar kendali changes or circumstances arising beyond the
Bank. Perubahan tersebut dicerminkan dalam control of the Bank. Such changes are reflected
asumsi yang digunakan pada saat terjadinya. in the assumptions when they occur.
Cadangan kerugian penurunan nilai kredit yang Allowance for impairment losses on loans and
diberikan dan piutang receivables
Kondisi spesifik counterparty yang mengalami The specific counterparty component of the
penurunan nilai dalam pembentukan cadangan total allowances for impairment applies to
kerugian atas aset keuangan dievaluasi secara financial assets evaluated individually for
individu berdasarkan estimasi terbaik impairment and is based upon management's
manajemen atas nilai kini arus kas yang best estimate of the present value of the cash
diharapkan akan diterima. Dalam mengestimasi flows that are expected to be received. In
arus kas tersebut, manajemen membuat estimating these cash flows, management
pertimbangan tentang situasi keuangan makes judgments about the counterparty's
counterparty dan nilai realisasi bersih dari financial situation and the net realizable value
setiap agunan. Setiap aset yang mengalami of any underlying collateral. Each impaired
penurunan nilai dinilai sesuai dengan manfaat asset is assessed on its merits, and the workout
yang ada, dan strategi penyelesaian serta strategy and estimated cash flows that are
estimasi arus kas yang diperkirakan dapat expected to be received.
diterima.
Page 563
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/44 Exhibit E/44
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES AND
AKUNTANSI YANG PENTING (Lanjutan) JUDGMENTS (Continued)
b. Estimasi dan asumsi (Lanjutan) b. Estimates and assumptions (Continued)
Cadangan kerugian penurunan nilai kredit yang Allowance for impairment losses on loans and
diberikan dan piutang (Lanjutan) receivables (Continued)
Perhitungan cadangan penurunan nilai kolektif Collectively assessed impairment allowances
meliputi kerugian kredit yang melekat dalam cover credit losses inherent in portfolios of
portofolio aset keuangan dengan karakteristik financial assets with similar economic
ekonomi yang sama ketika terdapat bukti characteristics when there is objective
objektif penurunan nilai terganggu, tetapi evidence to suggest that they contain impaired
penurunan nilai secara individu belum dapat financial assets, but the individual impaired
diidentifikasi. Dalam menilai kebutuhan untuk items cannot yet be identified. In assessing the
cadangan kolektif, manajemen need for collective allowances, management
mempertimbangkan faktor-faktor seperti considers factors such as credit quality and
kualitas kredit dan sektor ekonomi. economic sector.
Perhitungan ECL Bank adalah hasil dari model The Bank’s ECL calculations are outputs of
yang kompleks dengan sejumlah asumsi yang complex models with a number of underlying
mendasarinya. assumptions.
Pertimbangan signifikan dalam menentukan The significant judgments in determining
kerugian kredit ekspektasian meliputi: expected credit loss include: defining what is
menentukan apa yang dianggap sebagai considered to be a significant increase in credit
peningkatan risiko kredit yang signifikan, risk, developing the expected credit loss
mengembangkan model kerugian kredit models, including the choice of inputs relating
ekspektasian, termasuk pilihan input yang to macroeconomic variables, and making
berkaitan dengan variabel makroekonomi, dan assumptions and estimates to incorporate
membuat asumsi dan estimasi untuk relevant information about past events,
menggunakan informasi yang relevan tentang current conditions and forecasts of economic
kejadian masa lalu, kondisi saat ini dan conditions. Determination of post model
prakiraan kondisi ekonomi. Penentuan adjustments/management overlay due to
penyesuaian pasca model/overlay manajemen significant uncertain factors not covered in the
karena faktor ketidakpastian signifikan yang models.
tidak tercakup dalam model.
Dalam membuat estimasi terdapat tingkat A high degree of uncertainty is involved in
ketidakpastian yang tinggi dalam menggunakan making estimations using assumptions that are
asumsi yang sangat subjektif dan sangat sensitif highly subjective and very sensitive to the risk
terhadap faktor risiko. factors.
Penurunan nilai aset non keuangan Impairment of non-financial assets
Bank mengevaluasi penurunan nilai aset apabila The Bank assesses impairment on assets
terdapat kejadian atau perubahan keadaan whenever events or changes in circumstances
yang mengindikasikan bahwa nilai tercatat aset indicate that the carrying amount of an asset
tidak dapat dipulihkan kembali. Faktor-faktor may not be recoverable. The factors that the
penting yang dapat menyebabkan penelaahan Bank considers important which could trigger
penurunan nilai adalah sebagai berikut: an impairment review include the following:
a) kinerja yang rendah secara signifikan jika a) significant underperformance relative to
dibandingkan dengan ekspektasi dari hasil expected historical or projected future
operasi historis maupun proyeksi hasil operating results;
operasi di masa yang akan datang;
b) perubahan yang signifikan dalam cara b) significant changes in the manner of use of
penggunaan aset atau strategi bisnis secara the acquired assets or the strategy for
keseluruhan; dan overall business; and
c) tren negatif industri dan ekonomi yang c) significant negative industry or economic
signifikan. trends.
Page 564
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/45 Exhibit E/45
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES AND
AKUNTANSI YANG PENTING (Lanjutan) JUDGMENTS (Continued)
b. Estimasi dan asumsi (Lanjutan) b. Estimates and assumptions (Continued)
Penurunan nilai aset non keuangan (Lanjutan) Impairment of non-financial assets (Continued)
Bank mengakui kerugian penurunan nilai apabila The Bank recognizes an impairment loss
nilai tercatat aset melebihi nilai yang dapat whenever the carrying amount of an asset
dipulihkan. Jumlah terpulihkan adalah nilai yang exceeds its recoverable amount. The recoverable
lebih tinggi antara nilai wajar dikurangi biaya amount is the higher of an asset’s (or Cash
untuk menjual dengan nilai pakai aset (atau Unit Generating Unit’s) fair value less costs to sell and
Penghasil Kas). Jumlah terpulihkan diestimasi its value in use. Recoverable amounts are
untuk aset individual atau, jika tidak estimated for individual assets or, if it is not
memungkinkan, untuk Unit Penghasil Kas yang possible, for the Cash Generating Unit to which
mana aset tersebut merupakan bagian daripada the asset belongs.
unit tersebut.
Aset pajak tangguhan Deferred tax asset
Aset pajak tangguhan diakui atas jumlah pajak Deferred tax assets are recognized for the future
penghasilan terpulihkan pada periode mendatang recoverable taxable income arising from
sebagai akibat perbedaan temporer yang boleh temporary difference. Management judgment is
dikurangkan. Justifikasi manajemen diperlukan required to determine the amount of deferred
untuk menentukan jumlah aset pajak tangguhan tax assets that can be recognized, based upon the
yang dapat diakui, sesuai dengan waktu yang likely timing on level of future taxable profits
tepat dan tingkat laba fiskal di masa mendatang together with future strategic planning.
sejalan dengan strategi rencana perpajakan ke
depan.
Pensiun dan imbalan kerja Pension and employee benefits
Penentuan liabilitas dan biaya pensiun dan The determination of the Bank’s obligations
liabilitas imbalan kerja Bank bergantung pada and cost for pension and employee benefits
pemilihan asumsi yang digunakan oleh aktuaris liabilities is dependent on its selection of certain
independen dalam menghitung jumlah-jumlah assumptions used by the independent actuaries
tersebut. Asumsi tersebut termasuk antara lain, in calculating such amounts. Those assumptions
tingkat diskonto, tingkat kenaikan gaji tahunan, include among others, discount rates, annual
tingkat pengunduran diri, tingkat cacat, usia rate of salary increase, turnover rate, disability
pensiun dan tingkat kematian. Perbedaan rate, retirement age and mortality rate.
signifikan pada hasil aktual atau perubahan Significant differences in the actual results or
signifikan dalam asumsi yang ditetapkan Bank significant changes in the Bank’s assumptions
dapat mempengaruhi secara material liabilitas may materially affect its estimated liabilities for
diestimasi atas pensiun dan imbalan kerja dan pension and employee benefits and net employee
beban imbalan kerja bersih. Penjelasan lebih rinci benefits expense. Further details of the carrying
atas nilai tercatat atas estimasi liabilitas imbalan amounts of the Bank’s estimated liabilities for
kerja Bank pada tanggal 31 Desember 2025 dan employee benefits as of 31 December 2025 and
2024 diungkapkan dalam Catatan 41. 2024 are disclosed in Note 41.
Revaluasi aset tetap Fixed asset revaluation
Revaluasi aset tetap Bank bergantung pada The Bank’s fixed assets revaluation depends on
pemilihan asumsi yang digunakan oleh penilai its selection of certain assumptions used by the
independen dalam menghitung jumlah-jumlah independent appraisal in calculating such
tersebut. Asumsi tersebut termasuk antara lain: amounts. Those assumptions include among
tingkat diskonto, nilai tukar, tingkat inflasi dan others, discount rate, exchange rate, inflation
tingkat kenaikan pendapatan dan biaya. Bank rate and revenue and cost increase rate. The
berkeyakinan bahwa asumsi tersebut adalah Bank believes that its assumptions are
wajar dan sesuai, perbedaan signifikan dalam reasonable and appropriate and significant
asumsi yang ditetapkan Bank dapat differences in the Bank’s assumptions may
mempengaruhi secara material nilai aset tetap materially affect the valuation of its fixed
yang direvaluasi. assets.
Page 565
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/46 Exhibit E/46
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
4. KAS 4. CASH
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Jumlah nosional Jumlah nosional
mata uang asing/ mata uang asing/
Notional amount Notional amount
in foreign in foreign
currency Ekuivalen/ currency Ekuivalen/
(angka penuh/ Equivalent (angka penuh/ Equivalent
full amount) Rupiah full amount) Rupiah
Rupiah 136.264.947 137.705.283 Rupiah
Mata uang asing -
Dolar Amerika Foreign currency –
Serikat 17.500 291.813 15.800 254.301 United States Dollar
Jumlah 136.556.760 137.959.584 Total
Saldo dalam mata uang Rupiah termasuk uang pada The Rupiah balance includes cash in ATMs
ATM sebesar Rp10.000.050 dan Rp12.714.700, of Rp10,000,050 and Rp12,714,700, as of
masing-masing pada tanggal 31 Desember 2025 dan 31 December 2025 and 2024, respectively.
2024.
Pada tanggal 31 Desember 2025 dan 2024, kas dalam As of 31 December 2025 and 2024, cash-in-safe and
penyimpanan dan kas dalam perjalanan diasuransikan cash-in-transit are insured for theft, fire and riot
terhadap risiko pencurian, kebakaran dan kerusuhan risks with PT China Taiping Insurance Indonesia and
kepada PT China Taiping Insurance Indonesia dan PT Asuransi Multi Artha Guna Tbk.
PT Asuransi Multi Artha Guna Tbk.
Manajemen Bank berpendapat bahwa nilai The management of the Bank believes that the
pertanggungan tersebut cukup untuk menutupi insurance coverage is adequate to cover possible
kemungkinan kerugian dari risiko tersebut. losses arising from such risks.
5. GIRO PADA BANK INDONESIA 5. CURRENT ACCOUNTS WITH BANK INDONESIA
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Jumlah nosional Jumlah nosional
mata uang asing/ mata uang asing/
Notional amount Notional amount
in foreign in foreign
currency Ekuivalen/ currency Ekuivalen/
(angka penuh/ Equivalent (angka penuh/ Equivalent
full amount) Rupiah full amount) Rupiah
Rupiah 920.437.281 778.733.450 Rupiah
Mata uang asing - Foreign currency –
Dolar Amerika United States
Serikat 7.100.000 118.392.500 3.300.000 53.113.500 Dollar
Jumlah 1.038.829.781 831.846.950 Total
Saldo giro pada Bank Indonesia disediakan untuk Current accounts with Bank Indonesia are maintained
memenuhi persyaratan Giro Wajib Minimum (“GWM”) to comply with Bank Indonesia’s Minimum Statutory
dari Bank Indonesia. Giro Wajib Minimum (GWM) Bank Reserve (“GWM”) requirement. Minimum Statutory
sesuai dengan Peraturan Bank Indonesia dan Reserves (GWM) Bank in accordance with Bank
Peraturan Anggota Dewan Gubernur (PADG) Indonesia (BI) Regulation and Regulation of Members
diungkapkan pada Catatan 44a. of The Board of Governors (PADG) are disclosed in
Note 44a.
Sisa umur jatuh tempo atas giro pada Bank Indonesia The remaining period to maturity of current
dikategorikan sebagai kurang dari satu bulan accounts with Bank Indonesia is categorized as less
(Catatan 38). than one month (Note 38).
Page 566
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/47 Exhibit E/47
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
6. GIRO PADA BANK LAIN 6. CURRENT ACCOUNTS WITH OTHER BANKS
a. Berdasarkan hubungan dengan pihak lawan a. By relationship with counterparties
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Pihak berelasi Related party
Mata uang asing Foreign currencies
Kasikornbank Public Company Kasikornbank Public Company
Limited (Catatan 36) 6.395.596 7.152.040 Limited (Note 36)
Jumlah pihak berelasi 6.395.596 7.152.040 Total related party
Pihak ketiga Third parties
Rupiah Rupiah
PT Bank Central Asia Tbk 147.873 248.624 PT Bank Central Asia Tbk
PT Bank CIMB Niaga Tbk 50.656 51.165 PT Bank CIMB Niaga Tbk
PT Bank Mandiri (Persero) Tbk 5.050 4.072 PT Bank Mandiri (Persero) Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Tengah - 4.289 Jawa Tengah
Sub-jumlah 203.579 308.150 Sub-total
Mata uang asing Foreign currencies
JPMorgan Chase Bank 226.864.231 106.271.283 JPMorgan Chase Bank
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 24.604.381 4.580.442 (Persero) Tbk
PT Bank Mandiri (Persero) Tbk 7.249.513 510.763 PT Bank Mandiri (Persero) Tbk
PT Bank Central Asia Tbk 6.345.440 13.226.161 PT Bank Central Asia Tbk
Bank of China Limited 31.013 2.504.215 Bank of China Limited
Bank Indover 3.939 3.373 Indover Bank
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk - 10.753.699 (Persero) Tbk
Sub-jumlah 265.098.517 137.849.936 Sub-total
Jumlah pihak ketiga 265.302.096 138.158.086 Total third parties
Jumlah 271.697.692 145.310.126 Total
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai ( 166.911) ( 68.741) impairment losses
Jumlah - bersih 271.530.781 145.241.385 Total - net
b. Berdasarkan mata uang b. By currency
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Jumlah nosional Jumlah nosional
mata uang asing/ mata uang asing/
Notional amount in Notional amount in
foreign currency Ekuivalen/ foreign currency Ekuivalen/
(angka penuh/ Equivalent (angka penuh/ Equivalent
full amount) Rupiah full amount) Rupiah
Rupiah 203.579 308.150 Rupiah
Mata uang asing Foreign currencies
Dolar Amerika United States
Serikat 16.184.551 269.877.393 8.943.084 143.938.932 Dollar
Euro Eropa 30.109 589.269 12.864 215.568 European Euro
Yuan China 170.023 405.457 188.987 416.714 Chinese Yuan
Dolar Singapura 25.909 335.915 10.930 129.458 Singapore Dollar
Dolar Australia 14.693 163.856 13.754 137.725 Australian Dollar
Baht Thailand 106.921 56.582 252.543 118.642 Thailand Baht
Yen Jepang 339.700 36.178 - - Japanese Yen
Dolar Hongkong 13.753 29.463 21.676 44.937 Hongkong Dollar
Sub-jumlah 271.494.113 145.001.976 Sub-total
Jumlah 271.697.692 145.310.126 Total
Dikurangi: cadangan Less: allowance
kerugian penurunan for impairment
nilai ( 166.911) ( 68.741) losses
Jumlah - bersih 271.530.781 145.241.385 Total - net
Page 567
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/48 Exhibit E/48
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
6. GIRO PADA BANK LAIN (Lanjutan) 6. CURRENT ACCOUNTS WITH OTHER BANKS
(Continued)
Tingkat suku bunga rata-rata per tahun: Average interest rates per annum:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah 0,14% 0,11% Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 1,40% 1,17% United States Dollar
Euro Eropa 0,00% 0,00% European Euro
Dolar Singapura 0,00% 0,00% Singapore Dollar
Dolar Hongkong 0,00% 0,00% Hongkong Dollar
Dolar Australia 0,00% 0,00% Australian Dollar
Yen Jepang 0,00% 0,00% Japanese Yen
Yuan China 0,43% 0,38% Chinese Yuan
Baht Thailand 0,00% 0,00% Thailand Baht
Giro pada bank lain pada tanggal 31 Desember 2025 Current accounts with other banks as of
dan 2024 digolongkan sebagai lancar kecuali giro 31 December 2025 and 2024 were classified as
pada Bank Indover dan tidak terdapat saldo giro pada current except for current accounts with Indover
bank lain yang diblokir atau digunakan sebagai Bank and no current accounts with the other banks
agunan. were blocked or pledged as collateral.
Giro pada Bank Indover pada tanggal 31 Desember Current accounts with Indover Bank as of
2025 dan 2024 dengan nilai tercatat masing-masing 31 December 2025 and 2024 with carrying amount of
sebesar Rp3.939 dan Rp3.373 diklasifikasikan macet. Rp3,939 and Rp3,373, respectively, were classified
as loss.
Perubahan cadangan kerugian penurunan nilai adalah The changes in the allowance for impairment losses
sebagai berikut: are as follows:
31 Desember 2025/
31 December 2025
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Saldo awal 65.368 - 3.373 68.741 Beginning balance
Perubahan selama tahun berjalan 97.604 - 566 98.170 Moving during current year
Saldo akhir 162.972 - 3.939 166.911 Ending balance
31 Desember 2024/
31 December 2024
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Saldo awal 14.518 - 3.429 17.947 Beginning balance
Perubahan selama tahun berjalan 50.850 - ( 56) 50.794 Moving during current year
Saldo akhir 65.368 - 3.373 68.741 Ending balance
Manajemen berpendapat bahwa jumlah cadangan The management believes that the established
kerugian penurunan nilai yang dibentuk untuk allowance made for impairment losses on
menutup kerugian yang mungkin timbul akibat giro uncollectible current accounts with other banks are
pada bank lain tidak tertagih telah memadai. adequate.
Sisa umur jatuh tempo atas giro pada bank lain The remaining period to maturity of current
dikategorikan sebagai kurang dari satu bulan accounts with other banks are categorized as less
(Catatan 38). than one month (Note 38).
Informasi mengenai klasifikasi aset keuangan yang Information with respect to classification of
mengalami penurunan nilai dan tidak mengalami impaired and not impaired and credit quality of
penurunan nilai dan kolektibilitas diungkapkan pada financial assets are disclosed in Note 38.
Catatan 38.
Page 568
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/49 Exhibit E/49
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
7. PENEMPATAN PADA BANK INDONESIA DAN BANK 7. PLACEMENTS WITH BANK INDONESIA AND OTHER
LAIN BANKS
a. Berdasarkan jenis dan mata uang a. By type and currency
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Pihak ketiga Third party
Rupiah Rupiah
FASBI - 166.500.000 FASBI
Dikurangi: Less:
diskonto yang belum diamortisasi - ( 24.274) unamortized interest
Sub-jumlah - 166.475.726 Sub-total
Deposito berjangka Time deposits
PT Bank Jtrust Indonesia Tbk 100.000.000 50.000.000 PT Bank Jtrust Indonesia Tbk
Sub-jumlah 100.000.000 50.000.000 Sub-total
Jumlah 100.000.000 216.475.726 Total
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai ( 59.973) ( 22.493) impairment losses
Jumlah - bersih 99.940.027 216.453.233 Total - net
b. Berdasarkan jangka waktu b. By maturity
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
Kurang dari 1 bulan - 216.475.726 Less than 1 month
1 - 3 bulan 100.000.000 - 1 - 3 months
Jumlah 100.000.000 216.475.726 Total
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai ( 59.973) ( 22.493) impairment losses
Jumlah – bersih 99.940.027 216.453.233 Total - net
Semua penempatan pada Bank Indonesia dan All placements with Bank Indonesia and other
bank lain pada tanggal 31 Desember 2025 dan banks as of 31 December 2025 and 2024 were
2024 diklasifikasikan lancar. classified as current.
c. Tingkat suku bunga rata-rata per tahun c. Average interest rates per annum
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
FASBI - 5,25% FASBI
Deposito berjangka 5,75% 7,25% Time deposits
Page 569
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/50 Exhibit E/50
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
7. PENEMPATAN PADA BANK INDONESIA DAN BANK 7. PLACEMENTS WITH BANK INDONESIA AND OTHER
LAIN (Lanjutan) BANKS (Continued)
d. Cadangan kerugian penurunan nilai d. Allowance for impairment losses
Perubahan cadangan kerugian penurunan nilai The changes in the allowance for impairment
adalah sebagai berikut: losses are as follows:
31 Desember 2025/
31 December 2025
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Saldo awal 22.493 - - 22.493 Beginning balance
Perubahan selama tahun Moving during
berjalan 37.480 - - 37.480 current year
Saldo akhir 59.973 - - 59.973 Ending balance
31 Desember 2024/
31 December 2024
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Saldo awal - - - - Beginning balance
Perubahan selama tahun Moving during
berjalan 22.493 - - 22.493 current year
Saldo akhir 22.493 - - 22.493 Ending balance
Manajemen berpendapat bahwa jumlah cadangan Management believes that the established
kerugian penurunan nilai yang dibentuk untuk allowance made for impairment losses on
menutup kerugian yang mungkin timbul akibat uncollectible placement with Bank Indonesia and
penempatan pada Bank Indonesia dan bank lain other banks are adequate.
tidak tertagih telah memadai.
Pada tanggal 31 Desember 2025 dan 2024, tidak As of 31 December 2025 and 2024, no placements
terdapat penempatan pada Bank Indonesia dan with Bank Indonesia and other banks were
bank lain yang diblokir. blocked.
Informasi mengenai klasifikasi aset keuangan Information with respect to classification of
yang mengalami penurunan nilai dan tidak impaired and not impaired and credit quality of
mengalami penurunan nilai dan kolektibilitas financial assets are disclosed in Note 38.
diungkapkan pada Catatan 38.
8. EFEK-EFEK 8. MARKETABLE SECURITIES
Pada tanggal 31 Desember 2025 dan 2024, efek-efek As of 31 December 2025 and 2024, marketable
diklasifikasikan sebagai efek-efek yang diukur pada securities are all classified as amortized cost and fair
biaya perolehan diamortisasi dan diukur pada nilai value through other comprehensive income and the
wajar melalui penghasilan komprehensif lain dan Bank has no marketable securities involving related
Bank tidak memiliki efek-efek pada pihak berelasi. parties.
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Biaya perolehan diamortisasi Amortized cost
Surat Utang Negara (SUN) Government bonds (SUN)
Jatuh tempo lebih dari 12 bulan 1.596.154.000 1.901.154.000 Maturing more than 12 months
Ditambah: Added:
Premium yang belum diamortisasi 157.066.169 173.592.900 Unamortized interest
Jumlah biaya perolehan diamortisasi Total amortized cost
(dipindahkan) 1.753.220.169 2.074.746.900 (brought forward)
Page 570
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/51 Exhibit E/51
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
8. EFEK-EFEK (Lanjutan) 8. MARKETABLE SECURITIES (Continued)
Pada tanggal 31 Desember 2025 dan 2024, efek-efek As of 31 December 2025 and 2024, marketable
diklasifikasikan sebagai efek-efek yang diukur pada securities are all classified as amortized cost and fair
biaya perolehan diamortisasi dan diukur pada nilai value through other comprehensive income and the
wajar melalui penghasilan komprehensif lain dan Bank has no marketable securities involving related
Bank tidak memiliki efek-efek pada pihak berelasi. parties. (Continued)
(Lanjutan)
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Pindahan 1.753.220.169 2.074.746.900 Carried forward
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Sekuritas Rupiah Bank Indonesia Bank Indonesia Rupiah Securities
(SRBI) (SRBI)
Jatuh tempo kurang dari 12 bulan 49.000.000 617.865.000 Maturing less than 12 months
Ditambah/dikurangi: Added/less:
Diskonto yang belum diamortisasi ( 461.645) ( 17.110.528) Unamortized interest
Kerugian penyesuaian nilai wajar ( 12.495) ( 210.958) Loss from mark to market
Sub-jumlah 48.525.860 600.543.514 Sub-total
Surat Utang Negara (SUN) Government bonds (SUN)
Jatuh tempo lebih dari 12 bulan 10.000.000 345.000.000 Maturing more than 12 months
Ditambah/dikurangi: Added/less:
Premium (diskonto) yang belum Unamortized
diamortisasi 212.296 ( 2.090.904) interest
Kerugian penyesuaian nilai wajar ( 3.062) ( 3.060.106) Loss from mark to market
Sub-jumlah 10.209.234 339.848.990 Sub-total
Jumlah nilai wajar melalui penghasilan Total fair value through other
komprehensif lain 58.735.094 940.392.504 comprehensive income
Jumlah 1.811.955.263 3.015.139.404 Total
Mutasi efek-efek adalah sebagai berikut: The movements of marketable securities are as
follows:
31 Desember 2025/
31 December 2025
Kerugian kredit
ekspektasi Kerugian kredit
sepanjang ekspektasi
umurnya – kredit sepanjang
Kerugian kredit tidak memburuk/ umurnya – kredit
ekspektasi Lifetime ECL - memburuk/
12 bulan/ no credit Lifetime ECL - Jumlah/
12-month ECL impaired credit impaired Total
Saldo awal 3.015.139.404 - - 3.015.139.404 Beginning balance
Penambahan Additional of
efek-efek 1.648.523.080 - - 1.648.523.080 marketable securities
Penjualan efek-efek ( 2.851.707.221) - - ( 2.851.707.221) Sales of marketable securities
Saldo akhir 1.811.955.263 - - 1.811.955.263 Ending balance
SRBI jatuh tempo dengan jangka waktu kurang dari SRBI have maturity periods less than 12 months with
12 bulan dengan tingkat suku bunga rata-rata average annual interest rate of 4.55% and 7.09% as
tahunan masing-masing sebesar 4,55% dan 7,09% of 31 December 2025 and 2024, respectively.
pada 31 Desember 2025 dan 2024.
SUN jatuh tempo dengan jangka waktu lebih dari SUN have maturity periods more than 12 months with
12 bulan dengan tingkat suku bunga rata-rata average annual interest rate of 8.20% and 7.71% as
tahunan masing-masing sebesar 8,20% dan 7,71% of 31 December 2025 and 2024, respectively.
pada 31 Desember 2025 dan 2024.
Semua efek-efek pada tanggal 31 Desember 2025 dan All marketable securities as of 31 December 2025 and
2024 diklasifikasikan lancar. 2024 were classified as current.
Informasi mengenai klasifikasi aset keuangan yang Information with respect to classification of
mengalami penurunan nilai dan tidak mengalami impaired and not impaired of financial assets are
penurunan nilai diungkapkan pada Catatan 38. disclosed in Note 38.
Page 571
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/52 Exhibit E/52
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
8. EFEK-EFEK (Lanjutan) 8. MARKETABLE SECURITIES (Continued)
Pada tanggal 31 Desember 2025, sinking fund atas As of 31 December 2025, sinking fund for post-
imbalan pascakerja karyawan dalam Rupiah sebesar employment benefits in Rupiah amounted to
Rp38.600.129 telah ditetapkan oleh manajemen Rp38,600,129, has been set up by the Bank’s
Bank. Bank tidak dapat menggunakan sinking fund management. The Bank cannot use the sinking fund
tersebut untuk operasional Bank. Pada tanggal for Bank’s operational. As of 31 December 2024,
31 Desember 2024 tidak terdapat efek-efek yang there were no restricted marketable securities.
dibatasi penggunaannya.
Keuntungan penjualan surat berharga yang diakui Gain on sale of marketable securities recognized in
dalam laba rugi adalah sebagai berikut: the profit or loss were as follow:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Nilai wajar pada tanggal penjualan Fair value at selling date
Sekuritas Rupiah Bank Bank Indonesia Rupiah
Indonesia (SRBI) 2.204.371.214 - Securities (SRBI)
Surat Utang Negara (SUN) 647.336.007 - Government bonds (SUN)
Sub-jumlah 2.851.707.221 - Sub-total
Harga Jual Selling price
Sekuritas Rupiah Bank Bank Indonesia Rupiah
Indonesia (SRBI) 2.211.347.010 - Securities (SRBI)
Surat Utang Negara (SUN) 653.777.890 - Government bonds (SUN)
Sub-jumlah 2.865.124.900 - Sub-total
Keuntungan yang direalisasi ke laba rugi 13.417.679 - Realized gain to profit or loss
a. Berdasarkan jenis a. By type
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Obligasi pemerintah 13.417.679 - Government bonds
Jumlah 13.417.679 - Total
b. Berdasarkan klasifikasi b. By classification
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 13.417.679 - comprehensive income
Jumlah 13.417.679 - Total
Perubahan kerugian yang belum direalisasi atas efek- Movement of unrealized loss for marketable
efek yang diukur pada nilai wajar melalui penghasilan securities measured at fair value through other
komprehensif lain adalah sebagai berikut: comprehensive income are as follow:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Unrealized loss on changes
Kerugian perubahan nilai aset keuangan in value of financial assets -
– penghasilan komprehensif lain other comprehensive income
Saldo awal – sebelum Beginning balance – before
pajak tangguhan ( 3.271.064) 7.368.771 deferred tax
Keuntungan (kerugian) tahun berjalan 16.468.562 ( 10.639.835) Gain (loss) during the year
Keuntungan yang direalisasi ke Realized gain to
laba rugi atas penjualan profit or loss from sale of
efek-efek ( 13.417.679) - marketable securities
Jumlah sebelum pajak tangguhan ( 220.181) ( 3.271.064) Total before deferred tax
Pajak tangguhan 48.440 719.634 Deferred tax
Saldo akhir - bersih ( 171.741) ( 2.551.430) Ending balance - net
Page 572
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/53 Exhibit E/53
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
9. EFEK-EFEK YANG DIJUAL DENGAN JANJI DIBELI 9. SECURITIES SOLD UNDER AGREEMENTS TO
KEMBALI REPURCHASE
Efek-efek yang dijual dengan janji dibeli kembali Securities sold under agreements to repurchase as of
pada tanggal 31 Desember 2025 terdiri dari: 31 December 2025 are as follows:
a. Efek-efek yang dijual dengan janji dibeli kembali a. Securities sold under agreements to repurchase
31 Desember 2025/
31 December 2025
Laba (rugi)
yang
Diskonto belum
Jenis efek- Tanggal Tanggal yang belum direalisasi/
efek/ Nilai nominal/ dimulai/ jatuh diamortisasi/ Unrealised
Nasabah/ Type of Nominal Starting tempo/ Unamortized gain Nilai tercatat/
Counterparty securities amount date Due date discount (loss) Carrying value
Pihak ketiga/
Third parties
Bank Indonesia SRBI 100.000.000 31/10/25 23/03/26 ( 1.014.258) ( 23.742) 98.962.000
Bank Indonesia SRBI 100.000.000 17/10/25 06/02/26 ( 463.227) 14.227 99.551.000
Bank Indonesia SRBI 100.000.000 17/11/25 06/02/26 ( 448.429) ( 571) 99.551.000
Bank Indonesia SRBI 90.000.000 24/11/25 03/06/26 ( 1.735.801) ( 40.799) 88.223.400
Bank Indonesia SRBI 90.000.000 06/11/25 15/05/26 ( 1.514.052) ( 42.948) 88.443.000
Bank Indonesia SRBI 80.000.000 07/11/25 15/05/26 ( 1.345.993) ( 38.007) 78.616.000
Bank Indonesia SRBI 50.000.000 14/11/25 03/07/26 ( 1.140.442) ( 48.058) 48.811.500
Bank Indonesia SRBI 50.000.000 11/11/25 23/03/26 ( 507.828) ( 11.172) 49.481.000
Bank Indonesia SRBI 30.000.000 18/11/25 15/05/26 ( 505.446) ( 13.554) 29.481.000
690.000.000 ( 8.675.476) ( 204.624) 681.119.900
Efek-efek yang dijual dengan janji dibeli kembali Securities sold under agreements to repurchase
tersebut di atas diklasifikasikan sebagai lancar. are classified as current.
Efek-efek yang dijual dengan janji dibeli kembali Securities sold under agreements to repurchase
jatuh tempo dengan jangka waktu kurang dari have maturity periods less than a year with
setahun dengan tingkat suku bunga rata-rata annual average interest rates of 4.62% as of
tahunan sebesar 4,62% pada 31 Desember 2025. 31 December 2025.
Manajemen Bank berpendapat bahwa jumlah The Bank’s management believes that the
cadangan kerugian penurunan nilai untuk efek- allowance for impairment losses for securities
efek yang dijual dengan janji dibeli kembali sold under agreements to repurchase as of
31 Desember 2025 tidak diperlukan. 31 December 2025 is not required.
b. Liabilitas efek-efek yang dijual dengan janji b. Liabilities of securities sold under agreements to
dibeli kembali repurchase
31 Desember 2025/
31 December 2025
Nilai wajar efek
Jenis efek- yang mendasari/ Tanggal
efek/ Fair value of dimulai/ Tanggal jatuh Tingkat suku
Nasabah/ Type of underlying Starting tempo/ bunga/ Nilai tercatat/
Counterparty securities securities date Due date Interest rate Carrying value
Pihak ketiga/
Third parties
Bank Indonesia SRBI 198.903.920 31/12/25 07/01/26 4,85% 198.930.717
Bank Indonesia SRBI 196.544.320 29/12/25 05/01/26 4,85% 196.623.756
Bank Indonesia SRBI 148.348.875 29/12/25 05/01/26 4,85% 148.408.833
Bank Indonesia SRBI 88.131.825 29/12/25 05/01/26 4,85% 88.167.445
Bank Indonesia SRBI 48.802.310 29/12/25 05/01/26 4,85% 48.822.034
680.731.250 680.952.785
Page 573
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/54 Exhibit E/54
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
10. EFEK-EFEK YANG DIBELI DENGAN JANJI DIJUAL 10. SECURITIES PURCHASED UNDER AGREEMENTS TO
KEMBALI RESELL
Efek-efek yang dibeli dengan janji dijual kembali Securities purchased under agreements to resell as
pada tanggal 31 Desember 2024 terdiri dari: of 31 December 2024 is as follows:
31 Desember 2024/
31 December 2024
Pendapatan
bunga yang
Jenis efek- Tanggal Tanggal belum
efek/ Nilai nominal/ dimulai/ jatuh Nilai penjualan diamortisasi/
Nasabah/ Type of Nominal Starting tempo/ kembali/ Unamortized Nilai tercatat/
Counterparty securities amount date Due date Resale amount interest Carrying value
Pihak ketiga/
Third parties
Bank Indonesia SUN 550.000.000 30/12/24 06/01/25 539.839.729 ( 449.342) 539.390.387
Bank Indonesia SUN 200.000.000 31/12/24 07/01/25 198.006.357 ( 197.776) 197.808.581
Bank Indonesia SUN 30.000.000 23/10/24 22/01/25 29.470.283 ( 109.103) 29.361.180
Bank Indonesia SUN 22.000.000 30/12/24 06/01/25 21.593.589 ( 17.974) 21.575.615
Bank Indonesia SUN 4.800.000 28/11/24 26/02/25 4.634.972 ( 46.464) 4.588.508
Jumlah/Total 806.800.000 793.544.930 ( 820.659) 792.724.271
Efek-efek yang dibeli dengan janji dijual kembali Securities purchased under agreements to resell are
tersebut di atas diklasifikasikan sebagai lancar. classified as current.
Efek-efek yang dibeli dengan janji dijual kembali Securities purchased under agreements to resell
jatuh tempo dengan jangka waktu 1 - 3 bulan dengan have maturity periods 1 – 3 months with annual
tingkat suku bunga rata-rata tahunan sebesar 6,11% average interest rates of 6.11% as of
pada 31 Desember 2024. 31 December 2024.
Manajemen Bank berpendapat bahwa jumlah The Bank’s management believes that the allowance
cadangan kerugian penurunan nilai untuk efek-efek for impairment losses for securities purchased under
yang dibeli dengan janji dijual kembali agreements to resell as of 31 December 2024 is not
31 Desember 2024 tidak diperlukan. required.
Pada tanggal 31 Desember 2024, sinking fund atas As of 31 December 2024, sinking fund for post-
imbalan pascakerja karyawan dalam Rupiah sebesar employment benefits in Rupiah amounted to
Rp26.164.123 telah ditetapkan oleh manajemen Rp26,164,123, has been set up by the Bank’s
Bank. Bank tidak dapat menggunakan sinking fund management. The Bank cannot use the sinking fund
tersebut untuk operasional Bank. Pada tanggal for Bank’s operational. As of 31 December 2025,
31 Desember 2025, sudah tidak terdapat efek-efek there were no longer any restricted securities
yang dibeli dengan janji dijual kembali yang dibatasi purchased under agreements to resell.
penggunaannya.
11. TAGIHAN DAN LIABILITAS SPOT DAN DERIVATIF 11. SPOT AND DERIVATIVE RECEIVABLES AND
PAYABLES
a. Berdasarkan jenis a. By type
31 Desember 2025/
31 December 2025
Nilai Wajar/Fair Value
Jumlah nosional/ Tagihan derivatif/ Liabilitas derivatif/
Instrumen Notional amount Derivative receivables Derivative payables Instruments
Tidak terkait Lindung Nilai Non-hedging related
Kontrak tunai mata uang asing 183.425.000 728.000 135.000 Foreign currency spots
Kontrak berjangka mata Foreign currency
uang asing 329.799.688 3.562.481 104.325 forwards
Swap mata uang asing 1.750.875.000 716.785 6.530.691 Foreign currency swaps
Jumlah 2.264.099.688 5.007.266 6.770.016 Total
b. Berdasarkan jatuh tempo b. By maturity date
Informasi mengenai sisa umur jatuh tempo Information regarding the remaining period to
diungkapkan pada Catatan 38. maturity is disclosed in Note 38.
Kerugian atas perubahan nilai wajar instrumen The losses from changes in fair value of derivative
derivatif yang diakui dalam laporan laba rugi dan instruments which were recorded in the statement
penghasilan komprehensif lain masing-masing of profit or loss and other comprehensive income
sebesar Rp1.762.750 dan RpNihil untuk tahun yang amounted to Rp1,762,750 and RpNil for the year
berakhir pada tanggal 31 Desember 2025 dan 2024. ended 31 December 2025 and 2024, respectively.
Page 574
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/55 Exhibit E/55
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
12. TAGIHAN AKSEPTASI 12. ACCEPTANCE RECEIVABLES
a. Berdasarkan pihak, hubungan dan mata uang a. By party, relationship and currency
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Jumlah nosional Jumlah nosional
mata uang asing/ mata uang asing/
Notional amount in Notional amount in
foreign currency Ekuivalen/ foreign currency Ekuivalen/
(angka penuh/ Equivalent (angka penuh/ Equivalent
full amount) Rupiah full amount) Rupiah
Pihak berelasi Related parties
Debitur non-bank Non-bank debtors
Mata uang asing - Foreign currency -
Dolar Amerika United States
Serikat - 44.700 719.447 Dollar
Yuan China - 194.000 427.768 Chinese Yuan
Sub-jumlah Sub-total
(Catatan 36) - 1.147.215 (Note 36)
Pihak ketiga Third parties
Debitur non-bank Non-bank debtors
Rupiah 3.506.637 1.427.964 Rupiah
Mata uang asing - Foreign currency -
Dolar Amerika United States
Serikat 128.900 2.149.408 - Dollar
Sub-jumlah 5.656.045 1.427.964 Sub-total
Jumlah 5.656.045 2.575.179 Total
Dikurangi: cadangan Less: allowance
kerugian penurunan for impairment
nilai ( 706) ( 8.708) losses
Jumlah - bersih 5.655.339 2.566.471 Total - net
b. Berdasarkan jatuh tempo b. By maturity
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Jumlah nosional Jumlah nosional
mata uang asing/ mata uang asing/
Notional amount in Notional amount in
foreign currency Ekuivalen/ foreign currency Ekuivalen/
(angka penuh/ Equivalent (angka penuh/ Equivalent
full amount) Rupiah full amount) Rupiah
Rupiah Rupiah
Kurang dari 1 bulan 3.506.637 1.427.964 Less than 1 month
Sub-jumlah 3.506.637 1.427.964 Sub-total
Mata uang asing Foreign currency
Dolar Amerika United States
Serikat Dollar
Kurang dari 1 bulan 128.900 2.149.408 - Less than 1 month
1 - 3 bulan - 44.700 719.447 1 - 3 months
Sub-jumlah 2.149.408 719.447 Sub-total
Yuan China Chinese Yuan
1 - 3 bulan - 194.000 427.768 1 - 3 months
Sub-jumlah - 427.768 Sub-total
Jumlah 5.656.045 2.575.179 Total
Dikurangi: cadangan Less: allowance
kerugian penurunan for impairment
nilai ( 706) ( 8.708) losses
Jumlah - bersih 5.655.339 2.566.471 Total - net
c. Berdasarkan kolektibilitas dan cadangan kerugian c. By collectability and allowance for impairment
penurunan nilai losses
Perubahan cadangan kerugian penurunan nilai The changes in the allowance for impairment
adalah sebagai berikut: losses are as follows:
31 Desember 2025/
31 December 2025
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Saldo awal 8.708 - - 8.708 Beginning balance
Perubahan selama tahun Moving during current
berjalan ( 8.002) - - ( 8.002) year
Saldo akhir 706 - - 706 Ending balance
Page 575
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/56 Exhibit E/56
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
12. TAGIHAN AKSEPTASI (Lanjutan) 12. ACCEPTANCE RECEIVABLES (Continued)
c. Berdasarkan kolektibilitas dan cadangan kerugian c. By collectability and allowance for impairment
penurunan nilai (Lanjutan) losses (Continued)
Perubahan cadangan kerugian penurunan nilai The changes in the allowance for impairment
adalah sebagai berikut: (Lanjutan) losses are as follows: (Continued)
31 Desember 2024/
31 December 2024
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Saldo awal 1.273.254 - - 1.273.254 Beginning balance
Perubahan selama tahun Moving during current
berjalan ( 1.264.546) - - ( 1.264.546) year
Saldo akhir 8.708 - - 8.708 Ending balance
Manajemen berpendapat bahwa jumlah cadangan The management believes that the established
kerugian penurunan nilai yang dibentuk untuk allowance made for impairment losses on
menutup kerugian yang mungkin timbul akibat uncollectible acceptance receivables are
tagihan akseptasi tidak tertagih telah memadai. adequate.
Semua tagihan akseptasi pada tanggal All acceptance receivables as of
31 Desember 2025 dan 2024 diklasifikasikan 31 December 2025 and 2024 were classified as
lancar. current.
Informasi mengenai klasifikasi aset keuangan Information with respect to classification of
yang mengalami penurunan nilai dan tidak impaired and not impaired and credit quality of
mengalami penurunan nilai dan kolektibilitas financial assets are disclosed in Note 38.
diungkapkan pada Catatan 38.
13. KREDIT YANG DIBERIKAN 13. LOANS
a. Berdasarkan mata uang a. By currency
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Jumlah nosional Jumlah nosional
mata uang asing/ mata uang asing/
Notional amount in Notional amount in
foreign currency Ekuivalen/ foreign currency Ekuivalen/
(angka penuh/ Equivalent (angka penuh/ Equivalent
full amount) Rupiah full amount) Rupiah
Pihak berelasi Related parties
Rupiah Rupiah
Modal kerja 113.000.000 113.000.000 Working capital
Konsumsi 5.824.026 6.694.076 Consumer
Sub-jumlah Sub-total
(Catatan 36) 118.824.026 119.694.076 (Note 36)
Pihak ketiga Third parties
Rupiah Rupiah
Modal kerja 12.605.103.432 12.350.903.106 Working capital
Investasi 1.693.938.796 2.080.311.209 Investment
Konsumsi 83.831.875 107.562.676 Consumer
Mata uang asing Foreign currency
Dolar Amerika United States
Serikat Dollar
Modal kerja 149.400.487 2.491.253.125 86.288.555 1.388.814.289 Working capital
Investasi 21.012.330 350.380.606 24.291.329 390.968.935 Investment
Sub-jumlah 17.224.507.834 16.318.560.215 Sub-total
Jumlah kredit yang Total
diberikan 17.343.331.860 16.438.254.291 loans
Dikurangi: cadangan Less: allowance
kerugian for impairment
penurunan nilai ( 322.830.303) ( 463.372.785) losses
Jumlah - bersih 17.020.501.557 15.974.881.506 Total - net
Page 576
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/57 Exhibit E/57
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
13. KREDIT YANG DIBERIKAN (Lanjutan) 13. LOANS (Continued)
b. Berdasarkan sektor ekonomi b. By economic sector
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
Industri pengolahan 5.558.732.124 5.236.364.145 Processing industry
Aktivitas Financial and insurance
keuangan dan asuransi 3.920.684.357 3.608.450.722 activities
Perdagangan besar dan eceran, Wholesale and retail trade,
reparasi dan perawatan mobil dan repair maintenance of cars
sepeda motor 2.745.321.950 3.189.325.778 and motorcycles
Pengangkutan dan Transportation and
pergudangan 838.193.943 855.687.566 warehousing
Aktivitas penyewaan dan sewa guna Leasing and leasing activities
usaha tanpa hak opsi without employment options,
ketenagakerjaan, agen perjalanan travel agents and other
dan penunjang usaha lainnya 310.314.671 230.510.311 business support
Penyediaan akomodasi dan penyediaan Accommodation, food and
makan minum 306.286.167 359.663.319 beverage
Real estat 227.709.666 253.243.576 Real estate
Konstruksi 127.796.562 119.904.406 Construction
Aktivitas kesehatan manusia dan Human health activities and
aktivitas sosial 122.455.094 219.975.699 social activities
Rumah tangga 89.655.901 114.246.252 Households
Informasi dan komunikasi 79.087.376 230.834.737 Information and communication
Aktivitas profesional, ilmiah dan Professional, scientific and
teknis 72.165.289 80.326.035 technical activities
Aktivitas jasa lainnya 39.135.123 44.912.029 Other service activities
Kesenian, hiburan dan Arts, entertainment and
rekreasi 32.062.813 56.390.323 recreation
Pertanian, kehutanan dan Agriculture, forestry and
perikanan 13.858.194 24.474.747 fisheries
Pendidikan 13.331.144 29.165.515 Education
Pertambangan dan penggalian 4.907.755 4.985.407 Mining and exploration
Bukan lapangan usaha lainnya - 10.500 Not another business field
Sub-jumlah 14.501.698.129 14.658.471.067 Sub-total
Mata uang asing Foreign currency
Dolar Amerika Serikat United States Dollar
Aktivitas Financial and insurance
keuangan dan asuransi 1.763.891.103 237.223.295 activities
Pertanian, kehutanan dan Agriculture, forestry and
perikanan 249.990.787 241.182.557 fisheries
Pertambangan dan penggalian 247.392.549 240.380.207 Mining and exploration
Pengadaan listrik, gas, uap atau air Supply of electricity, gas, steam
panas dan udara dingin 200.100.000 321.900.000 or hot water and cold air
Perdagangan besar dan eceran, Wholesale and retail trade,
reparasi dan perawatan mobil dan repair maintenance of cars
sepeda motor 191.908.172 318.814.333 and motorcycles
Aktivitas penyewaan dan sewa guna Leasing and leasing activities
usaha tanpa hak opsi without employment options,
ketenagakerjaan, agen perjalanan travel agents and other
dan penunjang usaha lainnya 175.564.857 208.962.156 business support
Industri pengolahan 12.786.263 211.320.676 Processing industry
Sub-jumlah 2.841.633.731 1.779.783.224 Sub-total
Jumlah 17.343.331.860 16.438.254.291 Total
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai ( 322.830.303) ( 463.372.785) impairment losses
Jumlah – bersih 17.020.501.557 15.974.881.506 Total – net
Page 577
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/58 Exhibit E/58
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
13. KREDIT YANG DIBERIKAN (Lanjutan) 13. LOANS (Continued)
c. Berdasarkan jangka waktu c. By maturity
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
Kurang dari atau sama dengan 1 tahun 10.692.744.814 10.589.200.332 Less than or equal to 1 year
Lebih dari 1 - 2 tahun 18.363.267 31.073.337 Over than 1 - 2 years
Lebih dari 2 - 5 tahun 2.127.363.626 2.082.098.576 Over than 2 - 5 years
Lebih dari 5 tahun 1.663.226.422 1.956.098.822 Over than 5 years
Sub-jumlah 14.501.698.129 14.658.471.067 Sub-total
Mata uang asing Foreign currency
Dolar Amerika Serikat United States Dollar
Kurang dari atau sama dengan 1 tahun 1.530.628.412 348.127.989 Less than or equal to 1 year
Lebih dari 2 - 5 tahun 789.143.644 800.305.852 Over than 2 - 5 years
Lebih dari 5 tahun 521.861.675 631.349.383 Over than 5 years
Sub-jumlah 2.841.633.731 1.779.783.224 Sub-total
Jumlah 17.343.331.860 16.438.254.291 Total
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai ( 322.830.303) ( 463.372.785) impairment losses
Jumlah – bersih 17.020.501.557 15.974.881.506 Total – net
d. Berdasarkan sisa umur sampai dengan saat jatuh d. Based on remaining period until maturity
tempo
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
Kurang dari atau sama dengan 1 tahun 10.866.469.731 10.639.022.787 Less than or equal to 1 year
Lebih dari 1 - 2 tahun 629.394.098 493.845.932 Over than 1 - 2 years
Lebih dari 2 - 5 tahun 2.365.242.536 2.388.422.654 Over than 2 - 5 years
Lebih dari 5 tahun 640.591.764 1.137.179.694 Over than 5 years
Sub-jumlah 14.501.698.129 14.658.471.067 Sub-total
Mata uang asing Foreign currency
Dolar Amerika Serikat United States Dollar
Kurang dari atau sama dengan 1 tahun 1.730.728.412 348.127.989 Less than or equal to 1 year
Lebih dari 1 - 2 tahun 249.990.787 415.077.688 Over than 1 - 2 years
Lebih dari 2 - 5 tahun 761.261.430 594.190.320 Over than 2 - 5 years
Lebih dari 5 tahun 99.653.102 422.387.227 Over than 5 years
Sub-jumlah 2.841.633.731 1.779.783.224 Sub-total
Jumlah 17.343.331.860 16.438.254.291 Total
Dikurangi: cadangan kerugian Less: allowance for
penurunan nilai ( 322.830.303) ( 463.372.785) impairment losses
Jumlah – bersih 17.020.501.557 15.974.881.506 Total – net
e. Tingkat suku bunga rata-rata tahunan e. Annual average interest rates
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah 7,02% 7,87% Rupiah
Mata uang asing Foreign currency
Dolar Amerika Serikat 5,00% 6,15% United States Dollar
f. Jumlah kredit yang diberikan dengan jaminan f. Total loans secured by saving accounts and time
tabungan dan deposito berjangka pada tanggal deposits as of 31 December 2025 and 2024, were
31 Desember 2025 dan 2024, masing-masing Rp324,360,591 and Rp465,667,409, respectively.
adalah sebesar Rp324.360.591 dan These loans are secured by saving accounts and
Rp465.667.409. Kredit yang diberikan dijamin time deposits, registered mortgages over
dengan tabungan dan deposito berjangka, collaterals, powers of attorney to mortgage or
agunan yang diikat dengan hak tanggungan, surat sell, or other guarantees generally acceptable to
kuasa untuk menjual, atau jaminan lain yang the Bank. Total saving accounts and time deposits
umumnya diterima oleh Bank. Jumlah tabungan pledged as collaterals to the loans are disclosed
dan deposito berjangka yang dijadikan sebagai in Note 20b and 20c.
jaminan kredit yang diberikan disajikan pada
Catatan 20b dan 20c.
Page 578
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/59 Exhibit E/59
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
13. KREDIT YANG DIBERIKAN (Lanjutan) 13. LOANS (Continued)
g. Kredit yang diberikan untuk membeli rumah, g. The loans to employee of the Bank represent
kendaraan dan keperluan lainnya yang dibebani housing, vehicle, and other personal loans with
dengan suku bunga rata-rata tahunan masing- annual average interest rates of 6.00% for
masing sebesar 6,00% pada tanggal 31 December 2025 and 2024, respectively, with
31 Desember 2025 dan 2024 dengan jangka waktu maturity periods ranging from 1 to 20 years.
berkisar antara 1 sampai dengan 20 tahun. Kredit These loans are paid through monthly salary
ini dibayar kembali melalui pemotongan gaji deductions.
setiap bulan.
h. Kredit yang diberikan kepada pihak berelasi h. The loans to related parties (Note 36) for
(Catatan 36) pada tanggal 31 Desember 2025 dan 31 December 2025 and 2024 amounted to
2024 adalah masing-masing sebesar Rp118,824,026 and Rp119,694,076, respectively,
Rp118.824.026 dan Rp119.694.076 atau sebesar representing 0.53% and 0.54% of the Bank’s total
0,53% dan 0,54% dari jumlah aset Bank masing- assets as of 31 December 2025 and 2024,
masing pada tanggal 31 Desember 2025 dan 2024 respectively, which consist of working capital and
berupa kredit modal kerja dan konsumsi yang consumer loans conducted under agreed terms
dilakukan dengan kebijakan dan syarat yang and conditions between parties.
telah disepakati.
i. Bank telah melakukan modifikasi dengan i. The Bank has restructured its loans by modifying
melakukan restrukturisasi kredit dengan the amount of loan installment or through
mengubah jumlah angsuran atau melalui extension of the credit period as of
perpanjangan jangka waktu kredit pada tanggal 31 December 2025 and 2024 amounted to
31 Desember 2025 dan 2024 masing-masing Rp764,263,862 and Rp724,627,944, respectively.
sebesar Rp764.263.862 dan Rp724.627.944.
Termasuk dalam saldo 31 Desember 2025 dan Included in the balance as of 31 December 2025
2024, kredit yang direstrukturisasi sebesar and 2024, restructured loans amounted to
Rp57.206.747 dan Rp82.738.723 merupakan Rp57,206,747 and Rp82,738,723 are restructured
kredit yang direstrukturisasi terkait dampak dari loans related to the impact of the Covid-19
pandemi Covid-19 sesuai dengan POJK pandemic in accordance with POJK
No. 17/POJK.03/2021 tentang perubahan kedua No. 17/POJK.03/2021 regarding the second
atas POJK No. 11/POJK.03/2020 tentang amendment to No. 11/POJK.03/2020 about
“Stimulus Perekonomian Nasional sebagai “National Economic Stimulus as countercyclical
kebijakan countercyclical Dampak Penyebaran Policy Impact of Coronavirus Disease spread
Coronavirus Disease 2019” tertanggal 2019” dated 10 September 2021. The Bank has
10 September 2021. Bank telah membukukan recorded a gain (loss) on loans modification for
keuntungan (kerugian) atas kredit modifikasian the year ended 31 December 2025 and 2024
untuk tahun yang berakhir pada tanggal amounted to Rp88,818 and (Rp53,910,931),
31 Desember 2025 dan 2024 masing-masing respectively.
sebesar Rp88.818 dan (Rp53.910.931).
j. Kredit sindikasi merupakan kredit yang diberikan j. Syndicated loans represent loans provided to the
kepada debitur berdasarkan perjanjian debtor under syndication agreements with other
pembiayaan bersama dengan bank lain, yang banks, which can be obtained through the
dapat diperoleh melalui pasar primer dan primary and secondary markets. The amount of
sekunder. Saldo kredit sindikasi per syndicated loans as of 31 December 2025 and
31 Desember 2025 dan 2024 masing-masing 2024 amounted to Rp1,733,562,058 and
sebesar Rp1.733.562.058 dan Rp1.482.936.199. Rp1,482,936,199, respectively. The Bank’s
Partisipasi Bank dalam pinjaman sindikasi participation in the syndicated loan as of
tersebut pada tanggal 31 Desember 2025 dan 31 December 2025 and 2024 ranged from 1.00% -
2024 masing-masing berkisar 1,00% - 11,00% dan 11.00% and 1.02% - 11.00%, respectively.
1,02% - 11,00%.
k. Kredit yang dihapusbukukan k. Loans written-off
Kredit yang dihapusbukukan pada 31 Desember Loans written-off on 31 December 2025 and 2024
2025 dan 2024 masing-masing adalah sebesar were Rp269,137,156 and Rp51,167,419,
Rp269.137.156 dan Rp51.167.419. respectively.
Page 579
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/60 Exhibit E/60
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
13. KREDIT YANG DIBERIKAN (Lanjutan) 13. LOANS (Continued)
l. Perubahan cadangan kerugian penurunan nilai l. The changes in the allowance for impairment
adalah sebagai berikut: losses are as follows:
31 Desember 2025/
31 December 2025
Kerugian kredit
ekspektasi Kerugian kredit
sepanjang ekspektasi
umurnya - kredit sepanjang
Kerugian kredit tidak memburuk/ umurnya - kredit
ekspektasi Lifetime ECL - memburuk/
12 bulan/ no credit Lifetime ECL - Jumlah/
12-month ECL impaired credit impaired Total
Saldo awal 212.815.001 54.902.874 195.654.910 463.372.785 Beginning balance
Transfer ke kerugian Transfer to
kredit ekspektasi 12 12-month
bulan 5.632.355 ( 5.632.355) - - ECL
Transfer ke kerugian Transfer to
kredit ekspektasian lifetime
sepanjang umurnya - ECL - no credit
kredit tidak memburuk ( 187.431) 187.431 - - impaired
Transfer ke kerugian Transfer to
kredit ekspektasian lifetime
sepanjang umurnya - ECL - credit
kredit memburuk ( 2.562.455) ( 2.482.183) 5.044.638 - impaired
Penambahan penyisihan Provision during
selama tahun berjalan ( 105.099.386) 8.420.375 223.714.247 127.035.236 the year
Penghapusan kredit - - ( 269.137.156) ( 269.137.156) Loans written-off
Selisih Exchange rate
kurs 1.559.438 - - 1.559.438 differences
Saldo akhir 112.157.522 55.396.142 155.276.639 322.830.303 Ending balance
31 Desember 2024/
31 December 2024
Kerugian kredit
ekspektasi Kerugian kredit
sepanjang ekspektasi
umurnya - kredit sepanjang
Kerugian kredit tidak memburuk/ umurnya - kredit
ekspektasi Lifetime ECL - memburuk/
12 bulan/ no credit Lifetime ECL - Jumlah/
12-month ECL impaired credit impaired Total
Saldo awal 42.397.032 30.603.558 62.176.420 135.177.010 Beginning balance
Transfer ke kerugian Transfer to
kredit ekspektasi 12 12-month
bulan 1.810.132 ( 1.755.147) ( 54.985) - ECL
Transfer ke kerugian Transfer to
kredit ekspektasian lifetime
sepanjang umurnya - ECL - no credit
kredit tidak memburuk ( 498.235) 498.235 - - impaired
Transfer ke kerugian Transfer to
kredit ekspektasian lifetime
sepanjang umurnya - ECL - credit
kredit memburuk ( 638.423) ( 37.342) 675.765 - impaired
Penambahan penyisihan Provision during
selama tahun berjalan 169.315.504 25.593.570 184.025.129 378.934.203 the year
Penghapusan kredit - - ( 51.167.419) ( 51.167.419) Loans written-off
Selisih Exchange rate
kurs 428.991 - - 428.991 differences
Saldo akhir 212.815.001 54.902.874 195.654.910 463.372.785 Ending balance
Manajemen berpendapat bahwa jumlah cadangan The management believes that the allowance for
kerugian penurunan nilai kredit yang diberikan impairment losses on uncollectible loans is
yang dibentuk telah memadai. adequate.
m. Informasi mengenai klasifikasi aset keuangan m. Information with respect to classification of
yang mengalami penurunan nilai dan tidak impaired and not impaired of financial assets are
mengalami penurunan nilai diungkapkan pada disclosed in Note 38.
Catatan 38.
Page 580
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/61 Exhibit E/61
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
14. BUNGA YANG AKAN DITERIMA 14. INTEREST RECEIVABLES
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Jumlah nosional Jumlah nosional
mata uang asing/ mata uang asing/
Notional amount Notional amount
in foreign in foreign
currency Ekuivalen/ currency Ekuivalen/
(angka penuh/ Equivalent (angka penuh/ Equivalent
full amount) Rupiah full amount) Rupiah
Rupiah Rupiah
Kredit yang
diberikan Loans
Pihak berelasi Related parties
(Catatan 36) 832.322 832.961 (Note 36)
Pihak ketiga 42.108.836 39.976.170 Third parties
Surat berharga 32.882.430 37.695.235 Marketable securities
Penempatan Placement with
pada bank lain 1.150.000 84.699 other banks
Mata uang asing Foreign currency
Dolar Amerika United States
Serikat Dollar
Kredit yang
diberikan 544.065 9.072.287 463.636 7.462.218 Loans
Giro pada bank Current account with
lain 78.036 1.301.244 21.065 339.045 other banks
Jumlah 87.347.119 86.390.328 Total
Cadangan kerugian Allowance for
penurunan nilai ( 40.606) ( 52.049) impairment losses
Jumlah - bersih 87.306.513 86.338.279 Total - net
Perubahan cadangan kerugian penurunan nilai adalah The changes in the allowance for impairment losses
sebagai berikut: are as follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Saldo awal 52.049 66.069 Beginning balance
Selisih kurs 240 262 Exchange rate differences
Pemulihan tahun berjalan ( 11.683) ( 14.282) Recovery during the year
Saldo akhir 40.606 52.049 Ending balance
15. BEBAN DIBAYAR DI MUKA 15. PREPAID EXPENSES
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2025
Piranti lunak 12.589.383 16.193.997 Software
Sewa dibayar di muka 4.324.334 234.080 Prepaid rent
Asuransi dibayar di muka 2.514.840 2.032.106 Prepaid insurance
Perbaikan dan pemeliharaan 500.979 162.692 Repair and maintenance
Promosi 106.200 181.070 Promotion
Lain-lain 478.339 652.006 Others
Jumlah 20.514.075 19.455.951 Total
Page 581
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/62 Exhibit E/62
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
16. ASET TETAP 16. FIXED ASSETS
31 Desember 2025/
31 December 2025
Saldo awal/ Penambahan/ Pengurangan/ Reklasifikasi/ Revaluasi/ Saldo akhir/
Beginning balance Additions Deductions Reclassifications Revaluation Ending balance
Aset kepemilikan Direct ownership
langsung: assets:
Nilai tercatat Carrying amount
Hak atas tanah 318.660.324 - - ( 14.106.470) - 304.553.854 Land right
Bangunan dan Buildings and
prasarana 70.893.095 - - ( 9.763.506) - 61.129.589 improvements
Mesin pembangkit Power
tenaga listrik 2.783.542 - 84.560 - - 2.698.982 generator
Perabot dan peralatan Furniture and office
kantor 68.845.595 4.599.438 13.439.305 580.253 - 60.585.981 equipment
Kendaraan bermotor 21.730.524 - 6.842.642 - - 14.887.882 Motor vehicles
Sub-jumlah 482.913.080 4.599.438 20.366.507 ( 23.289.723) - 443.856.288 Sub-total
Aset dalam Assets under
pembangunan 3.466.367 - - ( 580.253) - 2.886.114 construction
Jumlah 486.379.447 4.599.438 20.366.507 ( 23.869.976) - 446.742.402 Total
Accumulated
Akumulasi penyusutan depreciation
Bangunan dan Buildings and
prasarana 5.144.786 4.726.249 - ( 1.167.654) - 8.703.381 improvements
Mesin pembangkit Power
tenaga listrik 2.142.620 92.119 84.560 - - 2.150.179 generator
Perabot dan peralatan Furniture and office
kantor 48.469.873 7.760.464 13.431.690 - - 42.798.647 equipment
Kendaraan bermotor 11.432.271 2.247.595 6.107.543 - - 7.572.323 Motor vehicles
Jumlah 67.189.550 14.826.427 19.623.793 ( 1.167.654) - 61.224.530 Total
Nilai buku bersih 419.189.897 385.517.872 Net book value
31 Desember 2024/
31 December 2024
Saldo awal/ Penambahan/ Pengurangan/ Reklasifikasi/ Revaluasi/ Saldo akhir/
Beginning balance Additions Deductions Reclassifications Revaluation Ending balance
Aset kepemilikan Direct ownership
langsung: assets:
Nilai tercatat Carrying amount
Hak atas tanah 321.563.491 - - ( 2.903.167) - 318.660.324 Land right
Bangunan dan Buildings and
prasarana 78.034.842 126.623 520.000 ( 3.968.559) ( 2.779.811) 70.893.095 improvements
Mesin pembangkit Power
tenaga listrik 2.821.142 - 37.600 - - 2.783.542 generator
Perabot dan peralatan Furniture and office
kantor 60.513.115 9.877.712 3.025.617 1.480.385 - 68.845.595 equipment
Kendaraan bermotor 31.616.345 6.211.701 16.097.522 - - 21.730.524 Motor vehicles
Sub-jumlah 494.548.935 16.216.036 19.680.739 ( 5.391.341) ( 2.779.811) 482.913.080 Sub-total
Aset dalam Assets under
pembangunan 2.486.598 2.460.154 - ( 1.480.385) - 3.466.367 construction
Jumlah 497.035.533 18.676.190 19.680.739 ( 6.871.726) ( 2.779.811) 486.379.447 Total
Accumulated
Akumulasi penyusutan depreciation
Bangunan dan Buildings and
prasarana - 5.641.284 - ( 137.823) ( 358.675) 5.144.786 improvements
Mesin pembangkit Power
tenaga listrik 2.086.434 93.786 37.600 - - 2.142.620 generator
Perabot dan peralatan Furniture and office
kantor 45.123.969 6.370.749 3.024.845 - - 48.469.873 equipment
Kendaraan bermotor 24.589.798 2.578.210 15.735.737 - - 11.432.271 Motor vehicles
Jumlah 71.800.201 14.684.029 18.798.182 ( 137.823) ( 358.675) 67.189.550 Total
Nilai buku bersih 425.235.332 419.189.897 Net book value
Hak atas tanah berupa HGB yang akan berakhir pada The Bank’s land represents HGB, which will expire in
berbagai tanggal antara tahun 2025 sampai dengan certain dates from 2025 to 2053. Management
tahun 2053. Manajemen berpendapat bahwa tidak believes that the HGBs are readily extendable.
terdapat masalah dengan perpanjangan HGB.
Beban penyusutan pada tahun 2025 dan 2024, Depreciation expenses in 2025 and 2024, amounted
masing-masing sebesar Rp14.826.427 dan to Rp14,826,427 and Rp14,684,029, respectively
Rp14.684.029 (Catatan 33). (Note 33).
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, the Bank’s
manajemen Bank memperkirakan persentase management estimates that the percentage of
penyelesaian dari aset dalam pembangunan ditinjau completion of assets under construction in financial
dari aspek keuangan masing-masing sebesar 99,20% terms is 99.20% and 99.60%, respectively. Assets
dan 99,60%. Aset dalam pembangunan terdiri dari under construction consist of furniture and office
perabot dan peralatan kantor diperkirakan akan equipment are estimated to be completed in less
selesai dalam waktu kurang dari 1 tahun setelah than 1 year after the statement of financial position
tanggal laporan posisi keuangan. date.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, the Bank’s
manajemen Bank memperkirakan estimasi komitmen management estimates the contractual
kontraktual dari aset tetap sebesar RpNihil. commitments of fixed assets are RpNil.
Page 582
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/63 Exhibit E/63
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
16. ASET TETAP (Lanjutan) 16. FIXED ASSETS (Continued)
Aset tetap, kecuali tanah, pada tanggal Fixed assets, except land, were insured against fire,
31 Desember 2025 diasuransikan terhadap riot, accident and theft as of 31 December 2025, at
kebakaran, kerusuhan, kecelakaan dan pencurian di PT Asuransi Wahana Tata and PT Asuransi Central
PT Asuransi Wahana Tata dan PT Asuransi Central Asia Asia (31 December 2024: PT Asuransi Wahana Tata,
(31 Desember 2024: PT Asuransi Wahana Tata, PT Asuransi Central and PT MNC Asuransi Indonesia)
PT Asuransi Central Asia dan PT MNC Asuransi (third parties) with insurance coverage amounting to
Indonesia) (pihak ketiga) dengan jumlah Rp139,332,219 (31 December 2024: Rp152,621,727).
pertanggungan sebesar Rp139.332.219 (31 Desember The management believes that the insurance
2024: Rp152.621.727). Manajemen berpendapat coverage is adequate to cover possible losses from
bahwa nilai pertanggungan tersebut cukup untuk the insured assets.
menutup kemungkinan kerugian atas aset yang
dipertanggungkan.
Seluruh aset tetap Bank yang ada pada tanggal All of the Bank’s fixed assets as of the reporting date
pelaporan digunakan untuk menunjang aktivitas are fully used to support the Bank’s operational
operasi Bank. Biaya perolehan dari aset tetap yang activities. The cost of fixed assets that already fully
telah disusutkan penuh dan masih digunakan pada depreciated and still used in operation in
31 Desember 2025 dan 2024 adalah sebagai berikut: 31 December 2025 and 2024 are as follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Mesin pembangkit tenaga listrik 1.777.792 1.862.351 Power generator
Perabot dan peralatan kantor 27.462.396 37.916.939 Furniture and office equipment
Kendaraan bermotor 1.012.000 1.768.200 Motor vehicles
Jumlah 30.252.188 41.547.490 Total
Berdasarkan hasil evaluasi manajemen Bank, tidak Based on the assessment of the Bank’s management,
terdapat peristiwa atau perubahan keadaan yang there were no events or changes in circumstances
mengindikasikan adanya penurunan nilai aset tetap which may indicate impairment in the value of fixed
pada tanggal 31 Desember 2025. assets as of 31 December 2025.
Rincian laba penjualan aset tetap adalah sebagai The details of the gain on sale of fixed assets are as
berikut: follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Hasil penjualan aset tetap 2.583.672 7.570.304 Proceeds from sale of fixed assets
Nilai buku bersih aset tetap 742.714 882.557 Net book value of fixed assets
Laba penjualan aset tetap – bersih Gain on sale of fixed assets –
(Catatan 34) 1.840.958 6.687.747 net (Note 34)
Pada tahun 2024, Bank telah menugaskan penilai In 2024, the Bank has assigned an external
independen eksternal KJPP Jimmy Prasetyo & Rekan. independent appraiser KJPP Jimmy Prasetyo &
Dalam laporannya tanggal 1 November 2024 Rekan. In its report dated 1 November 2024 signed
ditandatangani oleh Audrey Angelina, M.Bus., MAPPI by Audrey Angelina, M.Bus., MAPPI (Cert.) to
(Cert.) untuk melakukan penilaian terhadap aset conduct an assessment of the Bank's assets to be
Bank yang akan dijual. Penilaian kembali yang sold. The revaluation carried out on the building
dilakukan atas bangunan menghasilkan penurunan resulted in a decrease in amount of
nilai sebesar Rp 2.421.136 yang dicatat sebagai Rp 2,421,136 which was recorded as a loss on the
kerugian revaluasi aset tetap pada penghasilan revaluation of fixed assets in other
komprehensif lain. comprehensive income.
Penilaian dilakukan berdasarkan Standar Penilaian Valuations are performed based on Indonesian
Indonesia, ditentukan berdasarkan transaksi pasar Valuation Standards, determined based on reference
terkini dan dilakukan dengan ketentuan-ketentuan to recent market transactions done on arm’s length
yang lazim. Metode penilaian yang dipakai adalah terms and appropriate requirements. The valuation
metode data pasar, metode biaya dan metode methods used are market value approach, cost
pendapatan. approach and income approach.
Page 583
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/64 Exhibit E/64
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
16. ASET TETAP (Lanjutan) 16. FIXED ASSETS (Continued)
Perubahan selisih lebih revaluasi aset tetap setelah The movements in the revaluation surplus of fixed
pajak adalah sebagai berikut: assets net of tax are as follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Saldo awal 147.885.061 153.508.158 Beginning balance
Transfer ke saldo laba ( 7.576.801) ( 3.734.611) Transfer to retained earnings
Penilaian kembali tahun berjalan - ( 2.421.136) Revaluation during the year
Pajak penghasilan terkait - 532.650 Related income tax
Saldo akhir 140.308.260 147.885.061 Ending balance
Tabel di bawah ini menganalisis instrumen non- The table below analyses non-financial instrument
keuangan yang dicatat pada nilai wajar berdasarkan carried at fair value, by level of valuation method,
tingkatan metode penilaian, sebagai berikut: as follows:
Pengukuran nilai wajar 31 Desember 2025 menggunakan:
Fair value measurement on 31 December 2025 using:
Tingkat 1/ Tingkat 2/ Tingkat 3/ Jumlah/
Level 1 Level 2 Level 3 Total
Pengukuran nilai Recurring fair
wajar berulang value measurement
Tanah - - 304.553.854 304.553.854 Land
Bangunan - - 61.129.589 61.129.589 Buildings
Jumlah - - 365.683.443 365.683.443 Total
Pengukuran nilai wajar 31 Desember 2024 menggunakan:
Fair value measurement on 31 December 2024 using:
Tingkat 1/ Tingkat 2/ Tingkat 3/ Jumlah/
Level 1 Level 2 Level 3 Total
Pengukuran nilai Recurring fair
wajar berulang value measurement
Tanah - - 318.660.324 318.660.324 Land
Bangunan - - 70.893.095 70.893.095 Buildings
Jumlah - - 389.553.419 389.553.419 Total
Tidak terdapat perpindahan antar tingkat selama There were no transfers between level during the
tahun berjalan. year.
Nilai wajar tingkat 3 dari tanah dan bangunan Level 3 fair values of land and buildings are
dihitung dengan menggunakan pendekatan calculated using the comparable market data
perbandingan harga pasar, estimasi biaya reproduksi approach, cost reproduction or cost replacement
baru atau biaya pengganti baru, dan estimasi approach and asset generated income approach. The
pendapatan dan biaya yang dihasilkan oleh aset. approximate market prices of comparable land and
Harga pasar dari tanah dan bangunan yang paling buildings are adjusted for differences in key
mendekati disesuaikan dengan perbedaan atribut attributes such as property size, location and use of
utama seperti ukuran aset, lokasi dan penggunaan an asset. The most significant input in this valuation
aset. Input yang paling signifikan dalam pendekatan approach is price per square meter assumptions.
penilaian ini adalah asumsi harga per meter.
Jika tanah dan bangunan dicatat sebesar harga If land and buildings are presented on historical cost
perolehan, maka pada tanggal 31 Desember 2025 dan basis, as of 31 December 2025 and 2024 the amount
2024 dicatat dalam jumlah sebagai berikut: would be as follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Tanah 195.317.873 197.244.079 Land
Bangunan Buildings
Biaya perolehan 75.157.156 82.233.505 Cost
Akumulasi penyusutan ( 40.169.338) ( 38.221.124) Accumulated depreciation
Nilai buku bangunan 34.987.818 44.012.381 Book value of buildings
Nilai buku bersih 230.305.691 241.256.460 Net book value
Page 584
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/65 Exhibit E/65
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
16. ASET TETAP (Lanjutan) 16. FIXED ASSETS (Continued)
Selain tanah dan bangunan, tidak terdapat perbedaan There is no significant difference between the fair
yang signifikan antara nilai wajar aset tetap dengan value and carrying value of fixed assets other than
nilai tercatatnya. land and buildings.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, the management
manajemen Bank berkeyakinan bahwa nilai aset of the Bank is of the opinion that the carrying values
tetap yang dapat diperoleh kembali masih melebihi of fixed assets do not exceed their recoverable
nilai tercatat aset tetap. amounts.
17. ASET TAK BERWUJUD 17. INTANGIBLE ASSETS
31 Desember 2025/
31 December 2025
Saldo awal/ Penambahan/ Pengurangan/ Saldo akhir/
Beginning balance Additions Disposal Ending balance
Biaya perolehan Cost
Perangkat lunak 15.101.453 - - 15.101.453 Software
Akumulasi Accumulated
amortisasi amortization
Perangkat lunak 10.433.752 1.651.904 - 12.085.656 Software
Nilai tercatat 4.667.701 3.015.797 Carrying amount
31 Desember 2024/
31 December 2024
Saldo awal/ Penambahan/ Pengurangan/ Saldo akhir/
Beginning balance Additions Disposal Ending balance
Biaya perolehan Cost
Perangkat lunak 13.795.938 1.305.515 - 15.101.453 Software
Akumulasi Accumulated
amortisasi amortization
Perangkat lunak 8.594.101 1.839.651 - 10.433.752 Software
Nilai tercatat 5.201.837 4.667.701 Carrying amount
Aset tak berwujud merupakan perangkat lunak yang Intangible assets are software whose amortization
nilai amortisasinya dibebankan sebagai beban value is charged as other operating expenses –
operasional lainnya - umum dan administrasi general and administrative (Note 33).
(Catatan 33).
18. ASET LAIN-LAIN 18. OTHER ASSETS
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Agunan yang diambil alih setelah Foreclosed collaterals, net of
dikurangi cadangan kerugian allowance for
penurunan nilai sebesar impairment losses of
Rp20.985.743 dan Rp14.532.206 Rp20,985,743 and Rp14,532,206
masing-masing pada tanggal 31 as of 31 December 2025
Desember 2025 dan 2024 556.948.490 336.696.098 and 2024, respectively
Aset hak guna 44.590.182 55.546.957 Right-of-use assets
Uang hasil penjualan dalam lelang The proceeds from the sale in
(Catatan 42) 37.824.176 37.824.176 the auction (Note 42)
Properti terbengkalai setelah Abandoned property, net of
dikurangi cadangan kerugian allowance for
penurunan nilai sebesar impairment losses of
Rp5.577.560 dan Rp2.849.749 Rp5,577,560 and Rp 2,849,749
masing-masing pada tanggal as of 31 December 2025
31 Desember 2025 dan 2024 30.401.339 23.444.994 and 2024, respectively
Prefund biller 27.377.943 33.517.227 Prefund biller
Pajak penghasilan badan lebih Overpayment of corporate income
bayar - Pasal 28a (Catatan 23) 16.469.724 16.469.724 tax - Article 28a (Note 23)
Uang muka dan jaminan 10.931.498 16.806.403 Advances and guarantees
Tagihan terkait transaksi ATM 7.476.826 10.034.353 Receivables related to ATM transactions
Persediaan alat tulis kantor 3.139.605 4.954.816 Stationaries
Provisi dan komisi yang akan Fee and commissions
diterima 7.919 8.618 receivables
Lain-lain 40.958.776 33.143.403 Others
Jumlah 776.126.478 568.446.769 Total
Page 585
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/66 Exhibit E/66
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
18. ASET LAIN-LAIN (Lanjutan) 18. OTHER ASSETS (Continued)
Bank berkeyakinan uang hasil penjualan dalam lelang The Bank believes that the proceeds from the sale in
akan diterima dari kurator setelah proses lelang atas the auction will be received from the curator after
seluruh aset milik pihak lain yang termasuk dalam the auction process for all assets belonging to other
boedel pailit telah laku terjual (berdasarkan parties included in the bankrupt bank has been sold
pembagian hasil penjualan boedel pailit dari (based on the distribution of proceeds from the sale
kurator). of the bankrupt bank from the curator).
Lain-lain terdiri dari uang muka penyelesaian kredit Others consist of credit settlement advances and
dan lain–lain. others.
Properti terbengkalai adalah aset tetap yang Abandoned properties represent fixed asset
sebelumnya diklasifikasikan sebagai aset tetap yang previously classified under fixed assets directly
dimiliki Bank tetapi tidak digunakan untuk kegiatan owned by the Bank but are not used in the Bank’s
usaha Bank yang lazim, yang berlokasi di: regular or normal operations, located at:
31 Desember/December 2025 31 Desember/December 2024
Jalan Gunung Sahari No. 18, Jakarta Utara Jalan Gunung Sahari No. 18, Jakarta Utara
Jalan Industri VI Ruko 4, Semarang Jalan Industri VI Ruko 4, Semarang
Jalan Sam Ratulangi No. 42, Makassar Jalan Sam Ratulangi No. 42, Makassar
Jalan Pattimura No. 32/B-15, Denpasar Jalan Pattimura No. 32/B-15, Denpasar
Pusat Perbelanjaan ITC Mangga Dua Lantai 4 Pusat Perbelanjaan ITC Mangga Dua Lantai 4
Blok B-50, Jakarta Utara Blok B-50, Jakarta Utara
Pertokoan Turi Mas, Jl. Semarang No. 142, Surabaya -
Jl. Majapahit No. 228 D, Semarang -
Jl. Kolonel A. E. Kawilarang No. 6 (d/h Jl. Nibung Raya No. 6), Medan -
Jl. Kopo Bihpul 98, Bandung -
- Jalan Pajajaran No. 68B, Kota Bandung
- Jl. KH. Mansyur No. 262A, Jakarta Barat
Berdasarkan laporan penilai independen Hari Utomo Based on independent appraisal report by Hari
& Rekan pada tanggal 2 Januari 2025, nilai wajar Utomo & Partner on 2 January 2025, the fair value
properti terbengkalai yang berlokasi di Denpasar, of abandoned properties which located in Denpasar,
Makassar dan Bandung pada tanggal 31 Desember Makassar and Bandung as of 31 December 2025 and
2025 dan 2024 masing-masing sebesar Rp6.735.700 2024 amounting to Rp6,735,700 and Rp10,309,500,
dan Rp10.309.500. Selain ketiga properti respectively. Apart from the three abandoned
terbengkalai tersebut, nilai wajar properti properties, the fair value of the abandoned
terbengkalai telah dinilai berdasarkan laporan penilai properties has been assessed based on the report of
independen Satria Setiawan & Rekan pada tanggal the independent appraisal Satria Setiawan & Partner
5 Maret 2024 sebesar Rp39.115.723 dan Rp28.819.197 on 5 March 2024 amounting to Rp39,115,723 and
masing-masing pada tanggal 31 Desember 2025 dan Rp28,819,197 as of 31 December 2025 and 2024,
2024. respectively.
Bank membentuk cadangan kerugian penurunan nilai The Bank has provided an allowance for impairment
tanggal 31 Desember 2025 dan 2024 masing-masing losses as of 31 December 2025 and 2024 amounting
sebesar Rp5.577.560 dan Rp2.849.749. Manajemen to Rp5,577,560 and Rp2,849,749, respectively. The
berpendapat bahwa cadangan kerugian penurunan management believes that the established allowance
nilai yang dibentuk telah memadai. made for impairment losses is adequate.
Page 586
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/67 Exhibit E/67
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
19. LIABILITAS SEGERA 19. LIABILITIES DUE IMMEDIATELY
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Jumlah nosional Jumlah nosional
mata uang asing/ mata uang asing/
Notional amount in Notional amount in
foreign currency Ekuivalen/ foreign currency Ekuivalen/
(angka penuh/ Equivalent (angka penuh/ Equivalent
full amount) Rupiah full amount) Rupiah
Rupiah Rupiah
Liabilitas kepada pihak Liabilities to third
ketiga 1.073.382 450.039 parties
Beban bunga jatuh tempo 141.116 531.114 Past due interest
Kiriman uang yang akan Money
diselesaikan 17.212 189.208 transfer
Liabilitas lainnya 350.647 338.350 Other liabilities
Sub-jumlah 1.582.357 1.508.711 Sub-total
Mata uang asing Foreign currency
Dolar Amerika Serikat United States Dollar
Beban bunga jatuh tempo 209 3.491 3.067 49.365 Past due interest
Sub-jumlah 3.491 49.365 Sub-total
Jumlah 1.585.848 1.558.076 Total
20. SIMPANAN DARI NASABAH 20. DEPOSITS FROM CUSTOMERS
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Jumlah nosional Jumlah nosional
mata uang asing/ mata uang asing/
Notional amount in Notional amount in
foreign currency Ekuivalen/ foreign currency Ekuivalen/
(angka penuh/ Equivalent (angka penuh/ Equivalent
full amount) Rupiah full amount) Rupiah
Pihak berelasi Related parties
Rupiah Rupiah
Giro 73.795.728 85.674.203 Current accounts
Tabungan 24.018.046 20.869.664 Savings accounts
Deposito berjangka 145.849.427 117.082.834 Time deposits
Sub-jumlah 243.663.201 223.626.701 Sub-total
Mata uang asing Foreign currency
Dolar Amerika Serikat United States Dollar
Giro 30.670.497 511.430.541 4.025.939 64.797.495 Current accounts
Deposito berjangka 78.780.744 1.313.668.901 462.365 7.441.765 Time deposits
Sub-jumlah 1.825.099.442 72.239.260 Sub-total
Sub-jumlah pihak Sub-total related
berelasi (Catatan 36) 2.068.762.643 295.865.961 parties (Note 36)
Pihak ketiga Third parties
Rupiah Rupiah
Giro 767.581.759 877.689.204 Current accounts
Tabungan 1.136.552.441 1.025.012.462 Savings accounts
Deposito berjangka 6.730.057.673 9.989.878.625 Time deposits
Sub-jumlah 8.634.191.873 11.892.580.291 Sub-total
Mata uang asing Foreign currency
Dolar Amerika Serikat United States Dollar
Giro 42.264.581 704.761.879 56.994.707 917.329.807 Current accounts
Deposito berjangka 26.519.979 442.220.651 8.932.132 143.762.672 Time deposits
Sub-jumlah 1.146.982.530 1.061.092.479 Sub-total
Baht Thailand Thailand Baht
Tabungan 350 185 - Savings accounts
Sub-jumlah 185 - Sub-total
Yuan China Chinese Yuan
Tabungan 21.836 52.073 237.089 522.779 Savings accounts
Sub-jumlah 52.073 522.779 Sub-total
Sub-jumlah pihak Sub-total third
ketiga 9.781.226.661 12.954.195.549 parties
Jumlah 11.849.989.304 13.250.061.510 Total
Simpanan dari pihak berelasi tersebut merupakan These deposits from related parties represent
simpanan dari manajemen kunci, pemegang saham, deposits from key management, shareholders,
grup pemegang saham dan anggota keluarganya group’s shareholders and their family members
(Catatan 36). (Note 36).
Page 587
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/68 Exhibit E/68
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
20. SIMPANAN DARI NASABAH (Lanjutan) 20. DEPOSITS FROM CUSTOMERS (Continued)
a. Giro a. Current accounts
Giro terdiri dari: Current accounts consist of:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Jumlah nosional Jumlah nosional
mata uang asing/ mata uang asing/
Notional amount in Notional amount in
foreign currency Ekuivalen/ foreign currency Ekuivalen/
(angka penuh/ Equivalent (angka penuh/ Equivalent
full amount) Rupiah full amount) Rupiah
Pihak berelasi Related parties
Rupiah 73.795.728 85.674.203 Rupiah
Mata uang asing Foreign currency
Dolar Amerika Serikat 30.670.497 511.430.541 4.025.939 64.797.495 United States Dollar
Sub-jumlah 585.226.269 150.471.698 Sub-total
Pihak ketiga Third parties
Rupiah 767.581.759 877.689.204 Rupiah
Mata uang asing Foreign currency
Dolar Amerika Serikat 42.264.581 704.761.879 56.994.707 917.329.807 United States Dollar
Sub-jumlah 1.472.343.638 1.795.019.011 Sub-total
Jumlah 2.057.569.907 1.945.490.709 Total
Tingkat suku bunga rata-rata tahunan: Annual average interest rates:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah 2,54% 3,51% Rupiah
Mata uang asing Foreign currency
Dolar Amerika Serikat 2,88% 1,44% United States Dollar
Tingkat suku bunga untuk giro dari pihak berelasi The interest rates on current accounts with
adalah sama dengan tingkat suku bunga yang related parties are similar to those for third
ditawarkan kepada pihak ketiga. parties.
Pada tanggal 31 Desember 2025 dan 2024, tidak As of 31 December 2025 and 2024, no current
terdapat giro yang diblokir sebagai jaminan accounts were blocked as loan security.
kredit.
b. Tabungan b. Saving accounts
Tabungan terdiri dari: Saving accounts consist of:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Jumlah nosional Jumlah nosional
mata uang asing/ mata uang asing/
Notional amount in Notional amount in
foreign currency Ekuivalen/ foreign currency Ekuivalen/
(angka penuh/ Equivalent (angka penuh/ Equivalent
full amount) Rupiah full amount) Rupiah
Pihak berelasi Related parties
Rupiah 24.018.046 20.869.664 Rupiah
Sub-jumlah 24.018.046 20.869.664 Sub-total
Pihak ketiga Third parties
Rupiah 1.136.552.441 1.025.012.462 Rupiah
Mata uang asing Foreign currency
Yuan China 21.836 52.073 237.089 522.779 Chinese Yuan
Baht Thailand 350 185 - Thailand Baht
Sub-jumlah 1.136.604.699 1.025.535.241 Sub-total
Jumlah 1.160.622.745 1.046.404.905 Total
Page 588
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/69 Exhibit E/69
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
20. SIMPANAN DARI NASABAH (Lanjutan) 20. DEPOSITS FROM CUSTOMERS (Continued)
b. Tabungan (Lanjutan) b. Saving accounts (Continued)
Tingkat suku bunga rata-rata tahunan: Annual average interest rates:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
Tabungan 3,21% 3,07% Savings accounts
Emas 0,99% 1,10% Emas
KPR Express 4,00% 4,00% KPR Express
Arthamas 0,63% 0,63% Arthamas
Karyawan 0,91% 1,14% Employees
Karya 1,27% 1,40% Karya
Karya Dapan 1,18% 1,24% Karya Dapan
Si Cerdas 0,59% 0,58% Si Cerdas
Dasyat 3,32% 3,45% Dasyat
Daily saving 1,00% 1,00% Daily saving
Extra saving 3,79% 3,85% Extra saving
Baht Thailand Thailand Baht
Arthamas 0,00% - Arthamas
Yuan China Chinese Yuan
Arthamas 0,10% 0,24% Arthamas
Tingkat suku bunga untuk tabungan dari pihak The interest rates on savings accounts for related
berelasi adalah sama dengan tingkat bunga yang parties are similar to those for third parties.
ditawarkan kepada pihak ketiga.
Pada tanggal 31 Desember 2025 dan 2024, jumlah As of 31 December 2025 and 2024, savings
tabungan yang diblokir sebagai jaminan kredit accounts were blocked as loan collaterals were
masing-masing sebesar Rp35.676.303 dan Rp35,676,303 and Rp33,112,408, respectively.
Rp33.112.408.
c. Deposito berjangka c. Time deposits
Deposito berjangka terdiri dari: Time deposits consist of:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Jumlah nosional Jumlah nosional
mata uang asing/ mata uang asing/
Notional amount in Notional amount in
foreign currency Ekuivalen/ foreign currency Ekuivalen/
(angka penuh/ Equivalent (angka penuh/ Equivalent
full amount) Rupiah full amount) Rupiah
Pihak berelasi Related parties
Rupiah 145.849.427 117.082.834 Rupiah
Mata uang asing Foreign currency
Dolar Amerika Serikat 78.780.744 1.313.668.901 462.365 7.441.765 United States Dollar
Sub-jumlah 1.459.518.328 124.524.599 Sub-total
Pihak ketiga Third parties
Rupiah 6.730.057.673 9.989.878.625 Rupiah
Mata uang asing Foreign currency
Dolar Amerika Serikat 26.519.979 442.220.651 8.932.132 143.762.672 United States Dollar
Sub-jumlah 7.172.278.324 10.133.641.297 Sub-total
Jumlah 8.631.796.652 10.258.165.896 Total
Page 589
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/70 Exhibit E/70
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
20. SIMPANAN DARI NASABAH (Lanjutan) 20. DEPOSITS FROM CUSTOMERS (Continued)
c. Deposito berjangka (Lanjutan) c. Time deposits (Continued)
Rincian deposito berjangka berdasarkan jangka The classifications of time deposits based on
waktu adalah sebagai berikut: maturities are as follows:
Berdasarkan periode deposito berjangka: Based on the period of the time deposits:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Jumlah nosional Jumlah nosional
mata uang asing/ mata uang asing/
Notional amount in Notional amount in
foreign currency Ekuivalen/ foreign currency Ekuivalen/
(angka penuh/ Equivalent (angka penuh/ Equivalent
full amount) Rupiah full amount) Rupiah
Pihak berelasi Related parties
Rupiah Rupiah
1 bulan 90.845.027 94.653.084 1 month
3 bulan 13.075.000 10.900.000 3 months
6 bulan 929.400 7.109.750 6 months
12 bulan 41.000.000 4.420.000 12 months
Sub-jumlah 145.849.427 117.082.834 Sub-total
Mata uang asing Foreign currency
Dolar Amerika Serikat United States Dollar
1 bulan 78.669.879 1.311.820.227 - 1 month
3 bulan 110.865 1.848.674 462.365 7.441.765 3 months
6 bulan - - 6 months
Sub-jumlah 1.313.668.901 7.441.765 Sub-total
Sub-jumlah pihak Sub-total related
berelasi 1.459.518.328 124.524.599 parties
Pihak ketiga Third parties
Rupiah Rupiah
1 bulan 4.266.308.563 6.100.964.327 1 month
2 bulan - 3.000.000 2 months
3 bulan 1.720.918.383 2.485.272.496 3 months
6 bulan 547.129.702 1.068.311.027 6 months
12 bulan 195.701.025 332.330.775 12 months
Sub-jumlah 6.730.057.673 9.989.878.625 Sub-total
Mata uang asing Foreign currency
Dolar Amerika Serikat United States Dollar
1 bulan 6.320.250 105.390.173 5.002.824 80.520.459 1 month
3 bulan 15.114.943 252.041.675 2.845.180 45.793.172 3 months
6 bulan 5.072.687 84.587.048 1.084.128 17.449.041 6 months
12 bulan 12.099 201.755 - 12 months
Sub-jumlah 442.220.651 143.762.672 Sub-total
Sub-jumlah pihak Sub-total third
ketiga 7.172.278.324 10.133.641.297 parties
Jumlah 8.631.796.652 10.258.165.896 Total
Page 590
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/71 Exhibit E/71
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
20. SIMPANAN DARI NASABAH (Lanjutan) 20. DEPOSITS FROM CUSTOMERS (Continued)
c. Deposito berjangka (Lanjutan) c. Time deposits (Continued)
Berdasarkan sisa umur sampai dengan saat jatuh Based on remaining period until maturity:
tempo:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Jumlah nosional Jumlah nosional
mata uang asing/ mata uang asing/
Notional amount in Notional amount in
foreign currency Ekuivalen/ foreign currency Ekuivalen/
(angka penuh/ Equivalent (angka penuh/ Equivalent
full amount) Rupiah full amount) Rupiah
Rupiah Rupiah
Kurang dari atau sama Less than or until
dengan 1 bulan 5.185.228.118 7.074.895.497 1 month
Lebih dari 1 - 3 bulan 1.432.850.100 2.371.743.762 From 1 - 3 months
Lebih dari 3 - 6 bulan 116.437.116 443.059.327 From 3 - 6 months
Lebih dari 6 - 12 bulan 141.391.766 217.262.873 From 6 - 12 months
Sub-jumlah 6.875.907.100 10.106.961.459 Sub-total
Mata uang asing Foreign currency
Dolar Amerika Serikat United States Dollar
Kurang dari atau sama Less than or until
dengan 1 bulan 92.225.513 1.537.860.428 6.699.044 107.821.114 1 month
Lebih dari 1 - 3 bulan 13.014.224 217.012.186 2.491.325 40.097.882 From 1 - 3 months
Lebih dari 3 - 6 bulan 48.887 815.183 204.128 3.285.441 From 3 - 6 months
Lebih dari 6 - 12 bulan 12.099 201.755 - From 6 - 12 months
Sub-jumlah 1.755.889.552 151.204.437 Sub-total
Jumlah 8.631.796.652 10.258.165.896 Total
Tingkat suku bunga rata-rata tahunan: Annual average interest rates:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
1 bulan 5,68% 5,92% 1 month
2 bulan - 6,04% 2 months
3 bulan 6,00% 6,13% 3 months
6 bulan 6,00% 6,17% 6 months
12 bulan 5,23% 5,62% 12 months
Mata uang asing Foreign currency
Dolar Amerika Serikat United States Dollar
1 bulan 4,64% 5,09% 1 month
3 bulan 4,45% 4,82% 3 months
6 bulan 4,68% 4,28% 6 months
12 bulan 1,88% - 12 months
Tingkat suku bunga untuk deposito berjangka dari The interest rates on time deposits from related
pihak berelasi adalah sama dengan tingkat suku parties are similar to those for third parties.
bunga yang diberlakukan terhadap pihak ketiga.
Pada tanggal 31 Desember 2025 dan 2024, jumlah As of 31 December 2025 and 2024, time deposits
deposito berjangka yang diblokir dan dijadikan blocked and used as collateral to the loans were
jaminan kredit masing-masing sebesar Rp402,610,228 and Rp523,367,861, respectively.
Rp402.610.228 dan Rp523.367.861.
Page 591
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/72 Exhibit E/72
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
21. SIMPANAN DARI BANK LAIN 21. DEPOSITS FROM OTHER BANKS
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Jumlah nosional Jumlah nosional
mata uang asing/ mata uang asing/
Notional amount Notional amount
in foreign in foreign
currency Ekuivalen/ currency Ekuivalen/
(angka penuh/ Equivalent (angka penuh/ Equivalent
full amount) Rupiah full amount) Rupiah
Pihak berelasi Related parties
Rupiah Rupiah
Giro 2.620.496 1.776.347 Current accounts
Mata uang asing Foreign currency
Dolar Amerika United States
Serikat Dollar
Call money 15.000.000 250.125.000 35.000.000 563.325.000 Call money
Sub-jumlah pihak Sub-total related
berelasi (Catatan 36) 252.745.496 565.101.347 parties (Note 36)
Pihak ketiga Third parties
Rupiah Rupiah
Giro 792.559.390 882.800.505 Current accounts
Deposito berjangka 142.350.000 576.515.307 Time deposits
Tabungan 126.401.645 114.619.885 Savings accounts
Call money 505.000.000 - Call money
Mata uang asing Foreign currency
Dolar Amerika United States
Serikat Dollar
Call money - 13.000.000 209.235.000 Call money
Sub-jumlah pihak Sub-total third
ketiga 1.566.311.035 1.783.170.697 parties
Jumlah 1.819.056.531 2.348.272.044 Total
Tingkat suku bunga rata-rata tahunan: Annual average interest rates:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
Giro 5,11% 5,31% Current accounts
Tabungan 2,89% 2,25% Saving accounts
Deposito 1 bulan 5,78% 6,16% Time deposit 1 month
Deposito 3 bulan 6,00% 6,42% Time deposit 3 months
Deposito 6 bulan 4,62% 5,82% Time deposit 6 months
Deposito 12 bulan 5,63% 4,89% Time deposit 12 months
Call money 4,76% - Call money
Mata uang asing Foreign currency
Dolar Amerika Serikat United States Dollar
Call money 4,22% 4,84% Call money
Pada tanggal 31 Desember 2025 dan 2024, tidak As of 31 December 2025 and 2024, there are no
terdapat simpanan dari bank lain yang dijadikan deposits from others banks which are pledged as
jaminan dan diblokir. collateral and are blocked.
Page 592
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/73 Exhibit E/73
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
22. LIABILITAS AKSEPTASI 22. ACCEPTANCE LIABILITIES
a. Berdasarkan pihak, hubungan dan mata uang a. By party, relationship and currency
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Jumlah nosional Jumlah nosional
mata uang asing/ mata uang asing/
Notional amount in Notional amount in
foreign currency Ekuivalen/ foreign currency Ekuivalen/
(angka penuh/ Equivalent (angka penuh/ Equivalent
full amount) Rupiah full amount) Rupiah
Pihak ketiga Third parties
Kreditur bank Bank creditors
Rupiah 3.506.637 1.427.964 Rupiah
Sub-jumlah 3.506.637 1.427.964 Sub-total
Mata uang asing - Foreign currency -
Dolar Amerika United States
Serikat 128.900 2.149.408 44.700 719.447 Dollar
Yuan China - 194.000 427.768 Chinese Yuan
Sub-jumlah 2.149.408 1.147.215 Sub-total
Jumlah 5.656.045 2.575.179 Total
b. Berdasarkan jatuh tempo b. By maturity
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Jumlah nosional Jumlah nosional
mata uang asing/ mata uang asing/
Notional amount in Notional amount in
foreign currency Ekuivalen/ foreign currency Ekuivalen/
(angka penuh/ Equivalent (angka penuh/ Equivalent
full amount) Rupiah full amount) Rupiah
Rupiah Rupiah
Kurang dari 1 bulan 3.506.637 1.427.964 Less than 1 month
Sub-jumlah Rupiah 3.506.637 1.427.964 Sub-total Rupiah
Mata uang asing - Foreign currency -
Dolar Amerika United States
Serikat Dollar
Kurang dari 1 bulan 128.900 2.149.408 - Less than 1 month
1 - 3 bulan - 44.700 719.447 1 - 3 months
Yuan China Chinese Yuan
1 - 3 bulan - 194.000 427.768 1 - 3 months
Sub-jumlah mata Sub-total foreign
uang asing 2.149.408 1.147.215 currency
Jumlah 5.656.045 2.575.179 Total
23. PERPAJAKAN 23. TAXATION
a. Utang pajak a. Taxes payable
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Pajak penghasilan Pasal 21 3.199.775 2.865.711 Income tax Article 21
Pajak penghasilan Pasal Income tax Articles
23/4(2) 10.500.477 11.619.997 23/4(2)
Pajak penghasilan Pasal 26 16.307 1.187.275 Income tax Article 26
Pajak Pertambahan Nilai 1.190.103 669.962 Value Added Tax
Jumlah 14.906.662 16.342.945 Total
b. (Manfaat) beban pajak b. Tax (benefit) expense
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Tangguhan 15.635.307 ( 64.075.261) Deferred
(Manfaat) beban pajak - bersih 15.635.307 ( 64.075.261) Tax (benefit) expense - net
Page 593
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/74 Exhibit E/74
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
23. PERPAJAKAN (Lanjutan) 23. TAXATION (Continued)
b. (Manfaat) beban pajak (Lanjutan) b. Tax (benefit) expense (Continued)
Rekonsiliasi antara laba (rugi) sebelum (manfaat) The reconciliation between income (loss) before
beban pajak seperti yang disajikan dalam laporan tax (benefit) expense as shown in the statement
laba rugi dan penghasilan komprehensif lain dan of profit or loss and other comprehensive income
taksiran penghasilan kena pajak (rugi fiskal) and estimated taxable income (fiscal loss) for the
untuk tahun yang berakhir pada tanggal years ended 31 December 2025 and 2024, are as
31 Desember 2025 dan 2024 adalah sebagai follows:
berikut:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Laba (rugi) sebelum (manfaat) Income (loss) before tax (benefit)
beban pajak sesuai dengan expense as per statement of
laporan laba rugi dan penghasilan profit or loss and other
komprehensif lain 47.453.800 ( 311.286.831) comprehensive income
Beda tetap Permanent differences
Beban yang tidak dapat Non-deductible
dikurangkan: expenses:
Beban promosi 22.398.545 17.389.670 Promotion expense
Beban non-operasional 868.710 1.420.462 Non-operating expenses
Beban pajak lainnya 344.041 1.187.920 Other tax expense
Beban operasional 4.480 17.594 Operating expenses
Rugi penjualan gedung - final - 20.000 Loss on sales of building - final
Sub-jumlah 23.615.776 20.035.646 Sub-total
Beda temporer Temporary differences
Pembentukan cadangan kerugian Provision of allowance for
penurunan nilai 8.837.578 767.997 impairment losses
Cadangan biaya 7.804.668 15.193.321 Accrued expenses
Aset tetap 1.776.636 ( 3.682.806) Fixed assets
Aset tak berwujud ( 97.175) ( 51.424) Intangible assets
Aset hak guna ( 234.061) 387.215 Right-of-use assets
Pembentukan cadangan imbalan Provision for employee
kerja ( 972.689) 2.047.937 benefits liabilities
Cadangan bonus ( 994.883) 353.107 Bonus reserve
Kredit modifikasian ( 11.799.529) 32.251.367 Loans modification
Sub-jumlah 4.320.545 47.266.714 Sub-total
Taksiran penghasilan kena pajak Estimated taxable income
(rugi fiskal) 75.390.121 ( 243.984.471) (fiscal loss)
Akumulasi rugi fiskal Accumulated tax loss
Tahun 2024 ( 243.984.471) - Year 2024
Jumlah akumulasi rugi fiskal ( 168.594.350) ( 243.984.471) Total accumulated tax loss
Pajak penghasilan sesuai tarif Income tax based on the
pajak yang berlaku - - Applicable tax rate
Pajak penghasilan dibayar di muka Prepayment of income
- Pasal 25 - ( 16.469.724) tax - Article 25
Pajak penghasilan badan lebih Over payment of corporate
bayar – Pasal 28a - ( 16.469.724) income tax – Article 28a
Pada tanggal 31 Desember 2024, Bank As of 31 December 2024, the Bank reported a
melaporkan rugi fiskal sebesar Rp243.984.471 dan fiscal loss amounting to Rp243,984,471 and
mencatat pajak penghasilan badan lebih bayar recorded an overpayment of corporate income
Pasal 28a sebesar Rp16.469.724 (Catatan 18). tax Article 28a amounting to Rp16,469,724
(Note 18).
Bank memiliki akumulasi rugi fiskal pada tanggal Bank has accumulated fiscal losses as of
31 Desember 2025, sehingga tidak terdapat utang 31 December 2025, thus, no income taxable
pajak penghasilan. payable was recognized.
Page 594
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/75 Exhibit E/75
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
23. PERPAJAKAN (Lanjutan) 23. TAXATION (Continued)
b. (Manfaat) beban pajak (Lanjutan) b. Tax (benefit) expense (Continued)
Rekonsiliasi antara (manfaat) beban pajak dengan The reconciliation between the tax (benefit)
menggunakan tarif pajak yang berlaku dari laba expense computed by applying the applicable tax
(rugi) sebelum (manfaat) beban pajak dan rate on the income (loss) before tax (benefit)
(manfaat) beban pajak, bersih seperti yang expense and the tax (benefit) expense, net as
disajikan laporan laba rugi dan penghasilan shown in the statement of profit or loss and other
komprehensif lain untuk tahun yang berakhir pada comprehensive income for the years ended
tanggal 31 Desember 2025 dan 2024 adalah 31 December 2025 and 2024 are as follows:
sebagai berikut:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Laba (rugi) sebelum (manfaat) Income (loss) before tax (benefit)
beban pajak 47.453.800 ( 311.286.831) expense
Taksiran pajak penghasilan dengan Estimated income tax at
tarif pajak yang berlaku 10.439.836 ( 68.483.103) applicable tax rate
Pengaruh pajak atas Tax effect on
beda tetap 5.195.471 4.407.842 permanent differences
(Manfaat) beban pajak - bersih 15.635.307 ( 64.075.261) Tax (benefit) expense - net
Perhitungan taksiran pajak untuk tahun yang The calculation of estimated taxable income for
berakhir pada tanggal 31 Desember 2025 di atas the year ended 31 December 2025 above will be
akan digunakan sebagai dasar penyajian Surat used as the basis for the presentation in Bank’s
Pemberitahuan Tahunan (“SPT”) tahun 2025. 2025 Annual Tax Return (“SPT”). Meanwhile, the
Sedangkan, perhitungan rugi fiskal kena pajak calculation of fiscal loss for the year ended
untuk tahun yang berakhir pada tanggal 31 December 2024 was appropriately used as the
31 Desember 2024 telah digunakan sebagai dasar basis for the presentation in Bank’s 2024 SPT.
penyajian SPT tahun 2024.
c. Aset pajak tangguhan c. Deferred tax assets
Mutasi aset pajak tangguhan pada tanggal Movement of deferred tax assets as of
31 Desember 2025 dan 2024 adalah sebagai 31 December 2025 and 2024 are as follow:
berikut:
Dikreditkan ke
penghasilan
Dikreditkan komprehensif
Saldo per (dibebankan) ke lain/ Saldo per
31 Desember laporan laba rugi/ Credited to 31 Desember
2024/ Credited (charged) other 2025/
Balance as of to statement of comprehensive Balance as of
31 December 2024 profit or loss income 31 December 2025
Aset tetap ( 5.131.685) 390.860 - ( 4.740.825) Fixed assets
Rugi fiskal 53.676.584 ( 16.585.827) - 37.090.757 Fiscal loss
Cadangan kerugian Allowance for
penurunan nilai 6.584.015 1.944.268 - 8.528.283 impairment losses
Cadangan biaya 3.342.531 1.717.027 - 5.059.558 Accrued expenses
Perubahan nilai aset Changes in value of
keuangan 719.634 - ( 671.194) 48.440 financial assets
Aset tak berwujud ( 197.550) ( 21.379) - ( 218.929) Intangible assets
Aset hak guna 319.278 ( 51.494) - 267.784 Right-of-use assets
Liabilitas Employee benefits
imbalan kerja 12.621.042 ( 213.992) ( 1.177.904) 11.229.146 liabilities
Kredit modifikasian 13.034.762 ( 2.595.896) - 10.438.866 Loans modification
Cadangan bonus 5.170.000 ( 218.874) - 4.951.126 Bonus reserve
Jumlah 90.138.611 ( 15.635.307) ( 1.849.098) 72.654.206 Total
Page 595
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/76 Exhibit E/76
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
23. PERPAJAKAN (Lanjutan) 23. TAXATION (Continued)
c. Aset pajak tangguhan (Lanjutan) c. Deferred tax assets (Continued)
Mutasi aset pajak tangguhan pada tanggal Movement of deferred tax assets as of
31 Desember 2025 dan 2024 adalah sebagai 31 December 2025 and 2024 are as follow:
berikut: (Lanjutan) (Continued)
Dikreditkan ke
penghasilan
Dikreditkan komprehensif
Saldo per (dibebankan) ke lain/ Saldo per
31 Desember laporan laba rugi/ Credited to 31 Desember
2023/ Credited (charged) other 2024/
Balance as of to statement of comprehensive Balance as of
31 December 2023 profit or loss income 31 December 2024
Aset tetap ( 4.854.118) ( 810.217) 532.650 ( 5.131.685) Fixed assets
Rugi fiskal - 53.676.584 - 53.676.584 Fiscal loss
Cadangan kerugian Allowance for
penurunan nilai 6.415.056 168.959 - 6.584.015 impairment losses
Cadangan biaya - 3.342.531 - 3.342.531 Accrued expenses
Perubahan nilai aset Changes in value of
keuangan ( 1.621.130) - 2.340.764 719.634 financial assets
Aset tak berwujud ( 186.237) ( 11.313) - ( 197.550) Intangible assets
Aset hak guna 234.091 85.187 - 319.278 Right-of-use assets
Liabilitas Employee benefits
imbalan kerja 11.699.037 450.546 471.459 12.621.042 liabilities
Kredit modifikasian 5.939.461 7.095.301 - 13.034.762 Loans modification
Cadangan bonus 5.092.317 77.683 - 5.170.000 Bonus reserve
Jumlah 22.718.477 64.075.261 3.344.873 90.138.611 Total
Manajemen berpendapat bahwa aset pajak Management believes that deferred tax assets
tangguhan dapat dipulihkan seluruhnya. are fully realizable.
24. PINJAMAN YANG DITERIMA 24. BORROWINGS
Pinjaman yang diterima terdiri atas: Borrowings consist of:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Jumlah nosional Jumlah nosional
mata uang asing/ mata uang asing/
Notional amount Notional amount
in foreign in foreign
currency Ekuivalen/ currency Ekuivalen/
(angka penuh/ Equivalent (angka penuh/ Equivalent
full amount) Rupiah full amount) Rupiah
Pihak berelasi Related party
Mata uang asing - Foreign currency –
Dolar Amerika United States
Serikat Dollar
Kasikornbank Public Kasikornbank Public
Company Limited Company Limited
(Catatan 36) 80.000.000 1.334.000.000 - (Catatan 36)
Jumlah 1.334.000.000 - Total
Page 596
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/77 Exhibit E/77
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
24. PINJAMAN YANG DITERIMA (Lanjutan) 24. BORROWINGS (Continued)
Klasifikasi jangka waktu pinjaman yang diterima The classification of borrowings based on its
berdasarkan sisa umur sampai dengan jatuh tempo remaining periods until maturity is as follows:
adalah sebagai berikut:
Jumlah nosional Jumlah nosional
mata uang asing/ mata uang asing/
Notional amount Notional amount
in foreign in foreign
currency Ekuivalen/ currency Ekuivalen/
(angka penuh/ Equivalent (angka penuh/ Equivalent
full amount) Rupiah full amount) Rupiah
Mata uang asing Foreign currency
Dolar Amerika United States
Serikat Dollar
Lebih dari 1 - 2 Over than 1 – 2
tahun 80.000.000 1.334.000.000 - years
Jumlah 1.334.000.000 - Total
Pinjaman bilateral Kasikornbank Public Company Bilateral Borrowing with Kasikornbank Public
Limited Company Limited
Bank mendapatkan fasilitas pinjaman bilateral dari The Bank obtained a bilateral loan facility from
Kasikornbank Public Company Limited, dengan total Kasikornbank Public Company Limited, with a total
fasilitas pada 31 Desember 2025 sebesar facility as of 31 December 2025 amounting to
USD80.000.000 (angka penuh). Fasilitas ini USD80,000,000 (full amount). This facility was
ditandatangani pada tanggal 15 Desember 2025. signed on 15 December 2025.
Jangka waktu pinjaman adalah sampai dengan The loan term is up to 13 months from the drawdown
13 bulan dari tanggal penarikan. date.
Pada tanggal 17 Desember 2025, Bank melakukan On 17 December 2025, the Bank made a withdrawal
penarikan sebesar USD40.000.000 (angka penuh), of USD40,000,000 (full amount) with an interest rate
dengan suku bunga 3,98% per tahun (SOFR + marjin of 3.98% per annum (SOFR + certain margin) and due
tertentu) dan jatuh tempo pada tanggal 19 Januari on 19 January 2027. Interest payments are made at
2027. Pembayaran bunga dilakukan di akhir periode the end of the loan period.
pinjaman.
Pada tanggal 22 Desember 2025, Bank melakukan On 22 December 2025, the Bank made an additional
penarikan kembali dari fasilitas ini sebesar withdrawal from this facility of USD40,000,000 (full
USD40.000.000 (angka penuh), dengan suku bunga amount), with an interest rate of 3.97% per annum
3,97% per tahun (SOFR + marjin tertentu) dan jatuh (SOFR + certain margin) and due on 22 January 2027.
tempo pada tanggal 22 Januari 2027. Pembayaran Interest payments are made at the end of the loan
bunga dilakukan di akhir periode pinjaman. period.
Pada tanggal 31 Desember 2025, Bank telah As of 31 December 2025, the Bank has fully utilized
menggunakan seluruh fasilitas yang ada dan tidak the borrowing facilities and there are no specific
terdapat pembatasan-pembatasan tertentu yang restrictions required.
dipersyaratkan.
Page 597
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/78 Exhibit E/78
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
25. LIABILITAS LAIN-LAIN 25. OTHER LIABILITIES
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Jumlah nosional Jumlah nosional
mata uang asing/ mata uang asing/
Notional amount in Notional amount in
foreign currency Ekuivalen/ foreign currency Ekuivalen/
(angka penuh/ Equivalent (angka penuh/ Equivalent
full amount) Rupiah full amount) Rupiah
Rupiah Rupiah
Imbalan kerja Employee benefits
(Catatan 41a) 50.773.493 52.764.806 (Note 41a)
Akrual bunga Accrued interest
Pihak berelasi Related parties
(Catatan 36) 319.793 439.117 (Note 36)
Pihak ketiga 25.658.921 44.437.848 Third parties
Liabilitas sewa 18.555.805 27.159.742 Lease liability
Cadangan kerugian Allowance for
penurunan nilai – rekening impairment losses – off
administratif 8.401.927 10.765.891 balance sheet
Pendapatan bunga diterima Unearned interest
di muka 7.038.025 8.437.055 income
Cadangan kesejahteraan Allowance for
karyawan 1.121.103 1.145.403 employee welfare
Setoran jaminan 666.960 644.860 Guarantee deposits
Liabilitas ATM Jalin 73.974 278.788 Liabilities to Jalin ATM
Lain-lain 69.887.381 66.266.175 Others
Sub-jumlah 182.497.382 212.339.685 Sub-total
Mata uang asing Foreign currency
Dolar Amerika Serikat United States Dollar
Akrual bunga Accrued interest
Pihak berelasi Related parties
(Catatan 36) 399.620 6.663.670 178.246 2.868.863 (Note 36)
Pihak ketiga 200.876 3.349.613 83.236 1.339.679 Third parties
Pendapatan bunga diterima Unearned interest
di muka 323.394 5.392.594 312.476 5.029.304 income
Cadangan kerugian Allowance for
penurunan nilai – rekening impairment losses –
administratif 178.702 2.979.851 66.844 1.075.860 off balance sheet
Lain-lain 28.190 470.073 - Others
Sub-jumlah 18.855.801 10.313.706 Sub-total
Yuan China Chinese Yuan
Akrual bunga 1 1 6 14 Accrued interest
Sub-jumlah 1 14 Sub-total
Jumlah 201.353.184 222.653.405 Total
26. MODAL SAHAM 26. SHARE CAPITAL
a. Modal dasar a. Authorized capital
Berdasarkan Akta Berita Acara Rapat Umum Based on the Deed of Minutes of Extraordinary
Pemegang Saham Luar Biasa No. 37 tanggal General Meeting of Shareholders No. 37 dated
15 Juni 2023 yang dibuat oleh Notaris Anita 15 June 2023 made by Notary Anita
Anggawidjaja, S.H., pemegang saham setuju Anggawidjaja, S.H., the shareholder agreed to
untuk melakukan penambahan modal melalui aksi increase the capital through corporate action by
korporasi dengan memberikan HMETD III. granting Pre-emptive Rights III.
Berdasarkan Akta Pernyataan Keputusan Rapat Based on the Deed of Statement of Resolutions
No. 106 tanggal 27 Juni 2023 yang dibuat oleh No. 106 dated 27 June 2023 of Anita
Notaris Anita Anggawidjaja, S.H., pemegang Anggawidjaja, S.H., the shareholders agreed to
saham setuju untuk meningkatkan modal dasar increase the authorized capital from
Bank dari Rp3.400.000.000 menjadi sebesar Rp3,400,000,000 to Rp7,200,000,000. This deed
Rp7.200.000.000. Akta ini telah mendapat was approved by the Ministry of Laws and Human
persetujuan dari Kementerian Hukum dan Rights of the Republic of Indonesia, in its decision
Hak Asasi Manusia Republik Indonesia letter No. AHU-0036570.AH.01.02 Year 2023
No. AHU-0036570.AH.01.02 Tahun 2023 tanggal dated 27 June 2023 and was registered in the
27 Juni 2023 dan didaftarkan dalam Daftar Company Register No. AHU-0120900.AH.01.11
Perseroan No. AHU-0120900.AH.01.11 Tahun 2023 Year 2023 dated 27 June 2023.
tanggal 27 Juni 2023.
Page 598
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/79 Exhibit E/79
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
26. MODAL SAHAM (Lanjutan) 26. SHARE CAPITAL (Continued)
a. Modal dasar (Lanjutan) a. Authorized capital (Continued)
Pada tanggal 31 Desember 2025 dan 2024, modal As of 31 December 2025 and 2024, the authorized
dasar yang telah ditempatkan dan disetor oleh shares that have been issued and paid by the
pemegang saham adalah masing-masing sebesar shareholders amounted to Rp1,810,266,230,
Rp1.810.266.230. respectively.
b. Susunan pemegang saham b. Composition of shareholders
Susunan pemegang saham dan kepemilikannya The shareholders and their respective
pada tanggal 31 Desember 2025 dan 2024 adalah shareholdings as of 31 December 2025 and 2024
sebagai berikut: are as follows:
31 Desember 2025/
31 December 2025
Jumlah saham
ditempatkan dan
disetor penuh
(nilai penuh)/
Number of shares Persentase Jumlah nilai
issued and fully paid- kepemilikan/ saham/
up Percentage Total value of
Pemegang Saham (full amount) of ownership shares Shareholders
Kasikorn Vision Financial Kasikorn Vision Financial
Company PTE LTD 15.574.208.968 86.03% 1.557.420.897 Company PTE LTD
Kasikornbank Public Kasikornbank Public
Company Limited 443.901.808 2.45% 44.390.181 Company Limited
PT Kasikorn Vision Financial PT Kasikorn Vision Financial
Indonesia 181.026.624 1.00% 18.102.662 Indonesia
Masyarakat (kepemilikan Public (ownership
masing-masing di bawah 5%) 1.903.524.904 10.52% 190.352.490 below 5%, each)
Jumlah 18.102.662.304 100.00% 1.810.266.230 Total
31 Desember 2024/
31 December 2024
Jumlah saham
ditempatkan dan
disetor penuh
(lembar penuh)/
Number of shares Persentase Jumlah nilai
issued and fully paid- kepemilikan/ saham/
up Percentage Total value of
Pemegang Saham (full amount) of ownership shares Shareholders
Kasikorn Vision Financial Kasikorn Vision Financial
Company PTE LTD 14.680.989.577 81,10% 1.468.098.958 Company PTE LTD
PT Alim Investindo 2.515.221.271 13,89% 251.522.127 PT Alim Investindo
Kasikornbank Public Kasikornbank Public
Company Limited 443.901.808 2,45% 44.390.181 Company Limited
PT Guna Investindo 260.675.000 1,44% 26.067.500 PT Guna Investindo
PT Kasikorn Vision Financial PT Kasikorn Vision Financial
Indonesia 181.026.624 1,00% 18.102.662 Indonesia
Alim Prakasa 2.769.071 0,02% 276.907 Alim Prakarsa
Endah Winarni 43.600 0,00% 4.360 Endah Winarni
Iis Herijati 4.600 0,00% 460 Iis Herijati
Masyarakat (kepemilikan Public (ownership
masing-masing di bawah 5%) 18.030.753 0,10% 1.803.075 below 5%, each)
Jumlah 18.102.662.304 100% 1.810.266.230 Total
Page 599
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/80 Exhibit E/80
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
26. MODAL SAHAM (Lanjutan) 26. SHARE CAPITAL (Continued)
c. Penggunaan saldo laba c. Distribution of retained earnings
Pada tanggal 31 Desember 2025 dan 2024, tidak As of 31 December 2025 and 2024, there are no
terdapat pembagian laba neto. distribute net income.
Berdasarkan keputusan Rapat Umum Pemegang Based on the decision of the Annual General
Saham Tahunan pada tanggal 14 Mei 2024, Meeting of Shareholders on 14 May 2024, as
sebagaimana tercantum dalam Akta Notaris stated in the Notary Deed No. 38 dated 14 May
No. 38 tanggal 14 Mei 2024, yang dibuat oleh Mala 2024, which was made by Mala Mukti, S.H.,
Mukti, S.H., LL.M., para pemegang saham LL.M., the shareholders agreed to use the
menyetujui penggunaan saldo laba bersih Bank balance of the Bank's net profit for the financial
tahun buku yang berakhir pada tanggal year ending on 31 December 2023, amounted to
31 Desember 2023, yaitu sebesar Rp63.253.410 Rp63,253,410 which will be included to add to
yang akan dimasukkan untuk menambah general reserves amounted to Rp3,000,000 and
cadangan umum sebesar Rp3.000.000 dan sisanya the remainder will be recorded as retained
akan dibukukan sebagai saldo laba untuk earnings to increase the Bank's equity.
menambah ekuitas Bank.
d. Cadangan umum dan wajib d. General and legal reserves
Cadangan umum dan wajib pada awalnya The general and legal reserves were originally
dibentuk dalam rangka memenuhi ketentuan provided in accordance with Indonesian Limited
Pasal 61 ayat (1) Undang-undang No. 1/1995 Liability Company Law No. 1/1995 article 61
mengenai Perseroan Terbatas (kemudian diganti paragraph (1) (later superseded by Limited
dengan Undang-undang Perseroan Terbatas Liability Company Law No. 40/2007), which
No. 40/2007), yang mengharuskan perusahaan requires Indonesian companies to set up a
Indonesia untuk membuat penyisihan cadangan general and legal reserve amounted to at least
umum dan wajib sebesar sekurang-kurangnya 20% 20% of the issued and paid-up share capital. This
dari jumlah modal yang ditempatkan dan disetor particular law does not regulate the period of
penuh. Undang-undang tersebut tidak mengatur time in relation to the provision of such reserves.
jangka waktu untuk pembentukan penyisihan
tersebut.
27. TAMBAHAN MODAL DISETOR, BERSIH 27. ADDITIONAL PAID-IN CAPITAL, NET
Perubahan tambahan modal disetor 31 Desember The movement in additional paid-in capital as of
2025 dan 2024 sebagai berikut: 31 December 2025 and 2024 are as follows:
Jumlah/
Amount
Tambahan modal disetor akibat Penawaran Additional paid-in capital due to Intial Public
Umum Perdana Saham pada tahun 2013 169.400.000 Offering in 2013
Biaya emisi saham ( 10.722.143) Share issuance cost
Sub-jumlah 158.677.857 Sub-total
Tambahan modal disetor akibat Penawaran Additional paid-in capital due to
Umum Terbatas I pada tahun 2017 (Catatan 1b) 142.190.769 Limited Public Offering I in 2017 (Note 1b)
Biaya emisi saham ( 3.938.608) Share issuance cost
Sub-jumlah 138.252.161 Sub-total
Tambahan modal disetor akibat Penawaran Additional paid-in capital due to
Umum Terbatas II pada tahun 2022 (Catatan 1b) 1.294.824.692 Limited Public Offering II in 2022 (Note 1b)
Biaya emisi saham ( 5.002.287) Share issuance cost
Sub-jumlah 1.289.822.405 Sub-total
Tambahan modal disetor akibat Penawaran Additional paid-in capital due to
Umum Terbatas III pada tahun 2023 (Catatan 1b) 2.560.233.669 Limited Public Offering III in 2023 (Note 1b)
Biaya emisi saham ( 6.143.123) Share issuance cost
Sub-jumlah 2.554.090.546 Sub-total
Tambahan modal disetor, bersih 4.140.842.969 Additional paid-in capital, net
Page 600
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/81 Exhibit E/81
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
28. KOMITMEN DAN KONTINJENSI 28. COMMITMENTS AND CONTINGENCIES
Bank memiliki tagihan dan liabilitas komitmen dan The Bank has receivables and liabilities involving
kontinjensi dengan rincian sebagai berikut: commitments and contingencies as follows:
2025 2024
Jumlah nosional Jumlah nosional
mata uang asing/ mata uang asing/
Notional amount in Notional amount in
foreign currency Ekuivalen/ foreign currency Ekuivalen/
(angka penuh/ Equivalent (angka penuh/ Equivalent
full amount) Rupiah full amount) Rupiah
KOMITMEN COMMITMENTS
Tagihan komitmen Commitment receivables
Rupiah Rupiah
Pembelian spot dan derivatif yang Outstanding spot and
masih berjalan 447.571.273 - derivatives purchased
Inkaso yang belum Outstanding bills not yet
terselesaikan 912.738 817.914 cleared
Sub-jumlah 448.484.011 817.914 Sub-total
Mata uang asing Foreign currency
Dolar Amerika Serikat United States Dollar
Pembelian spot dan derivatif yang Outstanding spot and
masih berjalan 109.000.000 1.817.575.000 - derivatives purchased
Sub-jumlah 2.266.059.011 - Sub-total
Jumlah tagihan komitmen 817.914 Total commitment receivables
Liabilitas komitmen Commitment liabilities
Rupiah Rupiah
Fasilitas kredit kepada debitur
yang belum digunakan 3.719.137.490 2.413.494.023 Unused loan facilities
Penjualan spot dan derivatif yang Outstanding spot and
masih berjalan 1.822.635.000 - derivatives sold
L/C yang tidak dapat dibatalkan Outstanding irrevocable
yang masih berjalan 86.874.622 8.713.163 letters of credit
Inkaso yang belum Outstanding bills not yet
terselesaikan 912.738 817.914 cleared
Sub-jumlah 5.629.559.850 2.423.025.100 Sub-total
Mata uang asing Foreign currency
Dolar Amerika Serikat United States Dollar
Penjualan spot dan derivatif yang Outstanding spot and
masih berjalan 26.778.092 446.524.688 - derivatives sold
Fasilitas kredit kepada debitur Unused
yang belum digunakan 23.796.410 396.805.137 13.146.429 211.591.768 loan facilities
L/C yang tidak dapat dibatalkan Outstanding irrevocable
yang masih berjalan 923.950 15.406.866 15.625 251.484 letters of credit
Sub-jumlah 858.736.691 211.843.252 Sub-total
Jumlah liabilitas komitmen 6.488.296.541 2.634.868.352 Total commitment liabilities
Jumlah liabilitas komitmen, Total commitment
bersih 4.222.237.530 2.634.050.438 liabilities, net
KONTINJENSI CONTINGENCIES
Tagihan kontinjensi Contingent receivables
Rupiah Rupiah
Pendapatan bunga dalam Interest income on non
penyelesaian 18.604.461 31.147.015 performing assets
Liabilitas kontinjensi Contingent liabilities
Rupiah Rupiah
Bank garansi yang diberikan dalam Bank guarantees issued in
bentuk: the form of:
Transaksi perdagangan dalam Custom
negeri 85.329.904 35.429.904 Bonds
Advance payment bonds 15.900.750 37.555.303 Advance payment bonds
Bid bonds 11.137.421 1.250.000 Bid bonds
Performance bonds 8.832.196 2.630.821 Performance bonds
Sub-jumlah 121.200.271 76.866.028 Sub-total
Mata uang asing Foreign currency
Dolar Amerika Serikat United States Dollar
Bank garansi yang diberikan dalam Bank guarantees issued in
bentuk: the form of:
Performance bonds 169.000 2.818.075 169.000 2.720.055 Performance bonds
Sub-jumlah 2.818.075 2.720.055 Sub-total
Jumlah liabilitas kontinjensi 124.018.346 79.586.083 Total contingent liabilities
Jumlah liabilitas kontinjensi, Total contingent liabilities,
bersih 105.413.885 48.439.068 net
Jumlah liabilitas komitmen dan Total commitment and
kontinjensi, bersih 4.327.651.415 2.682.489.506 contingent liabilities, net
Page 601
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/82 Exhibit E/82
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
28. KOMITMEN DAN KONTINJENSI (Lanjutan) 28. COMMITMENTS AND CONTINGENCIES (Continued)
Saldo komitmen dan kontinjensi berdasarkan pihak Outstanding commitments and contingencies based
berelasi dan pihak ketiga: on related parties and third parties:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Pihak berelasi Related parties
KOMITMEN COMMITMENTS
Liabilitas komitmen Commitment liabilities
Fasilitas kredit kepada debitur yang Unused
belum digunakan - 3.000.000 loan facilities
L/C yang tidak dapat dibatalkan yang Outstanding irrevocable
masih berjalan - 251.484 letter of credit
Jumlah liabilitas komitmen, bersih Total commitment liabilities, net
pihak berelasi (Catatan 36) - 3.251.484 related parties (Note 36)
KONTINJENSI CONTINGENCIES
Liabilitas kontinjensi Contingent liabilities
Bank garansi yang diberikan 2.818.075 2.720.055 Bank guarantees issued
Jumlah liabilitas kontinjensi, bersih Total contingent liabilities, net
pihak berelasi (Catatan 36) 2.818.075 2.720.055 related parties (Note 36)
Jumlah liabilitas komitmen Total commitments and
dan kontinjensi contingent liabilities to
pihak berelasi, bersih 2.818.075 5.971.539 related parties, net
Pihak ketiga Third parties
KOMITMEN COMMITMENTS
Tagihan komitmen Commitment receivables
Pembelian spot dan derivatif yang Outstanding spot and
masih berjalan 2.265.146.273 - derivatives purchased
Inkaso yang belum terselesaikan 912.738 817.914 Outstanding bills not yet cleared
Jumlah tagihan komitmen - pihak Total commitment receivables -
ketiga 2.266.059.011 817.914 third parties
Liabilitas komitmen Commitment liabilities
Fasilitas kredit kepada debitur yang Unused
belum digunakan 4.115.942.627 2.622.085.791 loan facilities
Penjualan spot dan derivatif yang masih Outstanding spot and
berjalan 2.269.159.688 - derivatives sold
L/C yang tidak dapat dibatalkan yang Outstanding irrevocable
masih berjalan 102.281.488 8.713.163 letter of credit
Inkaso yang belum terselesaikan 912.738 817.914 Outstanding bills not yet cleared
Jumlah liabilitas komitmen - pihak Total commitment liabilities -
ketiga 6.488.296.541 2.631.616.868 third parties
Jumlah liabilitas komitmen pihak Total commitment liabilities third
ketiga, bersih 4.222.237.530 2.630.798.954 parties, net
KONTINJENSI CONTINGENCIES
Tagihan kontinjensi Contingent receivables
Pendapatan bunga dalam Interest income on
penyelesaian 18.604.461 31.147.015 non-performing assets
Liabilitas kontinjensi Contingent liabilities
Bank garansi yang diberikan 121.200.271 76.866.028 Bank guarantees issued
Jumlah liabilitas kontinjensi, bersih Total contingent liabilities, net
pihak ketiga 102.595.810 45.719.013 third parties
Jumlah liabilitas komitmen dan Total commitments and contingent
kontinjensi pihak ketiga, bersih 4.324.833.340 2.676.517.967 Liabilities third parties, net
Jumlah liabilitas komitmen dan Total commitments and
kontinjensi pihak berelasi dan pihak contingent liabilities to related
ketiga, bersih 4.327.651.415 2.682.489.506 parties and third parties, net
Cadangan kerugian penurunan nilai yang dibentuk The allowance for impairment losses established on
pada tanggal 31 Desember 2025 dan 2024 masing- 31 December 2025 and 2024 amounting to
masing sebesar Rp11.381.778 dan Rp11.841.751. Rp11,381,778 and Rp11,841,751, respectively.
Manajemen berpendapat bahwa cadangan kerugian Management believes that allowance for impairment
penurunan nilai yang dibentuk telah memadai. losses is adequate.
Page 602
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/83 Exhibit E/83
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
29. PENDAPATAN BUNGA 29. INTEREST INCOME
2025 2024
Kredit yang diberikan 1.088.026.473 1.163.429.823 Loans
Efek-efek 328.690.583 269.666.484 Marketable securities
Penempatan pada bank lain 20.905.181 27.759.207 Placements with other banks
Kredit modifikasian 11.710.711 21.659.564 Loans modification
Penempatan pada Bank Indonesia 8.796.226 13.620.527 Placements with Bank Indonesia
Lain-lain 29.958.582 17.429.490 Others
Jumlah 1.488.087.756 1.513.565.095 Total
30. BEBAN BUNGA 30. INTEREST EXPENSE
2025 2024
Deposito berjangka 600.153.274 584.785.466 Time deposits
Simpanan dari bank lain 92.820.249 122.451.367 Deposit from other banks
Giro 65.246.151 53.142.846 Current accounts
Premi penjaminan Pemerintah Government guarantees premiums
(Catatan 44i) 36.652.350 29.683.616 (Note 44i)
Tabungan 11.520.340 11.037.466 Savings accounts
Efek-efek yang dijual dengan janji Securities sold under
dibeli kembali 1.889.890 - agreements to repurchase
Pinjaman yang diterima 1.849.678 - Borrowings
Lain-lain 1.434.143 - Others
Jumlah 811.566.075 801.100.761 Total
31. PENDAPATAN (BEBAN) OPERASIONAL LAINNYA 31. OTHER OPERATING INCOME (EXPENSES)
Pendapatan operasional lainnya terdiri dari Other operating income consists of penalties and
pendapatan denda dan administrasi, keuntungan administration, gain on sales of marketable
penjualan surat berharga, provisi dan komisi dari securities, fees and commissions from other than
selain kredit dan lain-lain. loans and other incomes.
Beban operasional lainnya terdiri dari gaji dan Other operating expenses consist of salaries and
tunjangan (Catatan 32), umum dan administrasi allowances (Note 32), general and administrative
(Catatan 33), dan penyisihan kerugian penurunan (Note 33), and provision for impairment losses.
nilai.
Pendapatan denda dan administrasi pada tahun 2025 Penalties and administration income for 2025 and
dan 2024 masing-masing sebesar Rp35.314.796 dan 2024 amounted to Rp35,314,796 and Rp38,779,159,
Rp38.779.159 sebagian besar terdiri dari denda respectively, mostly consist of loan penalty,
kredit, administrasi nasabah, administrasi kredit, customer administration, loan administration,
administrasi tabungan dan administrasi ekspor impor. saving administration and export-import
administration.
Keuntungan penjualan surat berharga pada tahun Gain on sales of marketable securities for the year
2025 dan 2024 masing-masing sebesar Rp13.417.679 ended 2025 and 2024, amounted to Rp13,417,679 and
dan RpNihil. RpNil, respectively.
Provisi dan komisi dari selain kredit pada tahun Fees and commissions from other than loans for 2025
2025 dan 2024, masing-masing sebesar Rp2.347.979 and 2024, amounted to Rp2,347,979 and
dan Rp1.632.422 sebagian besar terdiri dari komisi Rp1,632,422, respectively, mostly consist of
asuransi, komisi pajak, provisi bank garansi, dan insurance commission, tax commission, bank
provisi transaksi perdagangan. guarantee provision, and trade transaction
provision.
Pendapatan lain-lain pada pada tahun 2025 dan 2024, Other incomes for 2025 and 2024, amounted to
masing-masing sebesar Rp24.587.063 dan Rp24,587,063 and Rp18,445,276, respectively,
Rp18.445.276 sebagian besar terdiri dari transaksi mostly consist of spot transaction, transfer fee
spot, pendapatan ongkos transfer, penerimaan kredit income, loan recoveries received, exchange rate
yang dihapus buku, pendapatan selisih kurs, dan differences income and other operational incomes
pendapatan operasional lain karena kegiatan Bank. due to Bank’s activity.
Page 603
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/84 Exhibit E/84
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
31. PENDAPATAN (BEBAN) OPERASIONAL LAINNYA 31. OTHER OPERATING INCOME (EXPENSES)
(Lanjutan) (Continued)
Penyisihan kerugian penurunan nilai pada tahun 2025 Provision for impairment losses for 2025 and 2024,
dan 2024 masing-masing sebesar Rp139.424.976 dan amounted to Rp139,424,976 and Rp380,370,854,
Rp380.370.854 sebagian besar terdiri dari penyisihan respectively, mostly consist of provision for
kerugian kredit, agunan yang diambil alih, properti impairment losses on loan, foreclosed collaterals,
terbengkalai, rekening administratif, giro dan abandoned properties, administrative account,
penempatan pada bank lain. current accounts and placements with other banks.
32. GAJI DAN TUNJANGAN 32. SALARIES AND ALLOWANCES
Gaji dan tunjangan termasuk gaji dan kompensasi Salaries and allowances include salaries and other
lainnya yang dibayarkan kepada Direksi, Dewan compensation for the Directors, Board of
Komisaris dan manajemen kunci lainnya Commissioners and other key management
(Catatan 36). (Note 36).
2025 2024
Gaji, upah dan imbalan kerja Salaries, wages and employee
(Catatan 41) 209.195.938 185.619.033 benefits (Note 41)
Tunjangan lainnya 60.653.936 68.222.957 Others allowance
Asuransi 18.013.008 13.526.332 Insurance
Tunjangan Hari Raya 14.707.071 12.037.023 Holiday allowance
Jumlah 302.569.953 279.405.345 Total
33. UMUM DAN ADMINISTRASI 33. GENERAL AND ADMINISTRATIVE
2025 2024
Pengawasan, pemeriksaan dan Supervision, audit and
jasa profesional 35.882.768 39.173.249 professional fees
Outsourcing 29.022.320 29.720.929 Outsourcing
Iklan dan promosi 24.718.856 18.433.734 Advertising and promotion
Penyusutan aset hak guna 18.090.105 14.288.603 Depreciation of right-of-use assets
Biaya barang jaminan dikuasai 16.530.207 4.128.667 Cost of foreclosed collateral
Biaya transaksi ATM 15.167.034 19.059.479 Transaction fee of ATM
Penyusutan (Catatan 16) 14.826.427 14.684.029 Depreciation (Note 16)
Pendidikan 9.575.815 7.624.701 Education
Pemeliharaan dan perbaikan 9.263.416 9.135.995 Maintenance and service
Sewa 9.161.153 10.039.931 Rental
Keperluan kantor dan barang cetakan 8.007.810 10.410.400 Office supplies and printed materials
Piranti lunak 6.007.836 12.169.904 Software
Keamanan 4.828.035 7.439.018 Security
Listrik, air dan gas 3.653.867 4.264.270 Electricity, water and gas
Bunga atas liabilitas sewa 1.930.511 2.296.072 Interest on lease liability
Amortisasi aset tak berwujud Amortization of intangible assets
(Catatan 17) 1.651.904 1.839.651 (Note 17)
Telepon dan faksimili 1.630.435 2.398.844 Telephone and facsimile
Bahan bakar 1.537.340 2.006.992 Fuel
Kerugian penjualan agunan yang Loss from sales of
diambil alih 879.169 16.855.622 foreclosed assets
Asuransi 744.360 1.075.026 Insurance
Administrasi 484.533 436.130 Administration
Biaya kerugian modifikasi kredit - 53.910.931 Modified credit loss expense
Lain-lain 51.757.409 147.298.094 Others
Jumlah 265.351.310 428.690.271 Total
Beban lain-lain pada tahun 2024 sebagian besar Other expenses in 2024 mostly came from internal
berasal dari peristiwa malfungsi internal (Catatan 47). malfunction events (Note 47).
Page 604
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/85 Exhibit E/85
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
33. UMUM DAN ADMINISTRASI (Lanjutan) 33. GENERAL AND ADMINISTRATIVE (Continued)
Umum dan administrasi termasuk honorarium yang General and administrative include honorarium for
dibayarkan kepada Komite Audit masing-masing Audit Committee amounting to Rp371,286 and
sebesar Rp371.286 dan Rp248.205 untuk tahun yang Rp248,205 for the years ended
berakhir pada tanggal 31 Desember 2025 dan 2024. 31 December 2025 and 2024, respectively.
34. PENDAPATAN NON-OPERASIONAL, BERSIH 34. NON-OPERATING INCOME, NET
2025 2024
Pendapatan non-operasional Non-operating income
Laba penjualan aset tetap, bersih Gain on sale of fixed assets, net
(Catatan 16) 1.840.958 6.687.747 (Note 16)
Lain-lain 1.716.169 221.859 Others
Jumlah pendapatan non-operasional 3.557.127 6.909.606 Total non-operating income
Beban non-operasional Non-operating expenses
Denda-denda 115.400 257.057 Penalty
Lain-lain 830.886 794.101 Others
Jumlah beban non-operasional 946.286 1.051.158 Total non-operating expenses
Jumlah pendapatan non-operasional, Total non-operating income,
bersih 2.610.841 5.858.448 net
35. LABA PER SAHAM DASAR 35. BASIC EARNINGS PER SHARE
Berikut merupakan data laba dan saham yang The following reflects the income and shares data
digunakan dalam perhitungan laba per saham dasar: used in the basic earnings per share computations:
2025 2024
Laba (rugi) tahun berjalan 31.818.493 ( 247.211.570) Income (loss) for the year
Rata-rata tertimbang jumlah saham Weighted average number of shares
(lembar saham penuh) 18.102.662.304 18.102.662.304 (in full shares):
Laba (rugi) per saham dasar Basic earnings (loss) per share
(dalam Rupiah penuh) 1,76 ( 13,66) (in full Rupiah)
Bank tidak memiliki efek yang bersifat dilusian per The Bank has no diluted securities as of
tanggal 31 Desember 2025 dan 2024. 31 December 2025 and 2024.
Page 605
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/86 Exhibit E/86
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
36. TRANSAKSI DENGAN PIHAK BERELASI 36. TRANSACTION WITH RELATED PARTIES
Dalam kegiatan normal usaha, Bank melakukan In the normal course of business, the Bank enters
transaksi dengan pihak berelasi karena hubungan into certain transactions with parties which are
kepemilikan dan/atau kepengurusan. Semua related to the management and/or owned by the
transaksi dengan pihak-pihak berelasi telah dilakukan same ultimate shareholder. All transactions with
dengan kebijakan dan syarat yang telah disepakati related parties have been entered into with the
dengan pihak berelasi yang belum tentu sama dengan agreed terms and conditions between parties which
kebijakan dan syarat dengan pihak ketiga. may not be the same with the terms and conditions
with third parties.
Jenis hubungan dan unsur transaksi pihak berelasi Type of relationships and related parties
pada tanggal 31 Desember 2025 dan 2024: transactions as of 31 December 2025 and 2024:
Pihak berelasi/ Jenis hubungan/ Unsur transaksi pihak berelasi/
Related parties Types of relationship Related party transactions
Manajemen Kunci/Key Management Komisaris, Direktur, Chief/Deputi Direktur, Pemimpin Penempatan dana/Fund placement
Divisi, Pemimpin Bisnis, Pemimpin Bisnis Support, dan Kredit yang diberikan/Loans
keluarganya/Commissioners, Directors, Chief/Deputy Bunga yang akan diterima/Interest receivables
Directors, Heads of Divisions, Heads of Business and
Heads of Business Support and their family members
PT Alim Investindo Pemegang saham Bank/The Bank's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Guna Investindo Pemegang saham Bank/The Bank's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Kasikorn Vision Financial Indonesia Pemegang saham Bank/The Bank's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
Kasikorn Vision Financial Company Pemegang saham Bank/The Bank's shareholder Penempatan dana/Fund placement
PTE LTD Akrual bunga/Accrued interest
Kasikornbank Public Company Limited Pemegang saham Bank/The Bank's shareholder Giro pada bank lain/Current account with
other bank
Penempatan dana/Fund placement
Simpanan dari bank lain/Deposit from other
bank
Akrual bunga/Accrued interest
Jasa konsultasi/Consultation fee
Bank garansi yang diberikan/Bank guarantees
issued
Pinjaman yang diterima/Borrowings
Alim Prakasa Pemegang saham Bank/The Bank's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
Alim Markus Keterkaitan dengan pemegang saham/ Penempatan dana/Fund placement
Related with shareholder Akrual bunga/Accrued interest
Alim Mulia Sastra Keterkaitan dengan pemegang saham/ Penempatan dana/Fund placement
Related with shareholder Akrual bunga/Accrued interest
Alim Puspita Keterkaitan dengan pemegang saham/ Penempatan dana/Fund placement
Related with shareholder Akrual bunga/Accrued interest
Gunardi Go Keterkaitan dengan pemegang saham/ Penempatan dana/Fund placement
Related with shareholder Akrual bunga/Accrued interest
Kasikorn Vision Company LTD Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
Kasikorn Soft Company Limited Grup pemegang saham/Group's shareholder Jasa konsultasi TI/IT consultation fee
Kasikorn Infra Company Limited Grup pemegang saham/Group's shareholder Jasa konsultasi TI/IT consultation fee
Kasikorn Technology Group Grup pemegang saham/Group's shareholder Jasa konsultasi TI/IT consultation fee
Secretariat Company Limited
PT Alaskair Maspion (I) Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Alumindo Industrial Estate Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Alumindo Light Metal Industry Tbk Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Anekakabel Ciptaguna Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Anugerah Investindo Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Bintang Osowilangon Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Bumi Maspion Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
Sewa menyewa/Lease
PT Citra Maspion Contractor Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
Sewa menyewa/Lease
Page 606
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/87 Exhibit E/87
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
36. TRANSAKSI DENGAN PIHAK BERELASI (Lanjutan) 36. TRANSACTION WITH RELATED PARTIES (Continued)
Jenis hubungan dan unsur transaksi pihak berelasi Type of relationships and related parties
pada tanggal 31 Desember 2025 dan 2024: transactions as of 31 December 2025 and 2024:
(Lanjutan) (Continued)
Pihak berelasi/ Jenis hubungan/ Unsur transaksi pihak berelasi/
Related parties Types of relationship Related party transactions
PT Dovechem Maspion Terminal Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Heisei Stainless Steel Ind Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Husin Investama Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Indal Aluminium Industry Tbk Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Indal Investindo Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Indal Reiwa Auto Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Indal Steel Pipe Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Indalex Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Ishizuka Maspion Indonesia Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Kawasan Industri Sidoarjo Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Marindo Gemilang Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Marindo Investama Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
Sewa menyewa/Lease
PT Marindo Permata Investindo Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Marindo Surya Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Maspion Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Kredit yang diberikan/Loans
Bunga yang akan diterima/Interest receivables
Sewa menyewa/Lease
Akrual bunga/Accrued interest
Tagihan akseptasi/Acceptance receivables
Letter of credit
PT Maspion Bazar Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Maspion Elektronik Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Maspion Energy Mitratama Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Maspion Industrial Estate Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Maspion Investindo Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Maspion Kencana Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
Sewa menyewa/Lease
PT Maspion Q.Q. Heisei Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Maspion Q.Q. Ishizuka Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Maspion Q.Q. Maspion Square Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
Sewa menyewa/Lease
PT Maspion Q.Q. Smoci Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
Page 607
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/88 Exhibit E/88
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
36. TRANSAKSI DENGAN PIHAK BERELASI (Lanjutan) 36. TRANSACTION WITH RELATED PARTIES (Continued)
Jenis hubungan dan unsur transaksi pihak berelasi Type of relationships and related parties
pada tanggal 31 Desember 2025 dan 2024: transactions as of 31 December 2025 and 2024:
(Lanjutan) (Continued)
Pihak berelasi/ Jenis hubungan/ Unsur transaksi pihak berelasi/
Related parties Types of relationship Related party transactions
PT Maspion Q.Q. Srithai Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Maspion Trading Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Maspion Transsindo Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Maxim Housewares Indonesia Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Maxim Maspion Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Mulindo Investama Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Multi Entertainment Xenter Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Piaget Jatim Pratama Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Prakindo Investama Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Qingda Maspion Paper Products Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Satria Investindo Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Shanghai Maspion Oleo Chemical Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Industry Akrual bunga/Accrued interest
PT Shanghai Maspion Toothpaste Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Industry Akrual bunga/Accrued interest
PT Siam Maspion Terminal Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Srithai Maspion Indonesia Grup pemegang saham/Group's shareholder Bunga yang akan diterima/Interest receivables
Penempatan dana/Fund placement
Akrual bunga/Accrued interest
PT Trisulapack Indah Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
Singapore Piaget Academy Grup pemegang saham/Group's shareholder Penempatan dana/Fund placement
Akrual bunga/Accrued interest
Alim Satria Keluarga pemegang saham/Family member of Penempatan dana/Fund placement
shareholder Akrual bunga/Accrued interest
Budi Santoso Gunardi Keluarga pemegang saham/Family member of Penempatan dana/Fund placement
shareholder Akrual bunga/Accrued interest
Budiono Kodradjaya Keluarga pemegang saham/Family member of Penempatan dana/Fund placement
shareholder Akrual bunga/Accrued interest
Daniel Kodradjaja Keluarga pemegang saham/Family member of Penempatan dana/Fund placement
shareholder Akrual bunga/Accrued interest
Diana Alim Keluarga pemegang saham/Family member of Penempatan dana/Fund placement
shareholder Akrual bunga/Accrued interest
Foni Alim Keluarga pemegang saham/Family member of Penempatan dana/Fund placement
shareholder Akrual bunga/Accrued interest
Jimmy Kodradjaja Keluarga pemegang saham/Family member of Penempatan dana/Fund placement
shareholder Akrual bunga/Accrued interest
Maria Alim Keluarga pemegang saham/Family member of Penempatan dana/Fund placement
shareholder Akrual bunga/Accrued interest
Silvy Kodradjaja Keluarga pemegang saham/Family member of Penempatan dana/Fund placement
shareholder Akrual bunga/Accrued interest
Srijanti Keluarga pemegang saham/Family member of Penempatan dana/Fund placement
shareholder Akrual bunga/Accrued interest
Yuwono Alim Keluarga pemegang saham/Family member of Penempatan dana/Fund placement
shareholder Akrual bunga/Accrued interest
Page 608
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/89 Exhibit E/89
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
36. TRANSAKSI DENGAN PIHAK BERELASI (Lanjutan) 36. TRANSACTION WITH RELATED PARTIES (Continued)
Saldo giro pada bank lain, tagihan akseptasi, kredit The outstanding balances of current accounts with
yang diberikan, bunga yang akan diterima, simpanan other banks, acceptance receivables, loans, interest
dari nasabah dan bank lain, pinjaman yang diterima receivables, deposits from customers and other
dan liabilitas lain-lain pihak berelasi adalah sebagai banks, borrowings and other liabilities related
berikut: parties were as follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
ASET ASSETS
Giro pada bank lain Current accounts with
(Catatan 6) 6.395.596 7.152.040 other banks (Note 6)
Tagihan akseptasi (Catatan 12) - 1.147.215 Acceptance receivables (Note 12)
Kredit yang diberikan (Catatan 13h) Loans (Note 13h)
Grup pemegang saham 113.000.000 113.000.000 Group’s shareholde
Manajemen kunci 5.824.026 6.694.076 Key Management
Jumlah - kredit yang diberikan 118.824.026 119.694.076 Total - loans
Bunga yang akan diterima Interest receivables
(Catatan 14) 832.322 832.961 (Note 14)
Jumlah 126.051.944 128.826.292 Total
Persentase terhadap jumlah aset 0,56% 0,58% Percentage of total assets
LIABILITAS LIABILITIES
Simpanan dari nasabah Deposits from customers
(Catatan 20) 2.068.762.643 295.865.961 (Note 20)
Simpanan dari bank lain Deposits from other banks
(Catatan 21) 252.745.496 565.101.347 (Note 21)
Pinjaman yang diterima Borrowings
(Catatan 24) 1.334.000.000 - (Note 24)
Liabilitas lain-lain - akrual bunga Other liabilities - accrued interest
(Catatan 25) 6.983.463 3.307.980 (Note 25)
Jumlah 3.662.491.602 864.275.288 Total
Persentase terhadap Percentage of
jumlah liabilitas 23,01% 5,46% total liabilities
Komitmen dan kontinjensi Commitments and contingencies
Pada tanggal 31 Desember 2025 dan 2024, saldo As of 31 December 2025 and 2024, the outstanding
liabilitas komitmen bersih kepada pihak berelasi commitment liabilities net to related parties were
masing-masing sebesar RpNihil dan Rp3.251.484 RpNil and Rp3,251,484, respectively (Note 28). As of
(Catatan 28). Pada tanggal 31 Desember 2025 dan 31 December 2025 and 2024, the outstanding
2024, saldo liabilitas kontinjensi bersih kepada pihak contingencies liabilities net to related parties were
berelasi masing-masing adalah Rp2.818.075 dan Rp2,818,075 and Rp2,720,055, respectively.
Rp2.720.055.
Kompensasi kepada personil manajemen kunci Compensation of key management personnel of
Bank the Bank
Manajemen kunci termasuk dewan komisaris, direksi Key management includes the board of
dan manajemen kunci lainnya. Rincian atas commissioners, directors and other key
kompensasi yang diberikan adalah sebagai berikut: management. The details of compensation provided
are as follows:
2025 2024
Dewan Komisaris Board of Commissioners
Remunerasi (gaji, bonus, tunjangan Remuneration (salary, bonus, routine
rutin) 4.256.447 4.331.250 allowance)
Fasilitas lain-lain 319.666 287.547 Other facilities
Jumlah (Catatan 32) 4.576.113 4.618.797 Total (Note 32)
Direksi Directors
Remunerasi (gaji, bonus, tunjangan Remuneration (salary, bonus, routine
rutin) 22.621.795 20.008.415 allowance)
Fasilitas lain-lain 2.641.844 2.531.718 Other facilities
Jumlah (Catatan 32) 25.263.639 22.540.133 Total (Note 32)
Manajemen kunci lainnya 52.494.354 50.874.445 Other key management
Jumlah kompensasi manajemen Total compensation of key
kunci 82.334.106 78.033.375 management
Page 609
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/90 Exhibit E/90
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
37. SEGMEN OPERASI 37. OPERATION SEGMENT
Kegiatan Bank sepenuhnya adalah Bank Umum, sehingga informasi segmen Bank The Bank’s activities are entirely Commercial Bank, hence the Bank’s segment
tidak dikelompokkan berdasarkan segmen usaha tetapi dikelompokkan berdasarkan information is not classified into business segments but it is classified by
segmen geografis. geographical segment.
Informasi mengenai hasil dari tiap area geografis disajikan di bawah ini: Information regarding the results of each geographical area is included below:
2025
Jawa Barat/ Jawa Tengah/ Jawa Timur/ Jumlah/
Jakarta West Java Central Java East Java Bali Sulawesi Sumatera Total
Pendapatan (beban) Interest income
bunga, bersih 523.537.629 ( 11.357.250) ( 17.986.639) 230.380.235 ( 11.347.692) ( 10.238.432) ( 26.466.170) 676.521.681 (expense), net
Pendapatan (beban) Other operating
operasional lainnya, income (expense),
bersih ( 58.019.336) 5.423.027 ( 53.340.051) ( 505.451.809) ( 7.529.384) ( 5.085.685) ( 7.675.484) ( 631.678.722) net
Pendapatan non- Non-operating income,
operasional, bersih 1.246.101 424.101 315.553 338.895 101.216 86.510 98.465 2.610.841 net
Jumlah pendapatan Total external income
(beban) eksternal 466.764.394 ( 5.510.122) ( 71.011.137) ( 274.732.679) ( 18.775.860) ( 15.237.607) ( 34.043.189) 47.453.800 (expense)
Pendapatan (beban) Inter-area income
antar area ( 389.908.625) 17.005.583 27.383.682 262.718.281 21.926.638 13.454.636 47.419.805 - (expense)
Jumlah pendapatan Total area income
(beban) area 76.855.769 11.495.461 ( 43.627.455) ( 12.014.398) 3.150.778 ( 1.782.971) 13.376.616 47.453.800 (expense)
Kredit yang diberikan,
bersih 13.448.978.833 73.129.421 354.777.003 2.545.165.434 125.650.477 35.827.437 436.972.952 17.020.501.557 Loans, net
Aset tetap, bersih 76.242.121 10.209.520 27.454.913 238.338.933 12.443.649 8.733.473 12.095.263 385.517.872 Fixed assets, net
Jumlah aset 4.835.813.514 128.269.081 763.677.695 15.377.661.375 381.376.026 232.236.954 697.196.970 22.416.231.615 Total assets
Jumlah liabilitas 4.758.957.745 116.773.620 807.305.150 8.935.168.332 378.225.248 234.019.926 683.820.354 15.914.270.375 Total liabilities
Page 610
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/91 Exhibit E/91
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
37. SEGMEN OPERASI (Lanjutan) 37. OPERATION SEGMENT (Continued)
Informasi mengenai hasil dari tiap area geografis disajikan di bawah ini: (Lanjutan) Information regarding the results of each geographical area is included below
(Continued):
2024
Jawa Barat/ Jawa Tengah/ Jawa Timur/ Jumlah/
Jakarta West Java Central Java East Java Bali Sulawesi Sumatera Total
Pendapatan (beban) Interest income
bunga, bersih 560.526.891 ( 4.186.299) ( 4.375.604) 198.018.938 ( 7.444.879) ( 11.105.560) ( 18.969.153) 712.464.334 (expense), net
Beban operasional Other operating
lainnya, bersih ( 397.840.374) ( 24.837.588) ( 42.544.332) ( 528.255.851) ( 7.561.154) ( 10.526.729) ( 18.043.585) ( 1.029.609.613) expense, net
Pendapatan non- Non-operating
operasional, bersih 1.642.530 420.503 534.982 2.218.475 225.033 227.060 589.865 5.858.448 income, net
Jumlah pendapatan Total external income
(beban) eksternal 164.329.047 ( 28.603.384) ( 46.384.954) ( 328.018.438) ( 14.781.000) ( 21.405.229) ( 36.422.873) ( 311.286.831) (expense)
Pendapatan (beban) Inter-area income
antar area ( 455.185.423) 8.607.621 15.795.972 362.717.497 16.041.221 14.430.467 37.592.645 - (expense)
Jumlah pendapatan Total area income
(beban) area ( 290.856.376) ( 19.995.763) ( 30.588.982) 34.699.059 1.260.221 ( 6.974.762) 1.169.772 ( 311.286.831) (expense)
Kredit yang diberikan, Loans,
bersih 10.382.070.501 100.630.107 465.425.936 4.239.712.967 169.795.805 54.815.941 562.430.249 15.974.881.506 net
Aset tetap, bersih 84.995.502 12.987.698 32.324.431 251.940.445 12.773.937 9.091.473 15.076.411 419.189.897 Fixed assets, net
Jumlah aset 3.604.429.255 311.683.087 902.653.990 15.327.865.527 552.184.337 300.346.602 1.305.887.214 22.305.050.012 Total assets
Jumlah liabilitas 3.895.285.631 331.678.849 933.235.215 8.518.300.542 550.924.115 307.321.364 1.304.717.443 15.841.463.159 Total liabilities
Pendapatan antar area pada dasarnya berasal dari transaksi transfer dana antar The inter-area income was mainly derived from inter-area fund transfer.
area.
Page 611
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/92 Exhibit E/92
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
38. MANAJEMEN RISIKO 38. RISK MANAGEMENT
Dalam melaksanakan kegiatan usahanya, Bank selalu In Bank’s operational activity, Bank encounter
berhadapan dengan risiko yang melekat (inherent the inherent risk so Bank required to set a solid risk
risk) sehingga Bank menetapkan kerangka management practices requires a robust risk
manajemen risiko yang meliputi: (1) risk governance management framework includes: (1) robust risk
yang memadai, (2) kecukupan kebijakan manajemen governance, (2) adequacy of risk management
risiko, prosedur dan penetapan batas risiko, policies, procedures and establishment of risk
(3) kecukupan proses identifikasi, pengukuran, limits, (3) adequacy of risk management
pemantauan, pengendalian manajemen risiko yang identification, measurement, monitoring, control
didukung oleh Sistem Informasi Manajemen risiko and supported by adequate risk Management
yang memadai, dan (4) sistem pengendalian intern Information System, and (4) comprehensive internal
yang komprehensif. control system.
Dalam rangka penerapan manajemen risiko yang To implement the risk management effectively,
efektif, Bank telah membentuk komite di tingkat Bank has established committee in level of the Board
Dewan Komisaris dan Direksi maupun unit kerja yang of Commissioners and the Directors, including
bersifat independen. Hal ini diwujudkan dengan working units which is independent. This is
pembentukan Satuan Kerja Manajemen Risiko serta implemented by establishing a Risk Management
beberapa komite seperti Komite Pemantau Risiko, Unit and other several committees such as Risk
Komite Manajemen Risiko, Assets and Liabilities Monitoring Committee, Risk Management
Committee, Komite Sumber Daya Manusia, IT Committee, Assets and Liabilities Committee,
Steering Committee, Komite Produk dan Kebijakan, Personnel Committee, IT Steering Committee,
Komite Audit serta Komite Remunerasi dan Nominasi. Product and Policy Committee, Audit Committee,
and Remuneration and Nomination Committee.
Bank secara berkesinambungan menyempurnakan The Bank continuously improves internal policies
seluruh ketentuan internal terkait pengelolaan risiko, related to risk management, including policies,
baik dari sisi kebijakan, pedoman, prosedur, batas standardized operations, procedures, risk limit and
risiko maupun pemanfaatan teknologi informasi information technology utilization in line with
sesuai dengan perkembangan internal maupun internal and external development.
eksternal.
Profil risiko Risk profile
Berdasarkan ketentuan Bank Indonesia In accordance with Bank Indonesia regulation
No. 5/8/PBI/2003 tanggal 19 Mei 2003 tentang No. 5/8/PBI/2003 dated 19 May 2003 regarding Risk
Penerapan Manajemen Risiko Bagi Bank Umum, yang Management Implementation for Commercial Banks,
selanjutnya telah diubah dengan PBI which has been amended by PBI No. 11/25/PBI/2009
No. 11/25/PBI/2009 tanggal 1 Juli 2009, maka Bank dated 1 July 2009, banks are required to submit the
wajib untuk menyampaikan laporan profil risiko quarterly risk profile reports starting in 2005. Those
triwulanan sejak tahun 2005. Kedua peraturan regulations have been revoked and replaced
tersebut telah dicabut dan digantikan oleh Peraturan by Financial Service Authority Regulation
OJK No. 18/POJK.03/2016 tanggal 16 Maret 2016 No. 18/POJK.03/2016 dated 16 March 2016 which
yang menetapkan ketentuan yang sama. stated similar requirement.
Pada tahun 2011, Bank Indonesia mengeluarkan In 2011, Bank Indonesia issued regulation
Peraturan No. 13/1/PBI/2011 tanggal 5 Januari 2011 No. 13/1/PBI/2011 dated 5 January 2011 about
perihal Penilaian Tingkat Kesehatan Bank Umum, the Assessment of Commercial Bank Health Rating
yang dilakukan sesuai dengan lampiran SE BI and has been carried out in accordance with
No. 13/24/DPNP tanggal 25 Oktober 2011, dimana appendix SE BI No. 13/24/DPNP dated 25 October
profil risiko merupakan bagian tak terpisahkan dari 2011, where the risk profile is an integral part of the
penilaian tingkat kesehatan yang dimaksud. assessment. Regulation No. 13/1/PBI/2011 has been
Peraturan No. 13/1/PBI/2011 tersebut dicabut dan revoked and replaced by Financial Service Authority
digantikan oleh Peraturan OJK No. 4/POJK.03/2016 Regulation No. 4/POJK.03/2016 dated 26 January
tanggal 26 Januari 2016, sedangkan SE BI 2016, meanwhile SE BI No. 13/24/DPNP dated
No. 13/24/DPNP tanggal 25 Oktober 2011 tersebut 25 October 2011 has been revoked and replaced by
dicabut dan digantikan oleh SE OJK SE OJK No. 14/SEOJK.03/2017 dated 17 March 2017.
No. 14/SEOJK.03/2017 tanggal 17 Maret 2017.
Page 612
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/93 Exhibit E/93
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
38. MANAJEMEN RISIKO (Lanjutan) 38. RISK MANAGEMENT (Continued)
Profil risiko (Lanjutan) Risk profile (Continued)
Terkait penerapan manajemen risiko, Bank menyusun In relation to the implementation of risk
laporan profil risiko triwulanan secara self- management, the Bank prepares the quarterly risk
assessment yang disampaikan kepada OJK. profile reports on a self-assessment basis which is
submitted to OJK.
Risiko kredit Credit risk
Sesuai Peraturan OJK No. 18/POJK.03/2016 tanggal In accordance to Financial Service Authority
16 Maret 2016 tentang Penerapan Manajemen Risiko Regulation No. 18/POJK.03/2016 dated
bagi Bank Umum, risiko kredit didefinisikan sebagai 16 March 2016 on the Application of Risk
risiko akibat kegagalan pihak lain dalam memenuhi Management for Commercial Banks, credit risk is the
kewajiban kepada Bank, termasuk risiko kredit akibat risk of counterparties failure to fulfill their
kegagalan debitur, risiko konsentrasi kredit, obligations to the Bank, including credit risk of
counterparty credit risk dan settlement risk. Dalam debtors failure, concentration credit risk,
mengelola risiko kredit, Bank telah memiliki counterparty credit risk and settlement risk. In
kebijakan dan pedoman perkreditan yang meliputi managing credit risk, the Bank has credit policies
pengajuan dan persetujuan kredit, pemantauan and standard operating procedures encompassing
eksposur, pengelolaan kredit bermasalah dan credit proposal and approval criteria, exposure
manajemen portofolio. Kebijakan tersebut monitoring, remedial management and portfolio
disempurnakan secara berkala sesuai dengan management. Those policies and procedures are
perkembangan usaha serta perubahan peraturan enhanced periodically in line with business
otoritas. developments and changes of authority bodies’
principles.
Dalam rangka pengendalian risiko kredit secara In order to control credit risk in a comprehensive
komprehensif, Bank melaksanakan prinsip “empat manner, the Bank implements the four eyes
mata” (four eyes principle) dimana keputusan kredit principle where credit decisions are taken not only
diambil tidak hanya berdasarkan usulan dari unit based on the proposals from the business units, but
bisnis, melainkan juga analisis dari divisi Credit also the analysis from Credit Reviewers division,
Reviewer yang independen dari fungsi bisnis. which is independent of business functions.
Pengelolaan risiko kredit yang lebih khusus dilakukan Specific credit risk management is performed on the
atas portofolio kredit yang bermasalah. Upaya yang non-performing loans portfolio. Such efforts,
dilakukan diantaranya adalah pemantauan terhadap amongst others, are monitoring of credit quality
kualitas kredit debitur secara rutin, restrukturisasi periodically, restructuring of non-performing loans,
fasilitas kredit yang bermasalah, pembentukan providing allowances to cover potential losses, and
pencadangan untuk menutup potensi kerugian, write-offs. Specific policy on non-performing loans
hingga pelaksanaan hapus buku. Proses pengelolaan management process has been implemented,
kredit bermasalah telah diatur secara tersendiri, including establishing special working units to
termasuk pembentukan unit kerja khusus untuk handle such loans.
mengelola kredit bermasalah.
Bank telah menjalankan proses identifikasi, The Bank identifies, measures, monitors, and
pengukuran, pemantauan, dan pengendalian risiko controls risk which include credit risk profiles
yang mencakup profil risiko kredit secara terintegrasi integrated in a comprehensive risk management
dalam suatu proses manajemen risiko yang process and do the stress testing periodically on
komprehensif serta melakukan stress testing secara credit portfolio for Bank to estimate the stressful
berkala terhadap portofolio kredit sehingga Bank condition impacts and set the strategies to mitigate
dapat memperkirakan dampak pada stressful those risks.
condition dan menetapkan strategi untuk memitigasi
risiko tersebut.
Page 613
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/94 Exhibit E/94
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
38. MANAJEMEN RISIKO (Lanjutan) 38. RISK MANAGEMENT (Continued)
Risiko kredit (Lanjutan) Credit risk (Continued)
a. Risiko kredit maksimum a. Maximum credit risk
Analisa eksposur maksimum terhadap risiko kredit Analysis on maximum exposures against credit
setelah memperhitungkan dampak agunan dan risks considering the impact of collateral and
mitigasi risiko kredit lainnya. other credit risks mitigation.
Nilai tercatat dari aset keuangan Bank selain The carrying value of the Bank’s financial assets
kredit yang diberikan menggambarkan eksposur other than loans represents its maximum
maksimum atas risiko kredit. exposure to credit risk.
Pemberian kredit yang dilaksanakan oleh Bank The loan granting conducted by the Bank is
diatur dalam kebijakan dan prosedur perkreditan stipulated in the loan policy and procedure in
dimana untuk setiap pengajuan kredit telah which every loan type or scheme has minimum
ditentukan agunan minimal yang harus dipenuhi. determinable collaterals that should be
Jenis dari agunan yang diterima oleh Bank terdiri fulfilled. The types of collateral that allowed by
dari: the Bank are as follows:
a) Physical collateral, berupa tanah, bangunan, a) Physical collateral, such as land, buildings,
kendaraan bermotor, persediaan, mesin dan vehicle, inventory, machine and others.
lain-lain.
b) Financial collateral, berupa deposito dan cash b) Financial collateral, such as time deposits
margin. and cash margin.
c) Lainnya berupa garansi. c) Others, such as guarantees.
Untuk seluruh agunan khususnya physical All collaterals particularly for physical collateral
collateral akan dilakukan penilaian dan nilai Bank will be assessed in which the Bank’s collateral
atas agunan tersebut yang akan dipergunakan measurement value will be use in determining
dalam menentukan kecukupan nilai agunan the coverage ratio.
(coverage ratio).
Selain aspek agunan untuk meminimalkan risiko In addition, collateral aspect to minimize credit
kredit, pemberian kredit oleh Bank selalu risk, loan granting is conducted based on
dilakukan berdasarkan evaluasi dan analisa evaluation and feasibility analysis so that the
kelayakan untuk mengetahui kemampuan loan repayment ability (first way out).
pengembalian kredit (first way out).
Adanya keharusan bagi debitur untuk memenuhi The necessity for debtors to comply with
agunan yang dipersyaratkan, evaluasi atas collaterals requirement, loan feasibility
kelayakan kredit, pengikatan kredit dan agunan evaluation, notarial agreement and collaterals
serta prosedur prescreening akan menurunkan and also prescreening procedures will decrease
eksposur risiko kredit Bank ke tingkat yang layak the Bank’s credit risk exposure to the acceptable
dan dapat diterima. level.
Page 614
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/95 Exhibit E/95
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
38. MANAJEMEN RISIKO (Lanjutan) 38. RISK MANAGEMENT (Continued)
Risiko kredit (Lanjutan) Credit risk (Continued)
b. Risiko konsentrasi kredit b. Credit concentration risk
Tabel berikut menggambarkan rincian eksposur kredit Bank pada nilai tercatat The following tables provide details of the Bank’s credit exposures at their
(tanpa memperhitungkan agunan atau pendukung kredit lainnya), yang carrying amounts (without taking into account any collateral held or other
dikategorikan berdasarkan area geografis pada tanggal credit enhancements), as categorized by geographical region as of
31 Desember 2025 dan 2024. Untuk tabel ini, Bank telah mengalokasikan 31 December 2025 and 2024. For these tables, the Bank has allocated exposures
eksposur area berdasarkan wilayah geografis tempat mereka beroperasi. to the regions based on the geographical area where activities are undertaken.
(i) Konsentrasi risiko kredit berdasarkan geografis (i) Concentration of credit risk by geography
31 Desember 2025/
31 December 2025
Jawa Barat/ Jawa Tengah/ Jawa Timur/ Jumlah/
Jakarta West Java Central Java East Java Bali Sulawesi Sumatera Total
Giro pada Current accounts with
Bank Indonesia - - - 1.038.829.781 - - - 1.038.829.781 Bank Indonesia
Giro pada Current accounts with
bank lain - - - 271.530.781 - - - 271.530.781 other banks
Penempatan pada Placements with Bank
Bank Indonesia dan Indonesia and
bank lain - - - 99.940.027 - - - 99.940.027 other banks
Efek-efek - - - 1.811.955.263 - - - 1.811.955.263 Marketable securities
Efek-efek yang dijual Securities sold
dengan janji dibeli under agreements
kembali - - - 681.119.900 - - - 681.119.900 to repurchase
Tagihan spot dan Spot and derivative
derivatif - - - 5.007.266 - - - 5.007.266 receivables
Tagihan akseptasi 5.655.339 - - - - - - 5.655.339 Acceptance receivables
Kredit yang diberikan 13.448.978.833 73.129.421 354.777.003 2.545.165.434 125.650.477 35.827.437 436.972.952 17.020.501.557 Loans
Bunga yang akan Interest
diterima 42.525.569 172.167 592.306 42.528.730 280.057 50.421 1.157.263 87.306.513 receivables
Aset lain-lain*) - - - 6.441 - 1.478 - 7.919 Other assets*)
Jumlah 13.497.159.741 73.301.588 355.369.309 6.496.083.623 125.930.534 35.879.336 438.130.215 21.021.854.346 Total
*) Aset lain-lain terdiri dari provisi dan komisi yang akan diterima *) Other assets consist of fee and commissions receivables
Page 615
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/96 Exhibit E/96
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
38. MANAJEMEN RISIKO (Lanjutan) 38. RISK MANAGEMENT (Continued)
Risiko kredit (Lanjutan) Credit risk (Continued)
b. Risiko konsentrasi kredit (Lanjutan) b. Credit concentration risk (Continued)
Tabel berikut menggambarkan rincian eksposur kredit Bank pada nilai tercatat The following tables provide details of the Bank’s credit exposures at their
(tanpa memperhitungkan agunan atau pendukung kredit lainnya), yang carrying amounts (without taking into account any collateral held or other
dikategorikan berdasarkan area geografis pada tanggal credit enhancements), as categorized by geographical region as of
31 Desember 2025 dan 2024. Untuk tabel ini, Bank telah mengalokasikan 31 December 2025 and 2024. For these tables, the Bank has allocated exposures
eksposur area berdasarkan wilayah geografis tempat mereka beroperasi. to the regions based on the geographical area where activities are undertaken.
(Lanjutan) (Continued)
(i) Konsentrasi risiko kredit berdasarkan geografis (Lanjutan) (i) Concentration of credit risk by geography (Continued)
31 Desember 2024/
31 December 2024
Jawa Barat/ Jawa Tengah/ Jawa Timur/ Jumlah/
Jakarta West Java Central Java East Java Bali Sulawesi Sumatera Total
Giro pada Bank Current accounts with
Indonesia - - - 831.846.950 - - - 831.846.950 Bank Indonesia
Giro pada Current accounts with
bank lain - - 4.287 145.237.098 - - - 145.241.385 other banks
Penempatan pada Placements with Bank
Bank Indonesia dan Indonesia and
bank lain - - - 216.453.233 - - - 216.453.233 other banks
Efek-efek - - - 3.015.139.404 - - - 3.015.139.404 Marketable securities
Efek-efek yang dibeli Securities purchased
dengan janji dijual under agreements
kembali - - - 792.724.271 - - - 792.724.271 to resell
Tagihan akseptasi 1.425.706 - - 1.140.765 - - - 2.566.471 Acceptance receivables
Kredit yang diberikan 10.382.070.501 100.630.107 465.425.936 4.239.712.967 169.795.805 54.815.941 562.430.249 15.974.881.506 Loans
Bunga yang akan Interest
diterima 31.033.421 257.967 933.844 51.877.007 319.121 157.782 1.759.137 86.338.279 receivables
Aset lain-lain*) 309 47 813 5.105 3 2.142 199 8.618 Other assets*)
Jumlah 10.414.529.937 100.888.121 466.364.880 9.294.136.800 170.114.929 54.975.865 564.189.585 21.065.200.117 Total
*) Aset lain-lain terdiri dari provisi dan komisi yang akan diterima *) Other assets consist of fee and commissions receivables
Page 616
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/97 Exhibit E/97
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
38. MANAJEMEN RISIKO (Lanjutan) 38. RISK MANAGEMENT (Continued)
Risiko kredit (Lanjutan) Credit risk (Continued)
b. Risiko konsentrasi kredit (Lanjutan) b. Credit concentration risk (Continued)
(i) Konsentrasi risiko kredit berdasarkan geografis (Lanjutan) (i) Concentration of credit risk by geography (Continued)
Eksposur risiko kredit atas rekening administratif pada tanggal Credit risk exposure related to administrative accounts as of
31 Desember 2025 dan 2024 dalah sebagai berikut: 31 December 2025 and 2024 are as follows:
31 Desember 2025/
31 December 2025
Jawa Barat/ Jawa Tengah/ Jawa Timur/ Jumlah/
Jakarta West Java Central Java East Java Bali Sulawesi Sumatera Total
Fasilitas kredit kepada debitur Unused
yang belum digunakan 2.952.709.962 6.016.377 209.090.877 784.548.560 34.130.751 5.983.678 123.462.422 4.115.942.627 loans facilities
Bank garansi yang diberikan 38.123.442 800.000 1.000.000 53.415.000 10.379.904 300.000 20.000.000 124.018.346 Bank guarantees issued
Jumlah 2.990.833.404 6.816.377 210.090.877 837.963.560 44.510.655 6.283.678 143.462.422 4.239.960.973 Total
31 Desember 2024/
31 December 2024
Jawa Barat/ Jawa Tengah/ Jawa Timur/ Jumlah/
Jakarta West Java Central Java East Java Bali Sulawesi Sumatera Total
Fasilitas kredit kepada debitur Unused
yang belum digunakan 1.343.484.958 3.436.641 178.830.511 920.040.437 32.840.642 6.853.816 139.598.786 2.625.085.791 loans facilities
Bank garansi yang diberikan 43.156.179 800.000 1.000.000 3.250.000 10.379.904 - 21.000.000 79.586.083 Bank guarantees issued
Jumlah 1.386.641.137 4.236.641 179.830.511 923.290.437 43.220.546 6.853.816 160.598.786 2.704.671.874 Total
Page 617
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/98 Exhibit E/98
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
38. MANAJEMEN RISIKO (Lanjutan) 38. RISK MANAGEMENT (Continued)
Risiko kredit (Lanjutan) Credit risk (Continued)
b. Risiko konsentrasi kredit (Lanjutan) b. Credit concentration risk (Continued)
(ii) Konsentrasi risiko kredit berdasarkan sektor (ii) Concentration of credit risk by industry
industri sector
Tabel berikut ini menggambarkan rincian The following tables provide the details of
eksposur kredit Bank pada nilai tercatat the Bank’s credit exposure at carrying
(tanpa memperhitungkan agunan atau amounts (without taking into account any
pendukung kredit lainnya), yang collateral held or other credit
dikategorikan berdasarkan sektor industri enhancements), categorized based on
pada tanggal 31 Desember 2025 dan 2024: industry sectors as of 31 December 2025 and
2024:
31 Desember 2025/
31 Desember 2025
Pemerintah
dan Bank
Indonesia/ Perusahaan
Government lainnya/
and Bank Bank/ Other Perseorangan/ Jumlah/
Indonesia Banks companies Individuals Total
Giro pada Current accounts with
Bank Indonesia 1.038.829.781 - - - 1.038.829.781 Bank Indonesia
Giro pada Current accounts with
bank lain - 271.530.781 - - 271.530.781 other banks
Penempatan pada Bank Indonesia Placement with Bank
dan bank lain - 99.940.027 - - 99.940.027 Indonesia and other banks
Efek-efek 1.811.955.263 - - - 1.811.955.263 Marketable securities
Efek-efek yang dijual dengan janji Securities sold under
dibeli kembali 681.119.900 - - - 681.119.900 agreements to repurchase
Tagihan spot dan Spot and derivative
derivatif 3.446.956 1.444.785 115.525 - 5.007.266 receivables
Tagihan akseptasi - - 5.655.339 - 5.655.339 Acceptance receivables
Kredit yang diberikan - 582.047.448 15.583.005.357 855.448.752 17.020.501.557 Loans
Bunga yang akan diterima 32.882.430 2.777.714 49.443.353 2.203.016 87.306.513 Interest receivables
Aset lain-lain*) - - 7.919 - 7.919 Other assets*)
Jumlah 3.568.234.330 957.740.755 15.638.227.493 857.651.768 21.021.854.346 Total
*) Aset lain-lain terdiri dari provisi dan komisi yang akan diterima *) Other assets consist of fee and commissions receivables
31 Desember 2024/
31 December 2024
Pemerintah
dan Bank
Indonesia/ Perusahaan
Government lainnya/
and Bank Bank/ Other Perseorangan/ Jumlah/
Indonesia Banks companies Individuals Total
Giro pada Current accounts with
Bank Indonesia 831.846.950 - - - 831.846.950 Bank Indonesia
Giro pada Current accounts with
bank lain - 145.241.385 - - 145.241.385 other banks
Penempatan pada Bank Indonesia Placement with Bank
dan bank lain 166.475.726 49.977.507 - - 216.453.233 Indonesia and other banks
Efek-efek 3.015.139.404 - - - 3.015.139.404 Marketable securities
Efek-efek yang dibeli dengan janji Securities purchased under
dijual kembali 792.724.271 - - - 792.724.271 agreements to resell
Tagihan akseptasi - - 2.566.471 - 2.566.471 Acceptance receivables
Kredit yang diberikan - 70.635.778 14.802.022.105 1.102.223.623 15.974.881.506 Loans
Bunga yang akan diterima 37.695.235 482.731 44.930.714 3.229.599 86.338.279 Interest receivables
Aset lain-lain*) - - 8.618 - 8.618 Other assets*)
Jumlah 4.843.881.586 266.337.401 14.849.527.908 1.105.453.222 21.065.200.117 Total
*) Aset lain-lain terdiri dari provisi dan komisi yang akan diterima *) Other assets consist of fee and commissions receivables
Page 618
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/99 Exhibit E/99
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
38. MANAJEMEN RISIKO (Lanjutan) 38. RISK MANAGEMENT (Continued)
Risiko kredit (Lanjutan) Credit risk (Continued)
b. Risiko konsentrasi kredit (Lanjutan) b. Credit concentration risk (Continued)
(ii) Konsentrasi risiko kredit berdasarkan sektor (ii) Concentration of credit risk by industry
industri (Lanjutan) sector (Continued)
Eksposur risiko kredit yang terkait dengan Credit risk exposure relating to
unsur rekening administratif pada tanggal administrative account items as of
31 Desember 2025 dan 2024 adalah sebagai 31 December 2025 and 2024, are as follows:
berikut:
31 Desember 2025/
31 December 2025
Pemerintah dan Perusahaan
Bank Indonesia/ lainnya/
Government and Bank/ Other Perseorangan/ Jumlah/
Bank Indonesia Banks companies Individuals Total
Fasilitas kredit kepada debitur yang Unused
belum digunakan 443.700.709 72.982.539 3.402.478.798 196.780.581 4.115.942.627 loan facilities
Bank garansi yang diberikan 26.657.604 2.818.075 83.142.667 11.400.000 124.018.346 Bank guarantees issued
Jumlah 470.358.313 75.800.614 3.485.621.465 208.180.581 4.239.960.973 Total
31 Desember 2024/
31 December 2024
Pemerintah dan Perusahaan
Bank Indonesia/ lainnya/
Government and Bank/ Other Perseorangan/ Jumlah/
Bank Indonesia Banks companies Individuals Total
Fasilitas kredit kepada debitur yang Unused
belum digunakan 185.245.633 53.386.398 2.150.970.845 235.482.915 2.625.085.791 loan facilities
Bank garansi yang diberikan 2.533.933 2.720.055 61.782.095 12.550.000 79.586.083 Bank guarantees issued
Jumlah 187.779.566 56.106.453 2.212.752.940 248.032.915 2.704.671.874 Total
(iii) Informasi mengenai aset keuangan yang (iii) The information about impaired and not
mengalami dan tidak mengalami penurunan impaired financial assets
nilai
Giro pada bank lain Current accounts with other banks
Per 31 Desember 2025 dan 2024, aset As of 31 December 2025 and 2024, these
keuangan ini dinilai secara individual financial assets are assessed individually as
maupun kolektif dengan rincian sebagai well as collectively with the following
berikut: details:
31 Desember 2025/
31 December 2025
Tingkat 1/ Tingkat 2/ Tingkat 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Rupiah 203.579 - - 203.579 Rupiah
Mata uang asing 271.490.174 - 3.939 271.494.113 Foreign currencies
Jumlah 271.693.753 - 3.939 271.697.692 Total
Cadangan kerugian Allowance for
penurunan nilai ( 162.972) - ( 3.939) ( 166.911) impairment losses
Bersih 271.530.781 - - 271.530.781 Net
31 Desember 2024/
31 December 2024
Tingkat 1/ Tingkat 2/ Tingkat 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Rupiah 308.150 - - 308.150 Rupiah
Mata uang asing 144.998.603 - 3.373 145.001.976 Foreign currencies
Jumlah 145.306.753 - 3.373 145.310.126 Total
Cadangan kerugian Allowance for
penurunan nilai ( 65.368) - ( 3.373) ( 68.741) impairment losses
Bersih 145.241.385 - - 145.241.385 Net
Page 619
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/100 Exhibit E/100
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
38. MANAJEMEN RISIKO (Lanjutan) 38. RISK MANAGEMENT (Continued)
Risiko kredit (Lanjutan) Credit risk (Continued)
b. Risiko konsentrasi kredit (Lanjutan) b. Credit concentration risk (Continued)
(iii) Informasi mengenai aset keuangan yang (iii) The information about impaired and not
mengalami dan tidak mengalami penurunan impaired financial assets (Continued)
nilai (Lanjutan)
Penempatan pada Bank Indonesia dan bank Placements with Bank Indonesia and other
lain banks
Per 31 Desember 2025 dan 2024, aset As of 31 December 2025 and 2024, these
keuangan ini dinilai secara individual financial assets are assessed individually as
maupun kolektif dengan rincian sebagai well as collectively with the following
berikut: details:
31 Desember 2025/
31 December 2025
Tingkat 1/ Tingkat 2/ Tingkat 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Rupiah 100.000.000 - - 100.000.000 Rupiah
Cadangan kerugian Allowance for
penurunan nilai ( 59.973) - - ( 59.973) impairment losses
Bersih 99.940.027 - - 99.940.027 Net
31 Desember 2024/
31 December 2024
Tingkat 1/ Tingkat 2/ Tingkat 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Rupiah 216.475.726 - - 216.475.726 Rupiah
Cadangan kerugian Allowance for
penurunan nilai ( 22.493) - - ( 22.493) impairment losses
Bersih 216.453.233 - - 216.453.233 Net
Efek-efek, efek-efek yang dijual dengan Marketable securities, securities sold under
janji dibeli kembali dan efek-efek yang agreements to repurchase and securities
dibeli dengan janji dijual kembali purchased under agreements to resell
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, these
aset keuangan ini tidak mengalami financial assets are not impaired
penurunan nilai secara individual maupun individually as well as collectively.
kolektif.
Page 620
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/101 Exhibit E/101
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
38. MANAJEMEN RISIKO (Lanjutan) 38. RISK MANAGEMENT (Continued)
Risiko kredit (Lanjutan) Credit risk (Continued)
b. Risiko konsentrasi kredit (Lanjutan) b. Credit concentration risk (Continued)
(iii) Informasi mengenai aset keuangan yang (iii) The information about impaired and not
mengalami dan tidak mengalami penurunan impaired financial assets (Continued)
nilai (Lanjutan)
Kredit yang diberikan Loans
Berikut ini adalah risiko kredit berdasarkan Below are credit risks based on the
klasifikasi evaluasi penurunan nilai pada allowance for impairment losses assessment
tanggal 31 Desember 2025 dan 2024: classification as of 31 December 2025 and
2024:
31 Desember 2025/
31 December 2025
Tingkat 1/ Tingkat 2/ Tingkat 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Industri pengolahan 5.388.979.211 130.733.040 51.806.136 5.571.518.387 Processing industry
Aktivitas keuangan dan Financial and insurance
asuransi 5.684.575.460 - - 5.684.575.460 activities
Perdagangan besar dan Wholesale and
eceran, reparasi dan retail trade, repair
perawatan mobil dan maintenance of cars and
sepeda motor 2.738.952.248 17.368.927 180.908.947 2.937.230.122 motorcycles
Pengangkutan dan Transportation and
pergudangan 838.193.943 - - 838.193.943 Warehousing
Aktivitas penyewaan dan Leasing and
sewa guna usaha tanpa leasing activities
hak opsi without employment
ketenagakerjaan, agen options, travel agents
perjalanan dan and other
penunjang usaha lainnya 485.879.528 - - 485.879.528 business support
Penyediaan akomodasi dan Accommodation,
penyediaan makan Food and
minum 84.659.801 174.896.456 46.729.910 306.286.167 Beverage
Pertanian, kehutanan dan Agriculture, forestry
perikanan 261.252.514 - 2.596.467 263.848.981 and fisheries
Pertambangan dan Mining and
penggalian 252.300.304 - - 252.300.304 exploration
Real estat 217.349.823 10.359.843 - 227.709.666 Real estate
Pengadaan listrik, gas, Supply of electricity, gas,
uap atau air panas dan steam or hot water and
udara dingin 200.100.000 - - 200.100.000 cold air
Konstruksi 126.868.376 - 928.186 127.796.562 Construction
Aktivitas kesehatan Human health
manusia dan aktivitas activities and social
sosial 33.045.778 - 89.409.316 122.455.094 activities
Rumah tangga 83.656.409 289.207 5.710.285 89.655.901 Households
Informasi dan Information and
komunikasi 79.087.376 - - 79.087.376 communication
Aktivitas profesional, Professional, scientific and
ilmiah dan teknis 71.682.771 - 482.518 72.165.289 technical activities
Aktivitas jasa lainnya 37.298.780 - 1.836.343 39.135.123 Other service activities
Kesenian, hiburan dan Arts, entertainment and
rekreasi 32.062.813 - - 32.062.813 recreation
Pendidikan 1.689.510 - 11.641.634 13.331.144 Education
Jumlah 16.617.634.645 333.647.473 392.049.742 17.343.331.860 Total
Cadangan kerugian Allowance for
penurunan nilai ( 112.157.522) ( 55.396.142) ( 155.276.639) ( 322.830.303) Impairment losses
Jumlah - bersih 16.505.477.123 278.251.331 236.773.103 17.020.501.557 Total - net
Page 621
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/102 Exhibit E/102
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
38. MANAJEMEN RISIKO (Lanjutan) 38. RISK MANAGEMENT (Continued)
Risiko kredit (Lanjutan) Credit risk (Continued)
b. Risiko konsentrasi kredit (Lanjutan) b. Credit concentration risk (Continued)
(iii) Informasi mengenai aset keuangan yang (iii) The information about impaired and not
mengalami dan tidak mengalami penurunan impaired financial assets (Continued)
nilai (Lanjutan)
Kredit yang diberikan (Lanjutan) Loans (Continued)
Berikut ini adalah risiko kredit berdasarkan Below are credit risks based on the
klasifikasi evaluasi penurunan nilai pada allowance for impairment losses assessment
tanggal 31 Desember 2025 dan 2024: classification as of 31 December 2025 and
(Lanjutan) 2024: (Continued)
31 Desember 2024/
31 December 2024
Tingkat 1/ Tingkat 2/ Tingkat 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Industri pengolahan 4.935.600.585 200.783.598 311.300.638 5.447.684.821 Processing industry
Aktivitas keuangan dan Financial and insurance
asuransi 3.845.674.017 - - 3.845.674.017 activities
Perdagangan besar dan Wholesale and
eceran, reparasi dan retail trade, repair
perawatan mobil dan maintenance of cars and
sepeda motor 3.149.703.305 142.386.570 216.050.236 3.508.140.111 motorcycles
Pengangkutan dan Transportation and
pergudangan 855.687.566 - - 855.687.566 warehousing
Aktivitas penyewaan dan Leasing and leasing
sewa guna usaha tanpa hak activities without
opsi ketenagakerjaan, agen employment options,
perjalanan dan penunjang travel agents and other
usaha lainnya 439.472.467 - - 439.472.467 business support
Penyediaan akomodasi dan Accommodation, food
penyediaan makan minum 291.052.427 68.610.892 - 359.663.319 and beverage
Pengadaan listrik, gas, uap Supply of electricity, gas,
atau air panas dan udara steam or hot water and
dingin 321.900.000 - - 321.900.000 cold air
Pertanian, kehutanan dan Agriculture, forestry
perikanan 263.060.837 - 2.596.467 265.657.304 and fisheries
Real estat 253.243.576 - - 253.243.576 Real estate
Pertambangan danpenggalian 245.365.614 - - 245.365.614 Mining and exploration
Informasi dan Information and
komunikasi 230.834.737 - - 230.834.737 communication
Aktivitas kesehatan manusia Human health activities and
dan aktivitas sosial 219.975.699 - - 219.975.699 social activities
Konstruksi 118.976.101 - 928.305 119.904.406 Construction
Rumah tangga 104.929.435 7.502.611 1.814.206 114.246.252 Households
Aktivitas profesional, ilmiah Professional, scientific and
dan teknis 79.723.316 - 602.719 80.326.035 technical activities
Kesenian, hiburan dan Arts, entertainment and
rekreasi 56.390.323 - - 56.390.323 recreation
Aktivitas jasa lainnya 43.065.686 - 1.846.343 44.912.029 Other service activities
Pendidikan 29.165.515 - - 29.165.515 Education
Bukan lapangan usaha lainnya 10.500 - - 10.500 Not another business field
Jumlah 15.483.831.706 419.283.671 535.138.914 16.438.254.291 Total
Cadangan kerugian penurunan Allowance for impairment
nilai ( 212.815.001) ( 54.902.874) ( 195.654.910) ( 463.372.785) losses
Jumlah - bersih 15.271.016.705 364.380.797 339.484.004 15.974.881.506 Total - net
Mutasi penyisihan berdasarkan jenis Movement of allowance by type of loans as
pinjaman yang diberikan pada tanggal of 31 December 2025:
31 Desember 2025:
Modal kerja/ Investasi/ Konsumsi/ Jumlah/
Working capital Investment Consumer Total
Saldo awal 366.333.826 96.631.075 407.884 463.372.785 Beginning balance
Penghapusan kredit ( 253.354.209) ( 15.782.947) - ( 269.137.156) Loan write-off
Penyisihan tahun berjalan 123.490.123 997.087 2.548.026 127.035.236 Provision during the year
Selisih kurs 1.559.438 - - 1.559.438 Exchange rate differences
Saldo akhir 238.029.178 81.845.215 2.955.910 322.830.303 Ending balance
Penurunan nilai individual 126.284.912 26.465.848 2.525.879 155.276.639 Individual impairment
Penurunan nilai kolektif 111.744.266 55.379.367 430.031 167.553.664 Collective impairment
Saldo akhir 238.029.178 81.845.215 2.955.910 322.830.303 Ending balance
Page 622
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/103 Exhibit E/103
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
38. MANAJEMEN RISIKO (Lanjutan) 38. RISK MANAGEMENT (Continued)
Risiko kredit (Lanjutan) Credit risk (Continued)
b. Risiko konsentrasi kredit (Lanjutan) b. Credit concentration risk (Continued)
(iii) Informasi mengenai aset keuangan yang (iii) The information about impaired and not
mengalami dan tidak mengalami penurunan impaired financial assets (Continued)
nilai (Lanjutan)
Kredit yang diberikan (Lanjutan) Loans (Continued)
Mutasi penyisihan berdasarkan jenis Movement of allowance by type of loans as
pinjaman yang diberikan pada tanggal of 31 December 2024:
31 Desember 2024:
Modal kerja/ Investasi/ Konsumsi/ Jumlah/
Working capital Investment Consumer Total
Saldo awal 70.510.734 60.081.937 4.584.339 135.177.010 Beginning balance
Penghapusan kredit ( 32.431.572) ( 9.991.893) ( 8.743.954) ( 51.167.419) Loan write-off
Penyisihan tahun berjalan 327.825.673 46.541.031 4.567.499 378.934.203 Provision during the year
Selisih kurs 428.991 - - 428.991 Exchange rate differences
Saldo akhir 366.333.826 96.631.075 407.884 463.372.785 Ending balance
Penurunan nilai individual 167.149.760 28.496.434 8.716 195.654.910 Individual impairment
Penurunan nilai kolektif 199.184.066 68.134.641 399.168 267.717.875 Collective impairment
Saldo akhir 366.333.826 96.631.075 407.884 463.372.785 Ending balance
(iv) Tabel di bawah menunjukkan kualitas aset (iv) The tables below shows the quality of
keuangan berdasarkan golongan aset untuk financial asset by class of assets for all
semua aset keuangan yang mempunyai risiko financial assets with credit risk (gross of
kredit (bruto cadangan kerugian penurunan allowance for impairment losses):
nilai):
31 Desember 2025/
31 December 2025
Belum jatuh tempo dan tidak
mengalami penurunan nilai/
Neither past due nor impaired
Jatuh tempo dan
Tingkat tidak mengalami Mengalami
standar/ penurunan nilai/ penurunan
Tingkat tinggi/ Standard Past due but not nilai/ Jumlah/
High grade grade impaired Impaired Total
Aset Assets
Giro pada Current accounts with
Bank Indonesia 1.038.829.781 - - - 1.038.829.781 Bank Indonesia
Giro pada Current accounts with
bank lain 271.693.753 - - 3.939 271.697.692 other banks
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 100.000.000 - - - 100.000.000 Indonesia and other banks
Efek-efek 1.811.955.263 - - - 1.811.955.263 Marketable securities
Efek-efek yang dijual Securities sold
dengan janji dibeli under agreements
kembali 681.119.900 - - - 681.119.900 to repurchase
Tagihan spot dan Spot and derivative
derivatif 5.007.266 - - - 5.007.266 receivables
Tagihan akseptasi 5.656.045 - - - 5.656.045 Acceptance receivables
Kredit yang diberikan Loans
Modal kerja 14.686.481.524 230.913.713 2.157.099 289.804.221 15.209.356.557 Working capital
Investasi 1.817.519.049 129.012.286 1.252.831 96.535.236 2.044.319.402 Investment
Konsumsi 83.433.202 478.387 34.027 5.710.285 89.655.901 Consumer
Bunga yang akan diterima 82.197.740 - 5.149.379 - 87.347.119 Interest receivables
Aset lain-lain*) 7.919 - - - 7.919 Other assets*)
Jumlah 20.583.901.442 360.404.386 8.593.336 392.053.681 21.344.952.845 Total
Dikurangi: Cadangan Less: Allowance for
kerugian penurunan nilai ( 112.145.323) ( 55.602.500) ( 70.098) ( 155.280.578) ( 323.098.499) impairment losses
Bersih 20.471.756.119 304.801.886 8.523.238 236.773.103 21.021.854.346 Net
*) Aset lain-lain terdiri dari provisi dan komisi yang akan diterima *) Other assets consist of fee and commissions receivables
Page 623
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/104 Exhibit E/104
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
38. MANAJEMEN RISIKO (Lanjutan) 38. RISK MANAGEMENT (Continued)
Risiko kredit (Lanjutan) Credit risk (Continued)
b. Risiko konsentrasi kredit (Lanjutan) b. Credit concentration risk (Continued)
(iv) Tabel di bawah menunjukkan kualitas aset (iv) The tables below shows the quality of
keuangan berdasarkan golongan aset untuk financial asset by class of assets for all
semua aset keuangan yang mempunyai risiko financial assets with credit risk (gross of
kredit (bruto cadangan kerugian penurunan allowance for impairment losses):
nilai): (Lanjutan) (Continued)
31 Desember 2024/
31 December 2024
Belum jatuh tempo dan tidak
mengalami penurunan nilai/
Neither past due nor impaired
Jatuh tempo dan
Tingkat tidak mengalami Mengalami
standar/ penurunan nilai/ penurunan
Tingkat tinggi/ Standard Past due but not nilai/ Jumlah/
High grade grade impaired Impaired Total
Aset Assets
Giro pada Current accounts with
Bank Indonesia 831.846.950 - - - 831.846.950 Bank Indonesia
Giro pada Current accounts with
bank lain 145.306.753 - - 3.373 145.310.126 other banks
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 216.475.726 - - - 216.475.726 Indonesia and other banks
Efek-efek 3.015.139.404 - - - 3.015.139.404 Marketable securities
Efek-efek yang dibeli Securities purchased
dengan janji dijual under agreements
kembali 792.724.271 - - - 792.724.271 to resell
Tagihan akseptasi 2.575.179 - - - 2.575.179 Acceptance receivables
Kredit yang diberikan Loans
Modal kerja 12.975.339.123 435.131.128 123.335 442.123.809 13.852.717.395 Working capital
Investasi 2.144.989.420 234.678.532 411.293 91.200.899 2.471.280.144 Investment
Konsumsi 100.002.950 12.195.229 244.367 1.814.206 114.256.752 Consumer
Bunga yang akan diterima 84.496.136 - 1.894.192 - 86.390.328 Interest receivables
Aset lain-lain*) 8.618 - - - 8.618 Other assets*)
Jumlah 20.308.904.530 682.004.889 2.673.187 535.142.287 21.528.724.893 Total
Dikurangi: Cadangan Less: Allowance for
kerugian penurunan nilai ( 208.447.917) ( 59.411.947) ( 6.629) ( 195.658.283) ( 463.524.776) impairment losses
Bersih 20.100.456.613 622.592.942 2.666.558 339.484.004 21.065.200.117 Net
*) Aset lain-lain terdiri dari provisi dan komisi yang akan diterima *) Other assets consist of fee and commissions receivables
Kualitas kredit didefinisikan sebagai berikut: The credit quality are defined as follows:
Tingkat tinggi High grade
(a) Giro pada Bank Indonesia, giro pada bank (a) Current accounts with Bank Indonesia,
lain dan penempatan pada Bank Indonesia current accounts with other banks and
yaitu giro atau penempatan pada institusi placements with Bank Indonesia are current
Pemerintah, transaksi dengan bank yang accounts or placements with government
memiliki reputasi baik dengan tingkat institution, transaction with reputable
kemungkinan gagal bayar atas kewajiban banks with low probability of default for its
yang rendah. liabilities.
(b) Kredit yang diberikan dan bunga yang akan (b) Loans and interest receivables are
diterima, yaitu debitur dengan riwayat receivables from borrowers with very
pembayaran yang sangat baik dan tidak satisfactory track record of loan repayment
pernah menunggak sepanjang jangka waktu and whose accounts did not turn past due
kredit, debitur dengan tingkat stabilitas dan during the term of the loan, borrowers with
keragaman yang tinggi, memiliki akses high degree of stability and diversity, has
setiap saat untuk memperoleh pendanaan access to raise substantial amounts of funds
dalam jumlah besar dari pasar terbuka, through public market at any time, very
memiliki kemampuan membayar yang kuat strong debt service capacity and has
dan rasio-rasio laporan posisi keuangan yang conservative statement of financial position
konservatif. ratios.
(c) Efek-efek, efek-efek yang dijual dengan (c) Marketable securities, securities sold under
janji dibeli kembali dan efek-efek yang agreements to repurchase and securities
dibeli dengan janji dijual kembali yaitu purchased under agreements to resell are
efek-efek yang dikeluarkan oleh Sovereign securities, investment grade
Pemerintah, efek-efek yang termasuk dalam securities with a rating of at least
investment grade dengan rating minimal BBB- (Pefindo) or Baa3 (Moody’s).
BBB- (Pefindo) atau Baa3 (Moody’s).
Page 624
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/105 Exhibit E/105
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
38. MANAJEMEN RISIKO (Lanjutan) 38. RISK MANAGEMENT (Continued)
Risiko kredit (Lanjutan) Credit risk (Continued)
b. Risiko konsentrasi kredit (Lanjutan) b. Credit concentration risk (Continued)
Kualitas kredit didefinisikan sebagai berikut: The credit quality are defined as follows:
(Lanjutan) (Continued)
Tingkat standar Standard grade
(a) Giro pada bank lain yaitu giro atau (a) Current accounts with other banks are
penempatan pada bank lokal yang tidak current accounts or placements with the
terdaftar di bursa. local banks not listed in the stock exchange.
(b) Kredit yang diberikan dan bunga yang akan (b) Loans and interest receivables are
diterima yaitu debitur dengan riwayat receivables from borrowers who have an
pembayaran yang baik dan tidak pernah average track record of loan repayment and
menunggak 90 hari atau lebih, akses whose account did not turn past due for 90
terbatas ke pasar modal atau ke pasar days and over, smaller corporations with
keuangan lainnya, perubahan tingkat limited access to public capital markets or
pendapatan dan kinerja keseluruhan, to alternative financial market, volatility
memiliki kemampuan membayar yang of earnings and overall performance, debt
cukup. service capacity is adequate.
(c) Efek-efek, efek-efek yang dijual dengan (c) Marketable securities, securities sold under
janji dibeli kembali dan efek-efek yang agreements to repurchase and securities
dibeli dengan janji dijual kembali yaitu purchased under agreements to resell are
efek-efek dengan rating antara idBB+ securities with a rating between idBB+ to
sampai dengan idB (Pefindo) atau Ba1 idB (Pefindo) or Ba1 to B2 (Moody’s).
sampai dengan B2 (Moody’s).
(v) Analisis umur kredit yang jatuh tempo tetapi (v) The aging analysis of past due but not
tidak mengalami penurunan nilai pada impaired loans as of 31 December 2025 and
tanggal 31 Desember 2025 dan 2024: 2024:
31 Desember 2025/
31 December 2025
Kurang dari Lebih dari
30 hari/ 31 sampai 61 sampai 90 hari/
Less than 60 hari/ 90 hari/ More than Jumlah/
30 days 31 to 60 days 61 to 90 days 90 days Total
Modal kerja 282.278 279.589 1.595.232 - 2.157.099 Working capital
Investasi 172.831 - 1.080.000 - 1.252.831 Investment
Konsumsi 8.594 24.256 1.177 - 34.027 Consumer
Jumlah 463.703 303.845 2.676.409 - 3.443.957 Total
31 Desember 2024/
31 December 2024
Kurang dari Lebih dari
30 hari/ 31 sampai 61 sampai 90 hari/
Less than 60 hari/ 90 hari/ More than Jumlah/
30 days 31 to 60 days 61 to 90 days 90 days Total
Modal kerja - 123.335 - - 123.335 Working capital
Investasi 316.055 95.238 - - 411.293 Investment
Konsumsi 136.159 108.208 - - 244.367 Consumer
Jumlah 452.214 326.781 - - 778.995 Total
Risiko pasar Market risk
Risiko pasar adalah risiko yang terjadi pada posisi Market risk is the risks on the statement of financial
laporan posisi keuangan dan rekening administratif, position and administrative accounts due to changes
karena adanya perubahan variabel pasar yaitu tingkat in market variables which consist of interest rates
suku bunga dan nilai tukar. Risiko pasar melekat pada and exchange rates. Market risk is an inherent risk in
hampir seluruh kegiatan operasional Bank baik pada most of the Bank operational activity involving the
banking book maupun trading book. banking books and the trading books.
Pengelolaan risiko pasar dilakukan sesuai dengan Management of market risk is performed in
kebijakan dan prosedur Bank yang berkaitan dengan accordance with the Bank policies and procedures
produk dan jasa serta aktivitas treasury dan risiko related with the products and services and also
yang melekat pada bisnis. treasury activities and the inherent risk of the
business.
Page 625
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/106 Exhibit E/106
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
38. MANAJEMEN RISIKO (Lanjutan) 38. RISK MANAGEMENT (Continued)
Risiko pasar (Lanjutan) Market risk (Continued)
a. Risiko tingkat suku bunga a. Interest rate risk
Risiko suku bunga timbul akibat perubahan harga instrumen keuangan dari Interest rate risk is risk as the effect of changes in the financial instrument
posisi trading book atau akibat perubahan nilai ekonomis posisi banking book, prices from the trading book position or the effect of changes of the economic
karena perubahan suku bunga. value position of the banking book because of the change in the interest rate.
Pengelolaan risiko suku bunga dilakukan pada eksposur banking book, dengan Management of interest rate risk is performed on the banking book exposure
memperhatikan posisi gap aset dan liabilitas Bank yang sensitif terhadap by considering the gap position of the Bank’s assets and liabilities, which are
pergerakan suku bunga yang mempengaruhi stabilitas tingkat profitabilitas sensitive to interest rate movements, which influence the stability of the
Bank. Bank’s profitability level.
Tabel di bawah ini merupakan kisaran tingkat suku bunga kontraktual per tahun The tables below summarize the range of contractual interest rates per annum
untuk aset dan liabilitas yang signifikan pada tanggal 31 Desember 2025 dan for significant assets and liabilities as of 31 December 2025 and 2024:
2024:
31 Desember 2025/
31 December 2025
Dolar
Amerika Dolar
Serikat/ Euro Eropa/ Australia/
United States European Yuan China/ Dolar Hongkong/ Dolar Singapura/ Australia Yen Jepang/ Baht Thailand/
Rupiah Dollar Euro Chinese Yuan Hongkong Dollar Singapore Dollar Dollar Japanese Yen Thailand Baht
% % % % % % % %
Aset Assets
Giro pada Current accounts with
Bank Indonesia 1,50% 0,00% - - - - - - - Bank Indonesia
Giro pada Current accounts with
bank lain 0,00% – 0,50% 0,00% - 4,50% 0,00% 0,35% – 0,50% 0,00% 0,00% 0,00% 0,00% 0,00% other banks
Penempatan pada Bank Placement with Bank
Indonesia dan bank lain 3,75% - 7,75% 4,03% - 4,35% - - - - - - - Indonesia and other banks
Efek-efek 4,50% - 10,50% - - - - - - - - Marketable securities
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali 4,62% - 6,52% - - - - - - - - agreements to repurchase
Kredit yang diberikan 7,00% -18,00% 2,24% – 6,35% - - - - - - - Loans
Liabilitas Liabilities
Simpanan dari nasabah 0,00% – 8,25% 0,00% - 5,75% - 0,00% - 0,25% - - - - 0,00% Deposits from customers
Simpanan dari bank Deposits from other
lain 0,00% – 6,50% - - - - - - - - banks
Call money 3,95% – 5,85% 3,75% – 4,79% - - - - - - - Call money
Liabilitas efek-efek yang dijual Liabilities of securities sold under
dengan janji dibeli kembali 4,85% - 6,00% - - - - - - - - agreements to repurchase
Pinjaman yang diterima - 3,97% - 3,98% - - - - - - - Borrowings
Page 626
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/107 Exhibit E/107
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
38. MANAJEMEN RISIKO (Lanjutan) 38. RISK MANAGEMENT (Continued)
Risiko pasar (Lanjutan) Market risk (Continued)
a. Risiko tingkat suku bunga (Lanjutan) a. Interest rate risk (Continued)
Tabel di bawah ini merupakan kisaran tingkat suku bunga kontraktual per tahun The tables below summarize the range of contractual interest rates per annum
untuk aset dan liabilitas yang signifikan pada tanggal for significant assets and liabilities as of 31 December 2025 and 2024:
31 Desember 2025 dan 2024: (Lanjutan) (Continued)
31 Desember 2024/
31 December 2024
Dolar Amerika
Serikat/
United States Euro Eropa/ Yuan China/ Dolar Hongkong/ Dolar Singapura/ Dolar Australia/ Baht Thailand/
Rupiah Dollar European Euro Chinese Yuan Hongkong Dollar Singapore Dollar Australia Dollar Thailand Baht
% % % % % % % %
Aset Assets
Giro pada Current accounts with
Bank Indonesia 1,50% 0,00% - - - - - - Bank Indonesia
Giro pada Current accounts with
bank lain 0,00% - 0,50% 0,00% - 5,20% 0,00% 0,35% - 0,50% 0,00% 0,00% 0,00% 0,00% other banks
Penempatan pada Bank Placement with Bank
Indonesia dan bank lain 5,25% - 7,75% - - - - - - - Indonesia and other banks
Efek-efek 6,38% - 10,50% - - - - - - - Marketable securities
Efek-efek yang dibeli Securities purchased
dengan janji under agreements
dijual kembali 6,00% - 6,90% - - - - - - - to resell
Kredit yang diberikan 7,00% - 18,00% 4,75% - 7,21% - - - - - - Loans
Liabilitas Liabilities
Simpanan dari nasabah 0,00% - 8,75% 0,00% - 5,50% - - - - - - Deposits from customers
Simpanan dari bank Deposits from other
lain 0,00% - 6,75% - - - - - - - banks
Call money - 4,63% – 6,25% - - - - - - Call money
Page 627
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/108 Exhibit E/108
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
38. MANAJEMEN RISIKO (Lanjutan) 38. RISK MANAGEMENT (Continued)
Risiko pasar (Lanjutan) Market risk (Continued)
a. Risiko tingkat suku bunga (Lanjutan) a. Interest rate risk (Continued)
Tabel di bawah ini mengikhtisarkan eksposur Bank The tables below summarize the Bank’s exposure
terhadap risiko tingkat suku bunga (bersih): to interest rate risk (net):
31 Desember 2025/
31 December 2025
Suku bunga mengambang/
Floating interest rate
Lebih dari 3
bulan tetapi
tidak lebih
dari 1 tahun/ Tidak
Tidak lebih More than Suku bunga dikenakan
dari 3 bulan/ 3 months but tetap/ bunga/
Not more than less than Fixed Non-interest Jumlah/
3 months 1 year interest rate bearing Total
Aset Keuangan Financial Assets
Kas - - - 136.556.760 136.556.760 Cash
Giro pada Current accounts with
Bank Indonesia 770.811.261 - - 268.018.520 1.038.829.781 Bank Indonesia
Giro pada Current accounts with
bank lain 251.385.129 - - 20.145.652 271.530.781 other banks
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 99.940.027 - - - 99.940.027 and other banks
Efek-efek - 1.811.955.263 - - 1.811.955.263 Marketable securities
Efek-efek yang dijual dengan janji Securities sold under
dibeli kembali 681.119.900 - - - 681.119.900 agreements to repurchase
Tagihan spot dan derivatif - - - 5.007.266 5.007.266 Spot and derivative receivables
Tagihan akseptasi - - - 5.655.339 5.655.339 Acceptance receivables
Kredit yang diberikan 17.018.248.778 - 2.252.779 - 17.020.501.557 Loans
Bunga yang akan diterima - - - 87.306.513 87.306.513 Interest receivables
Aset lain-lain*) - - - 7.919 7.919 Other assets*)
Jumlah aset keuangan 18.821.505.095 1.811.955.263 2.252.779 522.697.969 21.158.411.106 Total financial assets
Liabilitas Keuangan Financial Liabilities
Liabilitas segera - - - 1.585.848 1.585.848 Liabilities due immediately
Simpanan dari nasabah Deposits from customers
Giro 2.057.569.907 - - - 2.057.569.907 Current accounts
Tabungan 1.160.622.745 - - - 1.160.622.745 Savings accounts
Deposito berjangka 8.372.950.832 258.845.820 - - 8.631.796.652 Time deposits
Simpanan dari bank lain 1.794.856.531 24.200.000 - - 1.819.056.531 Deposits from other banks
Liabilitas efek-efek Liabilities of securities sold
yang dijual dengan janji under agreements to
dibeli kembali 680.952.785 - - - 680.952.785 repurchase
Liabilitas spot dan derivatif - - - 6.770.016 6.770.016 Spot and derivative liabilities
Liabilitas akseptasi - - - 5.656.045 5.656.045 Acceptance liabilities
Pinjaman yang diterima - - 1.334.000.000 - 1.334.000.000 Borrowings
Liabilitas lain-lain**) - - - 126.767.294 126.767.294 Other liabilities**)
Jumlah liabilitas keuangan 14.066.952.800 283.045.820 1.334.000.000 140.779.203 15.824.777.823 Total financial liabilities
Gap repricing suku bunga, bersih 4.754.552.295 1.528.909.443 (1.331.747.221) 381.918.766 5.333.633.283 Net interest repricing gap
*) Aset lain-lain terdiri dari provisi dan komisi yang akan diterima *) Other assets consist of fee and commissions receivables
**) Liabilitas lain-lain terdiri dari akrual bunga, setoran jaminan, cadangan **) Other liabilities consist of accrued interest, guarantee deposits, allowance for
kesejahteraan karyawan, liabilitas ATM Jalin, liabilitas sewa dan lain–lain employee welfare, liabilities to Jalin ATM, lease liabilities and others
Page 628
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/109 Exhibit E/109
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
38. MANAJEMEN RISIKO (Lanjutan) 38. RISK MANAGEMENT (Continued)
Risiko pasar (Lanjutan) Market risk (Continued)
a. Risiko tingkat suku bunga (Lanjutan) a. Interest rate risk (Continued)
Tabel di bawah ini mengikhtisarkan eksposur Bank The tables below summarize the Bank’s exposure
terhadap risiko tingkat suku bunga (bersih) to interest rate risk (net) (Continued):
(Lanjutan):
31 Desember 2024/
31 December 2024
Suku bunga mengambang/
Floating interest rate
Lebih dari 3
bulan tetapi
tidak lebih
dari 1 tahun/ Tidak
Tidak lebih More than Suku bunga dikenakan
dari 3 bulan/ 3 months but tetap/ bunga/
Not more than less than Fixed Non-interest Jumlah/
3 months 1 year interest rate bearing Total
Aset Keuangan Financial Assets
Kas - - - 137.959.584 137.959.584 Cash
Giro pada Current accounts with
Bank Indonesia 778.473.355 - - 53.373.595 831.846.950 Bank Indonesia
Giro pada Current accounts with
bank lain 124.544.579 - - 20.696.806 145.241.385 other banks
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 216.453.233 - - - 216.453.233 and other banks
Efek-efek - 3.015.139.404 - - 3.015.139.404 Marketable securities
Efek-efek yang dibeli dengan janji Securities purchased under
dijual kembali 792.724.271 - - - 792.724.271 agreements to resell
Tagihan akseptasi - - - 2.566.471 2.566.471 Acceptance receivables
Kredit yang diberikan 15.972.486.668 - 2.384.393 10.445 15.974.881.506 Loans
Bunga yang akan diterima - - - 86.338.279 86.338.279 Interest receivables
Aset lain-lain*) - - - 8.618 8.618 Other assets*)
Jumlah aset keuangan 17.884.682.106 3.015.139.404 2.384.393 300.953.798 21.203.159.701 Total financial assets
Liabilitas Keuangan Financial Liabilities
Liabilitas segera - - - 1.558.076 1.558.076 Liabilities due immediately
Simpanan dari nasabah Deposits from customers
Giro 1.945.490.709 - - - 1.945.490.709 Current accounts
Tabungan 1.046.404.905 - - - 1.046.404.905 Savings accounts
Deposito berjangka 9.594.558.255 663.607.641 - - 10.258.165.896 Time deposits
Simpanan dari bank lain 2.300.132.044 48.140.000 - - 2.348.272.044 Deposits from other banks
Liabilitas akseptasi - - - 2.575.179 2.575.179 Acceptance liabilities
Liabilitas lain-lain**) - - - 144.580.489 144.580.489 Other liabilities**)
Jumlah liabilitas keuangan 14.886.585.913 711.747.641 - 148.713.744 15.747.047.298 Total financial liabilities
Gap repricing suku bunga, bersih 2.998.096.193 2.303.391.763 2.384.393 152.240.054 5.456.112.403 Net interest repricing gap
*) Aset lain-lain terdiri dari provisi dan komisi yang akan diterima *) Other assets consist of fee and commissions receivables
**) Liabilitas lain-lain terdiri dari akrual bunga, setoran jaminan, cadangan **) Other liabilities consist of accrued interest, guarantee deposits, allowance for
kesejahteraan karyawan, liabilitas ATM Jalin, liabilitas sewa dan lain–lain employee welfare, liabilities to Jalin ATM, lease liabilities and others
Page 629
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/110 Exhibit E/110
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
38. MANAJEMEN RISIKO (Lanjutan) 38. RISK MANAGEMENT (Continued)
Risiko pasar (Lanjutan) Market risk (Continued)
a. Risiko tingkat suku bunga (Lanjutan) a. Interest rate risk (Continued)
Bank menggunakan earning approach dan Bank using earning approach and economic value
economic value approach untuk mengukur risiko approach to measure interest rate risk in banking
suku bunga pada banking book. Berdasarkan book. Based on repricing gap report, Bank
laporan repricing gap, Bank melakukan analisis performs sensitivity of interest rate risk parallel
sensitivitas terhadap perubahan suku bunga 0.5% (zero point five percent) with assumption:
secara paralel sebesar 0,5% (nol koma lima (1) changes in asset’s interest rate of asset and
persen) dengan asumsi: (1) perubahan suku bunga liability is the same; and (2) changes in yield
aset sama dengan liabilitas; dan (2) perubahan curve period is the same.
sama besarnya untuk setiap jangka waktu pada
yield curve.
Tabel berikut menunjukkan sensitivitas terhadap The following table demonstrates the sensitivity
kemungkinan perubahan suku bunga yang wajar, to a reasonable possible change in interest rates,
dengan semua variabel lainnya tetap konstan, with all other variables held constant of the
dalam laporan laba rugi dan penghasilan Bank’s statement of profit or loss and other
komprehensif lain Bank pada tanggal comprehensive income as of 31 December 2025:
31 Desember 2025:
2025
Pengaruh terhadap Laporan
Laba Rugi dan Penghasilan
Komprehensif Lain/
Impact to Statement of Profit
Perubahan Persentase/ or Loss and Other
Percentage Change Comprehensive Income
Rupiah 0,50% 20.890.332 Rupiah
Bank memiliki eksposur terhadap risiko tingkat The Bank has other exposure to interest rate risks
suku bunga dalam mata uang Dolar Amerika in United States Dollar. The Bank assessed that
Serikat. Bank telah melakukan penilaian atas the impact of that interest rate risk is not
dampak dari risiko tingkat suku bunga tersebut significant.
dan hasilnya tidak signifikan.
b. Risiko nilai tukar b. Foreign exchange risk
Risiko nilai tukar adalah risiko akibat perubahan Foreign exchange risk is the risk resulting from
nilai posisi trading book dan banking book yang changes in the value of trading book and banking
disebabkan oleh perubahan nilai tukar valuta book positions caused by changes in foreign
asing. Risiko nilai tukar valuta asing timbul dari exchange rates. Foreign exchange risk arises from
adanya posisi laporan keuangan (on-balance sheet financial statement positions (on-balance sheet
dan off-balance sheet) baik di sisi aset maupun and off-balance sheet) on both the asset and
liabilitas. Posisi mata uang asing Bank dapat liability sides. The Bank's foreign currency
dikelompokkan dalam dua aktivitas yaitu: trading positions can be grouped into two activities: the
book, yang dilakukan dalam rangka perolehan trading book, which is conducted to obtain short-
keuntungan transaksi mata uang asing dalam term foreign currency transaction profits, and
jangka pendek dan banking book, yang dilakukan the banking book, which is conducted to control
dalam rangka mengendalikan posisi manajemen the overall Asset and Liability management
Aset dan Liabilitas secara keseluruhan termasuk positions, including liquidity.
likuiditas didalamnya.
Page 630
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/111 Exhibit E/111
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
38. MANAJEMEN RISIKO (Lanjutan) 38. RISK MANAGEMENT (Continued)
Risiko pasar (Lanjutan) Market risk (Continued)
b. Risiko nilai tukar (Lanjutan) b. Foreign exchange risk (continued)
Kegiatan transaksi yang mengandung paparan Transaction activities containing exposure to
risiko nilai tukar saat ini masih relatif memiliki exchange rate risk currently still have relatively
kompleksitas yang rendah, yaitu berupa transaksi low complexity, namely spot and FX forward
spot dan FX forward. Dalam rangka pemantauan transactions. To monitor and control exposure to
dan pengendalian paparan risiko nilai tukar, Bank exchange rate risk, the Bank pays attention to
memperhatikan Posisi Devisa Neto yang harus the Net Open Position, which must be maintained
dijaga sesuai ketentuan internal dan regulator. in accordance with internal and regulatory
Bank juga melakukan perhitungan CVA (Credit regulations. The Bank also calculates the CVA
Valuation Adjustment) penyesuaian nilai wajar (Credit Valuation Adjustment), an adjustment to
transaksi derivatif untuk memperhitungkan risiko the fair value of derivative transactions to
gagal bayar pihak lawan. Nilai CVA dapat account for the risk of counterparty default. The
berfluktuasi akibat perubahan kondisi pasar CVA value can fluctuate due to changes in foreign
valuta asing. Guna melaksanakan pengendalian exchange market conditions. To implement
atas aktifitas ini, Bank telah membentuk limit control over these activities, the Bank has
untuk dapat mengendalikan paparan risiko nilai established limits to control exposure to
tukar seperti open position limit (OPL), limit exchange rate risk, such as open position limits
kerugian (cut loss) dan limit transaksi harian. (OPL), loss limits (cut loss), and daily transaction
limits.
Pengelolaan risiko nilai tukar dilakukan dengan Exchange rate risk is managed by monitoring
memantau perkembangan Posisi Devisa Neto the Bank’s Net Open Position (“PDN”)
(“PDN”) bank (Catatan 44g). (Note 44g).
Risiko likuiditas Liquidity risk
Risiko likuiditas adalah risiko akibat ketidakmampuan Liquidity risk is the risk which is caused by the Bank’s
Bank untuk memenuhi kewajiban yang jatuh tempo inability to fulfil its obligations when they become
dari sumber pendanaan arus kas dan/atau dari aset due from cash flow financing sources and/or high
likuid berkualitas tinggi yang dapat diagunkan, tanpa quality liquid assets that can be pledged without
mengganggu aktivitas dan kondisi keuangan Bank. affecting the Bank’s activities and financial
condition.
Posisi dana pihak ketiga, likuiditas aset, liabilitas The amounts of third party funds, asset liquidity,
kepada counterparties dan komitmen kredit kepada liabilities to counterparties and loan commitments
debitur merupakan sumber potensi risiko likuiditas to debtors are potential liquidity risk sources for the
bagi Bank. Ketidakmampuan untuk menghimpun dana Bank. The inability to raise funds with tolerable cost
dengan biaya wajar akan berdampak kepada will impact the Bank’s profitability. The Bank
profitabilitas Bank. Bank mengelola risiko likuiditas manages its liquidity risk to fulfill each agreed
agar dapat memenuhi setiap kewajiban finansial yang financial liability on a timely basis and to maintain
sudah diperjanjikan secara tepat waktu, dan agar an adequate and optimum liquidity position at any
senantiasa dapat memelihara tingkat likuiditas yang time.
memadai dan optimal.
Page 631
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/112 Exhibit E/112
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
38. MANAJEMEN RISIKO (Lanjutan) 38. RISK MANAGEMENT (Continued)
Risiko likuiditas (Lanjutan) Liquidity risk (Continued)
Bank melakukan pengukuran risiko likuiditas The Bank measures liquidity risk using the Liquidity
menggunakan Liquidity Risk Model dengan Risk Model based on maturity profile gap
metodologi maturity profile gap. Pengelolaan kondisi methodology. Daily liquidity condition management
likuiditas harian dilakukan oleh Treasury Unit dan is performed by the Treasury Unit and external and
perubahan eksternal serta makro ekonomi yang macro economic changes are immediately informed,
terjadi dengan segera diinformasikan dan diambil and strategy and internal policies are undertaken,
strategi serta kebijakan internal antara lain melalui among others, through the Asset and Liabilities
mekanisme Asset and Liabilities Committee (ALCO). Committee (ALCO) mechanism.
Pelaporan jatuh tempo aset dan liabilitas keuangan The maturity of the Bank’s financial assets and
Bank menurut kelompok jatuh temponya berdasarkan liabilities based on the remaining period are as
periode yang tersisa adalah sebagai berikut: follows:
31 Desember 2025/
31 December 2025
Lebih dari Lebih dari Lebih dari Lebih dari
Sampai dengan 1 - 3 bulan/ 3 - 6 bulan/ 6 - 12 bulan/ 12 bulan/
1 bulan/ More than More than More than More than Jumlah/
Up to 1 month 1 - 3 months 3 - 6 months 6 - 12 months 12 months Total
ASET ASSETS
Kas 136.556.760 - - - - 136.556.760 Cash
Giro pada Current accounts with
Bank Indonesia 1.038.829.781 - - - - 1.038.829.781 Bank Indonesia
Giro pada Current accounts with
bank lain 271.530.781 - - - - 271.530.781 other banks
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 99.940.027 - - - - 99.940.027 Indonesia and other banks
Efek-efek 8.997.660 19.874.200 19.654.000 - 1.763.429.403 1.811.955.263 Marketable securities
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali 681.119.900 - - - - 681.119.900 agreements to repurchase
Tagihan spot dan derivatif 4.892.510 114.756 - - - 5.007.266 Spot and derivative receivables
Tagihan akseptasi 5.655.339 - - - - 5.655.339 Acceptance receivables
Kredit yang diberikan 381.087.859 4.333.268.470 3.117.894.143 4.587.896.562 4.600.354.523 17.020.501.557 Loans
Bunga yang akan diterima 59.226.122 13.799.592 14.280.799 - - 87.306.513 Interest receivables
Aset lain-lain*) 7.919 - - - - 7.919 Other assets*)
Jumlah aset 2.687.844.658 4.367.057.018 3.151.828.942 4.587.896.562 6.363.783.926 21.158.411.106 Total assets
LIABILITAS LIABILITIES
Liabilitas segera 372.888 252.801 958.499 1.660 - 1.585.848 Liabilities due immediately
Simpanan dari nasabah 9.941.281.198 1.649.862.286 117.252.299 141.593.521 - 11.849.989.304 Deposits from customers
Simpanan dari bank lain 1.773.106.531 21.750.000 4.000.000 20.200.000 - 1.819.056.531 Deposits from other banks
Liabilitas efek-efek yang Liabilities of securities sold
dijual dengan janji dibeli under agreements to
kembali 680.952.785 - - - - 680.952.785 repurchase
Liabilitas spot dan derivatif 3.306.960 - 3.463.056 - - 6.770.016 Spot and derivative liabilities
Liabilitas akseptasi 5.656.045 - - - - 5.656.045 Acceptance liabilities
Pinjaman yang diterima - - - - 1.334.000.000 1.334.000.000 Borrowings
Liabilitas lain-lain**) 58.452.091 30.829.587 5.172.212 12.416.495 19.896.909 126.767.294 Other liabilities**)
Jumlah liabilitas 12.463.128.498 1.702.694.674 130.846.066 174.211.676 1.353.896.909 15.824.777.823 Total liabilities
Aset (liabilitas), bersih ( 9.775.283.840) 2.664.362.344 3.020.982.876 4.413.684.886 5.009.887.017 5.333.633.283 Assets (liabilities), net
31 Desember 2024/
31 December 2024
Lebih dari Lebih dari Lebih dari Lebih dari
Sampai dengan 1 - 3 bulan/ 3 - 6 bulan/ 6 - 12 bulan/ 12 bulan/
1 bulan/ More than More than More than More than Jumlah/
Up to 1 month 1 - 3 months 3 - 6 months 6 - 12 months 12 months Total
ASET ASSETS
Kas 137.959.584 - - - - 137.959.584 Cash
Giro pada Current accounts with
Bank Indonesia 831.846.950 - - - - 831.846.950 Bank Indonesia
Giro pada bank lain 145.241.385 - - - - 145.241.385 Current accounts with other banks
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 216.453.233 - - - - 216.453.233 Indonesia and other banks
Efek-efek 89.071.400 138.709.800 117.774.800 254.987.515 2.414.595.889 3.015.139.404 Marketable securities
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali 788.135.764 4.588.507 - - - 792.724.271 agreements to resell
Tagihan akseptasi 1.425.707 1.140.764 - - - 2.566.471 Acceptance receivables
Kredit yang diberikan 1.191.354.016 3.749.804.574 3.340.060.421 2.385.644.965 5.308.017.530 15.974.881.506 Loans
Bunga yang akan diterima 53.930.136 14.405.197 18.002.946 - - 86.338.279 Interest receivables
Aset lain-lain*) 8.618 - - - - 8.618 Other assets*)
Jumlah aset 3.455.426.793 3.908.648.842 3.475.838.167 2.640.632.480 7.722.613.419 21.203.159.701 Total assets
LIABILITAS LIABILITIES
Liabilitas segera 641.111 867.672 34.439 14.854 - 1.558.076 Liabilities due immediately
Simpanan dari nasabah 10.174.612.226 2.411.841.644 446.344.768 217.262.872 - 13.250.061.510 Deposits from customers
Simpanan dari bank lain 1.994.407.044 316.225.000 20.440.000 17.200.000 - 2.348.272.044 Deposits from other banks
Liabilitas akseptasi 1.427.964 1.147.215 - - - 2.575.179 Acceptance liabilities
Liabilitas lain-lain**) 71.524.603 32.815.421 7.255.324 4.459.996 28.525.145 144.580.489 Other liabilities**)
Jumlah liabilitas 12.242.612.948 2.762.896.952 474.074.531 238.937.722 28.525.145 15.747.047.298 Total liabilities
Aset (liabilitas), bersih ( 8.787.186.155) 1.145.751.890 3.001.763.636 2.401.694.758 7.694.088.274 5.456.112.403 Assets (liabilities), net
*) Aset lain-lain terdiri dari provisi dan komisi yang akan diterima *) Other assets consist of fee and commissions receivables
**) Liabilitas lain-lain terdiri dari akrual bunga, setoran jaminan, cadangan kesejahteraan **) Other liabilities consist of accrued interest, guarantee deposits, allowance for employee
karyawan, liabilitas ATM Jalin, liabilitas sewa dan lain–lain welfare, liabilities to Jalin ATM, lease liabilities and others
Page 632
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/113 Exhibit E/113
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
38. MANAJEMEN RISIKO (Lanjutan) 38. RISK MANAGEMENT (Continued)
Risiko likuiditas (Lanjutan) Liquidity risk (Continued)
Tabel di bawah ini merupakan sisa jatuh tempo The table below shows the remaining contractual
kontraktual dari liabilitas keuangan Bank berdasarkan maturities of the Bank’s financial liabilities based on
pada arus kas yang tidak didiskonto. undiscounted cash flows.
31 Desember 2025/
31 December 2025
Lebih dari Lebih dari Lebih dari Lebih dari
Sampai dengan 1 - 3 bulan/ 3 - 6 bulan/ 6 - 12 bulan/ 12 bulan/
1 bulan/ More than More than More than More than Jumlah/
Up to 1 month 1 - 3 months 3 - 6 months 6 - 12 months 12 months Total
LIABILITAS LIABILITIES
Liabilitas segera 372.888 252.801 958.499 1.660 - 1.585.848 Liabilities due immediately
Simpanan dari nasabah 9.973.849.133 1.649.862.286 117.252.299 141.593.521 - 11.882.557.239 Deposits from customers
Simpanan dari bank lain 1.774.688.933 21.750.000 4.000.000 20.200.000 - 1.820.638.933 Deposits from other banks
Liabilitas efek-efek yang Liabilities of securities sold
dijual dengan janji dibeli under agreements to
kembali 680.952.785 - - - - 680.952.785 repurchase
Liabilitas spot dan derivatif 3.306.960 - 3.463.056 - - 6.770.016 Spot and derivative liabilities
Liabilitas akseptasi 5.656.045 - - - - 5.656.045 Acceptance liabilities
Pinjaman yang diterima - 1.841.660 - - 1.334.000.000 1.335.841.660 Borrowings
Liabilitas lain-lain*) 24.301.754 28.987.927 5.172.212 12.416.495 19.896.909 90.775.297 Other liabilities*)
Jumlah liabilitas 12.463.128.498 1.702.694.674 130.846.066 174.211.676 1.353.896.909 15.824.777.823 Total liabilities
31 Desember 2024/
31 December 2024
Lebih dari Lebih dari Lebih dari Lebih dari
Sampai dengan 1 - 3 bulan/ 3 - 6 bulan/ 6 - 12 bulan/ 12 bulan/
1 bulan/ More than More than More than More than Jumlah/
Up to 1 month 1 - 3 months 3 - 6 months 6 - 12 months 12 months Total
LIABILITAS LIABILITIES
Liabilitas segera 641.111 867.672 34.439 14.854 - 1.558.076 Liabilities due immediately
Simpanan dari nasabah 10.218.711.128 2.411.841.644 446.344.768 217.262.872 - 13.294.160.412 Deposits from customers
Simpanan dari bank lain 1.999.393.649 316.225.000 20.440.000 17.200.000 - 2.353.258.649 Deposits from other banks
Liabilitas akseptasi 1.427.964 1.147.215 - - - 2.575.179 Acceptance liabilities
Liabilitas lain-lain*) 22.439.096 32.815.421 7.255.324 4.459.996 28.525.145 95.494.982 Other liabilities*)
Jumlah liabilitas 12.242.612.948 2.762.896.952 474.074.531 238.937.722 28.525.145 15.747.047.298 Total liabilities
*) Liabilitas lain-lain terdiri dari akrual bunga, setoran jaminan, cadangan kesejahteraan *) Other liabilities consist of accrued interest, guarantee deposits, allowance for employee
karyawan, liabilitas ATM Jalin, liabilitas sewa dan lain–lain welfare, liabilities to Jalin ATM, lease liabilities and others
Risiko operasional Operational risk
Risiko operasional adalah risiko akibat Operational risk is the risk resulting from inadequate
ketidakcukupan dan/atau tidak berfungsinya proses and/or failure of internal processes, people,
internal, kesalahan manusia, kegagalan sistem, systems, and/or from external events which affect
dan/atau adanya kejadian-kejadian eksternal yang the Bank’s operations.
mempengaruhi operasional Bank.
Di dalam mengelola risiko operasional, risk owner ln managing operational risk, the risk owner is
bertanggung jawab atas risiko yang terjadi pada responsible for the risk that occurs in the respective
unitnya masing-masing. Tata cara pengendalian risiko units. Risk management is regulated in the Bank’s
tersebut diatur dalam kebijakan Bank secara overall policies and operational procedures in each
menyeluruh dan prosedur operasional pada setiap unit.
unit.
Metode dan kebijakan dalam pengendalian risiko The methods and policies involving operational risk
operasional dilaksanakan diantaranya melalui: management are performed, among others, through
the following:
i. Pengkajian terhadap kebijakan, pedoman, dan i. Evaluation of internal control policies, guidance,
prosedur pengendalian internal sesuai dengan and procedures in accordance with the banking
kondisi perkembangan dunia perbankan, industry development, authority policies, and
kebijakan otoritas, dan limitasi operasional yang pre-determined operational limits;
telah ditetapkan;
ii. Pengkajian dan penerapan Disaster Recovery Plan ii. Evaluation and implementation of a Disaster
sebagai langkah antisipasi atas kejadian internal Recovery Plan as the anticipated procedures to
maupun eksternal yang berpotensi menimbulkan be applied during internal and external potential
kerugian; loss events;
iii. Tindakan koreksi terhadap hasil temuan audit; iii. Implementing corrective actions based on audit
results;
iv. Pengkajian dari penerapan business contingency iv. Reviewing the implementation of the business
plan dalam pengelolaan dan pengendalian contingency plan in the management and control
aktivitas Bank. of the Bank’s activities.
Page 633
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/114 Exhibit E/114
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
39. ASET DAN LIABILITAS DALAM MATA UANG ASING 39. ASSETS AND LIABILITIES DENOMINATED IN FOREIGN
CURRENCY
Posisi aset (sebelum dikurangi dengan cadangan Monetary asset position (before deducting the
kerugian penurunan nilai) dan liabilitas moneter allowance for impairment losses) and liabilities
dalam mata uang asing adalah sebagai berikut: denominated in foreign currencies are as follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Mata uang asing/ Ekuivalen Mata uang asing/ Ekuivalen
Foreign Currencies Rupiah/ Foreign Currencies Rupiah/
(angka penuh/ Equivalent in (angka penuh/ Equivalent in
full amount) Rupiah full amount) Rupiah
Aset Assets
Kas USD 17.500 291.813 USD 15.800 254.301 Cash
Giro pada Current accounts with
Bank Indonesia USD 7.100.000 118.392.500 USD 3.300.000 53.113.500 Bank Indonesia
Giro pada Current accounts with other
bank lain USD 16.184.551 269.877.393 USD 8.943.084 143.938.932 banks
EUR 30.109 589.269 EUR 12.864 215.568
CNY 170.023 405.457 CNY 188.987 416.714
SGD 25.909 335.915 SGD 10.930 129.458
AUD 14.693 163.856 AUD 13.754 137.725
THB 106.921 56.582 THB 252.543 118.642
JPY 339.700 36.178 JPY - -
HKD 13.753 29.463 HKD 21.676 44.937
Tagihan akseptasi USD 128.900 2.149.408 USD 44.700 719.447 Acceptance receivables
CNY - - CNY 194.000 427.768
Kredit yang diberikan USD 170.412.817 2.841.633.731 USD 110.579.884 1.779.783.224 Loans
Bunga yang akan diterima USD 622.101 10.373.531 USD 484.701 7.801.263 Interest receivable
Jumlah aset 3.244.335.096 1.987.101.479 Total assets
Liabilitas Liabilities
Liabilitas segera USD 209 3.491 USD 3.067 49.365 Liabilities due immediately
Simpanan dari nasabah USD 178.235.801 2.972.081.972 USD 70.415.143 1.133.331.739 Deposits from customers
THB 350 185 THB - -
CNY 21.836 52.073 CNY 237.089 522.779
Simpanan dari bank lain USD 15.000.000 250.125.000 USD 48.000.000 772.560.000 Deposits from other banks
Liabilitas akseptasi USD 128.900 2.149.408 USD 44.700 719.447 Acceptance liabilities
CNY - - CNY 194.000 427.768
Utang pajak USD 159.368 2.657.469 USD 54.313 874.173 Taxes payable
Pinjaman yang diterima USD 80.000.000 1.334.000.000 USD - - Borrowings
Liabilitas lain–lain USD 1.130.782 18.855.801 USD 640.802 10.313.706 Other liabilities
CNY 1 1 CNY 6 14
Jumlah liabilitas 4.579.925.400 1.918.798.991 Total liabilities
Foreign currency
Aset (liabilitas) dalam mata Denominated assets
uang asing, bersih (1.335.590.304) 68.302.488 (liabilities), net
Page 634
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/115 Exhibit E/115
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
40. NILAI WAJAR ASET DAN LIABILITAS KEUANGAN 40. FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES
Tabel di bawah ini menyajikan perbandingan antara The table below summarizes the comparison
nilai tercatat dan nilai wajar dari semua aset dan between the carrying amounts and fair values of all
liabilitas keuangan. Nilai wajar yang diungkapkan financial assets and liabilities of the Bank. The fair
adalah berdasarkan informasi relevan yang tersedia values disclosed are based on relevant information
pada tanggal 31 Desember 2025 dan 2024, dan tidak available as of 31 December 2025 and 2024 and are
diperbaharui untuk mencerminkan perubahan dalam not updated to reflect changes in market conditions
kondisi pasar yang telah terjadi setelah tanggal ini. which have occurred after these dates.
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Nilai tercatat/ Nilai Wajar/ Nilai tercatat/ Nilai Wajar/
Carrying Value Fair Value Carrying Value Fair Value
Aset keuangan Financial assets
Kas 136.556.760 136.556.760 137.959.584 137.959.584 Cash
Giro pada Current accounts with
Bank Indonesia 1.038.829.781 1.038.829.781 831.846.950 831.846.950 Bank Indonesia
Giro pada Current accounts with
bank lain 271.530.781 271.530.781 145.241.385 145.241.385 other banks
Penempatan pada Bank Placements with Bank Indonesia
Indonesia dan bank lain 99.940.027 99.940.027 216.453.233 216.453.233 and other banks
Efek-efek 1.811.955.263 1.811.955.263 3.015.139.404 3.015.139.404 Marketable securities
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali 681.119.900 681.119.900 - - agreements to repurchase
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali - - 792.724.271 792.724.271 agreements to resell
Tagihan spot dan derivatif 5.007.266 5.007.266 - - Spot and derivative receivables
Tagihan akseptasi 5.655.339 5.655.339 2.566.471 2.566.471 Acceptance receivables
Kredit yang diberikan 17.020.501.557 17.020.501.557 15.974.881.506 15.974.881.506 Loans
Bunga yang akan diterima 87.306.513 87.306.513 86.338.279 86.338.279 Interest receivables
Aset lain-lain*) 7.919 7.919 8.618 8.618 Other assets*)
Jumlah 21.158.411.106 21.158.411.106 21.203.159.701 21.203.159.701 Total
Liabilitas keuangan Financial liabilities
Liabilitas segera 1.585.848 1.585.848 1.558.076 1.558.076 Liabilities due immediately
Simpanan dari nasabah 11.849.989.304 11.849.989.304 13.250.061.510 13.250.061.510 Deposits from customers
Simpanan dari bank lain 1.819.056.531 1.819.056.531 2.348.272.044 2.348.272.044 Deposits from other banks
Liabilitas efek-efek yang Liabilities of securities sold
dijual dengan janji dibeli under agreements to
kembali 680.952.785 680.952.785 - - repurchase
Liabilitas spot dan derivatif 6.770.016 6.770.016 - - Spot and derivative liabilities
Liabilitas akseptasi 5.656.045 5.656.045 2.575.179 2.575.179 Acceptance liabilities
Pinjaman yang diterima 1.334.000.000 1.334.000.000 - - Borrowings
Liabilitas lain-lain**) 126.767.294 126.767.294 144.580.489 144.580.489 Other liabilities**)
Jumlah 15.824.777.823 15.824.777.823 15.747.047.298 15.747.047.298 Total
*) Aset lain–lain terdiri dari provisi dan komisi yang akan diterima *) Other assets consist of fee and commissions receivables
**) Liabilitas lain-lain terdiri dari akrual bunga, setoran jaminan, cadangan **) Other liabilities consist of accrued interest, guarantee deposits,
kesejahteraan karyawan, liabilitas ATM Jalin, liabilitas sewa dan lain–lain allowance for employee welfare, liabilities to Jalin ATM, lease liabilities
and others
Tabel di bawah ini menyajikan instrumen keuangan The tables below show the financial instruments
yang diakui pada nilai wajar berdasarkan hierarki recognized at fair value based on the hierarchy used
yang digunakan Bank untuk menentukan dan by the Bank in determining and disclosing the fair
mengungkapkan nilai wajar dari instrumen keuangan: value of financial instruments:
(i) Tingkat 1: harga kuotasian (tanpa penyesuaian) (i) Level 1: quoted prices (unadjusted) in active
di pasar aktif untuk aset atau liabilitas yang markets for identical assets or liabilities which
identik yang dapat diakses pada tanggal are accessible at the measurement date.
pengukuran.
(ii) Tingkat 2: input selain harga kuotasian yang (ii) Level 2: inputs other than quoted prices
termasuk dalam tingkat 1 yang dapat included in level 1 that are observable for the
diobservasi untuk aset dan liabilitas, baik assets and liabilities, either directly or
secara langsung atau tidak langsung. indirectly.
(iii) Tingkat 3: input yang tidak dapat diobservasi (iii) Level 3: inputs that are not observable for the
untuk aset dan liabilitas. assets and liabilities.
Page 635
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/116 Exhibit E/116
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
40. NILAI WAJAR ASET DAN LIABILITAS KEUANGAN 40. FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES
(Lanjutan) (Continued)
Tabel di bawah ini menyajikan instrumen keuangan The tables below show the financial instruments
yang diakui pada nilai wajar berdasarkan hierarki recognized at fair value based on the hierarchy used
yang digunakan Bank untuk menentukan dan by the Bank in determining and disclosing the fair
mengungkapkan nilai wajar dari instrumen keuangan value of financial instruments (Continued):
(Lanjutan):
31 Desember 2025/
31 December 2025
Nilai Wajar/ Tingkat 1/ Tingkat 2/ Tingkat 3/
Fair Value Level 1 Level 2 Level 3
Aset keuangan Financial assets
Biaya perolehan diamortisasi Amortized cost
Efek-efek 1.753.220.169 1.753.220.169 - - Marketable securities
Kredit yang diberikan 17.020.501.557 - 16.297.306.539 723.195.018 Loans
Diukur pada nilai wajar melalui
penghasilan komprehensif lain Fair value through OCI
Efek-efek 58.735.094 58.735.094 - - Marketable securities
Efek-efek yang dijual dengan janji Securities sold under
dibeli kembali 681.119.900 681.119.900 - - agreements to repurchase
31 Desember 2024/
31 December 2024
Nilai Wajar/ Tingkat 1/ Tingkat 2/ Tingkat 3/
Fair Value Level 1 Level 2 Level 3
Aset keuangan Financial assets
Biaya perolehan diamortisasi Amortized cost
Efek-efek 2.074.746.900 2.074.746.900 - - Marketable securities
Efek-efek yang dibeli dengan janji Securities purchased
dijual kembali 792.724.271 792.724.271 - - under agreements to resell
Kredit yang diberikan 15.974.881.506 - 10.307.063.510 5.667.817.996 Loans
Diukur pada nilai wajar melalui
penghasilan komprehensif lain Fair value through OCI
Efek-efek 940.392.504 940.392.504 - - Marketable securities
(i) Kredit yang diberikan (i) Loans
Portofolio kredit Bank secara umum terdiri dari Generally, the Bank’s portfolio consists of loans
kredit yang diberikan dengan suku bunga with floating interest rate and short-term loans
mengambang dan kredit yang diberikan jangka with fixed interest rate. Loans are stated at
pendek dengan suku bunga tetap. Kredit yang amortized cost. The estimated fair value of
diberikan dinyatakan berdasarkan harga loans represents the discounted amount of
perolehan diamortisasi. Nilai wajar dari kredit estimated future cash flows expected to be
yang diberikan menunjukkan nilai diskonto dari received by the Bank using the current market
perkiraan arus kas masa depan yang diharapkan rates.
akan diterima oleh Bank dengan menggunakan
suku bunga pasar saat ini.
Nilai tercatat dari kredit yang diberikan dengan The carrying amount of floating rate loans and
suku bunga mengambang dan nilai tercatat atas short-term fixed rate loans are the reasonable
kredit jangka pendek dengan suku bunga tetap approximation of their fair values.
adalah perkiraan yang layak atas nilai wajar.
(ii) Liabilitas segera, simpanan dari nasabah dan (ii) Liabilities due immediately, deposits from
simpanan dari bank lain dan liabilitas lain-lain customers and deposits from other banks and
other liabilities
Estimasi nilai wajar liabilitas segera dan The estimated fair value of liabilities due
simpanan tanpa jatuh tempo adalah sebesar immediately and deposits with no specified
jumlah terutang ketika liabilitas tersebut maturity represent payable amounts when the
dibayarkan. debt is paid.
Page 636
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/117 Exhibit E/117
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
40. NILAI WAJAR ASET DAN LIABILITAS KEUANGAN 40. FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES
(Lanjutan) (Continued)
(ii) Liabilitas segera, simpanan dari nasabah dan (ii) Liabilities due immediately, deposits from
simpanan dari bank lain dan liabilitas lain-lain customers and deposits from other banks and
(Lanjutan) other liabilities (Continued)
Estimasi nilai wajar terhadap simpanan dengan The estimated fair value of deposits with fixed
tingkat suku bunga tetap dan liabilitas lain-lain interest rates and other liabilities that do not
yang tidak memiliki kuotasi di pasar aktif have a quotation price in an active market is
ditetapkan berdasarkan diskonto arus kas determined based on discounted cash flows
dengan menggunakan suku bunga liabilitas baru using the interest rates of new debt with
dengan sisa jatuh tempo yang serupa. Karena similar maturities. Since the maturity is below
sisa jatuh tempo di bawah satu tahun sehingga one year, the carrying amount of fixed rate
nilai tercatat dari simpanan dengan tingkat suku deposits and other liabilities are the
bunga tetap dan liabilitas lain-lain adalah reasonable approximation of their fair values.
perkiraan yang layak atas nilai wajar. Adalah There is no practice to estimate the fair value
tidak praktis untuk memperkirakan nilai wajar of security deposits due to they have no certain
dari setoran jaminan dikarenakan tidak settlement schedule, although is not expected
memiliki jangka waktu pembayaran yang tetap to be settled within 12 months after the
meskipun tidak diharapkan dapat diselesaikan reporting date, the carrying amount of other
dalam waktu 12 bulan setelah tanggal liabilities are reasonable estimates of fair
pelaporan, sehingga nilai tercatat dari liabilitas value.
lain-lain adalah perkiraan yang layak atas nilai
wajar.
41. LIABILITAS IMBALAN KERJA 41. EMPLOYEE BENEFIT LIABILITIES
Liabilitas atas imbalan kerja jangka panjang lainnya The liability for other long-term employee benefits
meliputi uang jasa, uang pisah dan pesangon untuk consisted of service payments, severance and
tahun yang berakhir pada tanggal termination benefits for the years ended
31 Desember 2025 dan 2024 sesuai dengan Peraturan 31 December 2025 and 2024 based on Government
Pemerintah No. 35/2021. Regulation No. 35/2021.
Penilaian aktuarial atas imbalan kerja jangka The actuarial valuation of other long-term employee
panjang lainnya untuk tahun yang berakhir pada benefits for the years ended 31 December 2025 and
tanggal 31 Desember 2025 dan 2024 dilakukan oleh 2024, was performed by registered actuarial
konsultan aktuaria terdaftar, Steven & Mourits consulting firm, Steven & Mourits using the
dengan menggunakan metode “Projected Unit “Projected Unit Credit” method as stated in its
Credit” sebagaimana yang tercantum dalam laporan report dated 4 February 2026 and 3 January 2025,
masing-masing pada tanggal 4 Februari 2026 dan respectively.
3 Januari 2025.
Karyawan tetap yang memenuhi syarat untuk Qualified permanent employees, who are entitled
diikutsertakan dalam program pensiun iuran pasti, for defined contribution retirement program
memiliki hak atas program pensiun iuran pasti atau benefit, are entitled to benefits under defined
manfaat yang disediakan sesuai dengan Peraturan contribution plan or the benefits provided for under
Pemerintah Republik Indonesia No. 35 Tahun 2021, the Government Regulation No. 35/2021, whichever
mana yang lebih tinggi. is higher.
Pada bulan Oktober 2024, Bank menyelenggarakan In October 2024, the Bank has a Post-Employment
Program Pengelolaan Dana Kompensasi Pascakerja Compensation Fund Management Program, which is
yang dikelola dan diadministrasikan oleh Dana managed and administrated by Dana Pensiun
Pensiun Lembaga Keuangan Bank Rakyat Indonesia. Lembaga Keuangan Bank Rakyat Indonesia.
Pada bulan Desember 2024, Bank menyelenggarakan In December 2024, the Bank organized Severance
Asuransi Dana Pesangon yang dikelola dan Fund which is managed and administered by
diadministrasikan oleh PT Equity Life Indonesia. PT Equity Life Indonesia.
Page 637
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/118 Exhibit E/118
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
41. LIABILITAS IMBALAN KERJA (lanjutan) 41. EMPLOYEE BENEFIT LIABILITIES (continued)
a. Mutasi liabilitas imbalan kerja adalah sebagai a. The movements in the employee benefits
berikut: liabilities are as follows:
2025 2024
Saldo awal 52.764.806 53.177.441 Beginning balance
Biaya jasa kini 11.215.606 9.599.304 Current service cost
Biaya jasa lalu - ( 7.555.243) Past service cost
Beban bunga 3.610.664 2.945.090 Interest cost
Penyesuaian liabilitas bersih Adjustment of net liabilities due to
akibat pegakuan kerja masa lalu 492.433 1.897.804 recognition of past services
Kelebihan pembayaran imbalan 3.479.431 9.642.171 Excess of benefit paid
Dibebankan ke laba rugi 18.798.134 16.529.126 Charge to profit or loss
Kerugian/(keuntungan) aktuarial: Actuarial losses/(gains):
Perubahan asumsi pengalaman ( 3.943.017) 4.012.276 Changes in experience assumption
Perubahan asumsi keuangan ( 1.431.681) ( 1.836.864) Changes in financial assumption
Imbal hasil aset program 20.589 ( 32.416) Return on plan assets
Sub-jumlah ( 5.354.109) 2.142.996 Sub-total
Iuran program yang dibayarkan ( 11.505.907) ( 5.600.000) Contributions paid
Manfaat yang dibayarkan ( 450.000) ( 3.842.586) Benefits paid
Kelebihan pembayaran imbalan ( 3.479.431) ( 9.642.171) Excess of benefit paid
Saldo akhir 50.773.493 52.764.806 Ending balance
b. Mutasi nilai wajar aset program adalah sebagai b. The movements in the fair value of plan assets
berikut: are as follows:
2025 2024
Saldo awal 4.635.983 - Beginning balance
Iuran program yang dibayarkan 11.505.907 5.600.000 Contributions paid
Pembayaran imbalan dari aset Benefits payment from
program ( 12.680.507) ( 996.433) plan assets
Pendapatan bunga atas aset Interest income on
program 288.671 - program assets
Imbal hasil aset program ( 20.588) 32.416 Return on plan assets
Saldo akhir 3.729.466 4.635.983 Ending balance
c. Mutasi kerugian aktuarial adalah sebagai berikut: c. The movements in the actuarial loss are as
follows:
2025 2024
Saldo awal 39.667.108 37.524.112 Beginning balance
Penghasilan komprehensif lain Current year other
tahun berjalan ( 5.354.109) 2.142.996 comprehensive income
Saldo akhir 34.312.999 39.667.108 Ending balance
Page 638
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/119 Exhibit E/119
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
41. LIABILITAS IMBALAN KERJA (Lanjutan) 41. EMPLOYEE BENEFIT LIABILITIES (Continued)
Asumsi aktuarial utama yang digunakan aktuaris The principal actuarial assumptions used by the
untuk menentukan estimasi liabilitas imbalan kerja actuary to estimate the liability for employee
karyawan adalah sebagai berikut: benefits are as follows:
2025 2024
Tingkat mortalita TMI4 TMI4 Mortality rate
Tingkat cacat 5,00% 5,00% Disability rate
Tingkat pengunduran diri Turnover rate
Usia s.d. 29 tahun 10,00% 10,00% Age until 29 years
Usia 30 - 40 tahun 5,00% 5,00% Age 30 - 40 years
Usia 41 - 45 tahun 3,00% 3,00% Age 41 - 45 years
Usia 46 - 50 tahun 2,00% 2,00% Age 46 - 50 years
Usia 51 - 54 tahun 1,00% 1,00% Age 51 - 54 years
Tingkat kenaikan gaji tahunan 7,00% 8,00% Annual rate of salary increases
Tingkat diskonto 6,67% 7,13% Discount rate
58 tahun/ 58 tahun/
Usia normal pensiun 58 years old 58 years old Normal retirement age
Durasi rata-rata kewajiban manfaat pasti pada The average duration of defined benefits obligation
tanggal 31 Desember 2025 dan 2024 masing-masing as of 31 December 2025 and 2024 is 15.35 and 15.56
adalah 15,35 dan 15,56 tahun. years, respectively.
Analisis profil jatuh tempo pembayaran program Maturity profile analysis of defined benefit
imbalan pasti adalah sebagai berikut: obligation payment are as follows:
2025
< 1 tahun/ 1 - 4 tahun/ 5 - 10 tahun/ > 10 tahun/ Jumlah/
< 1year 1-4 years 5 - 10 years > 10 years Total
1.872.427 13.783.011 65.198.654 609.555.672 690.409.764
Bank mencatat estimasi liabilitas imbalan kerja The Bank recorded estimated liabilities on employee
masing-masing sebesar Rp50.773.493 dan benefit amounted to Rp50,773,493 and Rp52,764,806
Rp52.764.806 pada tanggal 31 Desember 2025 dan as of 31 December 2025 and 2024, respectively, and
2024 yang dibukukan sebagai bagian dari akun presented as part of “Other Liabilities - Employee
“Liabilitas Lain-lain - Imbalan Kerja” pada laporan Benefits” in the statement of financial positions
posisi keuangan (Catatan 25). Beban yang diakui (Note 25). The related expenses recorded in the
dalam laporan laba rugi dan penghasilan statement of profit or loss and other comprehensive
komprehensif lain masing-masing sebesar income amounted to Rp18,748,134 and Rp16,529,126
Rp18.748.134 dan Rp16.529.126 untuk tahun yang for the years ended 31 December 2025 and 2024,
berakhir pada tanggal 31 Desember 2025 dan 2024 respectively, presented as part of ”Other Operating
disajikan sebagai bagian dari akun “Beban Expenses - Salaries and Allowances - Salaries, Wages
Operasional Lainnya - Gaji dan Tunjangan - Gaji, and Employee Benefits” (Note 32).
Upah dan Imbalan Kerja” (Catatan 32).
Tabel di bawah ini menyajikan sensitivitas nilai kini The following table demonstrates the sensitivity of
kewajiban dan biaya jasa kini terhadap perubahan present value of obligation and current service costs
wajar dalam suku bunga pasar dan tingkat kenaikan to reasonably possible changes in market interest
gaji, dengan asumsi variabel lain dianggap tetap, rates and salary increase rate, with all variables held
pada tanggal 31 Desember 2025: constant, as of 31 December 2025:
Biaya Jasa Kini/ Nilai Kini Liabilitas/
Current Service Present Value of
Cost Obligation
Kenaikan tingkat diskonto Increase in discount rate by
100 basis poin ( 892.848) ( 609.390) 100 basis point
Penurunan tingkat diskonto Decrease in discount rate by
100 basis poin 1.014.625 8.660.099 100 basis point
Kenaikan tingkat kenaikan gaji Increase in salary increase rate by
100 basis poin 1.063.988 8.899.983 100 basis point
Penurunan tingkat kenaikan gaji Decrease in salary increase rate by
100 basis poin ( 955.473) ( 913.719) 100 basis point
Page 639
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/120 Exhibit E/120
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
42. LIABILITAS KONTINJENSI 42. CONTINGENT LIABILITIES
a. Tanggal 6 September 2019 eks Debitur atas nama a. On 6 September 2019, Sugiharto the ex Debtor's
Sugiharto mengajukan gugatan perkara lawsuit No. 252/Pdt.G/2019/PN. Skt at the
No. 252/Pdt.G/2019/PN. Skt di Pengadilan Negeri Surakarta District Court where the Bank is the
Surakarta dimana Bank sebagai Tergugat I dan first Defendant and it was decided that the
telah diputus bahwa Kasasi Debitur ditolak pada Debtor's Cassation was rejected on 22 June 2021.
tanggal 22 Juni 2021. Tanggal 25 Agustus 2020 eks On 25 August 2020, the ex Debtor filed another
Debitur mengajukan gugatan untuk membatalkan lawsuit to cancel the auction on 16 September
pelaksanaan lelang pada tanggal 16 September 2020 in Case No. 170/Pdt.G/2020/PN. Skt and the
2020 dalam Perkara No. 170/Pdt.G/2020/PN. Skt Bank as Defendant I, the verdict of the Panel of
dan Bank sebagai Tergugat I, Putusan Majelis Judges dated 8 December 2020 is that the lawsuit
Hakim tanggal 8 Desember 2020 adalah gugatan cannot be accepted. The ex Debtor again
tidak dapat diterima. Eks Debitur kembali filed a lawsuit on 18 November 2020,
mengajukan gugatan pada tanggal 18 November Case No. 249/Pdt.G/2020/PN. Skt where the
2020 Perkara No. 249/Pdt.G/2020/PN. Skt Bank was Defendant I, the Debtor's lawsuit was
dimana Bank sebagai Tergugat I, gugatan Debitur rejected. The ex Debtor submitted an appeal,
ditolak. Debitur mengajukan upaya banding, dan which was rejected by the Central Java High
ditolak oleh Pengadilan Tinggi Jawa Tengah. Court. The Debtor filed a Cassation and was
Debitur mengajukan Kasasi dan ditolak. Tanggal rejected. On 19 November 2024, the ex Debtor
19 November 2024 eks Debitur kembali again filed a lawsuit No. 241/Pdt.G/2024/PN. SKt
mengajukan gugatan Perkara where the Bank is defendant I. On 27 June 2025,
No. 241/Pdt.G/2024/PN. SKt dimana Bank the Bank was declared the winner of the appeal
sebagai tergugat I. Tanggal 27 Juni 2025 Bank filed by the former Debtor in accordance with
dinyatakan menang atas banding yang di ajukan appeal decision No. 319/PDT/2025/PT SMG on
oleh eks Debitur sesuai dengan putusan banding 29 April 2025. Currently, the former Debtor has
No. 319/PDT/2025/PT SMG tanggal 29 April 2025. filed a cassation request and still in process.
Saat ini eks Debitur mengajukan upaya hukum
Kasasi dan masih dalam proses.
b. Bank mengajukan eksekusi hak tanggungan dan b. The Bank submits the execution of dependents
fidusia atas CV Karya Agung dalam Penetapan Sita and fiduciary rights to CV Karya Agung in the
Eksekusi No. 1/Eks.SHT/2018/PN Sda. Obyek Determination of Seizure Execution
jaminan utang milik CV Karya Agung telah No. 1/Ex.SHT/2018/PN Sda. The guarantee
dilakukan penyegelan/sita umum sebagaimana object of the debt owned by CV Karya Agung has
Penetapan Hakim Pengawas Pengadilan been carried out by sealing/seizure as
Niaga pada Pengadilan Negeri Surabaya determined by the Judge of the Commercial
No. 27/Pdt.SusPKPU/2017/PN.Niaga.Sby. Bank Court Supervisor at the Surabaya District Court
mengajukan gugatan lain-lain kepada Tim Kurator No. 27/Pdt.SusPKPU/2017/PN.Niaga.Sby. The
PT Karang Asem Indah, Tn. Tjoo Hendro Mulyono, Bank filed another suit to the Curator Team of
Ny. Sri Sugiarti Lydiasari dan PT Karang Asem Indah, Mr. Tjoo Hendro Mulyono,
Tn. Wibisono (Dalam Pailit) di Pengadilan Niaga Mrs. Sri Sugiarti Lydiasari and Mr. Wibisono
pada Pengadilan Negeri Surabaya dengan (in bankruptcy) in Commercial Court in
No. 26/Pdt.Sus.Gugatanlain-lain/2018/PN.Niaga. Surabaya District Court with
Sby jo. No. 27/Pdt.Sus-PKPU/2017/PN.Niaga No. 26/Pdt.Sus.Gugatanlainlain/2018/PN.Niaga.
Surabaya. Sby jo. No. 27/Pdt.Sus-PKPU/2017/PN.Niaga
Surabaya.
Atas pengajuan tersebut maka pada tanggal Upon the submission, then on the date
23 Januari 2019, oleh Pengadilan Niaga pada 23 January 2019, by the Commercial Court at the
Pengadilan Negeri Surabaya, telah diputuskan Surabaya District Court, it was decided that the
bahwa Bank menjadi Kreditur Separatis dari Bank became a Secure Creditor of the Bankruptcy
Boedel Pailit tersebut. Assets.
Pada tanggal 9 Februari 2021 telah dilaksanakan On 9 February 2021 auction was held at KPKNL
lelang di KPKNL Sidoarjo dan dinyatakan telah Sidoarjo and it was declared to have been sold.
terjual.
Bank melalui Kuasa Hukum Soetanto Hadisuseno, The Bank through the Attorney Soetanto
SH & Rekan sudah beberapa kali mengirimkan Hadisuseno, SH & Partners has several times sent
surat kepada Kurator yang meminta Kurator untuk letters to the Curator asking the Curator to
segera melakukan pembayaran atas uang hasil immediately make payment of the proceeds from
lelang agunan Bank (tetapi jawaban dari Kurator the auction of collateral for Bank (but the answer
bahwa pembagian boedel pailit kepada para from the Curator is that the distribution of
Kreditur akan dilakukan setelah seluruh boedel bankruptcy assets to the Creditors will be made
pailit laku terjual) (Catatan 18). after all the bankruptcy assets are sold)
(Note 18).
Page 640
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/121 Exhibit E/121
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
42. LIABILITAS KONTINJENSI (Lanjutan) 42. CONTINGENT LIABILITIES (Continued)
c. Perkara nomor 86/Pdt.Bth/2022/PN Pwt di c. Case number 86/Pdt.Bth/2022/PN Pwt at
Pengadilan Negeri Purwokerto antara Purwokerto District Court between
PT Mentari Korma Husada (Pelawan) melawan PT Mentari Korma Husada (Oppositor) against
Marifa Lestiana S.H., M.Kn., (sebagai terlawan Marifa Lestiana S.H., M.Kn., (as opponent
I/Debitur), Bank (sebagai terlawan II), tanggal I/Debtor), Bank (as opponent II), on 7 June 2023,
7 Juni 2023 telah diputuskan Majelis Hakim bahwa the Panel of Judges decided that the resistance
perlawanan dari pelawan ditolak. Pelawan from the oppositor was rejected. The opponent
mengajukan upaya hukum Banding dan pada filed an appeal and on 23 August 2023 the appeal
tanggal 23 Agustus 2023 Banding ditolak. Saat ini was rejected. Currently the Oppositor is filing a
pelawan mengajukan upaya hukum Kasasi dan Cassation legal action and on 13 June 2024 the
pada tanggal 13 Juni 2024 telah diputus oleh Panel of Judges decided that the cassation
Majelis Hakim bahwa permohonan Kasasi di tolak. request was rejected.
d. Perkara Perdata nomor 18/Pdt.G/2023 PN Cbn d. Civil case number 18/Pdt.G/2023 PN Cbn
yang terdaftar di PN Cirebon Antara Antony Triady registered at Cirebon District Court Between
Hartono (Penggugat) melawan PT Bank Maspion Antony Triady Hartono (Plaintiff) against PT Bank
Indonesia, Tbk (Tergugat I), Kantor Pelayanan Maspion Indonesia, Tbk (Defendant I), Cirebon
Kekayaan Negara dan Lelang (KPKNL) Cirebon State Property and Auction Service Office
(Tergugat II), Moch. Noefal Daldiri (Tergugat III), (KPKNL) (Defendant II), Moch. Noefal Daldiri
Lilik Suwarno (Tergugat IV), Badan Pertanahan (Defendant III), Lilik Suwarno (Defendant IV),
Kota Cirebon (Tergugat V), Badan Pertanahan Cirebon City Land Agency (Defendant V), Cirebon
Kabupaten Cirebon (Tergugat VI), proses District Land Agency (Defendant VI), the trial
persidangan telah dilakukan dan pada tanggal process has been carried out on 10 October 2023,
10 Oktober 2023 dengan hasil menolak seluruh with the result of rejecting all of the Plaintiff's
gugatan Penggugat. claims.
Atas hasil putusan tersebut Penggugat Based on the results of this decision, the Plaintiff
mengajukan Permohonan Banding ke Mahkamah submitted an Appeal to the Supreme Court
Agung (Tertanggal 23 Oktober 2023). Berkas (Dated 23 October 2023). The Civil Appeal Case
Perkara Banding Perdata dari Pengadilan Negeri Files from the Cirebon City District Court have
Kota Cirebon telah dilimpahkan ke Pengadilan been transferred to the Bandung High Court and
Tinggi Bandung dan telah di register dengan have been registered with case number
nomor perkara 703/PDT/2023/PT.BDG 703/PDT/2023/PT.BDG based on letter Number
berdasarkan surat Nomor 6874/PAN.PT.W11- 6874/PAN.PT.W11-U/HK2.4/XI/2023 dated
U/HK2.4/XI/2023 tanggal 22 November 2023 22 November 2023 Regarding Reception and
Perihal Penerimaan dan Registrasi Berkas Perkara Registration of Civil Appeal Case Files. Appeal
Banding Perdata. Putusan banding di Pengadilan decision at the Bandung High Court dated
Tinggi Bandung tanggal 13 Desember 2023 Nomor 13 December 2023 Number
703/PDT/2023/PT.BDG, yaitu menolak seluruh 703/PDT/2023/PT.BDG, namely rejecting the
gugatan. entire lawsuit.
Penggugat mengajukan kasasi melalui pengacara The Plaintiff filed a cassation through a lawyer
pada tanggal 22 Desember 2023, akta penerimaan on 22 December 2023, the deed of receipt of the
memori kasasi tertanggal 5 Januari 2024 dan cassation memory was dated 5 January 2024 and
tanggal 19 September 2024 kasasi ditolak. on 19 September 2024 cassation was rejected.
e. Tim Kurator PT Gesit Irit (dalam pailit) menggugat e. The Curator Team of PT Gesit Irit (in bankruptcy)
PT Bank Maspion Indonesia Tbk dengan sued PT Bank Maspion Indonesia Tbk with
Perkara Nomor 01/Pdt.Sus-Gugatan Lain- Case Number 01/Pdt.Sus-Gugatan Lain-
Lain/2024/PN.Niaga.Jkt.pst tanggal 23 Januari Lain/2024/PN.Niaga.Jkt.pst dated 23 January
2024 yang terdaftar di Pengadilan Niaga pada 2024 which was registered at the Commercial
Pengadilan Negeri Jakarta Pusat. Putusan Majelis Court at the Central Jakarta District Court. The
Hakim tanggal 3 Juni 2024 dengan hasil yaitu Decision of the Panel of Judges on 3 June 2024
gugatan penggugat di tolak seluruhnya. Tanggal resulted in the plaintiff's lawsuit being rejected
13 Juni 2024, Tim Kurator mengajukan Kasasi dan in its entirety. On 13 June 2024, the Curator
tanggal 9 Oktober 2024 kasasi ditolak. Team submitted an appeal and on 9 October 2024
cassation was rejected.
Page 641
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/122 Exhibit E/122
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
42. LIABILITAS KONTINJENSI (Lanjutan) 42. CONTINGENT LIABILITIES (Continued)
f. Perkara Perdata Nomor 1349/Pdt.G/2023/PN Sby f. Civil Case Number 1349/Pdt.G/2023/PN Sby
yang terdaftar di Pengadilan Negeri Surabaya registered in Surabaya District Court between
antara PT Alim Investindo (Penggugat) melawan PT Alim Investindo (Plaintiff) against PT Bank
PT Bank Maspion Indonesia Tbk (Tergugat I), Pardi Maspion Indonesia Tbk (Defendant I), Pardi Kendy
Kendy (Tergugat II), Anita Anggawidjaja, S.H., (Defendant II), Anita Anggawidjaja, S.H.,
(Tergugat III), Kasikorn Vision Financial Company (Defendant III), Kasikorn Vision Financial
Pte, Ltd (Turut Tergugat I), Kasikornbank Public Company Pte, Ltd (Co-Defendant I), Kasikornbank
Company Limited (Turut Tergugat II), PT Guna Public Company Limited (Co-Defendant II),
Investindo (Turut Tergugat III), Ketua Dewan PT Guna Investindo (Co-Defendant III), Chairman
Komisioner Otoritas Jasa Keuangan Republik of the Board of Commissioners of the Financial
Indonesia (Turut Tergugat IV), Direktur Jenderal Services Authority of the Republic of Indonesia
Administrasi Hukum Dan Hak Asasi Manusia (Co-Defendant IV), Director General of Legal
Republik Indonesia (Turut Tergugat V), pada Administration and Human Rights of the Republic
tanggal 17 Juli 2025 Penggugat dan Tergugat of Indonesia (Co-Defendant V), on 17 July 2025,
menandatangani Perjanjian Perdamaian yang the Plaintiff and Defendant signed a Settlement
berisi kesepakatan penyelesaian perkara/ Agreement containing an agreement to settle the
sengketa. Pada tanggal 25 Juli 2025 Penggugat case/dispute. On 25 July 2025, the Plaintiff and
dan Tergugat mengajukan Perjanjian Perdamaian Defendant submitted the Settlement Agreement
kepada Pengadilan Negeri Surabaya untuk to Surabaya District Court for review by the
diperiksa oleh Hakim dan mendapatkan putusan. Judge and a decision. On 1 August 2025, the
Pada tanggal 1 Agustus 2025 Hakim mengeluarkan Judge issued a Settlement Decision, thus
Putusan Perdamaian sehingga Perkara dinyatakan declaring the case settled and having permanent
selesai dan memiliki kekuatan hukum tetap. legal force.
g. Tanggal 20 Juni 2025 Bank mendapat Perkara g. On 20 June 2025, the Bank got Civil Case–Number:
Perdata–Nomor: 13/Pdt.Sus-Gugatan Lain 13/Pdt.Sus-Gugatan Lain Lain/2025/PN.Niaga
Lain/2025/PN.Niaga Sby Jo.Nomor 14/ Pdt.Sus- Sby Jo.Number 14/Pdt.Sus-Pembatalan
Pembatalan Perdamaian/2024/PN.Niaga Sby Jo. Perdamaian/2024/PN.Niaga Sby Jo. Number:
Nomor: 93/Pdt.Sus-PKPU/2022/PN.Niaga Sby, 93/Pdt.Sus-PKPU/2022/PN.Niaga Sby, where the
dimana Tim Kurator Yenny Theresya Sunaryo Curator Team of Yenny Theresya Sunaryo (In
(Dalam pailit) menggugat Bank (Tergugat I) bankruptcy) sued Bank (Defendant I) regarding
terkait Bank sebagai kreditur separatis telah Bank as a separatist creditor having conducted an
melakukan lelang setelah masa insolvensi auction after the insolvency period ended on
berakhir tanggal 20 Maret 2025, dalam 20 March 2025, in reality Bank conducted an
kenyataannya Bank melakukan lelang di tanggal auction on 19 March 2025, before the insolvency
19 Maret 2025 yaitu sebelum masa insolvensi period ended. Bank has received the first court
berakhir. Bank telah mendapatkan relaas summons which will be held on 2 July 2025. Until
panggilan sidang pertama yang akan dilaksanakan now, the case is still in process in court and
2 Juli 2025. Sampai dengan saat ini masih dalam awaiting the decision.
proses di pengadilan dan menunggu keputusan.
h. Tanggal 8 April 2025 Bank mendapat h. On 8 April 2025, the Bank got Civil Case–Number
Perkara Perdata–Nomor 360/Pdt.G/2025/PN Sby. 360/Pdt.G/2025/PN Sby. The lawsuit was filed by
Gugatan diajukan oleh Judo Rukmono Denny Judo Rukmono Denny (Plaintiff) against former
(Penggugat) terhadap eks-debitur Soegiarto Putro debtor Soegiarto Putro Wibowo (Defendant) and
Wibowo (Tergugat) dan Bank sebagai turut the Bank as co-Defendant, the trial process is still
Tergugat, proses persidangan masih berjalan. ongoing.
i. Tanggal 10 Juni 2025 Bank mendapat Perkara i. On 10 June 2025, the Bank got Civil Case –
Perdata – Nomor: 624/Pdt.G/2025/PN.Sby. Number: 624/Pdt.G/2025/ PN.Sby. Lawsuit for
Gugatan perbuatan melawan hukum yang unlawful acts filed by H. Abd Syakur (Plaintiff)
diajukan oleh H. Abd Syakur (Penggugat) against former debtor Sugi Wijaya (Defendant)
terhadap eks-debitur Sugi Wijaya (Tergugat) dan and the Bank as Defendant II, the trial process is
Bank sebagai Tergugat II, proses persidangan still ongoing.
masih berjalan.
Manajemen berkeyakinan bahwa permasalahan/ Management believes that the issue/legal case above
perkara hukum tersebut di atas tidak secara material would not give any material impact to financial,
dapat mempengaruhi keadaan keuangan, harta wealth and going concern of the Bank.
kekayaan dan kelangsungan usaha Bank.
Page 642
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/123 Exhibit E/123
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
43. PERIKATAN-PERIKATAN YANG SIGNIFIKAN 43. SIGNIFICANT AGREEMENTS
a. Pada tanggal 19 Desember 2005, Bank a. On 19 December 2005, the Bank entered into a
mengadakan perjanjian penyelenggaraan ATM Joint ATM agreement with PT Rintis Sejahtera.
Bersama dengan PT Rintis Sejahtera. Dalam Based on this agreement, the Bank will utilize a
perjanjian tersebut, Bank akan mendapatkan joint ATM network throughout Indonesia. The
manfaat jaringan ATM Bersama di seluruh agreement is for a period of two years from the
Indonesia. Perjanjian tersebut berlaku untuk agreement date and renewable automatically for
periode dua tahun sejak tanggal perjanjian dan the same length of period.
secara otomatis diperpanjang untuk jangka waktu
yang sama.
b. Pada tanggal 8 Juni 2010, Bank mengadakan b. On 8 June 2010, the Bank entered into a
perjanjian kerja sama dengan PT Finnet Indonesia cooperation agreement with PT Finnet Indonesia
tentang Layanan Penerimaan Tagihan Biller regarding Electronic Biller Bill Receiving Service
Elektronis dengan Sistem Host to Host yang with Host to Host System which was updated at
diperbarui paling akhir pada 2 November 2016. the latest on 2 November 2016. Under the
Dalam perjanjian tersebut, Bank dapat agreement, the Bank can receipt Biller service
melakukan penerimaan pembayaran jasa layanan payments from customers through the Bank’s
Biller dari pelanggan melalui channel bank. channel.
c. Pada tanggal 18 Desember 2012, Bank c. On 18 December 2012, the Bank entered into an
mengadakan perjanjian penyediaan aplikasi online banking application provider agreement
online banking dengan PT Sarana Pactindo with PT Sarana Pactindo (“PAC”). Based on this
(“PAC”). Dalam perjanjian tersebut, Bank akan agreement, the Bank will utilize online banking
menggunakan fasilitas dan layanan aplikasi online facilities and application services through various
banking melalui berbagai macam electronic electronic channels which are provided by PAC.
channel yang disediakan PAC.
Perjanjian tersebut berlaku untuk periode The agreement is valid for 3 years started from
3 tahun sejak tanggal 1 bulan berikutnya dari the first day of the following month after the
tanggal mulai layanan electronic channel. electronic channel has been delivered. This
Perjanjian ini secara otomatis diperpanjang untuk agreement is automatically renewed for the next
jangka waktu satu tahun berikutnya. one-year period.
d. Pada tanggal 1 September 2016, Bank d. On 1 September 2016, the Bank entered into a
mengadakan perjanjian kerja sama dengan cooperation agreement with PT Payment Lintas
PT Pembayaran Lintas Usaha Sukses ("PT PLUS") Usaha Sukses (“PT PLUS”) regarding bill payment
mengenai layanan penerimaan pembayaran acceptence services through other banks'
tagihan melalui Fasilitas Electronic Channel bank Electronic Channel Facilities using Bank Maspion
Lain dengan menggunakan Bank Maspion Virtual Virtual Accounts ("MAVA").
Account ("MAVA").
Dalam perjanjian tersebut, Bank akan In the agreement, the Bank will provide MAVA to
menyediakan MAVA untuk menerima pembayaran receive bill payments from PT PLUS service users
tagihan dari pengguna layanan PT PLUS dengan by utilizing the Electronic Channel Facility of
memanfaatkan Fasilitas Electronic Channel Bank Maspion Bank and/or other banks. This
Maspion dan/atau bank lain. Perjanjian ini secara agreement is automatically renewed for the next
otomatis diperpanjang untuk jangka waktu satu one-year period.
tahun berikutnya.
e. Pada tanggal 2 Mei 2018, Bank mengadakan e. On 2 May 2018, the Bank entered into an
perjanjian kerjasama dengan PT Rintis Sejahtera agreement with PT Rintis Sejahtera related to
terkait kartu debit domestik dalam rangka domestic debit cards for implementation of
implementasi Gerbang Pembayaran Nasional National Payment Gate (GPN). Based on this
(“GPN”). Berdasarkan perjanjian ini, Bank agreement, the Bank will utilize network
memanfaatkan fasilitas jaringan sehingga facilities for their customers to make GPN
nasabah dapat melakukan transaksi dalam rangka transactions.
GPN.
Page 643
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/124 Exhibit E/124
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
43. PERIKATAN-PERIKATAN YANG SIGNIFIKAN 43. SIGNIFICANT AGREEMENTS (Continued)
(Lanjutan)
f. Pada tanggal 29 Juni 2018, Bank mengadakan f. On 29 June 2018, the Bank entered into a debit
perjanjian layanan debit dalam Jaringan Link service agreement in Link network with PT Jalin
dengan PT Jalin Pembayaran Nusantara. Dalam Pembayaran Nusantara. Based on this agreement,
perjanjian tersebut, Bank akan mendapatkan the Bank will utilize debit service benefit in Link
manfaat layanan debit dalam Jaringan Link, network, where the Bank can act as an Issuer
dimana bank dapat bertindak sebagai Issuer and/or Aquirer.
dan/atau Aquirer.
g. Pada tanggal 27 Agustus 2020, Bank mengadakan g. On 27 August 2020, the Bank entered into a
perjanjian kerja sama dengan PT Dompet Anak cooperation agreement with PT Dompet Anak
Bangsa tentang Layanan Top Up Gopay Melalui Bangsa regarding Gopay Top up Services Through
Fasilitas Bank. Dalam perjanjian tersebut, Bank Bank Facilities. Under the agreement, Bank will
akan memberikan kemudahan bagi nasabah Bank facilitate gopay top up.
untuk melakukan top up Gopay menggunakan
fasilitas Bank.
h. Pada tanggal 30 Desember 2021, Bank menunjuk h. On 30 December 2021, the Bank appointed
PT Sigma Cipta Caraka (Telkomsigma) untuk PT Sigma Cipta Caraka (Telkomsigma) to carry
melaksanakan implementasi “Core Banking out the implementation of “Core Banking
System, Banking Integration Services, Reporting System, Banking Integration Services, Reporting
Solution & Managed Service”. Perjanjian Solution & Managed Service”. The cooperation
kerjasama telah ditandatangani pada tanggal agreement was signed on 23 February 2023.
28 Februari 2023.
i. Pada tanggal 16 Desember 2022, Bank menyetujui i. On 16 December 2022, the Bank approved the
penawaran terkait Lisensi Oracle dan Manage offer regarding the Oracle License and Manage
Service BI Fast dari PT Sigma Cipta Caraka Service BI Fast from PT Sigma Cipta Caraka
(Telkomsigma). Perjanjian kerjasama telah (Telkomsigma). The cooperation agreement was
ditandatangani pada tanggal 28 Februari 2023. signed on 28 February 2023.
j. Pada tanggal 15 Maret 2024, Bank mengadakan j. On March 15, 2024, the Bank entered into a
perjanjian kerja sama dengan Moody’s Analytics cooperation agreement with Moody's Analytics
Singapore Pte Ltd mengenai implementasi produk Singapore Pte Ltd regarding the implementation
software Moody’s CreditLens dan aktifitas of Moody's CreditLens software products and
konsultasi untuk kalibrasi ulang atas model EDFX consulting activities for recalibration of Moody's
Moody’s. EDFX model.
Page 644
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/125 Exhibit E/125
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
44. INFORMASI TAMBAHAN YANG TIDAK 44. ADDITIONAL INFORMATION THAT IS NOT REQUIRED
DIPERSYARATKAN OLEH STANDAR AKUNTANSI BY INDONESIAN ACCOUNTING STANDARDS
INDONESIA
Informasi tambahan berikut yang disajikan di bawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Akuntansi Indonesian Accounting Standards:
Indonesia:
a. Giro Wajib Minimum (“GWM”) dan Rasio a. Minimum Statutory Reserve (“GWM”) and
Penyangga Likuiditas Makroprudensial (“PLM”) Macroprudential Liquidity Buffer (“PLM”)
Pada tanggal 31 Desember 2025 dan 2024, GWM As of 31 December 2025 and 2024, the Bank's
Bank telah sesuai dengan Peraturan Bank Minimum Statutory Reserve complied with Bank
Indonesia (PBI) No. 24/4/PBI/2022 tanggal Indonesia (BI) Regulation PBI No. 24/4/PBI/2022
1 Maret 2022 tentang Perubahan Keempat atas dated 1 March 2022 concerning the Fourth
Peraturan Bank Indonesia No. 20/3/PBI/2018 Amendment to Bank Indonesia Regulation No.
tentang Giro Wajib Minimum dalam Rupiah dan 20/3/PBI/2018 concerning Statutory Reserves in
Valuta Asing bagi Bank Umum Konvensional, Bank Rupiah and Foreign Exchange for Conventional
Umum Syariah, dan Unit Usaha Syariah serta Commercial Banks, Sharia Commercial Banks,
Peraturan Anggota Dewan Gubernur (“PADG”) and Sharia Business Units, and also Regulations
No. 31 Tahun 2025 tanggal 23 Desember 2025 Member of the Board of Governors (“PADG”)
tentang Perubahan Keempat atas PADG No. 31 Year 2025 dated 23 December 2025
No. 24/8/PADG/2022 tanggal 1 Juli 2022 tentang concerning the Fourth Amendment to PADG
Peraturan Pelaksanaan Pemenuhan Giro Wajib No. 24/8/PADG/2022 dated 1 July 2022
Minimum dalam Rupiah dan Valuta Asing bagi concerning the Implementation Regulations for
Bank Umum Konvensional, Bank Umum Syariah, Fulfillment of Statutory Reserves in Rupiah and
dan Unit Usaha Syariah. (31 Desember 2024: Foreign Currency for Conventional Commercial
Peraturan Anggota Dewan Gubernur (“PADG”) Banks, Sharia Commercial Banks, and Sharia
No. 2 Tahun 2023 tanggal 1 April 2023 tentang Business Units (31 December 2024: Regulations
Perubahan atas PADG No. 24/8/PADG/2022 Member of the Board of Governors (“PADG”)
tanggal 1 Juli 2022 tentang Peraturan No. 2 Year 2023 dated 1 April 2023 concerning the
Pelaksanaan Pemenuhan Giro Wajib Minimum Amendment to PADG No. 24/8/PADG/2022 dated
dalam Rupiah dan Valuta Asing bagi Bank Umum 1 July 2022 concerning the Implementation
Konvensional, Bank Umum Syariah, dan Unit Regulations for Fulfillment of Statutory Reserves
Usaha Syariah) yang masing-masing sebesar: in Rupiah and Foreign Currency for Conventional
Commercial Banks, Sharia Commercial Banks,
and Sharia Business Units), which are as follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
GWM Primary Minimum Statutory
5,30% 6,00%
Primer Reserves
Harian 0,00% 0,00% Daily
Rata-rata 9,00% 9,00% Average
Insentif*) -3,70% -3,00% Incentive*)
Rasio Intermediasi Macroprudential Intermediary
Makroprudensial 0,00% 0,00% Ratio
Penyangga Likuiditas Macroprudential Liquidity
Makroprudensial 4,00% 5,00% Buffer
Valuta asing Foreign currency
GWM Primary Minimum Statutory
Primer 4,00% 4,00% Reserves
Harian 2,00% 2,00% Daily
Rata-rata 2,00% 2,00% Average
*) Berdasarkan PADG No. 31 Tahun 2025 tanggal 23 Desember 2025, Bank *) Based on PADG No. 31 Year 2025 dated 23 December 2025, the Bank
melakukan penyediaan dana untuk kegiatan ekonomi tertentu dan inklusif, provides funds for specific and inclusive economic activities, therefore
sehingga pada tanggal 31 Desember 2025 dan 2024 Bank mendapatkan on 31 December 2025 and 2024 the Bank gains incentives in the form of
insentif berupa kelonggaran GWM masing-masing sebesar 3,7% dan 3%. GWM allowance by 3.7% and 3%, respectively.
Page 645
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/126 Exhibit E/126
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
44. INFORMASI TAMBAHAN YANG TIDAK 44. ADDITIONAL INFORMATION THAT IS NOT REQUIRED
DIPERSYARATKAN OLEH STANDAR AKUNTANSI BY INDONESIAN ACCOUNTING STANDARDS
INDONESIA (Lanjutan) (Continued)
Informasi tambahan berikut yang disajikan di bawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Akuntansi Indonesian Accounting Standards: (Continued)
Indonesia: (Lanjutan)
a. Giro Wajib Minimum (“GWM”) dan Rasio a. Minimum Statutory Reserve (“GWM”) and
Penyangga Likuiditas Makroprudensial (“PLM”) Macroprudential Liquidity Buffer (“PLM”)
(Lanjutan) (Continued)
Penyangga Likuiditas Makroprudensial (PLM) Macroprudential Liquidity Buffer (PLM) is the
adalah cadangan likuiditas minimum yang wajib minimum reserves that should be maintained by
dipelihara oleh Bank berupa Sertifikat Bank the Bank, in form of Certificates of Bank
Indonesia (SBI), Sertifikat Deposito Bank Indonesia (SBI), Certificate of Bank Indonesia
Indonesia (SDBI), Surat Berharga Negara (SBN) Deposit (SDBI), Treasury Bills (SBN), which is
yang besarnya ditetapkan oleh Bank Indonesia determined by Bank Indonesia percentage of
sebesar persentase tertentu dari Dana Pihak third-party funds (DPK). Macroprudential
Ketiga (DPK) Bank. Giro Rasio Intermediasi Intermediary Ratio (RIM) is the Minimum
Makroprudensial (RIM) adalah simpanan minimum Statutory Reserve that should be maintained by
yang wajib dipelihara oleh Bank dalam bentuk the Bank in the form of Current Account with
saldo Rekening Giro pada Bank Indonesia sebesar Bank Indonesia at a certain percentage of DPK
persentase tertentu dari DPK yang dihitung calculated based on the difference between the
berdasarkan selisih antara RIM yang dimiliki oleh Bank’s RIM and the targeted RIM. Referring to
Bank dan RIM Target. Berdasarkan PADG PADG No. 24/14/PADG/2022 which is effective
No. 24/14/PADG/2022 yang berlaku mulai tanggal from 1 November 2022, RIM deposit is imposed if
1 November 2022, Giro RIM dikenakan jika RIM the Bank's RIM is below the minimum of RIM
Bank di bawah minimum RIM target Bank targeted by Bank Indonesia (84%) or if the Bank's
Indonesia (84%) atau di atas maksimum RIM target RIM is above the maximum of RIM targeted by
Bank Indonesia (94%) dengan Kewajiban Bank Indonesia (94%) provided that the Capital
Penyediaan Modal Minimum (KPMM) Bank lebih Adequacy Ratio (CAR) is below BI Incentive CAR’s
kecil dari KPMM Insentif Bank Indonesia sebesar requirement of 14%.
14%.
Rasio GWM Bank pada tanggal 31 Desember 2025 The GWM ratios of Bank as of 31 December 2025
dan 2024 adalah sebagai berikut: and 2024 are as follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Rupiah Rupiah
GWM Primary Minimum Statutory
7,44% 6,31%
Primer Reserves
Harian 0,00% 0,00% Daily
Rata-rata 11,14% 9,31% Average
Insentif*) -3,70% -3,00% Incentive*)
Rasio Intermediasi Macroprudential Intermediary
0,00% 0,00%
Makroprudensial Ratio
Penyangga Likuiditas Macroprudential Liquidity
24,05% 30,88%
Makroprudensial Buffer
Valuta asing Foreign currency
GWM Primary Minimum Statutory
4,26% 4,27%
Primer Reserves
Harian 2,00% 2,00% Daily
Rata-rata 2,26% 2,27% Average
Bank telah memenuhi ketentuan Bank Indonesia The Bank has complied with Bank Indonesia
tentang GWM. regulations concerning the GWM.
Page 646
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/127 Exhibit E/127
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
44. INFORMASI TAMBAHAN YANG TIDAK 44. ADDITIONAL INFORMATION THAT IS NOT REQUIRED
DIPERSYARATKAN OLEH STANDAR AKUNTANSI BY INDONESIAN ACCOUNTING STANDARDS
INDONESIA (Lanjutan) (Continued)
Informasi tambahan berikut yang disajikan di bawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Akuntansi Indonesian Accounting Standards: (Continued)
Indonesia: (Lanjutan)
b. Kredit yang diberikan berdasarkan kolektibilitas b. Loans by collectability
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Cadangan Cadangan
kerugian kerugian
penurunan nilai/ penurunan nilai/
Allowance for Allowance for
Pokok/ impairment Pokok/ impairment
Principal losses Principal losses
Individual 392.049.742 155.276.639 535.138.914 195.654.910 Individual
Kolektif Collective
Lancar 16.587.433.775 111.889.005 15.220.331.492 208.303.956 Current
Dalam pengawasan Special
khusus 363.848.343 55.664.659 682.783.885 59.413.919 mention
Kurang lancar - - - - Substandard
Diragukan - - - - Doubtful
Macet - - - - Loss
Jumlah 17.343.331.860 322.830.303 16.438.254.291 463.372.785 Total
c. Batas Maksimum Pemberian Kredit (“BMPK”) c. Legal Lending Limits (“LLL”)
Pada tanggal 31 Desember 2025 dan 2024, Bank As of 31 December 2025 and 2024, the Bank was
telah memenuhi ketentuan BMPK Bank Indonesia. in compliance with Bank Indonesia’s legal lending
limits.
d. Kredit tidak lancar (Non-Performing Loans/ d. Non-Performing Loans (“NPL”)
”NPL”)
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Jumlah NPL, bersih 236.773.103 339.484.004 Total NPL, net
Rasio NPL bruto 2,26% 3,26% Ratio of gross NPL
Rasio NPL bersih 1,37% 2,07% Ratio of net NPL
e. Rasio kredit usaha mikro, kecil dan menengah e. Ratio of micro, small and medium enterprise
(“UMKM”) (“MSME”)
Rasio kredit usaha mikro, kecil dan menengah Ratio of micro, small and medium enterprise
(“UMKM”) terhadap jumlah kredit yang diberikan (“MSME”) credit to total loans as of
pada tanggal 31 Desember 2025 dan 2024, 31 December 2025 and 2024 were 5.48% and
masing-masing adalah sebesar 5,48% dan 8,74%. 8.74%, respectively.
f. Rasio Kewajiban Penyediaan Modal Minimum f. Capital Adequacy Ratio (“CAR”)
(“KPMM”)
Tujuan utama dari kebijakan Bank atas kebijakan The primary objectives of the Bank’s capital
pengelolaan modal adalah untuk memastikan management policy are to ensure that the Bank
bahwa Bank memiliki modal yang kuat untuk has a strong capital to support the Bank’s current
mendukung strategi pengembangan ekspansi business expansion strategy, to sustain future
usaha Bank saat ini, mempertahankan development of the business, to meet regulator’s
kelangsungan pengembangan bisnis di masa capital adequacy requirements and also to ensure
mendatang, untuk memenuhi ketentuan the efficiency of Bank’s capital structure.
kecukupan permodalan yang ditetapkan oleh
regulator serta untuk memastikan agar struktur
permodalan Bank telah efisien.
Page 647
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/128 Exhibit E/128
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
44. INFORMASI TAMBAHAN YANG TIDAK 44. ADDITIONAL INFORMATION THAT IS NOT REQUIRED
DIPERSYARATKAN OLEH STANDAR AKUNTANSI BY INDONESIAN ACCOUNTING STANDARDS
INDONESIA (Lanjutan) (Continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Akuntansi Indonesian Accounting Standards: (continued)
Indonesia: (lanjutan)
f. Rasio Kewajiban Penyediaan Modal Minimum f. Capital Adequacy Ratio (“CAR”) (Continued)
(“KPMM”) (Lanjutan)
Bank menyusun Rencana Permodalan berdasarkan Bank undertakes Capital Planning based on
penilaian dan penelaahan atas kebutuhan assessment and review of the capital situation in
kecukupan permodalan yang dipersyaratkan dan terms of the legal capital adequacy requirement
mengkombinasikannya dengan tinjauan and combined with assessment of economic
perkembangan ekonomi terkini. Bank senantiasa outlooks. Bank will continue to link financial and
akan menghubungkan tujuan keuangan dan capital adequacy goals to risk appetite which can
kecukupan modal terhadap risiko yang dapat be tolerated through the capital planning
ditoleransi melalui proses perencanaan modal, process method as well as assess the businesses
begitu pula dengan bisnis yang disesuaikan based on Bank’s capital and liquidity
dengan tingkat permodalan dan persyaratan requirements.
likuiditas Bank.
Kebutuhan permodalan Bank juga direncanakan The capital needs of the Bank are also planned
dan didiskusikan secara rutin yang didukung and discussed on a routine basis supported by
dengan data-data analisis. data analysis.
Rencana Permodalan disusun oleh Direksi sebagai Capital Planning is prepared by the Directors as
bagian dari Rencana Bisnis Bank dan disetujui part of Bank’s business plan and is approved by
oleh Dewan Komisaris. Rencana Permodalan ini the Board of Commissioners. Capital Planning
memastikan bahwa tingkat permodalan yang ensures that adequate levels of capital and
cukup dan kombinasi yang kuat dari berbagai strong mix of the different components of capital
komponen permodalan yang berbeda are maintained to support business growth in the
dipertahankan guna mendukung pertumbuhan future.
bisnis ke depan.
Bank telah memenuhi semua persyaratan modal The Bank has complied with capital requirement
yang diwajibkan untuk tahun yang disajikan. for the years presented.
KPMM pada tanggal 31 Desember 2025 dan 2024 CAR as of 31 December 2025 and 2024 calculated
yang dihitung sesuai dengan Peraturan Otoritas in accordance with Financial Service Authority
Jasa Keuangan adalah sebagai berikut: regulation are as follows:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Modal Capital
Tier I 6.182.307.662 6.240.084.339 Tier I
Tier II 163.594.685 150.402.088 Tier II
Jumlah modal 6.345.902.347 6.390.486.427 Total capital
Aset tertimbang menurut risiko Risk weighted assets for
untuk risiko kredit 13.087.574.770 14.119.691.020 credit risk
Aset tertimbang menurut risiko Risk weighted assets for
untuk risiko pasar 52.994.250 41.034.000 market risk
Aset tertimbang menurut risiko Risk weighted assets for
untuk risiko operasional 728.444.630 522.175.000 operating risk
Jumlah aset tertimbang Total risk
menurut risiko 13.869.013.650 14.682.900.020 weighted asset
Rasio kewajiban modal Minimum capital adequacy
minimum (KPMM) sesuai profil ratio (CAR) according to risk
risiko 9,00% 9,00% risk profile
Page 648
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/129 Exhibit E/129
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
44. INFORMASI TAMBAHAN YANG TIDAK 44. ADDITIONAL INFORMATION THAT IS NOT REQUIRED
DIPERSYARATKAN OLEH STANDAR AKUNTANSI BY INDONESIAN ACCOUNTING STANDARDS
INDONESIA (Lanjutan) (Continued)
Informasi tambahan berikut yang disajikan di bawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Akuntansi Indonesian Accounting Standards: (Continued)
Indonesia: (Lanjutan)
f. Rasio Kewajiban Penyediaan Modal Minimum f. Capital Adequacy Ratio (“CAR”) (Continued)
(“KPMM”) (Lanjutan)
KPMM pada tanggal 31 Desember 2025 dan 2024 CAR as of 31 December 2025 and 2024 calculated
yang dihitung sesuai dengan Peraturan Otoritas in accordance with Financial Service Authority
Jasa Keuangan adalah sebagai berikut: (Lanjutan) regulation are as follows: (Continued)
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Alokasi pemenuhan kewajiban Allocation of minimum capital
modal minimum adequacy ratio
Modal inti utama tier 1 (CET-1) 7,82% 7,98% Common equity tier 1 (CET-1)
Modal inti tambahan tier 1 (AT-
0,00%
1) 0,00% Additional equity tier 1 (AT-1)
Modal pelengkap tier 2 1,18% 1,02% Supplementary equity tier 2
Rasio modal inti utama tier 1
44,58% 42,50%
(CET-1) Common equity ratio tier 1 (CET-1)
Rasio KPMM tier 1 44,58% 42,50% Minimum CAR tier 1
Rasio KPMM tier 2 1,18% 1,02% Minimum CAR tier 2
Jumlah rasio 45,76% 43,52% Total ratio
Modal inti utama tier 1 (CET-1) Common equity tier 1 (CET-1) for
untuk penyangga 36,76% 34,50% buffer
Persentase penyangga yang Percentage of buffer required
wajib dipenuhi oleh Bank by Bank
Capital Conservation Buffer 2,50% 2,50% Capital Conservation Buffer
g. Posisi Devisa Neto g. Net Open Position
Perhitungan PDN didasarkan pada PBI No. 6/20/ The NOP was calculated based on PBI No. 6/20/
PBI/2004 tanggal 15 Juli 2004 sebagaimana telah PBI/2004 dated 15 July 2004 which was last
diubah terakhir dengan PBI No. 17/5/PBI/2015 amended by PBI No. 17/5/PBI/2015 dated
tanggal 29 Mei 2015. Berdasarkan peraturan 29 May 2015. Based on this regulation, the Bank is
tersebut, Bank diwajibkan untuk menjaga rasio required to maintain Net Open Position ratio of
PDN laporan posisi keuangan dan secara an overall statement of financial position at a
keseluruhan maksimum 20% dari jumlah modal. maximum of 20% of the total capital.
PDN adalah penjumlahan nilai absolut yang The NOP is the sum of the absolute values, which
dinyatakan dalam Rupiah dari selisih bersih are stated in Rupiah, of the net difference
antara aset dan liabilitas dalam mata uang asing between the assets and liabilities denominated in
dan selisih bersih dari tagihan dan liabilitas each foreign currency and the net difference of
komitmen dan kontinjensi yang dicatat dalam the receivables and payables of both
rekening administratif yang didenominasi dalam commitments and contingencies recorded in the
setiap mata uang asing. administrative accounts denominated in each
foreign currency.
Page 649
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/130 Exhibit E/130
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
44. INFORMASI TAMBAHAN YANG TIDAK 44. ADDITIONAL INFORMATION THAT IS NOT REQUIRED
DIPERSYARATKAN OLEH STANDAR AKUNTANSI BY INDONESIAN ACCOUNTING STANDARDS
INDONESIA (Lanjutan) (Continued)
Informasi tambahan berikut yang disajikan di bawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Akuntansi Indonesian Accounting Standards: (Continued)
Indonesia: (Lanjutan)
g. Posisi Devisa Neto (Lanjutan) g. Net Open Position (Continued)
PDN Bank pada tanggal 31 Desember 2025 dan The Bank’s NOP as of 31 December 2025 and 2024
2024 adalah sebagai berikut: are as follows:
31 Desember 2025/
31 December 2025
Aset/ Liabilitas/ Nilai bersih/ Nilai absolut bersih/
Mata uang Assets Liabilities Net value Net absolute value Currencies
Dolar Amerika Serikat 4.968.836.109 4.967.412.321 1.423.788 1.423.788 United States Dollar
Euro Eropa 390.011 - 390.011 390.011 European Euro
Dolar Australia 163.789 - 163.789 163.789 Australian Dollar
Yuan China 405.249 - 405.249 405.249 Chinese Yuan
Dolar Hongkong 29.445 - 29.445 29.445 Hongkong Dollar
Dolar Singapura 335.733 - 335.733 335.733 Singapore Dollar
Yen Jepang 36.156 - 36.156 36.156 Japanese Yen
Baht Thailand 56.576 - 56.576 56.576 Thailand Baht
Jumlah 4.970.253.068 4.967.412.321 2.840.747 2.840.747 Total
Jumlah modal 6.345.902.347 Total capital
Rasio Posisi Devisa Neto 0,04% NOP as a percentage of capital
31 Desember 2024/
31 December 2024
Aset/ Liabilitas/ Nilai bersih/ Nilai absolut bersih/
Mata uang Assets Liabilities Net value Net absolute value Currencies
Dolar Amerika Serikat 1.952.880.910 1.919.741.757 33.139.153 33.139.153 United States Dollar
Euro Eropa 212.101 - 212.101 212.101 European Euro
Dolar Australia 137.662 - 137.662 137.662 Australian Dollar
Yuan China 841.254 427.768 413.486 413.486 Chinese Yuan
Dolar Hongkong 44.916 - 44.916 44.916 Hongkong Dollar
Dolar Singapura 129.400 - 129.400 129.400 Singapore Dollar
Baht Thailand 118.589 - 118.589 118.589 Thailand Baht
Jumlah 1.954.364.832 1.920.169.525 34.195.307 34.195.307 Total
Jumlah modal 6.390.486.427 Total capital
Rasio Posisi Devisa Neto 0,54% NOP as a percentage of capital
Rasio PDN pada tanggal 31 Desember 2025 dan NOP Ratios as of 31 December 2025 and 2024,
2024 jika menggunakan modal pada tanggal based on the total capital as of 30 November 2025
30 November 2025 dan 2024 adalah sebagai and 2024 are as follows:
berikut:
Jumlah modal 30 November 2025 6.362.134.417 Total capital – 30 November 2025
Rasio PDN 0,04% NOP Ratios
Jumlah modal 30 November 2024 6.634.969.038 Total capital – 30 November 2024
Rasio PDN 0,52% NOP Ratios
h. Manajemen risiko h. Risk management
Risiko hukum Legal risk
Risiko hukum adalah risiko akibat tuntutan hukum Legal risk is the risk due to legal aspects, legal
dan/atau kelemahan aspek yuridis, yang antara claims and/or weaknesses in agreements which
lain disebabkan ketiadaan peraturan perundang- among others are caused by the absence of
undangan yang mendukung, atau kelemahan supporting regulations, or weaknesses in
perikatan seperti tidak dipenuhinya syarat agreements such as the criteria for valid
sahnya kontrak dan pengikatan agunan yang tidak contracts is not fulfilled, and collateral
sempurna. arrangements are inappropriate.
Page 650
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/131 Exhibit E/131
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
44. INFORMASI TAMBAHAN YANG TIDAK 44. ADDITIONAL INFORMATION THAT IS NOT REQUIRED
DIPERSYARATKAN OLEH STANDAR AKUNTANSI BY INDONESIAN ACCOUNTING STANDARDS
INDONESIA (Lanjutan) (Continued)
Informasi tambahan berikut yang disajikan di bawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (Continued)
Akuntansi Indonesia: (Lanjutan)
h. Manajemen risiko (Lanjutan) h. Risk management (Continued)
Risiko hukum (Lanjutan) Legal risk (Continued)
Identifikasi risiko hukum dilakukan pada seluruh Legal risk identification is performed for all
aktivitas fungsional yang melekat pada functional activities that are inherent to loan,
perkreditan, pendanaan, treasury, operasional, funding, treasury, operational, information
sistem informasi teknologi dan pengelolaan technology systems and human resources
sumber daya manusia. management.
Identifikasi risiko hukum dilakukan pada seluruh Legal risk identification is performed for all
aktivitas fungsional yang melekat pada functional activities that are inherent to loan,
perkreditan, pendanaan, treasury, operasional, funding, treasury, operational, information
sistem informasi teknologi dan pengelolaan technology systems and human resources
sumber daya manusia. management.
Pengelolaan risiko hukum Bank dilaksanakan oleh Management of legal risk is performed by Legal
Divisi Legal. Divisi tersebut melaksanakan fungsi Division. The division conducts advisory function
advisory yakni memberikan opini serta masukan by providing opinions and suggestions in
dari sudut pandang hukum terkait dengan produk accordance to applicable law related to new
atau aktivitas baru dan ketika ada perubahan product or activity and if there are changes in
pada regulasi, melakukan reviu atas perjanjian- regulation, reviewing agreements which have
perjanjian yang dibuat antara Bank dengan pihak been made between Bank and third parties.
ketiga. Sedangkan penanganan dan penyelesaian Meanwhile to handle and complete the
kredit bermasalah serta permasalahan hukum di settlement of non-performing loans and legal
semua lembaga peradilan dilaksanakan oleh issues in all judiciaries, the Bank appointed
Divisi Special Asset Management. Special Asset Management Division.
Risiko reputasi Reputation risk
Risiko reputasi adalah risiko akibat menurunnya Reputation risk is the risk due to a decrease in
tingkat kepercayaan stakeholder yang the stakeholders’ trust that among others are
disebabkan adanya publikasi negatif terkait due to negative publications related to bank
dengan kegiatan dan kondisi keuangan Bank business activities and financial conditions or
maupun persepsi negatif terhadap Bank. negative perceptions against Bank.
Identifikasi risiko reputasi dilakukan secara Reputation risk identification is performed
berkala sesuai dengan pengalaman kerugian di periodically based on the knowledge of historical
masa lalu yang disebabkan oleh risiko reputasi. losses due to reputation risk. Reputation risk
Penilaian risiko reputasi dilakukan secara valuation is performed qualitatively among
kualitatif antara lain bersumber dari publikasi others from negative publications and
dan komentar negatif yang muncul dari commentaries from the public/customers and
masyarakat/nasabah dan keluhan nasabah customer complaints againts the Bank, employee
terhadap pelayanan Bank, perilaku karyawan attitude when providing services to customers
Bank dalam melayani nasabah dan sistem and the Bank’s communication system.
komunikasi Bank.
Pengelolaan risiko reputasi dilakukan melalui Reputation risk management is implemented by
penyampaian informasi keuangan dan kinerja submission of the Bank’s financial information
Bank secara transparan dan akuntabel, and performance in a transparent and
peningkatan standar layanan kepada nasabah, accountable manner, to enhance the services
menyediakan saluran komunikasi kepada nasabah standard for customers, to provide
untuk memberikan masukan kepada Bank, serta communication channel for customers in
memantau pengaduan nasabah termasuk providing advice for Bank and monitor customer
penyelesaiannya. complaints including its resolution.
Page 651
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/132 Exhibit E/132
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
44. INFORMASI TAMBAHAN YANG TIDAK 44. ADDITIONAL INFORMATION THAT IS NOT REQUIRED
DIPERSYARATKAN OLEH STANDAR AKUNTANSI BY INDONESIAN ACCOUNTING STANDARDS
INDONESIA (Lanjutan) (Continued)
Informasi tambahan berikut yang disajikan di bawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (Continued)
Akuntansi Indonesia: (Lanjutan)
h. Manajemen risiko (Lanjutan) h. Risk management (Continued)
Risiko kepatuhan Compliance risk
Risiko kepatuhan adalah risiko yang terjadi Compliance risk is the risk incurred because the
karena Bank tidak mematuhi dan/atau tidak Bank has not complied with and/or has not
melaksanakan ketentuan internal dan peraturan implemented appropriate internal policies and
perundang-undangan. Pada prakteknya risiko regulations. In practice, compliance risk is
kepatuhan melekat pada risiko Bank yang terkait inherent to the Bank’s risk related to
pada peraturan perundang-undangan, ketentuan regulations, prudential provisions, and other
kehati-hatian, dan ketentuan lain yang berlaku, provisions, such as:
seperti:
• Risiko kredit terkait dengan ketentuan • Credit risk related to Capital Adequacy Ratio
Kewajiban Penyediaan Modal Minimum (“CAR”), Asset Quality, Allowance for
(“KPMM”), Kualitas Aset, Pembentukan Impairment Losses, and Legal Lending Limit
Cadangan Kerugian Penurunan Nilai (CKPN), (LLL) regulations;
dan Batas Maksimum Pemberian Kredit
(BMPK);
• Risiko pasar terkait dengan ketentuan Posisi • Market risk related to Net Open Position
Devisa Neto (“PDN”); (“NOP”) regulations;
• Risiko lain yang terkait dengan ketentuan • Other risks related to external and internal
eksternal dan internal. regulations.
Pengelolaan risiko kepatuhan Bank dilakukan The Bank’s compliance risk management is
dengan melakukan penilaian tingkat kepatuhan performed by assessing the Bank’s adherence to
Bank terhadap peraturan otoritas dan authority bodies and all prevailing laws,
perundang-undangan yang berlaku, enhancing the effectiveness of Compliance
mengefektifkan peran Satuan Kerja Kepatuhan Working Unit, establishing compliance risk
dan menetapkan kebijakan dan pedoman kerja policies and guideline in adherence to
kepatuhan sebagai acuan dalam melaksanakan compliance risk management implementation
manajemen risiko kepatuhan serta and also deliver the internal and external
menyampaikan informasi peraturan eksternal information through compliance website that can
maupun internal melalui web kepatuhan yang be access by every employee.
dapat diakses oleh setiap karyawan.
Tabel berikut menjelaskan pemenuhan atas The following table explain the fulfillment of the
rasio-rasio kepatuhan sesuai dengan Peraturan compliance ratio in accordance with Financial
Otoritas Jasa Keuangan dan Bank Indonesia: Service Authority and Bank Indonesia regulation:
31 Desember 2025/ 31 Desember 2024/
31 December 2025 31 December 2024
Kewajiban penyediaan modal Capital adequacy
minimum (KPMM) 45,76% 43,52% ratio (CAR)
NPL bruto 2,26% 3,26% NPL gross
NPL bersih 1,37% 2,07% NPL net
Giro wajib minimum (Rupiah) 7,44% 6,31% Minimum statutory reserve (Rupiah)
Giro wajib minimum Minimum statutory reserve
(valuta asing) 4,26% 4,27% (foreign currency)
Rasio intermediasi Macroprudential intermediary
makroprudensial 0,00% 0,00% ratio
Penyangga likuiditas Macroprudential liquidity
makroprudensial 24,05% 30,88% reserve
Posisi devisa neto (PDN) 0,04% 0,54% Net open position
Page 652
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/133 Exhibit E/133
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
44. INFORMASI TAMBAHAN YANG TIDAK 44. ADDITIONAL INFORMATION THAT IS NOT REQUIRED
DIPERSYARATKAN OLEH STANDAR AKUNTANSI BY INDONESIAN ACCOUNTING STANDARDS
INDONESIA (Lanjutan) (Continued)
Informasi tambahan berikut yang disajikan di bawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (Continued)
Akuntansi Indonesia: (Lanjutan)
h. Manajemen risiko (Lanjutan) h. Risk management (Continued)
Risiko stratejik Strategic risk
Risiko stratejik adalah risiko akibat Strategic risk is the risk due to inaccurate
ketidaktepatan dalam pengambilan dan/atau decision making and/or implementation of
pelaksanaan suatu keputusan stratejik serta strategic decisions and failure in anticipating
kegagalan dalam mengantisipasi perubahan business environment changes. Strategic risk
lingkungan bisnis. Identifikasi risiko stratejik identification is performed periodically based on
dilakukan secara berkala sesuai dengan knowledge of historical losses due to strategic
pengalaman kerugian di masa lalu yang risk. Strategic risk control is performed through
disebabkan oleh risiko stratejik. Pengendalian periodical monitoring on the realization of the
risiko stratejik dilakukan melalui pemantauan budget, followed by the investigation of the
secara berkala terhadap realisasi atas rencana factors that cause failures.
kerja yang sudah ditetapkan dan dilanjutkan
dengan evaluasi dari faktor-faktor penyebab
kegagalan dan penetapan strategi untuk
mencapai rencana kerja yang ditetapkan.
i. Jaminan Pemerintah terhadap Liabilitas i. Government Guarantee of Obligations of Private
Pembayaran Bank Umum Banks
Berdasarkan Undang-undang No. 24 tanggal Based on Law No. 24 dated 22 September 2004,
22 September 2004 yang berlaku efektif sejak which was effective on 22 September 2005 and
tanggal 22 September 2005, sebagaimana diubah subsequently amended by the Government
dengan Peraturan Pemerintah Pengganti Undang- Regulation-in-Lieu-of Law No. 3 (Perpu
undang Republik Indonesia No. 3 (Perpu No. 3/2008) dated 13 October 2008, the
No. 3/2008) tanggal 13 Oktober 2008, Lembaga Indonesian Deposit Insurance Corporation (LPS)
Penjaminan Simpanan (LPS) dibentuk untuk was formed to guarantee certain liabilities of
menjamin liabilitas tertentu bank umum commercial banks under the applicable
berdasarkan program penjaminan yang berlaku, guarantee program, where the amount of such
yang besaran nilai jaminannya dapat berubah jika guarantee can be changed if certain valid criteria
memenuhi kriteria tertentu yang berlaku. are fullfilled.
Berdasarkan Peraturan Pemerintah Republik Based on Government Regulation No. 66 year
Indonesia No. 66 tahun 2008 tanggal 13 Oktober 2008 dated 13 October 2008 regarding the
2008 mengenai Besarnya Nilai Simpanan yang Amount of Deposits Guaranteed by the Deposit
Dijamin Lembaga Penjaminan Simpanan, nilai Insurance Corporation, the guaranteed deposit
simpanan yang dijamin untuk setiap nasabah amount in a bank which previously according to
pada satu bank yang semula berdasarkan Undang- Law No. 24 Year 2004 amounted to a maximum of
undang No. 24 Tahun 2004 ditetapkan maksimum Rp100,000 was amended to a maximum amount
Rp100.000 diubah menjadi maksimum of Rp2,000,000.
Rp2.000.000.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, customer
simpanan nasabah dijamin hanya jika suku deposits are covered only if the rate of interest
bunganya sama dengan atau di bawah masing- is equal to or below 3.50% and 4.25%,
masing sebesar 3,50% dan 4,25%. respectively.
Pada tanggal 13 Januari 2009, Pemerintah On 13 January 2009, the Government of the
Republik Indonesia telah mengesahkan Perpu Republic of Indonesia has stipulated Perpu
No. 3/2008 menjadi Undang-undang. No. 3/2008 to become a law.
Beban premi penjaminan Pemerintah yang The Government guarantee premiums paid by the
dibayar oleh Bank untuk tahun yang berakhir Bank for the years ended 31 December 2025 and
pada tanggal 31 Desember 2025 dan 2024, 2024 amounted to Rp36,652,350 and
masing-masing sebesar Rp36.652.350 dan Rp29,683,616, respectively (Note 30).
Rp29.683.616 (Catatan 30).
Page 653
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/134 Exhibit E/134
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
45. REKLASIFIKASI LAPORAN KEUANGAN 45. RECLASSIFICATION OF FINANCIAL STATEMENTS
Bank melakukan reklasifikasi akun-akun pada laporan The Bank reclassified accounts in the statement of
posisi keuangan tanggal 31 Desember 2024 sebagai financial position as of 31 December 2024 as follows:
berikut:
Dilaporkan Penyesuaian atas
sebelumnya/ penyajian kembali/ Setelah penyajian
As previously Restatement kembali/
reported adjustments After restatement
Laporan posisi keuangan Statement of financial position
tanggal 31 Desember 2024 as of 31 December 2024
ASET ASSETS
Beban dibayar di muka 38.282.135 ( 18.826.184) 19.455.951 Prepaid expenses
Kredit yang diberikan Loans
Pihak berelasi 113.000.000 6.694.076 119.694.076 Related parties
Pihak ketiga 16.325.254.291 ( 6.694.076) 16.318.560.215 Third parties
Bunga yang akan diterima Interest receivables
Pihak berelasi - 832,961 832.961 Related parties
Pihak ketiga 86.390.328 ( 832.961) 85.557.367 Third parties
Aset lain-lain 549.620.585 18.826.184 568.446.769 Other assets
LIABILITAS LIABILITIES
Liabilitas lain-lain Other liabilities
Pihak berelasi - 3.307.980 3.307.980 Related parties
Pihak ketiga 222.653.405 ( 3.307.980) 219.345.425 Third parties
Laporan laba rugi dan
penghasilan komprehensif Statement of profit or loss and
lain untuk tahun yang other comprehensive income
berakhir pada 31 Desember for the year ended
2024 31 December 2024
Umum dan administrasi General and administrative
Pemeliharaan dan perbaikan 14.260.177 ( 5.124.182) 9.135.995 Maintenance and service
Penyusutan aset Depreciation of right-of-use
hak guna 9.164.421 5.124.182 14.288.603 assets
46. TRANSAKSI YANG TIDAK MEMPENGARUHI ARUS KAS 46. NON-CASH TRANSACTIONS
Informasi tambahan atas arus kas terkait aktivitas Supplementary cash flow information on non-cash
investasi non-kas adalah sebagai berikut: Investing activities as follow:
2025 2024
Laporan arus kas Statement of cash flow
ARUS KAS DARI AKTIVITAS CASH FLOW FROM INVESTING
INVESTASI ACTIVITIES
Reklasifikasi aset tetap ke Reclassification of fixed assets to
aset lain-lain - properti terbengkalai 22.702.322 - other assets – abandoned property
Reklasifikasi aset tetap ke Reclassification of fixed assets to
aset lain-lain - aset hak guna - 6.733.903 other assets – right-of-use assets
47. INFORMASI PENTING LAINNYA 47. OTHER SIGNIFICANT INFORMATION
Sebagaimana telah diungkapkan dalam laporan As disclosed in the previous year's financial report,
keuangan tahun sebelumnya, pada tanggal on 9 November 2024, the Bank detected an internal
9 November 2024, Bank mendeteksi adanya malfungsi malfunction in the BI-Fast service, which disrupted
internal pada layanan BI-Fast yang menyebabkan services and resulted in losses for the Bank (Note 33).
terganggunya layanan dan menimbulkan kerugian In 2025, all investigations and remediation processes
bagi Bank (Catatan 33). Pada tahun 2025, seluruh for the incident were completed, including
proses investigasi dan perbaikan atas kejadian strengthening internal controls and enhancing the
tersebut telah diselesaikan, termasuk penguatan cybersecurity system. Management has ensured that
pengendalian internal dan peningkatan sistem all financial impacts have been adequately
keamanan siber. Manajemen telah memastikan recognized in the previous period and that there are
bahwa seluruh dampak keuangan telah diakui secara no material liabilities or exposures. The Bank
memadai pada periode sebelumnya dan tidak continues to monitor and continuously improve its
terdapat kewajiban maupun eksposur material. Bank information technology system as part of
tetap melakukan pemantauan dan peningkatan operational risk management. There was no impact
berkelanjutan atas sistem teknologi informasi on customer funds due to the incident.
sebagai bagian dari manajemen risiko operasional.
Tidak terdapat dampak terhadap dana nasabah atas
kejadian tersebut.
Page 654
These Financial Statements are Originally Issued
in Indonesian Language
Ekshibit E/135 Exhibit E/135
PT BANK MASPION INDONESIA TBK PT BANK MASPION INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEAR ENDED
31 DESEMBER 2025 31 DECEMBER 2025
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
48. PENYELESAIAN LAPORAN KEUANGAN 48. COMPLETION OF FINANCIAL STATEMENTS
Manajemen Bank bertanggung jawab atas The management of the Bank is responsible for the
penyusunan laporan keuangan ini yang diselesaikan preparation of the accompanying financial
dan disetujui untuk diterbitkan oleh Direksi Bank statements which were completed and authorized
pada tanggal 27 Februari 2026. for issue by the Bank’s Directors on 27 February 2026.
Page 655
Tel : +62-21 5795 7300 Tanubrata Sutanto Fahmi Bambang & Rekan
IBDO Fax : +62-21 5795 7301
www.bdo.co.id
Certified Public Accountant
Licence No. 622/KM.1/2016
Head Office
Prudential Tower, 17th Floor
Jl. Jend. Sudirman Kav. 79
Jakarta 12910 - Indonesia
This report is originally issued in Indonesian language
No. : 00051/2.1068/AU.1/07/0117-5/1/II/2026 No. : 00051/2.1068/AU.1/07/0117-5/1/II/2026
Laporan Auditor Independen Independent Auditors’ Report
Pemegang Saham, Dewan Komisaris dan Direksi Shareholders, Board of Commissioners and Directors
PT Bank Maspion Indonesia Tbk PT Bank Maspion Indonesia Tbk
Surabaya Surabaya
Opini Opinion
Kami telah mengaudit laporan keuangan PT Bank We have audited the accompanying financial
Maspion Indonesia Tbk (“Bank”), yang terdiri dari statements of PT Bank Maspion Indonesia Tbk
laporan posisi keuangan tanggal 31 Desember 2025, (the “Bank”), which is comprised of the statements of
serta laporan laba rugi dan penghasilan komprehensif financial position as of 31 December 2025, and the
lain, laporan perubahan ekuitas, dan laporan arus kas statements of profit or loss and other comprehensive
untuk tahun yang berakhir pada tanggal tersebut, serta income, statements of changes in equity and
catatan atas laporan keuangan, termasuk informasi statements of cash flows for the year then ended, and
kebijakan akuntansi material. notes to the financial statements, including material
accounting policy information.
Menurut opini kami, laporan keuangan terlampir In our opinion, the accompanying financial statements
menyajikan secara wajar, dalam semua hal yang present fairly, in all material respects, the financial
material, posisi keuangan Bank tanggal 31 Desember position of Bank as of 31 December 2025, and their
2025, serta kinerja keuangan dan arus kasnya untuk financial performance and cash flows for year then
tahun yang berakhir pada tanggal tersebut sesuai ended in accordance with Indonesian Financial
dengan Standar Akuntansi Keuangan di Indonesia. Accounting Standards.
Basis opini Basis of opinion
Kami melaksanakan audit kami berdasarkan Standar We conducted our audit in accordance with Standards
Audit yang ditetapkan oleh Institut Akuntan Publik on Auditing established by the Indonesian Institute of
Indonesia. Tanggung jawab kami menurut standar Certified Public Accountants. Our responsibilities under
tersebut diuraikan lebih lanjut dalam paragraf these standards are further described in the Auditors’
Tanggung Jawab Auditor terhadap Audit atas Laporan Responsibilities for the Audit of the Financial
Keuangan pada laporan kami. Kami independen Statements paragraph in our report. We are
terhadap Bank berdasarkan ketentuan etika yang independent to the Bank based on the relevant ethical
relevan dalam audit kami atas laporan keuangan di requirements in our audit of the financial statements
Indonesia, dan kami telah memenuhi tanggung jawab in Indonesia, and we have fulfilled other ethical
etika lainnya berdasarkan ketentuan tersebut. Kami responsibilities under these provisions. We believe that
yakin bahwa bukti audit yang telah kami peroleh adalah the audit evidence we have obtained are sufficient and
cukup dan tepat untuk menyediakan suatu basis bagi appropriate to provide a basis for our audit opinion.
opini audit kami.
TANUBRATA SUTANTO FAHMI BAMBANG & REKAN
Tanubrata Sutanto Fahmi Bambang & Rekan (Certified Public Accountant), an Indonesian partnership, is a member of BDO International Limited, a UK
company limited by guarantee, and forms part of the international BDO network of independent member firms.
Page 656
IBDO
Halaman 2 Page 2
Hal audit utama Key audit matters
Hal audit utama adalah hal-hal yang, menurut Key audit matters are those which, in our professional
pertimbangan profesional kami, merupakan hal yang judgment, are the most significant aspects in our audit
paling aspek signifikan dalam audit kami atas laporan of the financial statements for the current period.
keuangan periode kini. Hal-hal tersebut disampaikan These matters are presented in the context of our audit
dalam konteks audit kami atas laporan keuangan secara of the financial statements as a whole, and in
keseluruhan, dan dalam merumuskan opini kami atas formulating our opinion on the related financial
laporan keuangan terkait, kami tidak menyatakan suatu statements, we do not express a separate opinion on
opini terpisah atas hal audit utama tersebut. key audit matters.
Hal audit utama yang teridentifikasi dalam audit kami The key audit matters identified in our audit are
diuraikan sebagai berikut: outlined as follows:
Kerugian kredit ekspektasian (“KKE”) – cadangan Expected credit lossess (“ECL”) – allowance for
kerugian penurunan nilai atas kredit yang diberikan impairment lossess of loans
Kami berfokus pada akun ini dikarenakan tingkat We focused on this account because of the complexity
kerumitan yang terjadi dalam proses estimasi, dan involved in the estimation process, and the significant
pertimbangan signifikan yang dibuat oleh manajemen judgment made by management in ensuring the
dalam memastikan penyisihan cadangan kerugian allowance for impairment of loans was granted.
penurunan nilai atas kredit yang diberikan. Perhitungan The calculation for impairment is the justification
atas penurunan nilai merupakan justifikasi yang applied by each Bank.
diterapkan oleh setiap Bank.
Cadangan penyisihan kerugian penurunan nilai atas Allowance for impairment losses on loans that are
kredit yang diberikan yang dinilai secara individual individually assessed for impairment is determined by
mengalami penurunan nilai ditentukan dengan mengacu referring to the estimated futu re cash flows.
pada estimasi penerimaan kas masa depan.
Untuk rekening kredit yang diberikan lainnya yang tidak For other credit accounts that are not impaired
mengalami penurunan nilai kredit secara individual, individually, they are included in the group of loans
termasuk dalam kelompok kredit yang diberikan dengan with the same risk characteristics and are assessed
karakteristik risiko yang sama dan dinilai secara kolektif collectively based on a portfolio using an internal
berdasarkan portofolio menggunakan model internal model developed by the Bank.
yang dikembangkan oleh Bank.
Seperti yang dijelakan dalam Catatan 13, Kredit yang As described in Note 13, Loans, based on financial
diberikan, atas laporan keuangan pada tanggal statements as of date 31 December 2025, the allowance
31 Desember 2025, cadangan kerugian penurunan nilai for impairment losses on loans provided of the Bank
atas kredit yang diberikan Bank adalah sebesar was Rp322,830,303 thousand.
Rp322.830.303 ribu.
Cadangan kerugian penurunan nilai atas pinjaman yang The allowance for impairment losses of loans was
diberikan ditentukan oleh Bank berdasarkan kerangka determined by Bank based on ECL framework under
KKE sesuai dengan PSAK 109: “Instrumen Keuangan”, SFAS 109:” Financial Instruments”, as described in
seperti yang dijelaskan dalam Catatan 2l, Identifikasi Note 2l, Identification and measurement of
dan pengukuran kerugian penurunan nilai. impairment losses.
Elemen kunci dalam cadangan kerugian penurunan nilai Key elements in allowances of loans impairment losses
atas pinjaman yang diberikan meliputi: includes:
• Identifikasi kredit yang diberikan yang mengalami • Identification of loans that are impaired, and the
penurunan nilai kredit, dan estimasi arus kas masa estimated future cash flows (including the
depan (termasuk nilai realisasi yang diharapkan dari expected realizable value of the collateral held)
agunan yang dimiliki) yang mendukung perhitungan that support the calculation of individually
provisi yang dinilai secara individual; dan assessed provisions; and
TANUBRATA SUTANTO FAHMI BAMBANG & REKAN
Tanubrata Sutanto Fahmi Bambang & Rekan (Certified Public Accountant), an Indonesian partnership, is a member of BDO International Limited, a UK
company limited by guarantee, and forms part of the international BDO network of independent member firms.
Page 657
IBDO
Halaman 3 Page 3
Hal audit utama (Lanjutan) Key audit matters (Continued)
Kerugian kredit ekspektasian (“KKE”) – cadangan Expected credit lossess (“ECL”) – allowance for
kerugian penurunan nilai atas kredit yang diberikan impairment lossess of loans (Continued)
(Lanjutan)
• Penerapan model penurunan nilai yang sesuai untuk • Application of an appropriate impairment model
akun yang dinilai secara kolektif. Ini termasuk for collectively valued accounts. This includes the
penggunaan asumsi kunci dalam model penurunan use of key assumptions in the impairment model
nilai (yaitu, staging of accounts, peningkatan risiko (ie, staging of accounts, significant increase in
kredit yang signifikan, informasi forward-looking), credit risk, forward-looking information), exposure
exposure at default (EAD), probability of default at default (EAD), probability of default (PD) and
(PD) dan loss given default (LGD). loss given default (LGD).
Dalam menentukan KKE, Bank mengadopsi model yang In determining the ECL, the Bank adopted complex
kompleks, menggunakan sejumlah parameter, models, employed numerous parameters, relied on
mengandalkan input data internal dan eksternal, dan internal and external data inputs, and applied
menerapkan pertimbangan manajemen yang signifikan significant management judgement in determining
dalam menentukan asumsi dan estimasi. Selain itu, assumptions and estimates. In addition, the loans and
kredit yang diberikan dan cadangan kerugian penurunan the allowance for impairment losses are significant to
nilai jumlahnya signifikan terhadap laporan keuangan. the financial statements. In view of these factors, we
Oleh karena itu, kami mengidentifikasi ini sebagai hal identified this as a key audit matter.
audit utama.
Bagaimana audit menangani hal audit utama How audit handles key audit matters
Kerugian penurunan nilai mencakup komponen Impairment losses include both quantitative
kuantitatif dan kualitatif. Dalam menghitung and qualitative components. In calculating
pencadangan kerugian kredit yang diberikan, Bank the provision for credit losses, the Bank applies
menerapkan model kerugian kredit ekspektasian (KKE) the expected credit loss model (ECL) as defined
yang ditentukan oleh Pernyataan Standar Akuntansi by Statement of Financial Accounting Standards 109
Keuangan 109 (PSAK 109), yang merupakan proses (PSAK 109), which is a complex process that takes into
kompleks yang memperhitungkan informasi ke depan account forward-looking information that reflects the
yang mencerminkan pandangan Bank tentang potensi Bank's view of potential future economic events.
masa depan peristiwa ekonomi.
Kami menilai desain dan menguji efektivitas operasi We assess the design and test the operating
dari kontrol utama atas pencadangan kerugian kredit effectiveness of the primary controls over the provision
yang diberikan. Kontrol utama ini termasuk: of credit losses. These main controls include:
• Penilaian kualitas kredit yang diberikan terkait • Loans quality assessment provided in relation to the
dengan sistem penilaian risiko kredit internal yang established internal credit risk assessment system;
telah ditetapkan;
• Persetujuan hasil KKE, termasuk penyesuaian pasca • Approval of the ECL results, including post model
model/overlay manajemen yang diterapkan; dan adjustments/management overlay applied; and
• Proses peninjauan dan persetujuan untuk hasil • Review and approval process for the results of the
model penurunan nilai; dan impairment model; and
• Proses reviu dan persetujuan atas penetapan • Review and approval process for determining credit
tingkat risiko kredit, reviu kinerja kredit dan risk levels, reviewing credit performance and
perhitungan cadangan wajib untuk pinjaman yang calculating mandatory reserves for loans assessed
dinilai sebagai kredit yang mengalami penurunan as impaired credit.
nilai.
TANUBRATA SUTANTO FAHMI BAMBANG & REKAN
Tanubrata Sutanto Fahmi Bambang & Rekan (Certified Public Accountant), an Indonesian partnership, is a member of BDO International Limited, a UK
company limited by guarantee, and forms part of the international BDO network of independent member firms.
Page 658
IBDO
Halaman 4 Page 4
Hal audit utama (Lanjutan) Key audit matters (Continued)
Pekerjaan kami atas penurunan nilai pinjaman Our works on allowance of loans impairment lossess
termasuk: inludes:
• Penilaian metodologi yang diterapkan oleh Bank • Assessment of the methodology applied by the Bank
dalam pengembangan model KKE dibandingan in developing the ECL model compared to the
dengan persyaratan PSAK 109; requirements of PSAK 109;
• Pengujian asumsi kunci dalam model KKE seperti • Testing key assumptions in ECL models such as PD,
PD, LGD, dan EAD yang dibuat berdasarkan data LGD, and EAD based on historical data;
historis;
• Penilaian kelayakan definisi Bank tentang • Assessment of the feasibility of the Bank's
peningkatan signifikan dalam risiko kredit dan definition of a significant increase in credit risk and
staging dari account melalui analisis tren historis staging of the account through analysis of historical
dan perilaku kredit masa lalu dari portofolio trends and past credit behavior of the loan’s
pinjaman; portfolio;
• Perbandingan independen dari informasi ekonomi • Independent comparison of the economic
yang digunakan di dalam dan bobot yang information used in and the weights applied to the
diterapkan pada, skenario forward-looking dalam forward-looking scenarios in the ECL model against
model KKE terhadap data ekonomi makro yang available macroeconomic data;
tersedia;
• Menguji akurasi dan kewajaran hasil model KKE • Test the accuracy and reasonableness of the results
melalui penghitungan ulang yang independen; of the ECL model through independent
recalculation;
• Menilai asumsi utama yang digunakan dalam • Assessing the key assumptions used in the post
penyesuaian pasca model/overlay manajemen yang model adjustment/management overlay which
diterapkan untuk mengantisipasi risiko yang tidak were applied to respond to risks not fully
dapat diakomodasi sepenuhnya oleh model dengan accommodated by the models by testing the
menguji data pendukung dan perhitungan. supporting data and calculation.
• Untuk sampel kredit yang diberikan yang dinilai • For a sample of individually assessed loans that are
secara individual yang diidentifikasi sebagai kredit identified as impaired credit, examine relevant
yang mengalami penurunan nilai, memeriksa supporting documents such as recent financial
dokumen pendukung yang relevan seperti informasi information from borrowers or collateral
keuangan terbaru dari peminjam atau penilaian valuations used as the basis for estimating
agunan yang digunakan sebagai dasar dalam recoverable amounts and measuring allowance for
memperkirakan jumlah yang dapat diperoleh credit losses granted; and
kembali dan mengukur penyisihan kerugian kredit
yang diberikan; dan
• Perhitungan kembali penyisihan kerugian kredit • Recalculation of the collective allowance for
yang diberikan secara kolektif untuk rekening dan credit losses for selected accounts and portfolios
portofolio terpilih pada tanggal pelaporan at the reporting date using the ECL model adopted
menggunakan model KKE yang diadopsi oleh Bank. by the Bank.
TANUBRATA SUTANTO FAHMI BAMBANG & REKAN
Tanubrata Sutanto Fahmi Bambang & Rekan (Certified Public Accountant), an Indonesian partnership, is a member of BDO International Limited, a UK
company limited by guarantee, and forms part of the international BDO network of independent member firms.
Page 659
IBDO
Halaman 5 Page 5
Informasi lain Other information
Manajemen bertanggung jawab atas informasi lain. Management is responsible for the other information.
Informasi lain terdiri dari informasi yang tercantum The other information comprises the information
dalam laporan tahunan, tetapi tidak termasuk laporan included in annual report, does not include the
keuangan dan laporan auditor kami. Laporan tahunan financial statements and our auditors’ report thereon.
diharapkan akan tersedia bagi kami setelah tanggal The annual report is expected to be made available to
laporan auditor ini. us after the date of this auditors’ report.
Opini kami atas laporan keuangan tidak mencakup Our opinion on the financial statements does not cover
informasi lain, dan oleh karena itu, kami tidak the other information and we do not express any form
menyatakan bentuk keyakinan apapun atas informasi of assurance conclusion thereon.
lain tersebut.
Sehubungan dengan audit kami atas laporan keuangan, In connection with our audit of the financial
tanggung jawab kami adalah untuk membaca informasi statements, our responsibility is to read the other
lain yang terindentifikasi di atas, jika tersedia dan, information identified above when it becomes
dalam melaksanakannya, mempertimbangkan apakah available and, in doing so, consider whether the other
informasi lain mengandung ketidakkonsistensian information is materially inconsistent with the
material dengan laporan keuangan atau pemahaman financial statements or our knowledge obtained in the
yang kami peroleh selama audit, atau mengandung audit or otherwise appears to be materially misstated.
kesalahan penyajian material.
Ketika kami membaca laporan tahunan, jika kami When we read the annual report, if we conclude that
menyimpulkan bahwa terdapat suatu kesalahan there is a material misstatement therein, we are
penyajian material di dalamnya, kami diharuskan untuk required to communicate the matter to those charged
mengomunikasikan hal tersebut kepada pihak yang with governance and take appropriate actions in
bertanggung jawab atas tata kelola dan mengambil accordance with Standards on Auditing established by
tindakan tepat berdasarkan Standar Audit yang the Indonesian Institute of Certified Public
ditetapkan oleh Institut Akuntan Publik. Accountants.
Tanggung jawab manajemen dan pihak yang Responsibilities of management and those charged
bertanggung jawab atas tata kelola terhadap laporan with governance’s of financial statements
keuangan
Manajemen bertanggung jawab atas penyusunan dan The Management is responsible for the preparation
penyajian wajar laporan keuangan tersebut sesuai and fair presentation of the financial statements in
dengan Standar Akuntansi Keuangan di Indonesia, dan accordance with Indonesian Financial Accounting
atas pengendalian internal yang dianggap perlu oleh Standards, and for internal controls deemed necessary
Manajemen untuk memungkinkan penyusunan laporan by the Management to enable the preparation of
keuangan yang bebas dari kesalahan penyajian financial statements that are free from material
material, baik yang disebabkan oleh kecurangan misstatement, whether caused by fraud or error.
maupun kesalahan.
Dalam penyusunan laporan keuangan, Manajemen In preparing of the financial statements, the
bertanggung jawab untuk menilai kemampuan Bank Management are responsible for assessing the Bank's
dalam mempertahankan kelangsungan usahanya, ability to maintain its business continuity, disclosing,
mengungkapkan, sesuai dengan kondisinya, hal-hal in accordance with the conditions, matters relating to
yang berkaitan dengan kelangsungan usaha, dan business continuity, and using the going concern
menggunakan basis akuntansi kelangsungan usaha, accounting basis, unless the Management has the
kecuali Manajemen memiliki intensi untuk melikuidasi intention to liquidate the Bank or terminate the
Bank atau menghentikan operasi, atau tidak memiliki business. operation, or have no realistic alternative
alternatif yang realistis selain melaksanakannya. but to carry it out.
Pihak yang bertanggung jawab atas tata kelola Those charged with governance are responsible for
bertanggung jawab untuk mengawasi proses pelaporan overseeing the Bank's financial reporting process.
keuangan Bank.
TANUBRATA SUTANTO FAHMI BAMBANG & REKAN
Tanubrata Sutanto Fahmi Bambang & Rekan (Certified Public Accountant), an Indonesian partnership, is a member of BDO International Limited, a UK
company limited by guarantee, and forms part of the international BDO network of independent member firms.
Page 660
IBDO
Halaman 6 Page 6
Tanggung jawab auditor terhadap Audit atas laporan Auditors’ responsibility for the audit of financial
keuangan statements
Tujuan kami adalah untuk memperoleh keyakinan Our objective is to obtain reasonable assurance about
memadai tentang apakah laporan keuangan secara whether the financial statements as a whole are free
keseluruhan bebas dari kesalahan penyajian material, from material misstatement, whether due to fraud or
baik yang disebabkan oleh kecurangan maupun error, and to issue an auditors’ report that includes
kesalahan, dan untuk menerbitkan laporan auditor our opinion. Adequate assurance is a high level of
yang mencakup opini kami. Keyakinan memadai assurance, but is not a guarantee that an audit
merupakan suatu tingkat keyakinan tinggi, namun performed in accordance with the Standards of
bukan merupakan suatu jaminan bahwa audit yang Auditing will always detect material misstatements
dilaksanakan berdasarkan Standar Audit akan selalu when they exist. Misstatements may be due to fraud
mendeteksi kesalahan penyajian material ketika hal or error and are considered material if, individually
tersebut ada. Kesalahan penyajian dapat disebabkan or in the aggregate, it can be reasonably expected to
oleh kecurangan maupun kesalahan dan dianggap influence the economic decisions taken by users based
material jika, baik secara individual maupun secara on the financial statements.
agregat, dapat diekspektasikan secara wajar akan
mempengaruhi keputusan ekonomi yang diambil oleh
pengguna berdasarkan laporan keuangan tersebut.
Sebagai bagian dari suatu audit berdasarkan Standar As part of an audit based on the Auditing Standards,
Audit, kami menerapkan pertimbangan profesional dan we exercise professional judgment and maintain
mempertahankan skeptisisme profesional selama professional skepticism throughout the audit. We
audit. Kami juga: also:
• Mengidentifikasi dan menilai risiko kesalahan • Identify and assess the risks of material
penyajian material dalam laporan keuangan, baik misstatement of the financial statements,
yang disebabkan oleh kecurangan maupun whether due to fraud or error, design and perform
kesalahan, mendesain dan melaksanakan prosedur audit procedures that are responsive to these
audit yang responsif terhadap risiko tersebut, serta risks, and obtain sufficient appropriate audit
memperoleh bukti audit yang cukup dan tepat evidence to provide a basis for our opinion. The
untuk menyediakan basis bagi opini kami. Risiko risk of not detecting a material misstatement due
tidak terdeteksinya kesalahan penyajian material to fraud is higher than that caused by error, as
yang disebabkan oleh kecurangan lebih tinggi dari fraud may involve collusion, forgery, omission,
yang disebabkan oleh kesalahan, karena misstatement, or neglect of internal control.
kecurangan dapat melibatkan kolusi, pemalsuan,
penghilangan secara sengaja, pernyataan salah,
atau pengabaian pengendalian internal.
• Memperoleh suatu pemahaman tentang Obtain an understanding of internal control
pengendalian internal yang relevan dengan audit relevant to the audit in order to design audit
untuk mendesain prosedur audit yang tepat sesuai procedures that are appropriate in the
kondisinya, tetapi bukan untuk tujuan menyatakan circumstances, but not for the purpose of
opini atas keefektivitasan pengendalian internal expressing an opinion on the effectiveness of the
Bank. Bank's internal control.
TANUBRATA SUTANTO FAHMI BAMBANG & REKAN
Tanubrata Sutanto Fahmi Bambang & Rekan (Certified Public Accountant), an Indonesian partnership, is a member of BDO International Limited, a UK
company limited by guarantee, and forms part of the international BDO network of independent member firms.
Page 661
IBDO
Halaman 7 Page 7
Tanggung jawab auditor terhadap Audit atas laporan Auditors’ responsibility for the audit of financial
keuangan (Lanjutan) statements (Continued)
• Menyimpulkan ketepatan penggunaan basis • Conclude the appropriate use of the going concern
akuntansi kelangsungan usaha oleh Manajemen accounting basis by the Management and, based on
dan, berdasarkan bukti audit yang diperoleh, the audit evidence obtained, whether there is a
apakah terdapat suatu ketidakpastian material material uncertainty related to events or
yang terkait dengan peristiwa atau kondisi yang conditions that may cast significant doubt on the
dapat menyebabkan keraguan signifikan atas Bank's ability to continue as a going concern. When
kemampuan Bank untuk mempertahankan we conclude that there is a material uncertainty,
kelangsungan usahanya. Ketika kami we are required to draw attention in our auditors’
menyimpulkan bahwa terdapat suatu report to the relevant disclosures in the financial
ketidakpastian material, kami diharuskan untuk statements or, if such disclosures are inadequate,
menarik perhatian dalam laporan auditor kami ke to determine whether it is necessary to modify our
pengungkapan terkait dalam laporan keuangan opinion. Our conclusions are based on the audit
atau, jika pengungkapan tersebut tidak memadai, evidence obtained up to the date of our
harus menentukan apakah perlu untuk auditors’report. However, future events or
memodifikasi opini kami. Kesimpulan kami conditions may cause the Bank to be unable to
didasarkan pada bukti audit yang diperoleh hingga continue as a going concern.
tanggal laporan auditor kami. Namun, peristiwa
atau kondisi masa depan dapat menyebabkan Bank
tidak dapat mempertahankan kelangsungan usaha.
• Mengevaluasi ketepatan kebijakan akuntansi yang • Evaluate the appropriateness of the accounting
digunakan serta kewajaran estimasi akuntansi dan policies used and the reasonableness of accounting
pengungkapan terkait yang dibuat oleh estimates and related disclosures made by the
Manajemen. Management.
• Mengevaluasi penyajian, struktur, dan isi laporan • Evaluate the overall presentation, structure and
keuangan secara keseluruhan, termasuk content of the financial statements, including their
pengungkapannya, dan apakah laporan keuangan disclosures, and whether the financial statements
mencerminkan transaksi dan peristiwa yang reflect the underlying transactions and events in a
mendasarinya dengan suatu cara yang mencapai manner that achieves fair presentation.
penyajian wajar.
Kami mengkomunikasikan kepada pihak yang We communicate to those charged with governance
bertanggung jawab atas tata kelola mengenai, antara regarding, such as, the planned scope and timing of
lain, ruang lingkup dan saat yang direncanakan atas the audit, as well as significant audit findings,
audit, serta temuan audit signifikan, termasuk setiap including any significant deficiencies in internal
defisiensi signifikan dalam pengendalian internal yang control identified by us during the audit.
teridentifikasi oleh kami selama audit.
Kami juga memberikan suatu pernyataan kepada pihak We also provide a statement to those charged with
yang bertanggung jawab atas tata kelola bahwa kami governance that we have complied with the relevant
telah mematuhi ketentuan etika yang relevan mengenai ethical requirements regarding independence, and
independensi, dan mengkomunikasikan seluruh communicate all relationships, and other matters that
hubungan, serta hal-hal lain yang dianggap secara wajar we reasonably deem to affect our independence, and
berpengaruh terhadap independensi kami, dan jika where relevant, related safeguards.
relevan, pengamanan terkait.
TANUBRATA SUTANTO FAHMI BAMBANG & REKAN
Tanubrata Sutanto Fahmi Bambang & Rekan (Certified Public Accountant), an Indonesian partnership, is a member of BDO International Limited, a UK
company limited by guarantee, and forms part of the international BDO network of independent member firms.
Page 662
IBDO
Halaman 8 Page 8
Tanggung jawab auditor terhadap Audit atas laporan Auditors’ responsibility for the audit of financial
keuangan (Lanjutan) statements (Continued)
Dari hal-hal yang dikomunikasikan kepada pihak yang In terms of matters communication to those charged
bertanggung jawab atas tata kelola, kami menentukan with governance, we determine those matters which
hal-hal tersebut yang paling signifikan dalam audit atas are most significant in the audit of the current period's
laporan keuangan periode kini dan oleh karenanya financial statements and therefore constitute the
menjadi hal audit utama. Kami menguraikan hal audit principal audit matters. We describe key audit matters
utama dalam laporan auditor kami, kecuali peraturan in our auditors’ report, unless law or regulation
perundang-undangan melarang pengungkapan publik prohibits public disclosure of the matter or when, in
tentang hal tersebut atau ketika, dalam kondisi yang very rare circumstances, we determine that a matter
sangat jarang terjadi, kami menentukan bahwa suatu should not be communicated in our report because the
hal tidak boleh dikomunikasikan dalam laporan kami adverse consequences of communicating it would be is
karena konsekuensi merugikan dari mengkomunikasikan reasonably expected to outweigh the public interest
hal tersebut akan diekspektasikan secara wajar benefit of the communication.
melebihi manfaat kepentingan publik atas komunikasi
tersebut.
Kantor Akuntan Publik
TANUBRATA SUTANTO FAHMI BAMBANG & Rekan
E.Wisnu Susilo Broto, SE, Ak, M.Ak, CPA, CA
NIAP AP. 0117/
License No. AP. 0117
27 Februari 2026/ 27 February 2026
TANUBRATA SUTANTO FAHMI BAMBANG & REKAN
Tanubrata Sutanto Fahmi Bambang & Rekan (Certified Public Accountant), an Indonesian partnership, is a member of BDO International Limited, a UK
company limited by guarantee, and forms part of the international BDO network of independent member firms.
Page 663
Page 664
20 Laporan Tahunan Terintegrasi
25 Integrated Report
PT Bank Maspion Indonesia Tbk
Pakuwon Tower,
Tunjungan Plaza 6 Lt. 32 & 33
Jl. Embong Malang No. 21-31,
Kelurahan Kedungdoro, Kecamatan Tegalsari
Surabaya 60261
Telp. +62 31 985 88789
Email : corsec@bankmaspion.co.id
Names mentioned 223 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Bank Maspion
p.2 ×86
unresolved
org
KASIKORN VISION FINANCIAL COMPANY PTE. LTD.
p.2
unresolved
org
KASIKORNBANK PUBLIC COMPANY LIMITED
p.2 ×3
unresolved
org
KASIKORN VISION FINANCIAL PTE. LTD.
p.2 ×3
unresolved
org
Bank Maspion’s
p.4 ×7
unresolved
person
Nominasi
· Komisaris
p.5
unresolved
org
Bank KBMI
p.20
unresolved
org
Bank Awards
p.21
unresolved
—
Individual’s Awards Infobank Bapak Viktor Ebenheizer Fanggidae
· Direktur
p.21 ×17
unresolved
org
Milik Negara. Three
p.21
unresolved
org
Bank Maspion Mrs. Diana Alim
p.21
unresolved
org
Bank Maspion Maspion
p.29
unresolved
org
Bank Indonesia
p.31 ×17
unresolved
org
Bank Menyikapi
p.33
unresolved
person
Charoensiddhi
· Direktur Utama
p.36 ×3
unresolved
—
Marketing Endah Winarni
· Direktur
p.36 ×5
unresolved
org
Financial Services Authority
p.36 ×24
unresolved
org
Bank Maspion. Ke
p.37
unresolved
org
Indonesia Stock Exchange
p.40 ×3
unresolved
person
Soetjipto
· Notaris
p.40
unresolved
org
Menteri Kehakiman Republik Indonesia
p.40
unresolved
org
Pengadilan Negeri Surabaya
p.40
unresolved
person
Notary Soetjipto
· Notaris
p.40
unresolved
org
Minister of Justice
p.40
unresolved
org
Surabaya District Court
p.40
unresolved
org
Bank Indonesia Certificate
p.44
unresolved
org
Bank Emphasizing
p.50
unresolved
org
Bank Kesuksesan Bersama
p.50
unresolved
org
Bank Promoting
p.50
unresolved
org
Bank Maspion’s Internet Banking. The Giro Maspion. Rekening
p.51
unresolved
org
Bank Garansi
p.56
unresolved
org
Bank Standard
p.57
unresolved
person
K.H. Zainul Arifin
p.58 ×3
unresolved
person
K.H. Fachrudin Tanah Abang
p.59 ×2
unresolved
org
PT Maspion Kencana
p.60
unresolved
person
Denpasar
p.61
unresolved
org
Bank Nasional FKLJKD Forum Komunikasi Lembaga Jasa Keuangan
p.61
unresolved
org
Musyawarah Perbankan Daerah
p.61
unresolved
person
Forum Komunikasi
· Direktur
p.61
unresolved
person
M. Pujiono Santoso
· Komisaris Independen
p.62
unresolved
person
Sukmana
· Komisaris Independen
p.64 ×2
unresolved
org
True Corporation
p.65 ×2
unresolved
org
Kasikorn Bank Public Company Limited
p.65 ×12
unresolved
org
Kasikorn Vision CO. LTD
p.65 ×2
unresolved
org
Executive Vice President Kasikorn Bank Public Company Limited
p.65 ×2
unresolved
person
She
· Komisaris
p.66
unresolved
org
PT Marindo Boga
p.66 ×4
unresolved
person
Asisten
· Direktur
p.66 ×2
unresolved
org
PT Willowtree Capital
p.67 ×6
unresolved
org
PT Willowtree Energy
p.67 ×4
unresolved
org
PT Willowtree
p.67
unresolved
org
PT Willowtree Energy Cikaok
p.67 ×3
unresolved
org
Shanghai Banking Corporation
p.68 ×2
unresolved
org
Deputy Treasurer Bangkok Bank Limited
p.68 ×2
unresolved
org
Bank Mitsubishi Buana
p.68 ×2
unresolved
person
Certification Institute
· Komisaris Independen
p.69
unresolved
org
PT Bank Pasific
p.69 ×2
unresolved
org
PT Bank Subentra
p.69 ×2
unresolved
org
PT Varia Intra Finance
p.69 ×2
unresolved
org
PT Bank Nusa Nasional
p.69 ×2
unresolved
org
Bank Niaga Tbk
p.70 ×6
unresolved
org
PT CIMB Niaga Tbk
p.70 ×4
unresolved
org
Niaga Tbk
p.70 ×5
unresolved
org
SCB Securities Co., Ltd.
p.72 ×2
unresolved
org
Goldman Sachs Asia LLC
p.72 ×2
unresolved
org
Krungsri Asset Management Co., Ltd.
p.72 ×2
unresolved
org
Bank Lippo Tbk
p.73 ×6
unresolved
org
Bank Jakarta Branch
p.74
unresolved
org
Bank Thailand
p.74
unresolved
org
Bank Thailand Branch
p.74
unresolved
org
Bank NA
p.74 ×2
unresolved
org
PT Aurionpro Solutions
p.74 ×2
unresolved
person
Viktor Ebenheizer | (2019).
Fanggidae
p.75
unresolved
org
HSBC Ltd.
p.75 ×2
unresolved
org
Bank ANZ Indonesia
p.75 ×2
unresolved
org
PT ANZ Panin Bank
p.76 ×2
unresolved
org
Credit Portfolio Management Indonesia ABN AmroBank N.V.
p.76 ×2
unresolved
org
PT Sucorinvest Central Gani
p.76 ×2
unresolved
org
OCBC NISP Tbk
p.76 ×4
unresolved
org
PT Sarana Multi Infrastructure
p.77 ×2
unresolved
org
Bank Universal
p.78 ×2
unresolved
org
PT Kertarajasa Raya
p.80
unresolved
org
PT Bank Commonwealth
p.80 ×11
unresolved
org
PT Sekur Inti Permata
p.81
unresolved
person
Deasy Wulaningsih
p.81
unresolved
org
PT Astra Internasional Tbk-Toyota Sales Operation
p.81
unresolved
org
Astra Internasional Tbk
p.81
unresolved
org
PT UOB Indonesia
p.81 ×2
unresolved
org
PT Bank Andara
p.81
unresolved
org
PT AXA Services Indonesia
p.82 ×2
unresolved
org
PT AXA Mandiri Financial Services
p.82
unresolved
org
PT Bank Ekonomi Raharja
p.82 ×3
unresolved
org
PT FWD Life Indonesia
p.82
unresolved
org
PT FWD Insurance Indonesia
p.82
unresolved
org
PT Astra Microtronics Technology
p.82
unresolved
org
PT BASF Indonesia
p.82
unresolved
org
PT ACTS
p.83
unresolved
org
PT Visiniaga Mitra Kreasindo
p.83
unresolved
org
PT Bank Dharmala
p.83
unresolved
org
PT Central Asia Raya Life Insurance
p.83
unresolved
org
PT Kalbe Indonesia Land
p.83
unresolved
org
PT Rabobank International Indonesia
p.83 ×2
unresolved
org
BDO Tanubrata Sutanto Fahmi dan Rekan
p.84
unresolved
org
PT Sinarmas Agro Resources
p.84
unresolved
org
Technology Tbk
p.84
unresolved
org
Bank CTBC Indonesia Tbk
p.84 ×5
unresolved
org
PT Bank Commonwealth Indonesia
p.84
unresolved
org
PT. Bank Rabobank International Indonesia
p.84 ×4
unresolved
org
PT Wangta Agung
p.85
unresolved
org
PT Nipsea Paint
p.85
unresolved
org
PT Bank Mega Syariah
p.85
unresolved
org
Bank Muamalat Indonesia Tbk
p.85 ×2
unresolved
org
PT Azecotama
p.85
unresolved
org
PT HMM
p.85
unresolved
org
Syam & Partners
p.85
unresolved
org
PT Adya Buana Persada
p.86
unresolved
org
PT Bank Buana Indonesia
p.86 ×3
unresolved
org
PT Bank UOB Buana
p.86 ×4
unresolved
org
Maybank Indonesia Tbk
p.87 ×2
unresolved
org
Bank International Indonesia
p.87
unresolved
org
Bank Agris
p.87
unresolved
org
PT Bank Syariah Mandiri
p.87
unresolved
org
PT Samsung Electronic Indonesia
p.88
unresolved
org
PT EMS Paramitra
p.88
unresolved
org
PT Talkindo Selaksa Anugrah
p.88
unresolved
org
PT True Spices Indonesia
p.88
unresolved
org
PT Kawan Cicil Teknologi Utama
p.88
unresolved
org
PT KEB Hana Indonesia
p.89
unresolved
org
PT Bank ICBC Indonesia
p.89 ×3
unresolved
org
PT Bank Sahabat Sampoerna
p.90
unresolved
org
PT Serena Energy
p.90
unresolved
org
Bank Internasional Indonesia Tbk
p.90 ×2
unresolved
org
PT South East Asia Bank
p.93
unresolved
org
PT Multi Pratama Jaya
p.93
unresolved
org
Walpax Co. Ltd
p.93
unresolved
org
Bank Panin Indonesia Tbk
p.93 ×2
unresolved
org
PT Mitra Griya Indojaya
p.93
unresolved
org
Kasikorn Vision Vision Financial Company Pte. Ltd.
p.96
unresolved
org
KASIKORNBANK KASIKORNBANK PUBLIC COMPANY LIMITED
p.96
unresolved
org
Ministry of Law and Human Rights
p.96
unresolved
org
Bank Indonesia’s
p.157
unresolved
org
PT Dunamis
p.157 ×2
unresolved
—
Pokok Pelaksanaan Tug
· Direktur
p.172
unresolved
org
Bank Secrecy.
p.173
unresolved
org
Bank Financial Reporting. STRONGER Through
p.173
unresolved
person
Meetings
· Direktur
p.175
unresolved
org
Bank Audit Committee Charter.
p.175
unresolved
org
Bank Guidelines
p.175
unresolved
org
Bank Maspion. RUPS
p.175
unresolved
org
Bank Maspion. The GMS
p.175
unresolved
org
Bank Maspion Head Office
p.176
unresolved
org
Akuntan Publik Tanubrata Sutanto Fahmi Bambang & Rekan
p.177
unresolved
org
Public Accounting Firm Tanubrata Sutanto Fahmi Bambang & Partners
p.177
unresolved
person
ALAN JENVIPHAKUL Independent
· Komisaris Independen
p.179 ×19
unresolved
person
PARDI KENDY Independent
· Komisaris Independen
p.179 ×19
unresolved
person
KASEMSRI
p.179
unresolved
person
IIS HERIJATI Operations
p.179 ×2
unresolved
person
VIKTOR EBENHEIZER Compliance
p.179 ×2
unresolved
person
FANGGIDAE
· Director
p.179
unresolved
person
JUNITA Business
p.180
unresolved
person
WANGSADINATA
· Director
p.180
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