Source file signed link, expires in 15 minutes
Extracted text 616
Page 1
ONE FIFGROUP TO BE THE ONE 2025 Laporan Tahunan Annual Report
Page 2
2025
Laporan Tahunan
Annual Report
ONE FIFGROUP
TO BE THE ONE
Penjelasan Tema
Laporan Tahunan 2025
Theme Explanation of 2025 Annual Report
Integrasi yang menyeluruh di seluruh lini organisasi menjadi Comprehensive integration across all lines of the organization
fondasi dalam mempercepat transformasi dan memperkuat is the foundation for accelerating transformation and reinforcing
daya saing Perseroan. Keselarasan strategi, kolaborasi lintas the Company's competitiveness. Strategic alignment, cross-
fungsi, serta penerapan tata kelola yang disiplin memastikan functional collaboration, and disciplined governance ensure
setiap ekspansi dijalankan secara terukur dan prudent sehingga that every expansion is executed in a measured and prudent
perusahaan bergerak sebagai satu kesatuan yang solid dan manner, enabling the company to move forward as a solid and
terarah. Inovasi berkelanjutan dengan pendekatan berbasis focused entity. Continuous innovation with a customer lifecycle-
customer lifecycle memperkuat relevansi solusi di setiap based approach strengthens the relevance of solutions at every
tahap kebutuhan pelanggan, sekaligus membangun loyalitas stage of customer needs, while building loyalty and long-term
dan nilai jangka panjang. Dukungan teknologi digital turut value. Digital technology support also enhances customer
meningkatkan kualitas pengalaman pelanggan, efisiensi proses, experience quality, process efficiency, and organizational
serta produktivitas organisasi. Dengan menerapkan struktur productivity. By implementing a robust governance structure,
tata kelola yang robust, budaya kolaboratif, dan fokus pada a collaborative culture, and a focus on operational excellence,
keunggulan operasional, Perseroan menegaskan komitmennya the Company reaffirms its commitment to being the top choice
untuk menjadi pilihan utama di industri, sekaligus menciptakan in the industry, while creating sustainable growth and consistent
pertumbuhan berkelanjutan dan nilai tambah yang konsisten added value for all stakeholders.
bagi seluruh pemangku kepentingan.
ii LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 3
Keberlanjutan Tema
Theme Continuity
Leaping Together into the Future
20 Perjalanan panjang Perseroan menuju keberlanjutan usaha membutuhkan
kesabaran, ketekunan, dan kemauan dari segenap insan karyawan untuk
24 menginvestasikan waktu, pikiran dan tenaga sebagai satu tim yang solid. Proses
ini tentunya melibatkan pembelajaran yang berkelanjutan, adaptasi, serta kemauan
dari seluruh insan FIFGROUP untuk bersama-sama melompat ke arah tujuan
yang sama. Dengan semangat “Leaping Together into the Future”, Perseroan
terus berusaha membangun kolaborasi dan mendorong setiap individu untuk
berkontribusi lebih besar bagi kemajuan Perseroan agar dapat memetik hasil
yang manis dan merangkul pertumbuhan yang lebih baik di hari ini ataupun di
masa depan.
The Company’s long journey towards business sustainability requires patience,
perseverance, and the willingness of all employees to invest time, thoughts, and
energy as a solid team. This process inevitably involves continuous learning, adaptation,
and a shared commitment from all FIFGROUP personnel to leap together towards the
same goal. With the spirit of “Leaping Together into the Future,” the Company strives
to foster collaboration and encourage each individual to contribute more significantly
to its progress. Through these efforts, the Company aims to reap the rewards and
embrace greater growth, both today and in the future.
20 Level Up the Race Empower Collaboration
for Sustainable Business Excellence
23 Tahun 2023 menghadirkan beragam tantangan yang menjadi katalis bagi
FIFGROUP untuk semakin level up dalam implementasi setiap strategi bisnis dan
nilai kompetitif yang dimiliki. Strategi untuk menjalin kolaborasi strategis dengan
berbagai pihak serta pemanfaatan teknologi yang mumpuni terus didorong sebagai
kunci utama sehingga mampu meningkatkan kinerja keuangan dan operasional
sekaligus memberikan nilai tambah bagi konsumen. Dengan fokus pada efisiensi,
inovasi, dan tata kelola, Perseroan menjadi entitas yang lebih agile sehingga
mampu melaju menegaskan keunggulan dan mewujudkan kinerja berkelanjutan
bersama seluruh pemangku kepentingan.
The year 2023 brought forth diverse challenges that served as catalysts for FIFGROUP to
further level up its business strategy implementation and its competitive edge. Strategic
collaboration with qualified partners and state-of-the-art technology utilization were
key factors to enhance financial and operational performance while providing added
value to customers. Through the focus on efficiency, innovation, and governance, the
Company became a more agile entity, capable of advancing excellence and achieving
business sustainability alongside all stakeholders.
20 Embracing Resilient Collaboration Strive for Sustainability
22
Portofolio bisnis Perseroan yang tetap tumbuh di tengah tantangan ekonomi pada
industri pembiayaan di sepanjang tahun 2022 didorong oleh kolaborasi strategis
dengan berbagai pihak serta pemanfaatan teknologi yang mumpuni sehingga
mampu meningkatkan kinerja keuangan dan operasional sekaligus memberikan
nilai tambah bagi konsumen. Faktor kunci keberhasilan tersebut menjadi fondasi
yang kuat bagi Perseroan untuk melakukan ekspansi bisnis pembiayaan sehingga
tercapai pertumbuhan bisnis dan profitabilitas yang berkelanjutan dengan kualitas
aset produktif yang terjaga dengan baik.
The Company’s business portfolio continued to grow amidst rising economic challenges
in the financing industry throughout 2022, which is boosted by strategic collaboration
with various partners and technology utilization to enhance financial and operational
performance while providing added value to customers. These key success factors
had become a strong foundation for the Company to expand its financing business to
achieve sustainable business and profitability growth with well maintained productive
asset quality.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 01
Page 4
Daftar Isi
Table of Contents
Profil
03
ii Penjelasan Tema Laporan 122 Struktur Grup Perusahaan
Tahunan 2025
Perusahaan
Company Group Structure
Theme Explanation of 2025
123 Kronologis Pencatatan Saham
Annual Report Company Profile Shares Listing Chronology
01 Keberlanjutan Tema
Theme Continuity 124 Kronologis Pencatatan Obligasi atau
66 Informasi Umum dan Identitas Efek Lainnya
02 Daftar Isi Perseroan Chronology of Bond or Other
Table of Contents General Information and Company Securities Listing
Identity
132 Informasi Penggunaan Jasa Akuntan
68 Sekilas Tentang Perseroan Publik (AP) dan Kantor Akuntan
Kilas Kinerja
01
Overview of the Company Publik (KAP)
Information on the Use of Public
71 Logo Perusahaan
Performance The Company’s Logo
Accountant (AP) and Public
Highlights Accounting Firm (KAP) Services
72 Jejak Langkah Perusahaan
133 Lembaga dan/atau Profesi
Milestones Penunjang
06 Ikhtisar Kinerja Keuangan
76 Visi, Misi, dan Budaya Perusahaan Supporting Institutions and/or
Financial Highlights Vision, Mission, and Corporate Professions
10 Ikhtisar Operasional Culture
135 Informasi pada Situs Web
Operational Highlights
78 Kegiatan Usaha Information on the Website
12 Ikhtisar Saham Business Activities
Shares Highlights
80 Wilayah Operasional
13 Ikhtisar Obligasi Operational Area
Tinjauan
04
Bonds Highlights
96 Struktur Organisasi
16 Peringkat Perusahaan
Corporate Ratings
Organizational Structure
Pendukung
98
Bisnis
Daftar Keanggotaan Asosiasi
17 Penghargaan dan Sertifikasi List of Association Membership
Awards and Certifications
99 Informasi Perubahan Komposisi Business Support Review
23 Peristiwa Penting Tahun 2025 Direksi Tahun 2025
Important Events in 2025 Information Changes in the
Composition of the Board of
140 Sumber Daya Manusia
Human Capital
Directors in 2025
167 Teknologi Informasi
100 Profil Direksi
02
Information Technology
Laporan Board of Directors Profile
Manajemen 107 Informasi Perubahan Komposisi
Dewan Komisaris Tahun 2025
Management Report Information Changes in the
Composition of the Board of
05
Commissioners in 2025
41 Laporan Dewan Komisaris
108 Profil Dewan Komisaris
Analisis dan
Board of Commissioners’ Report
Board of Commissioners Profile Pembahasan
51 Laporan Direksi
Board of Directors’ Report 116 Demografi Karyawan Manajemen
Employee Demography Management
62 Surat Pernyataan Anggota Dewan
Komisaris tentang Tanggung Jawab 118 Struktur dan Komposisi Pemegang Discussion and Analysis
atas Laporan Tahunan 2025 PT Saham
Federal International Finance Structure and Composition of
Board of Commissioners Statements Shareholders 176 Perkembangan Ekonomi Global
Global Economic Development
on the Responsibility for PT Federal 120 Informasi Pemegang Saham Utama
International Finance Annual Report dan/atau Pengendali 180 Perkembangan Ekonomi Nasional
Year 2025 Information on Majority and/or dan Industri Pembiayaan di
Controlling Shareholders Indonesia
63 Surat Pernyataan Anggota Direksi
National Economy and the
tentang Tanggung Jawab atas
Laporan Tahunan 2025 PT Federal
121 Daftar Entitas Anak dan/atau Development of the Financing
Perusahaan Asosiasi Industry
International Finance List of Subsidiaries and/or Associated
Board of Directors Statements on Companies
the Responsibility for PT Federal
International Finance Annual Report
Year 2025
02 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 5
185 Tinjauan Operasi per Segmen Usaha 316 Kebijakan Nominasi dan Remunerasi 429 Transparansi Produk dan
dan Informasi Segmen Usaha Dewan Komisaris, Direksi, dan Penggunaan Data Debitur
Operations Review by Business Dewan Pengawas Syariah Product Transparency and Use of
Segment and Business Segment Nomination and Remuneration Policy Debtors’ Data
Information for the Board of Commissioners,
Board of Directors, and Sharia 431 Kode Etik dan Budaya Perseroan
189 Tinjauan Bisnis per Segmen
Supervisory Board Code of Conduct and Corporate
Geografis Culture
Business Overview by Geographical 323 Kebijakan Keberagaman Komposisi
Segment Dewan Komisaris dan Direksi 434 Sistem Pelaporan Pelanggaran
Diversity Policy Composition of Whistleblowing System
191 Tinjauan Keuangan
the Board of Commissioners and
Financial Review 438 Kebijakan Anti-Korupsi dan
Directors Penyuapan
204 Informasi Keuangan Material 326 Pengungkapan Hubungan Afiliasi Anti-Corruption and Bribery Policy
Lainnya Anggota Dewan Komisaris, Direksi,
Other Material Financial Information 442 Penyediaan Dana untuk Kegiatan
dan Pemegang Saham Utama Sosial dan Kegiatan Politik
Disclosure of Affiliated Relationships Provision of Funds for Social and
of Members of the Board of Political Activities
Commissioners, Board of Directors,
06
444 Kebijakan Penanganan Pengaduan
Tata Kelola and Majority Shareholders
Konsumen
Perusahaan 328 Komite-Komite Pendukung di bawah
Dewan Komisaris
Policy of Consumer Complaint
Handling
Corporate Governance Supporting Committees under the
Board of Commissioners 449 Perlindungan Hak Kreditur
Protection of Creditors' Rights
232 Komitmen Manajemen terhadap 357 Komite-Komite Pendukung di bawah
Penerapan GCG Direksi 449 Integritas Pelaporan dan Sistem
Supporting Committees under the Teknologi Informasi
Management Commitment to GCG Integrity of Reporting and Information
Implementation Board of Directors
Technology Systems
233 Dasar Hukum atau Landasan 372 Sekretaris Perusahaan
Penerapan GCG Corporate Secretary 450 Kebijakan Pengadaan Barang
dan Jasa
Legal Basis or Foundation for the 377 Unit Audit Internal Purchasing Policy for Goods and
Implementation of GCG Internal Audit Unit Services
236 Prinsip-Prinsip Dasar GCG 387 Audit Eksternal 459 Kebijakan Pengungkapan Saham
Basic Principles of GCG External Audit Anggota Direksi dan Dewan
239 Roadmap Penerapan GCG Komisaris
390 Sistem Pengendalian Internal (SPI) Policy on Disclosure of Shares
Roadmap for GCG Implementation Internal Control System (SPI)
Held by Members of The Board
242 Keterkaitan Penerapan GCG 395 Manajemen Risiko of Directors and Board of
terhadap Kinerja Perseroan Risk Management Commissioners
Relationship Between GCG
Implementation and the Company’s 406 Fungsi Kepatuhan 460 Rencana Strategis FIFgroup
Performance Compliance Function FIFgroup Strategic Plan
242 Struktur dan Mekanisme GCG 410 Program Anti Pencucian Uang 461 Praktik Bad Governance
GCG Structure and Mechanism dan Pencegahan Pendanaan Bad Governance Practices
Terorisme (APU PPT) & Pencegahan
244 Penilaian GCG Tahun 2025 Pendanaan Proliferasi Senjata 461 Pedoman Peraturan
GCG Assessment In 2025 Pemusnah Massal (PPPSPM) Perdagangan Efek
Anti-Money Laundering and Counter- Securities Dealing Rules Guidelines
249 Rapat Umum Pemegang Saham
(“RUPS”) Terrorism Financing (AML/CFT) & 463 Penyimpangan Internal
General Meeting of Shareholders Counter-Proliferation Financing (CPF) Internal Misconduct
("GMS") Program
264 Dewan Komisaris 416 Perkara Hukum
Board of Commissioners Legal Cases
286 Komisaris Independen 417 Sanksi Administratif
Independent Commissioners Administrative Sanctions 464 Laporan Keberlanjutan
Sustainability Report
291 Direksi 418 Kerangka Governansi, Pengelolaan
dan Pengendalian Aspek Perpajakan 465 Laporan Keuangan Audit
Board of Directors
Governance, Management, and Audited Financial Statements
306 Dewan Pengawas Syariah Control Framework for Taxation
Sharia Supervisory Board
419 Akses Informasi dan Data Perseroan
315 Penilaian Kinerja Dewan Komisaris Access to Company Information and
dan Direksi Data
Performance Assessment of the
Board of Commissioners and 428 Transparansi dan Kondisi Keuangan
dan Non-Keuangan
Directors
Transparency and Financial and Non-
Financial Conditions
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 03
Page 6
04 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 7
Kilas
Kinerja
Performance Highlights
01
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 05
Page 8
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Ikhtisar
Kinerja Keuangan
Financial Highlights
Laporan Posisi Keuangan
Statements of Financial Position
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
(Expressed in million Rupiah, unless otherwise stated)
Uraian 2025 2024 2023 2022 2021* Description
Kas dan setara kas 397.852 304.180 612.439 618.239 901.183 Cash and cash equivalents
Piutang pembiayaan konsumen- 46.958.874 39.902.300 33.793.190 31.271.743 30.254.167 Consumer financing
setelah dikurangi penyisihan receivables-net of allowance for
kerugian penurunan nilai impairment losses
Aset yang diperoleh untuk 2.543.642 3.681.599 3.064.456 885.550 210.102 Asset acquired for
ijarah-setelah dikurangi ijarah-net of accumulated
akumulasi penyusutan depreciation
Piutang lain-lain-setelah 393.967 350.611 192.181 119.387 89.245 Other receivables-net of
dikurangi penyisihan kerugian allowance for impairment
penurunan nilai losses
Beban dibayar dimuka 175.747 131.342 147.498 68.564 103.819 Prepayments
Klaim atas restitusi pajak 7.680 11.844 55.178 65.623 71.932 Claim for tax refund
Aset derivatif 148.858 197.590 195.833 403.703 9.014 Derivatives assets
Investasi pada entitas asosiasi 63.312 37.257 57.559 78.120 25.154 Investment in associate
Aset pajak tangguhan-bersih 240.168 208.939 297.040 343.804 351.339 Deferred tax assets-net
Aset tetap-setelah dikurangi 947.639 855.549 753.520 687.723 635.383 Fixed assets-net of
akumulasi penyusutan accumulated depreciation
JUMLAH ASET 51.877.739 45.681.211 39.168.894 34.542.456 32.651.338 TOTAL ASSETS
Jumlah Aset Piutang Pembiayaan Konsumen - Bersih
Total Assets Consumer Financing Receivables - Net
disajikan dalam jutaan Rupiah | expressed in millions of Rupiah disajikan dalam jutaan Rupiah | expressed in millions of Rupiah
2025 51.877.739 2025 46.958.874
2024 45.681.211 2024 39.902.300
2023 39.168.894 2023 33.793.190
2022 34.542.456 2022 31.271.743
2021 32.651.338 2021 30.254.167
06 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 9
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Uraian 2025 2024 2023 2022 2021* Description
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
Utang penyalur kendaraan 129.832 170.339 409.575 512.275 584.125 Dealer payables
Utang premi asuransi 585.445 505.821 533.460 554.609 571.965 Insurance premium payables
Akrual 575.866 533.044 636.123 979.874 1.108.704 Accruals
Utang pajak 538.702 409.028 453.575 434.747 392.947 Taxes payable
Utang lain-lain 217.535 212.083 177.196 179.375 197.375 Other payables
Liabilitas derivatif 25.954 6.398 13.717 14.393 245.093 Derivative liabilities
Pinjaman 24.729.091 22.736.202 17.171.913 15.039.391 13.359.544 Borrowings
Surat berharga 10.273.447 8.620.483 8.215.088 5.459.273 6.666.870 Securities
yang diterbitkan: issued:
- Obligasi - Bonds
Liabilitas imbalan kerja 363.795 312.100 267.191 247.002 273.050 Employee benefit obligations
JUMLAH LIABILITAS 37.439.667 33.505.498 27.877.838 23.420.939 23.399.673 TOTAL LIABILITIES
JUMLAH EKUITAS 14.438.072 12.175.713 11.291.056 11.121.517 9.251.665 TOTAL EQUITY
JUMLAH LIABILITAS DAN 51.877.739 45.681.211 39.168.894 34.542.456 32.651.338 TOTAL LIABILITIES
EKUITAS AND EQUITY
Catatan | Note:
* Tidak dikonsolidasi sejak tanggal 1 Juli 2021 | Not consolidated since July 1, 2021
Jumlah Liabilitas Jumlah Ekuitas
Total Liabilities Total Equity
disajikan dalam jutaan Rupiah | expressed in millions of Rupiah disajikan dalam jutaan Rupiah | expressed in millions of Rupiah
2025 37.439.667 2025 14.438.072
2024 33.505.498 2024 12.175.713
2023 27.877.838 2023 11.291.056
2022 23.420.939 2022 11.121.517
2021 23.399.673 2021 9.251.665
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 07
Page 10
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Laporan Laba Rugi dan Penghasilan Komprehensif Lain
Statements of Profit or Loss and Other Comprehensive Income
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
(Expressed in million Rupiah, unless otherwise stated)
Uraian 2025 2024 2023 2022 2021* Description
Jumlah penghasilan 13.514.572 12.153.904 10.416.484 8.963.160 8.840.422 Total income
Beban usaha (3.256.854) (2.945.353) (2.496.902) (2.325.992) (2.370.868) Operating expenses
Beban bunga dan keuangan (2.463.428) (2.095.510) (1.579.495) (1.245.696) (1.717.934) Interest and financing charges
Penyisihan kerugian penurunan (1.370.569) (1.058.091) (810.138) (1.116.420) (1.328.368) Allowance for impairment
nilai pembiayaan konsumen losses of consumer financing
Rugi entitas asosiasi (24.007) (20.282) (20.605) (22.101) (15.969) Loss from investment in
associate
Beban penurunan nilai lain-lain (446.210) (363.281) (235.891) (172.842) (228.663) Other impairment charges
Jumlah beban (7.561.068) (6.482.517) (5.143.031) (4.883.051) (5.661.802) Total expenses
LABA SEBELUM PAJAK 5.953.504 5.671.387 5.273.453 4.080.109 3.178.620 PROFIT BEFORE INCOME TAX
PENGHASILAN
BEBAN PAJAK PENGHASILAN (1.320.875) (1.255.853) (1.166.062) (906.449) (711.213) INCOME TAX EXPENSE
LABA BERSIH 4.632.629 4.415.534 4.107.391 3.173.660 2.467.407 NET INCOME
(KERUGIAN)/PENGHASILAN (116.270) (16.317) 30.308 86.112 138.773 OTHER COMPREHENSIVE
KOMPREHENSIF LAIN TAHUN (LOSS)/INCOME FOR
BERJALAN, SETELAH PAJAK THE YEAR, NET OF TAX
JUMLAH PENGHASILAN 4.516.359 4.399.217 4.137.699 3.259.772 2.606.180 TOTAL COMPREHENSIVE
KOMPREHENSIF TAHUN INCOME FOR THE YEAR,
BERJALAN, SETELAH PAJAK NET OF TAX
Laba bersih yang diatribusikan kepada: Net income attributable to:
Entitas induk 4.632.629 4.415.534 4.107.391 3.173.660 2.468.058 Parent company
Kepentingan non-pengendali - - - - (651) Non-controlling interest
4.632.629 4.415.534 4.107.391 3.173.660 2.467.407
Jumlah penghasilan komprehensif yang diatribusikan kepada: Total comprehensive income attributable to:
Entitas induk 4.516.359 4.399.217 4.137.699 3.259.772 2.606.831 Parent company
Kepentingan non-pengendali - - - - (651) Non-controlling interest
4.516.359 4.399.217 4.137.699 3.259.772 2.606.180
LABA BERSIH PER SAHAM 16.545 15.770 14.669 11.335 8.812 EARNINGS PER SHARE
(Rupiah penuh) (full Rupiah amount)
Catatan | Note:
* Tidak dikonsolidasi sejak tanggal 1 Juli 2021 | Not consolidated since July 1, 2021
08 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 11
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Jumlah Penghasilan Laba Bersih
Total income Net Income
disajikan dalam jutaan Rupiah | expressed in millions of Rupiah disajikan dalam jutaan Rupiah | expressed in millions of Rupiah
2025 13.514.572 2025 4.632.629
2024 12.153.904 2024 4.415.534
2023 10.416.484 2023 4.107.391
2022 8.963.160 2022 3.173.660
2021 8.840.422 2021 2.467.407
Laporan Arus Kas
Statements of Cash Flows
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
(Expressed in million Rupiah, unless otherwise stated)
Uraian 2025 2024 2023 2022 2021* Description
Arus kas bersih (digunakan (594.101) (2.166.579) (650.966) 1.635.185 2.438.122 Net cash flows (used in)/
untuk)/diperoleh dari aktivitas provided by operating
operasi activities
Arus kas bersih digunakan (521.235) (485.684) (430.055) (463.811) (387.577) Net cash flows used in
untuk aktivitas investasi investing activities
Arus kas bersih diperoleh dari/ 1.209.837 2.344.712 1.075.729 (1.453.876) (2.872.864) Net cash flows provided by/
(digunakan untuk) aktivitas (used in) financing
pendanaan activities
Kenaikan/(penurunan) bersih 94.501 (307.551) (5.292) (282.502) (822.319) Net increase/(decrease) in cash
kas dan setara kas and cash equivalents
Penyesuaian atas selisih kurs (829) (708) (508) (442) (152) Foreign exchanges adjustment
dalam kas dan setara kas in cash and cash
equivalents
Kas dan setara kas pada awal 304.180 612.439 618.239 901.183 1.723.654 Cash and cash equivalents at
tahun beginning of year
Kas dan setara kas pada akhir 397.852 304.180 612.439 618.239 901.183 Cash and cash equivalents
tahun at end of year
Catatan | Note:
* Tidak dikonsolidasi sejak tanggal 1 Juli 2021 | Not consolidated since July 1, 2021
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 09
Page 12
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Rasio-Rasio Keuangan
Financial Ratios
Uraian 2025 2024 2023 2022 2021* Description
Imbal Hasil Aset 11,48% 12,42% 13,46% 11,81% 9,73% Return on Assets (ROA)
Imbal Hasil Ekuitas 32,09% 36,27% 36,38% 28,54% 26,67% Return on Equity (ROE)
Rasio Utang terhadap Aset 0,72x 0,73x 0,71x 0,68x 0,72x Debt to Assets Ratio (DAR)
Rasio Utang terhadap Ekuitas 2,59x 2,75x 2,47x 2,11x 2,53x Debt to Equity Ratio (DER)
Rasio Margin Laba Bersih 34,28% 36,33% 39,43% 35,41% 27,91% Net Profit Margin
Gearing ratio 2,42x 2,58x 2,25x 1,84x 2,16x Gearing ratio
Rasio saldo piutang 90,52% 87,34% 86,28% 90,53% 92,91% Net financing receivables to
pembiayaan neto terhadap asset ratio
jumlah aset
Rasio piutang pembiayaan 0,20% 0,01% 0,04% 0,11% 0,20% Non-performing financing ratio
bermasalah (“NPF”)-Neto (“NPF”)-Net
Catatan | Note:
* Tidak dikonsolidasi sejak tanggal 1 Juli 2021 | Not consolidated since July 1, 2021
Ikhtisar Operasional
Operational Highlights
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
(Expressed in million Rupiah, unless otherwise stated)
Uraian 2025 2024 2023 2022 2021* Description
Jumlah Kontrak Aktif 4.333.442 4.043.974 3.853.763 3.633.476 3.812.576 Total Active Contracts
Jumlah Cabang 262 250 248 243 243 Total Branches
Jumlah Karyawan 14.411 14.134 13.801 13.961 14.279 Total Employees
Catatan | Note:
* Tidak dikonsolidasi sejak tanggal 1 Juli 2021 | Not consolidated since July 1, 2021
10 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 13
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Kontrak Baru Berdasarkan Jenis Pembiayaan (Unit)
New Contract Based on Types of Financing (Unit)
Uraian 2025 2024 2023 2022 2021 Description
FIFASTRA 1.645.427 1.685.217 1.601.954 1.249.074 1.222.815 FIFASTRA
Fasilitas Pembiayaan Sepeda Honda Motorcycle Financing
Motor Honda Facilities
DANASTRA 1.628.126 1.422.919 1.426.187 1.364.336 1.278.736 DANASTRA
Fasilitas Pembiayaan Multiguna Multipurpose Financing
Facilities
SPEKTRA 57.575 84.632 93.481 114.040 114.264 SPEKTRA
Fasilitas Pembiayaan Konsumtif Consumer Financing Facilities
FINATRA 25.980 13.534 13.453 3.258 (*) FINATRA
Fasilitas Pembiayaan Mikro Productive Micro Financing
Produktif Facilities
AMITRA 28.606 22.794 21.130 13.643 3.065 AMITRA
Fasilitas Pembiayaan Syariah Sharia Financing Facilities
JUMLAH 3.385.714 3.229.096 3.156.205 2.744.351 2.621.880 TOTAL
Catatan | Note:
*Diluncurkan pada tahun 2022 | Issued in 2022
Kontrak Baru Berdasarkan Jenis Pembiayaan (Rp Juta)
New Contract Based on Types of Financing (Rp Million)
Uraian 2025 2024 2023 2022 2021 Description
FIFASTRA 30.447.225 29.881.996 26.915.325 21.369.231 21.208.203 FIFASTRA
Fasilitas Pembiayaan Sepeda Honda Motorcycle Financing
Motor Honda Facilities
DANASTRA 17.006.255 14.136.824 13.415.423 12.436.241 9.886.686 DANASTRA
Fasilitas Pembiayaan Multiguna Multipurpose Financing
Facilities
SPEKTRA 308.834 423.197 450.875 703.556 675.550 SPEKTRA
Fasilitas Pembiayaan Konsumtif Consumer Financing Facilities
FINATRA 897.904 914.743 1.049.714 309.501 (*) FINATRA
Fasilitas Pembiayaan Mikro Productive Micro Financing
Produktif Facilities
AMITRA 794.050 586.895 503.440 266.201 56.830 AMITRA
Fasilitas Pembiayaan Syariah Sharia Financing Facilities
JUMLAH 49.454.268 45.943.655 42.334.777 35.084.730 31.827.269 TOTAL
Catatan | Note:
*Diluncurkan pada tahun 2022 | Issued in 2022
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 11
Page 14
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Ikhtisar Saham
Shares Highlights
Kinerja Perdagangan Saham
Stock Trading Performance
Sebagai perusahaan tertutup, Perseroan tidak menyajikan As a private company, the Company does not disclose
informasi mengenai jumlah saham yang beredar, kapitalisasi information regarding the number of shares outstanding,
pasar, pergerakan harga saham (tertinggi, terendah, dan market capitalization, share price movements (high, low, and
penutupan), maupun volume perdagangan saham di Bursa closing), or trading volume on the stock exchange where the
Efek tempat saham tercatat. shares are listed.
Kebijakan Suspensi dan Delisting Saham
Stock Suspension and Delisting Policy
Perseroan merupakan perusahaan tertutup yang tidak The Company is a private company that does not trade shares
melakukan kegiatan perdagangan saham di bursa efek mana on any stock exchange. As such, the Company has never been
pun. Dengan demikian, Perseroan tidak pernah mendapatkan sanctioned by regulators for either a temporary suspension of
sanksi dari regulator terkait penghentian sementara share trading or delisting.
perdagangan saham (suspension) maupun penghapusan
pencatatan saham (delisting).
Aksi Korporasi Terkait Saham
Corporate Actions Related to Shares
Perseroan tidak melakukan aksi korporasi berupa pemecahan The Company did not conduct any corporate actions in the
saham (stock split), penggabungan saham (reverse stock), form of stock splits, reverse stock splits, issuance or distribution
penerbitan atau pembagian dividen saham, maupun penerbitan of stock dividends, or issuance of bonus shares, nor did it
saham bonus, serta tidak melakukan penurunan nilai nominal reduce the nominal value of its shares. However, based on
saham. Namun demikian, berdasarkan keputusan Rapat the resolution of the General Meeting of Shareholders (GMS)
Umum Pemegang Saham (RUPS) tanggal 21 April 2025, para on April 21, 2025, the shareholders approved the distribution
pemegang saham menyetujui pembagian dividen final sebesar of a final dividend of Rp1,480,640 million or Rp5,288 (in full
Rp1.480.640 juta atau Rp5.288 (Rupiah penuh) per saham biasa rupiah) per common share sourced from the net profit for the
yang bersumber dari laba bersih tahun buku 2024. Sebagai 2024 fiscal year. Comparatively, in the previous year, based on
perbandingan, pada tahun sebelumnya, berdasarkan keputusan the Annual GMS resolution dated April 19, 2024, the Company
RUPS Tahunan tanggal 19 April 2024, Perseroan membagikan distributed a final dividend of Rp2,787,400 million or Rp9,955
dividen final sebesar Rp2.787.400 juta atau Rp9.955 (Rupiah (in full rupiah) per common share from the net profit for the
penuh) per saham biasa dari laba bersih tahun buku 2023. 2023 fiscal year.
12 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 15
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Ikhtisar Obligasi
Bonds Highlights
Pada tahun 2025, Perseroan menerbitkan 3 (tiga) jenis obligasi In 2025, the Company issued three (3) types of new bonds,
baru, yaitu Obligasi Berkelanjutan VI Federal International namely the VI Federal International Finance Shelf Registration
Finance dengan Tingkat Bunga Tetap Tahap V dengan nilai Bonds with Fixed Interest Rate Phase V with a nominal value of
nominal sebesar Rp2.500.000.000.000 (dua triliun lima ratus Rp2,500,000,000,000 (two trillion five hundred billion Rupiah),
miliar Rupiah), Obligasi Berkelanjutan VII Federal International Federal International Finance VII Shelf Registration Bonds
Finance dengan Tingkat Bunga Tetap Tahap I Tahun 2025 with Fixed Interest Rate Phase I Year 2025 with a nominal
dengan nilai nominal sebesar Rp500.000.000.000,- (lima value of Rp500,000, 000,000 (five hundred billion Rupiah), and
ratus miliar Rupiah) dan Obligasi Berkelanjutan VII Federal Federal International Finance VII Shelf Registration Bonds with
International Finance dengan Tingkat Bunga Tetap Tahap II Tahun Fixed Interest Rate Phase II Year 2025 with a nominal value of
2025 dengan nilai nominal sebesar Rp2.500.000.000.000,- Rp2,500,000,000,000 (two trillion five hundred billion Rupiah).
(dua triliun lima ratus miliar Rupiah). Ketiga obligasi tersebut Each of the three bonds is issued in two series, namely Series
masing-masing diterbitkan dalam dua seri, yaitu Seri A dan A and Series B.
Seri B.
Dengan diterbitkannya ketiga obligasi baru tersebut, daftar With the issuance of these three new bonds, the following is
obligasi Perseroan yang masih beredar dan belum jatuh tempo a list of the Company’s bonds that have not yet matured until
hingga 31 Desember 2025 adalah sebagai berikut: December 31, 2025:
Tanggal
Bursa
Efektif
Bunga Jangka Jatuh Pencatatan
Penerbitan Peringkat
Jenis Obligasi Seri Nilai Nominal Obligasi Waktu Tempo Obligasi
Effective Obligasi
Type of Bond Series Nominal Value Bond Time Maturity Bond
Date of Bond Rating
Interest Period Date Listing
Issuance
Exchange
Obligasi Berkelanjutan B 27 Mei 1.964.777.000.000 6,80% idAAA 36 bulan 24 Bursa Efek
V Federal International 2021 Pefindo dan 36 Februari Indonesia
Finance dengan Tingkat May 27, AAA(idn) months 2026 (BEI)
Bunga Tetap Tahap V 2021 Fitch February Indonesia
Tahun 2023 24, 2026 Stock
Exchange
Federal International (IDX)
Finance Continuance
Bonds V with Fixed
Interest Rate Phase V
Year 2023
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 13
Page 16
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Tanggal
Bursa
Efektif
Bunga Jangka Jatuh Pencatatan
Penerbitan Peringkat
Jenis Obligasi Seri Nilai Nominal Obligasi Waktu Tempo Obligasi
Effective Obligasi
Type of Bond Series Nominal Value Bond Time Maturity Bond
Date of Bond Rating
Interest Period Date Listing
Issuance
Exchange
Obligasi Berkelanjutan B 27 Juni 433.850.000.000 6,00% idAAA 36 bulan 11 Juli Bursa Efek
VI Federal International 2023 Pefindo 36 2026 Indonesia
Finance dengan Tingkat June 27, months July 11, (BEI)
Bunga Tetap Tahap I 2023 2026 Indonesia
Tahun 2023 Stock
Exchange
Federal International (IDX)
Finance Continuance
Bonds VI with Fixed
Interest Rate Phase I
Year 2023
Obligasi Berkelanjutan B 27 Juni 250.784.000.000 6,75% idAAA 36 bulan 16 Bursa Efek
VI Federal International 2023 Pefindo 36 November Indonesia
Finance dengan Tingkat June 27, months 2026 (BEI)
Bunga Tetap Tahap II 2023 November Indonesia
Tahun 2023 16, 2026 Stock
Exchange
Federal International (IDX)
Finance Continuance
Bonds VI with Fixed
Interest Rate Phase II
Year 2023
Obligasi Berkelanjutan B 27 Juni 890.563.000.000 6,55% idAAA 36 bulan 2 April Bursa Efek
VI Federal International 2023 Pefindo 36 2027 Indonesia
Finance Dengan Tingkat June 27, months April 2, (BEI)
Bunga Tetap Tahap III 2023 2027 Indonesia
Tahun 2024 Stock
Exchange
Federal International (IDX)
Finance Continuance
Bonds VI with Fixed
Interest Rate Phase III
Year 2024
Obligasi Berkelanjutan B 27 Juni 1.247.826.000.000 6,90% idAAA 36 bulan 6 Bursa Efek
VI Federal International 2023 Pefindo 36 September Indonesia
Finance Dengan Tingkat June 27, months 2027 (BEI)
Bunga Tetap Tahap IV 2023 September Indonesia
Tahun 2024 6, 2027 Stock
Exchange
Federal International (IDX)
Finance Continuance
Bonds VI with Fixed
Interest Rate Phase IV
Year 2024
14 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 17
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Tanggal
Bursa
Efektif
Bunga Jangka Jatuh Pencatatan
Penerbitan Peringkat
Jenis Obligasi Seri Nilai Nominal Obligasi Waktu Tempo Obligasi
Effective Obligasi
Type of Bond Series Nominal Value Bond Time Maturity Bond
Date of Bond Rating
Interest Period Date Listing
Issuance
Exchange
Obligasi Berkelanjutan A 27 Juni 1.640.195.000.000 6,40% idAAA 370 Hari 26 April Bursa Efek
VI Federal International 2023 Pefindo Kalender 2026 Indonesia
Finance Dengan Tingkat June 27, 370 April 26, (BEI)
Bunga Tetap Tahap V 2023 Calendar 2026 Indonesia
Tahun 2025 Days Stock
Exchange
Federal International (IDX)
Finance Continuance
Bonds VI with Fixed B 27 Juni 859.805.000.000 6,70% idAAA 36 bulan 15 April Bursa Efek
Interest Rate Phase V 2023 Pefindo 36 2028 Indonesia
Year 2025 June 27, months April 15, (BEI)
2023 2028 Indonesia
Stock
Exchange
(IDX)
Obligasi Berkelanjutan A 26 Juni 112.067.000.000 6,15% AAA(idn) 370 Hari 18 Juli Bursa Efek
VII Federal International 2025 Fitch Kalender 2026 Indonesia
Finance Dengan Tingkat June 26, 370 July 18, (BEI)
Bunga Tetap Tahap I 2025 Calendar 2026 Indonesia
Tahun 2025 Days Stock
Exchange
Federal International (IDX)
Finance Continuance
Bonds VII with Fixed B 26 Juni 387.933.000.000 6,55% AAA(idn) 36 bulan 8 Juli Bursa Efek
Interest Rate Phase I 2025 Fitch 36 2028 Indonesia
Year 2025 June 26, months July 8, (BEI)
2025 2028 Indonesia
Stock
Exchange
(IDX)
Obligasi Berkelanjutan A 26 Juni 1.470.000.000.000 5,85% AAA(idn) 370 Hari 22 Bursa Efek
VII Federal International 2025 Fitch Kalender September Indonesia
Finance Dengan Tingkat June 26, 370 2026 (BEI)
Bunga Tetap Tahap II 2025 Calendar September Indonesia
Tahun 2025 Days 22, 2026 Stock
Exchange
Federal International (IDX)
Finance Continuance
Bonds VII with Fixed B 26 Juni 1.030.000.000.000 6,15% AAA(idn) 36 bulan 12 Bursa Efek
Interest Rate Phase II 2025 Fitch 36 September Indonesia
Year 2025 June 26, months 2028 (BEI)
2025 September Indonesia
12, 2028 Stock
Exchange
(IDX)
Pada tahun 2025, Perseroan tidak menerbitkan efek-efek In 2025, the Company did not issue any other debt securities
bersifat utang lainnya di bursa mana pun selain Obligasi. on any exchange other than Bonds.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 15
Page 18
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Peringkat Perusahaan
Corporate Ratings
Perseroan berusaha menjaga kredibilitas dan tingkat The Company strives to maintain its credibility and market
kepercayaan pasar melalui proses pemeringkatan oleh lembaga confidence through the rating process conducted by
pemeringkat independen. Pada tahun pelaporan, Perseroan independent rating agencies. In the reporting year, the Company
memperoleh hasil pemeringkatan dari PT Pemeringkat Efek obtained ratings from PT Pemeringkat Efek Indonesia (Pefindo),
Indonesia (Pefindo), PT Fitch Ratings Indonesia, dan Moody’s PT Fitch Ratings Indonesia, and Moody’s Ratings, with the
Ratings, dengan hasil sebagai berikut: following results:
Lembaga Pemeringkat Tanggal Pemeringkatan Kriteria Pemeringkatan Peringkat
Rating Agencies Date of Rating Criteria of Rating Rating
PT Pemeringkat Efek Indonesia 7 Maret 2025 Corporate Rating idAAA/Stable (Triple A;
(PEFINDO) March 7, 2025 Stable Outlook)
PT Fitch Ratings Indonesia 28 Agustus 2025 Peringkat nasional jangka BBB/AAA(idn) (Outlook Stable)
August 28, 2025 Panjang
Long-term national ranking
Moody’s Ratings 5 November 2025 Corporate Rating Baa2 (Outlook Stable)
November 5, 2025
16 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 19
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Penghargaan dan Sertifikasi
Awards and Certifications
Penghargaan
Awards
Nama Penghargaan Ajang Penghargaan Tanggal Penyelenggara
Name of Awards Award Event Date Organizer
PT Federal International Finance (FIFGROUP) dengan Warta Ekonomi Best 25 Januari 2025 Warta Ekonomi
kategori Multifinance sebagai Best Public Relations Public Relations 2025 January 25, 2025
2025 in Driving Community Awareness through
Educational Talk Shows and Events
PT Federal International Finance (FIFGROUP) in the
Multifinance category as Best Public Relations 2025
in Driving Community Awareness through Educational
Talk Shows and Events
Penghargaan untuk Komitmen Berkelanjutan dengan Astra Corporate Affairs 03 Februari 2025 PT Astra
program FIFriendibility Awards 2024 February 3, 2025 International Tbk.
Award for Sustainable Commitment with the
FIFriendibility program
Juara 3 kategori Astra Green Company (AGC) sub Astra Corporate Affairs 03 Februari 2025 PT Astra
kategori Safety and Occupational Health Awards 2024 February 3, 2025 International Tbk.
3rd place in the Astra Green Company (AGC) category,
subcategory Safety and Occupational Health
Juara 3 kategori Communication Initiatives sub Astra Corporate Affairs 03 Februari 2025 PT Astra
kategori Media Engagement Initiatives Awards 2024 February 3, 2025 International Tbk.
3rd place in the Communication Initiatives category,
subcategory Media Engagement Initiatives
Juara 3 sub kategori Digital Public Astra Corporate Affairs 03 Februari 2025 PT Astra
Engagement Initiatives. Awards 2024 February 3, 2025 International Tbk.
3rd place in subcategory Digital Public
Engagement Initiatives.
Best Women Empowerment Company 2025 in Best Women 11 Februari 2025 HerStory - Warta
Creating Safe and Inclusive Work Environments for Empowerment Company February 11, 2025 Ekonomi
Women kategori Multifinance Awards 2025
Indonesia Best Digital Awards 2025 in Multifinance Indonesia Digital 18 Februari 2025 Plus Idea Komunika dan
for the Development of User-Friendly Mobile App and Sustainability Awards February 18, 2025 JAKTV
Solid Cybersecurity 2025
FIFASTRA mendapat Gold Trophy pada kategori WOW Brand 2025 26 Februari 2025 MarkPlus, Inc. bersama
Motorcycle Leasing February 26, 2025 Marketeers dan
Indonesia Marketing
FIFASTRA received the Gold Trophy in the Motorcycle Association (IMA)
Leasing category.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 17
Page 20
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Nama Penghargaan Ajang Penghargaan Tanggal Penyelenggara
Name of Awards Award Event Date Organizer
Indonesia Best 50 CEO Awards 2025 “Employees Indonesia 50 CEO 18 Maret 2025 The Iconomics Media
Choice 6th Anniversary Kategori Multifinance Awards 2025 March 18, 2025 dan Axia Research
PT Federal International Finance - US$60 Million The Asset Triple A 19 Maret 2025 The Asset
Sustainability Loan - Best Sustainability Loan Indonesia Awards March 19, 2025
Top Digital Corporate Brand Award 2025 Kategori Top Digital Corporate 20 Maret 2025 InfoEkonomi.ID dan TRAS
Pembiayaan Brand Award 2025 March 20, 2025 N CO Indonesia
Top Digital Corporate Brand Award 2025 Financing
Category
"Indonesia Top Financial Woman Leaders 2025 in Indonesia Top Financial 25 April 2025 HerStory - Warta
Developing Effective Communication and Capable Woman Leaders 2025 April 25, 2025 Ekonomi
Organization" untuk kategori Multifinance
Indonesia's Top Female Financial Leaders 2025 in
Developing Effective Communication and Capable
Organizations for the Multifinance category
FIFGROUP sebagai penerima penghargaan 7th 7th Indonesia CSR Brand 29 April 2025 The Iconomics
Indonesia CSR Brand Equity Awards 2025 In Multi Equity Awards 2025 April 29, 2025
Finance Category
FIFGROUP as the recipient of the 7th Indonesia
CSR Brand Equity Awards 2025 in the Multi Finance
Category
Marketeers OMNI Brands of The Year 2025 kategori Marketeers OMNI Brands 3 Juni 2025 The Marketeers
Cross-Channel Community Building of The Year 2025 June 3, 2025
Marketeers OMNI Brands of The Year 2025 with the
Category Cross-Channel Community Building
FIFGROUP is a recipient of the HR Asia Most Caring HR Asia - Best 23 Juni 2025 HR Asia
Company Awards 2025 Companies to Work For June 23, 2025
in Asia 2025
FIFGROUP is a recipient of the HR Asia Best HR Asia - Best 23 Juni 2025 HR Asia
Companies to Work for in Asia 2025 - Indonesia 2025 Companies to Work For June 23, 2025
in Asia 2025
FIFGROUP is a recipient of the HR Asia Tech HR Asia - Best 23 Juni 2025 HR Asia
Empowerment Awards 2025 Companies to Work For June 23, 2025
in Asia 2025
Indonesia Best Consumer Financing Industry for Industry Award 2025 24 Juli 2025 Warta Ekonomi dan
Optimizing Opportunity to Encourage the Growth of July 24, 2025 Industry.co.id
Financing Disbursement
The Excellent Performance Multifinance Company Apresiasi 21st Infobank 01 Agustus 2025 Infobank
Asset Class > 10 Trillion Multifinance Appreciation August 1, 2025
2025
Ibu Sri Harjati sebagai Popular PR Person kategori Indonesia PR Awards 08 Agustus 2025 The Iconomics
Multifinance 2025 August 8, 2025
Mrs. Sri Harjati as Popular PR Person in the
Multifinance category
18 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 21
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Nama Penghargaan Ajang Penghargaan Tanggal Penyelenggara
Name of Awards Award Event Date Organizer
FIFGROUP sebagai 6th PR Popular Companies Awards Indonesia PR Awards 08 Agustus 2025 The Iconomics
2025 Multifinance Category 2025 August 8, 2025
FIFGROUP as 6th PR Popular Companies Awards
2025 Multifinance Category
Industry Marketing Champion 2025 Kategori Industry Marketing 8 Agustus 2025 MarkPlus, Inc.
Multifinance Champion 2025 August 8, 2025
Industry Marketing Champion 2025 Multifinance
Category
Indonesia PR Program of The Year 2025 (Board of Awarding Indonesia PR 14 Agustus 2025 Mix Marcomm - SWA
Judges Assessment) of The Year 2024 August 14, 2025 Media
Kategori : MEDIA RELATIONS PROGRAM
Indonesia PR Program of The Year 2025 (Board of
Judges Assessment)
Category : MEDIA RELATIONS PROGRAM
Indonesia PR Program of The Year 2025 (Board of Awarding Indonesia PR 14 Agustus 2025 Mix Marcomm - SWA
Judges Assessment) of The Year 2024 August 14, 2025 Media
Kategori : ESG CAMPAIGN PROGRAM
Indonesia PR Program of The Year 2025 (Board of
Judges Assessment)
Category : ESG CAMPAIGN PROGRAM
Indonesia PR Program of The Year 2025 (Based on Awarding Indonesia PR 14 Agustus 2025 Mix Marcomm - SWA
Engagement Index) of The Year 2024 August 14, 2025 Media
Kategori: MEDIA RELATIONS
Indonesia PR Program of The Year 2025 (Based on
Engagement Index)
Category: MEDIA RELATIONS
Indonesia Best Multifinace 2025 for Strengthening Indonesia Best 27 Agustus 2025 Warta Ekonomi
Portfolio Performance through Interactive Marketing Multifinance Awards August 27, 2025
Strategy (Category: Total Assets Above 30 Trillion) 2025
Pak Siswadi sebagai The Most Commited GRC Leader TOP GRC 2025 8 September 2025 TopBusiness
2025
September 8, 2025
Mr. Siswadi as the Most Committed GRC Leader 2025
FIFGROUP sebagai TOP GRC Awards 2025 (Bintang 4) TOP GRC 2025 8 September 2025 TopBusiness
September 8, 2025
FIFGROUP won TOP GRC Awards 2025 (4 Stars)
Platinum Winner of Design Thinking Continuous Improvement 21 September 2025 Productivity & Quality
Convention (CIC) 2025 September 21, 2025 Management (PQM)
Consultants
FIFASTRA sebagai Indonesia Most Reputable Indonesia Most 23 September 2025 Majalah SWA dan
Companies Award 2025 Reputable Companies September 23, 2025 Business Digest
Award 2025
FIFASTRA won Indonesia's Most Reputable Companies
Award 2025
Best Social Contribution Reputation in Multifinance Indonesia Best Financial 9 Oktober 2025 The Iconomics
>40T Category Awards 2025 October 9, 2025
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 19
Page 22
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Nama Penghargaan Ajang Penghargaan Tanggal Penyelenggara
Name of Awards Award Event Date Organizer
3rd Indonesia 20 Most Innovative CFO Awards 2025 20 Most Innovative CFO 9 Oktober 2025 The Iconomics
Awards 2025 October 9, 2025
Indonesia Corporate Sustainability Initiatives 2025 Indonesia Corporate 16 Oktober 2025 Mix Marcomm - SWA
Kategori Social Marketing (Editor Assesment) Sustainability Initiatives October 16, 2025 Media
(CSI) 2025
Indonesia Corporate Sustainability Initiatives 2025 in
the Category of Social Marketing (Editor Assesment)
Multifinance Company Category with Assets Above The Best Performing 28 Oktober 2025 The Finance
Rp10 Trillion Multifinance 2025 Based October 28, 2025
on Financial Performance
2022-2024
The Most Empowering Company for Business Anugerah Penggerak 29 Oktober 2025 Goodmoney.id & IPEMI
Growth Sustainability and Entrepreneurship Skills UMKM Indonesia 2025 October 29, 2025 (Ikatan Pengusaha
Development kategori Multifinance 2025 Indonesian MSME Muslimah Indonesia)
Driving Force Award
The Most Empowering Company for Business
Growth Sustainability and Entrepreneurship Skills
Development in Multifinance Category
Indonesia Sustainable Synergy Awards 2025 Indonesia Sustainable 30 Oktober 2025 Plus Idea Komunika dan
for Effective Pollution Control and Livelihoods Synergy October 30, 2025 netralnews.com
Improvement Programs kategori Multifinance Awards and Top CEO
in SDGs Changemaker
Indonesia Sustainable Synergy Awards 2025 Awards 2025
for Effective Pollution Control and Livelihoods
Improvement Programs in Multifinance Category
Best Chief Marketing Officer 2025 in Enhancing Indonesia Best CMO 31 Oktober 2025 Warta Ekonomi
Customer Value through Customer-Oriented Financing Awards 2025 October 31, 2025
Solutions Category Multifinance
Best Chief Marketing Officer 2025 in Enhancing
Customer Value through Customer-Oriented Financing
Solutions in Multifinance Category
Penganugerahan Penghargaan K3 Perkantoran & Peringatan Hari 10 November 2025 Walikota Surabaya
GP2SP Provinsi Jawa Timur Pahlawan
Heroes' Day November 10, 2025
Award Ceremony for Office K3 & GP2SP East Java Commemoration
Province
Women in SDGs Action Award 2025: Perempuan dan Women in SDGs Action 11 November 2025 Bisnis Indonesia
Kemandirian: Ibu Sri Harjati Award 2025 November 11, 2025
Women in SDGs Action Award 2025: Women and
Independence: Mrs. Sri Harjati
20 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 23
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Nama Penghargaan Ajang Penghargaan Tanggal Penyelenggara
Name of Awards Award Event Date Organizer
FIFGROUP Cabang Surabaya sebagai anggota Job Fair khusus 25 November 2025 Gubernur Jawa Timur -
Forum CSR Jawa Timur yang aktif berkontribusi penyandang disabilitas November 25, 2025 Pemerintah Daerah Jawa
dalam mendukung pembangunan dan kesejahteraan yang digelar oleh Timur
masyarakat di Jawa Timur Pemerintah Kota
(Pemkot) Surabaya serta
FIFGROUP Surabaya Branch, as a member of the East Dinas Perindustrian dan
Java CSR Forum, actively contributes to supporting Tenaga Kerja
development and community welfare in East Java
Job Fair specifically for
FIFGROUP Cabang Surabaya mendapat apresiasi atas people with disabilities 25 November 2025 Gubernur Jawa Timur -
partisipasi dalam kegiatan Job Fair Disabilitas Kota held by the Surabaya November 25, 2025 Pemerintah Daerah Jawa
Surabaya Tahun 2025 City Government and the Timur
Industry and Manpower
FIFGROUP Surabaya Branch received appreciation for Office
its participation in the 2025 Surabaya City Disability
Job Fair
Ibu Sri Harjati, Human Capital, General Support, Indonesia Corporate 28 November 2025 Corporate Forum for CSR
Environmental Social Responsibility and Sustainability Sustainability Award November 28, 2025 Development (CFCD)
Director (PT Federal International Finance), yang telah 2025
berhasil meraih penghargaan Outstanding Leaders in
Sustainability
Mrs. Sri Harjati, Human Capital, General Support,
Environmental Social Responsibility and Sustainability
Director (PT Federal International Finance), has
successfully won the Outstanding Leaders in
Sustainability award
Gold pada kategori Diveristy, Equity, and Inclusion Indonesia Corporate 28 November 2025 Corporate Forum for CSR
Excellence Sustainability Award November 28, 2025 Development (CFCD)
2025
Gold in the Diversity, Equity, and Inclusion Excellence
category
Silver pada kategori Sustainability Report & Indonesia Corporate 28 November 2025 Corporate Forum for CSR
Communication Excellence Sustainability Award November 28, 2025 Development (CFCD)
2025
Silver in the Sustainability Report & Communication
Excellence category
Bronze pada kategori Decarbonization Excellence Indonesia Corporate 28 November 2025 Corporate Forum for CSR
Sustainability Award November 28, 2025 Development (CFCD)
Bronze in the Decarbonization Excellence category 2025
Bronze pada kategori Health, Safety, & Wellbeing Indonesia Corporate 28 November 2025 Corporate Forum for CSR
Excellence Sustainability Award November 28, 2025 Development (CFCD)
2025
Bronze in the Health, Safety, & Wellbeing Excellence
category
Bronze pada kategori Best Education Development in Indonesia Corporate 28 November 2025 Corporate Forum for CSR
Local Community Sustainability Award November 28, 2025 Development (CFCD)
2025
Bronze in the Best Education
Development in Local Community category
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 21
Page 24
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Nama Penghargaan Ajang Penghargaan Tanggal Penyelenggara
Name of Awards Award Event Date Organizer
Penganugerahan Penghargaan K3 Perkantoran & Peringatan Hari 3 December 2025 Walikota Surabaya
GP2SP Provinsi Jawa Timur Kesehatan Nasional December 3, 2025
National Health Day
K3 Perkantoran & GP2SP East Java Province Award
Disway Awards 2025 - Anugerah Brand Populer Disway Awards 2025 4 December 2025 Disway
Indonesia dalam Kategori Jasa Keuangan Multifinance December 4, 2025
Disway Awards 2025 - Indonesian Popular Brand
Award in the Multifinance Financial Services Category
Pak Siswadi sebagai CEO of the Year 2025 Infobank TOP 100 CEO 8 December 2025 Infobank Media Group
2025 & 200 THE NEXT December 8, 2025
Mr. Siswadi as CEO of the Year 2025 FUTURE LEADERS
Pak Daniel Hartono sebagai Infobank 200 THE NEXT Infobank TOP 100 CEO 8 December 2025 Infobank Media Group
FUTURE LEADERS 2025 & 200 THE NEXT December 8, 2025
FUTURE LEADERS
Mr. Daniel Hartono as Infobank 200 THE NEXT
FUTURE LEADERS
Sertifikasi
Certifications
Nama Sertifikat Jenis Sertifikasi
Name of Certificate Type of Certificate
ISO 27001:2013 Sistem Manajemen Keamanan Informasi (SMKI)
Information Security Management System (ISMS)
ISO 37001:2016 Sistem Manajemen Anti Penyuapan (SMAP)
Anti-Bribery Management System (ABMS)
22 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 25
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Peristiwa Penting Tahun 2025
Important Events in 2025
JANUARI | JANUARY
FIFGROUP Dukung Pendidikan
448 Anak Karyawan se-Indonesia
Terima Beasiswa Prestasi
FIFGROUP Supports Education 448
Children of Employees Across Indonesia
Receive Achievement Scholarships
FIFGROUP melalui pilar CSR FIFGROUP Pintar menyalurkan FIFGROUP, through its CSR pillar FIFGROUP Pintar, distributed
Program Beasiswa Ceria kepada 448 anak karyawan berprestasi the Ceria Scholarship Program to 448 children of outstanding
di seluruh Indonesia. Program yang telah berjalan sejak 2013 employees across Indonesia. The program, which has been
ini mencatat lebih dari 2.050 pendaftar, meningkat 23% ongoing since 2013, has recorded more than 2,050 applicants,
dibandingkan tahun sebelumnya. Beasiswa diberikan kepada representing a 23% increase compared to the previous year.
penerima dari jenjang SD hingga Perguruan Tinggi, dengan total Scholarships are awarded to beneficiaries from elementary
nilai bantuan pendidikan yang disesuaikan berdasarkan jenjang school through university, with the total value of educational
pendidikan. Inisiatif ini sekaligus mendukung pencapaian assistance adjusted according to each level of education. This
Tujuan Pembangunan Berkelanjutan (SDGs) Nomor 4 tentang initiative supports the achievement of Sustainable Development
Pendidikan Berkualitas (Quality Education). Goal (SDG) No. 4: Quality Education.
JANUARI | JANUARY
600 UMKM dari 30 Kota Antusias Ikuti
Program Inkubasi Sahabat FINATRA
600 MSMEs from 30 Cities Enthusiastically
Participate in the Sahabat FINATRA
Incubation Program
FIFGROUP melalui program inkubasi Sahabat FINATRA FIFGROUP, through the Sahabat FINATRA incubation program,
mendukung penguatan kapasitas 600 UMKM dari 30 supports the capacity building of 600 MSMEs from 30 cities in
kota di Indonesia melalui pelatihan, mentoring, dan akses Indonesia through training, mentoring, and access to capital.
permodalan. Pada tahun 2024, program ini mencatat 1.357 In 2024, the program recorded 1,357 registrants, an increase
pendaftar, meningkat lebih dari 2,5 kali lipat dibandingkan tahun of more than 2.5 times compared to the previous year. This
sebelumnya. Inisiatif ini selaras dengan Tujuan Pembangunan initiative supports the achievement of Sustainable Development
Berkelanjutan (SDGs) No. 8 tentang Pekerjaan Layak dan Goal (SDG) No. 8 on Decent Work and Economic Growth.
Pertumbuhan Ekonomi.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 23
Page 26
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
FEBRUARI | FEBRUARY
FIFGROUP Raih Penghargaan
Best Women Empowerment
Company Awards 2025
FIFGROUP Wins Best Women
Empowerment Company Awards 2025
FIFGROUP meraih Best Women Empowerment Company Awards FIFGROUP won the Best Women Empowerment Company
2025 kategori Multifinance dari HerStory atas komitmennya Awards 2025 in the Multifinance category from HerStory for its
dalam menciptakan lingkungan kerja yang aman dan inklusif commitment to creating a safe and inclusive work environment
bagi perempuan. Penghargaan ini diberikan berdasarkan for women. This award was given based on an assessment
penilaian terhadap kepemimpinan, praktik kesetaraan gender, of leadership, gender equality practices, women’s economic
pemberdayaan ekonomi perempuan, pemanfaatan teknologi empowerment, the use of digital technology, as well as
digital, serta transparansi dan pelaporan perusahaan. corporate transparency and reporting.
FEBRUARI | FEBRUARY
FIFGROUP Receives the Indonesia
Digital Sustainability Awards 2025
FIFGROUP Receives the Indonesia
Digital Sustainability Awards 2025
FIFGROUP meraih Indonesia Digital Sustainability Awards FIFGROUP won the Indonesia Digital Sustainability Awards
(IDSA) 2025 kategori Multifinance atas pengembangan aplikasi (IDSA) 2025 in the Multifinance category for developing a
mobile yang ramah pengguna serta sistem keamanan siber user-friendly mobile application and a reliable cybersecurity
yang andal. Penghargaan ini diberikan sebagai apresiasi atas system. This award was given in appreciation of the consistent
penerapan efisiensi, transparansi, dan keberlanjutan digital implementation of efficiency, transparency, and digital
yang konsisten dalam mendukung ketahanan dan pertumbuhan sustainability in supporting long-term business resilience
bisnis jangka panjang. and growth.
24 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 27
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
FEBRUARI | FEBRUARY
FIFGROUP Meraih Dua Penghargaan
Gold di WOW Brand Award 2025
FIFGROUP Wins Two Gold Awards
at the WOW Brand Award 2025
FIFGROUP meraih 2 (dua) penghargaan Gold pada ajang FIFGROUP won 2 (two) Gold awards at the WOW Brand Award
WOW Brand Award 2025 melalui merek FIFASTRA (kategori 2025 through its FIFASTRA brand (Motorcycle Leasing category)
Motorcycle Leasing) dan SPEKTRA (kategori Multi-Finance). and SPEKTRA brand (Multi-Finance category). These awards
Penghargaan ini diberikan berdasarkan hasil survei nasional were given based on the results of a national survey of 300–
terhadap 300–500 responden per kategori dan mencerminkan 500 respondents per category and reflect the Company’s
keberhasilan Perseroan dalam membangun brand yang kuat, success in building a strong, relevant brand that is top of mind
relevan, dan menjadi top of mind masyarakat. for the public.
MARET | MARCH
Dukung Kesehatan Masyarakat,
FIFGROUP Resmikan Kampung
Sehat Kedua di Jakarta Selatan
Supporting Public Health, FIFGROUP
Inaugurates Second Kampung
Sehat in South Jakarta
FIFGROUP meresmikan Kampung Sehat FIFGROUP kedua di FIFGROUP inaugurated its second FIFGROUP Kampung
Kelurahan Pondok Labu, Jakarta Selatan, melalui pembangunan Sehat in Pondok Labu Subdistrict, South Jakarta, through the
Instalasi Pengolahan Air Limbah (IPAL) Komunal berbasis construction of a Community Wastewater Treatment Plant
Sanitasi Total Berbasis Masyarakat (STBM). Program ini (IPAL) based on Community-Based Total Sanitation (STBM). This
memberikan akses sanitasi layak bagi 47 Kepala Keluarga (KK) program provides access to proper sanitation for 47 households
serta mendukung Sustainable Development Goals (SDGs) No. and supports Sustainable Development Goals (SDGs) No. 3 on
3 tentang Kehidupan Sehat dan Sejahtera dan No. 6 tentang Good Health and Well-being and No. 6 on Clean Water and
Air Bersih dan Sanitasi Layak. Implementasi Kampung Sehat Sanitation. The implementation of the FIFGROUP Kampung
FIFGROUP mencerminkan komitmen berkelanjutan Perseroan Sehat program reflects the Company’s ongoing commitment
dalam menciptakan nilai sosial jangka panjang, memperkuat to creating long-term social value, strengthening community
ketahanan kesehatan masyarakat, serta mendorong health resilience, and promoting the development of a more
pembangunan lingkungan yang lebih inklusif dan berkelanjutan. inclusive and sustainable environment.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 25
Page 28
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
MARET | MARCH
FIF Raih Triple A Awards
Sustainable Finance 2025
FIF Wins Triple A Awards
Sustainable Finance 2025
FIFGROUP meraih penghargaan Best Sustainability Loan FIFGROUP won the Best Sustainability Loan Indonesia award
Indonesia pada ajang The Asset Triple A Awards Sustainable at The Asset Triple A Awards Sustainable Finance 2025 for
Finance 2025 atas penerbitan pinjaman berkelanjutan senilai issuing a sustainable loan worth US$60 million. This financing
US$60 juta. Fasilitas pembiayaan ini dialokasikan untuk proyek facility is allocated for green projects such as electric vehicles,
hijau seperti kendaraan listrik, sepeda listrik, dan panel surya, electric bicycles, and solar panels, as well as social projects
serta proyek sosial yang mendukung UMKM, penyandang that support MSMEs, people with disabilities, and women, as
disabilitas, dan perempuan, sebagai bagian dari komitmen part of the Company’s commitment to sustainable finance and
Perseroan terhadap keuangan berkelanjutan dan penanganan climate change mitigation.
perubahan iklim.
MARET | MARCH
FIFGROUP Peduli Berbagi Takjil,
Tebarkan Kebaikan dalam
di Bulan Suci Ramadan
FIFGROUP Peduli: Sharing Takjil, Spreading
Kindness in the Holy Month of Ramadan
FIFGROUP melalui program FIFGROUP Peduli Berbagi Takjil Through the FIFGROUP Peduli: Sharing Takjil 2025 program,
2025 menyalurkan 14.940 paket takjil kepada masyarakat yang FIFGROUP distributed 14,940 takjil packages to communities
tersebar di lebih dari 247 cabang dari Sabang hingga Merauke, across more than 247 branches from Sabang to Merauke, with
dengan total nilai bantuan lebih dari Rp360 juta. Kegiatan ini a total value of over Rp360 million. This initiative is part of the
merupakan bagian dari inisiatif Corporate Social Responsibility company’s Corporate Social Responsibility (CSR) efforts and
(CSR) sekaligus peringatan HUT ke-36 FIFGROUP, serta sebagai marks the 36th anniversary of FIFGROUP, as well as reflecting
wujud komitmen Perseroan dalam menebarkan manfaat dan the company’s commitment to spreading benefits and social
kepedulian sosial di bulan suci Ramadan. responsibility during the holy month of Ramadan.
26 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 29
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
APRIL | APRIL
Direktur FIFGROUP Terima Award
Top Financial Woman Leaders 2025
FIFGROUP Director Receives Top Financial
Woman Leaders 2025 Award
FIFGROUP kembali meraih apresiasi di ajang Indonesia Top FIFGROUP has once again received recognition at the Indonesia
Financial Woman Leaders 2025, di mana Direktur FIFGROUP, Top Financial Woman Leaders 2025 event, where FIFGROUP
Sri Harjati, dianugerahi penghargaan pada kategori Developing Director Sri Harjati was awarded in the Developing Effective
Effective Communication and Capable Organization sektor Communication and Capable Organization category in the
Multifinance. Penghargaan tersebut diterima secara perwakilan Multifinance sector. The award was accepted on behalf of
oleh manajemen FIFGROUP, sebagai pengakuan atas FIFGROUP management as recognition of female leadership
kepemimpinan perempuan yang mendorong komunikasi that promotes effective communication, collaboration, and the
efektif, kolaborasi, dan penguatan organisasi yang adaptif di strengthening of adaptive organizations in the financial industry.
industri keuangan.
APRIL | APRIL
FIFGROUP Nobatkan Guru Penggerak
Literasi Keuangan sebagai Duta
MENYALA di Teacher Summit 2025
FIFGROUP Names Financial Literacy
Teachers as MENYALA Ambassadors
at Teacher Summit 2025
FIFGROUP menggelar Teacher Summit 2025 dan menobatkan FIFGROUP held the Teacher Summit 2025 and appointed
36 Guru Penggerak Literasi Keuangan sebagai Duta MENYALA, 36 Financial Literacy Teachers as MENYALA Ambassadors,
sebagai bentuk apresiasi atas kontribusi aktif mereka dalam as a form of appreciation for their active contribution to the
Program Menyuarakan Literasi Melalui Aksi (MENYALA) Voice Literacy Through Action (MENYALA) Program throughout
sepanjang 2024. Hingga akhir 2024, program CSR pilar 2024. By the end of 2024, this CSR program, which is one of
FIFGROUP Pintar ini telah memberikan manfaat kepada FIFGROUP’s Pintar had benefited 5,056 teachers and 14,512
5.056 guru dan 14.512 siswa dari lebih dari 200 sekolah di students from more than 200 schools throughout Indonesia,
seluruh Indonesia, serta mendukung SDGs No. 4 (Pendidikan as well as supporting SDGs No. 4 (Quality Education), No. 8
Berkualitas), No. 8 (Pekerjaan Layak dan Pertumbuhan Ekonomi), (Decent Work and Economic Growth), and No. 10 (Reduced
dan No. 10 (Pengurangan Ketimpangan). Inequalities).
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 27
Page 30
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
JUNI | JUNE
Berbagi Berkah Idul Adha:
FIFGROUP Tebar 4 Sapi dan 497
Kambing Hingga Pelosok Negeri
Sharing Eid al-Adha Blessings:
FIFGROUP Distributes 4 Cows and
497 Goats Across the Country
FIFGROUP melalui program FIFGROUP Peduli Tebar Kurban Through its FIFGROUP Peduli Tebar Kurban Nusantara program,
Nusantara menyalurkan 501 hewan kurban yang terdiri dari 4 FIFGROUP distributed 501 sacrificial animals, consisting of
ekor sapi dan 497 ekor kambing dengan total nilai Rp2,052 4 cows and 497 goats, with a total value of Rp2.052 billion.
miliar. Program ini menjangkau masyarakat di sekitar kantor The program extended its reach to communities around the
pusat Perseroan serta 251 titik cabang di berbagai wilayah Company’s head office and 251 branch locations across
Indonesia, sehingga memastikan distribusi manfaat yang merata Indonesia, ensuring broad, equitable, and inclusive distribution
dan inklusif. of benefits.
JULI | JULY
Perkuat Komitmen Keberlanjutan,
FIFGROUP Kembangkan
Kampung Berseri Astra Binaan
Kedua di Sumatera Barat
Strengthening its Commitment to
Sustainability, FIFGROUP Develops its Second
Kampung Berseri Astra in West Sumatra
FIFGROUP meresmikan Kampung Berseri Astra (KBA) Binaan FIFGROUP inaugurated Kampung Berseri Astra(KBA) FIFGROUP
FIFGROUP Rafflesia Batang Palupuh di Kabupaten Agam, Rafflesia Batang Palupuh in Agam Regency, West Sumatra,
Sumatera Barat, sebagai KBA binaan kedua FIFGROUP di as FIFGROUP’s second KBA in Indonesia. This program was
Indonesia. Program ini dikembangkan melalui empat pilar developed through FIFGROUP’s four pillars of sustainability:
keberlanjutan FIFGROUP Sehat, Pintar, Sejahtera, dan Lestari, Healthy, Smart, Prosperous, and Sustainable, and supports the
serta mendukung pencapaian SDGs No. 1, 2, 3, 4, dan 12. Hingga achievement of SDGs No. 1, 2, 3, 4, and 12. As of June 2025,
Juni 2025, Grup Astra telah membina 235 Kampung Berseri the Astra Group has developed 235 Kampung Berseri Astra
Astra di seluruh Indonesia sebagai bagian dari komitmen throughout Indonesia as part of its commitment to sustainable
pembangunan masyarakat yang berkelanjutan. community development.
28 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 31
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
JULI | JULY
FIFGROUP dan Asa Menuju
Tempat Kerja Lebih Manusiawi
FIFGROUP and Asa Towards a
More Humane Workplace
FIFGROUP meraih 3 (tiga) penghargaan pada ajang HR Asia FIFGROUP won 3 (three) awards at the HR Asia Best Companies
Best Companies to Work For in Asia 2025, yaitu HR Asia to Work For in Asia 2025 event, namely HR Asia Best Companies
Best Companies to Work For in Asia 2025, HR Asia Tech to Work For in Asia 2025, HR Asia Tech Empowerment Awards
Empowerment Awards 2025, dan HR Asia Most Caring Company 2025, and HR Asia Most Caring Company Awards 2025. These
Awards 2025. Penghargaan ini diberikan melalui proses seleksi awards were given through a selection process involving
yang melibatkan 2,5 juta responden dan 20.000 perusahaan 2.5 million respondents and 20,000 companies in Asia, in
di Asia, sebagai pengakuan atas komitmen Perseroan dalam recognition of the Company’s commitment to building a safe,
membangun lingkungan kerja yang aman, inklusif, peduli, dan inclusive, caring, and sustainable work environment, in line
berkelanjutan, sejalan dengan nilai Catur Dharma Astra dan with Astra’s Catur Dharma values and Diversity, Equity, and
prinsip Diversity, Equity, and Inclusion (DEI). Inclusion (DEI) principles.
JULI | JULY
Wujudkan Layanan Pembiayaan
yang Lebih Cepat dan Mudah,
FIFGROUP Luncurkan FIFGO
Realizing Faster and Easier Financing
Services, FIFGROUP Launches FIFGO
FIFGROUP meluncurkan aplikasi FIFGO pada Juli 2025 FIFGROUP launched the FIFGO application in July 2025 as
sebagai transformasi platform digital layanan pembiayaan a transformation of the Company’s digital financing service
Perseroan. Mengusung konsep “Semua Layanan FIFGROUP platform. Carrying the concept of “All FIFGROUP Services in One
dalam Satu Genggaman”, FIFGO dikembangkan dari aplikasi Hand”, FIFGO was developed from the previous application,
sebelumnya yang telah diunduh lebih dari 5,1 juta pengguna, which had been downloaded by more than 5.1 million users, and
dan menghadirkan pengalaman layanan pembiayaan provides a faster, easier, and safer financing service experience
yang lebih cepat, mudah, dan aman melalui berbagai fitur through various integrated digital features.
digital terintegrasi.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 29
Page 32
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
JULI | JULY
FIFGROUP Dorong Pemberdayaan
UMKM Lewat FIFestival Kuliner 2025
FIFGROUP Promotes MSME Empowerment
Through FIFestival Kuliner 2025
FIFGROUP melalui FIFestival Street Food 2025 mendorong FIFGROUP, through FIFestival Street Food 2025, promotes the
pemberdayaan 25 UMKM binaan dengan menghadirkan empowerment of 25 MSMEs under its guidance by providing a
ruang promosi dan pengembangan usaha selama 8–10 Juli space for promotion and business development from July 8-10,
2025 di Jakarta Selatan. Inisiatif ini merupakan bagian dari 2025, in South Jakarta. This initiative is part of FIFGROUP’s
pilar CSR FIFGROUP Sejahtera yang mendukung Sustainable Sejahtera CSR pillar, which supports Sustainable Development
Development Goals (SDGs) No. 8 tentang Pekerjaan Layak Goal (SDG) No. 8 on Decent Work and Economic Growth, while
dan Pertumbuhan Ekonomi, sekaligus memperkuat ekosistem strengthening the sustainable MSME ecosystem through
UMKM yang berkelanjutan melalui kolaborasi, pembiayaan, collaboration, financing, and increasing the competitiveness
dan peningkatan daya saing pelaku usaha lokal. of local businesses.
JULI | JULY
FIFGROUP Gelar Inaugurasi dan Kick
Off Program FIFPreneur: Dorong
Purnabakti Jadi Pengusaha
FIFGROUP Holds Inauguration and Kick
Off of FIFPreneur Program: Encouraging
Retirees to Become Entrepreneurs
FIFGROUP menyelenggarakan Inaugurasi FIFPreneur Batch 1 FIFGROUP held the inauguration of FIFPreneur Batch 1 and
sekaligus Kick Off FIFPreneur Batch 2 pada 29 Juli 2025 sebagai simultaneously kicked off FIFPreneur Batch 2 on 29 July
bagian dari strategi pemberdayaan karyawan purnabakti 2025 as part of its strategy to empower retired employees
untuk mendorong transformasi menjadi wirausahawan yang and encourage their transformation into independent and
mandiri dan berdaya saing. Program yang berada di bawah competitive entrepreneurs. Under the FIFGROUP Sejahtera
pilar FIFGROUP Sejahtera ini telah mendampingi 19 peserta pillar, the program supported 19 participants from Batch 1
dari Batch 1 dan mencatatkan peningkatan omzet usaha hingga and recorded an increase in business turnover of up to 50%.
mencapai 50%. Selanjutnya, Batch 2 melibatkan 36 peserta Subsequently, Batch 2 involved 36 participants, representing
yang menunjukkan peningkatan hingga 84% dibandingkan an increase of up to 84% compared to the previous batch.
batch sebelumnya. Inisiatif ini secara konsisten mendukung This initiative consistently supports the achievement of the
pencapaian Tujuan Pembangunan Berkelanjutan khususnya Sustainable Development Goals, particularly SDG No. 8 on
SDGs No. 8 tentang Pekerjaan Layak dan Pertumbuhan Ekonomi. Decent Work and Economic Growth.
30 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 33
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
AGUSTUS | AUGUST
FIFGROUP Resmikan Integrasi
Layanan Primer di Semarang, Dukung
Transformasi Kesehatan Nasional
FIFGROUP Launches Primary Care Integration
Program in Semarang, Supporting
National Health Transformation
FIFGROUP meresmikan Program Integrasi Layanan Primer (ILP) In August 2025, FIFGROUP inaugurated the FIFGROUP-
Binaan FIFGROUP di Puskesmas Pembantu Sendangguwo, Supported Primary Care Integration Program (ILP) at the
Semarang, pada Agustus 2025 sebagai bentuk dukungan Sendangguwo Auxiliary Community Health Center (Puskesmas
terhadap agenda Transformasi Kesehatan Nasional. Melalui pilar Pembantu) in Semarang part of its support for the National
FIFGROUP Sehat, Perseroan berkontribusi dalam memperkuat Health Transformation agenda. Through the FIFGROUP Sehat
kualitas dan akses layanan kesehatan primer melalui penyediaan pillar, the Company contributes to strengthening the quality and
bantuan alat kesehatan, peningkatan dan renovasi fasilitas accessibility of primary healthcare services by providing medical
pelayanan, serta memberikan pelatihan bagi 50 kader posyandu equipment assistance, upgrading and renovating service
dan penerapan digitalisasi sistem pemantauan kesehatan facilities, training for 50 posyandu cadres, and implementing
masyarakat. Program ini ditargetkan untuk menjangkau hingga the digitalization of community health monitoring systems.
18.000 masyarakat penerima manfaat, sehingga mendorong The program is targeted to reach up to 18,000 beneficiaries,
peningkatan derajat kesehatan, efektivitas layanan preventif, thereby driving improvements in public health outcomes, the
dan keberlanjutan sistem pelayanan kesehatan di tingkat effectiveness of preventive services, and the sustainability
komunitas. Inisiatif ini sejalan dengan pencapaian Tujuan of community-level healthcare systems. This initiative aligns
Pembangunan Berkelanjutan, khususnya SDG No. 3 tentang with the achievement of the Sustainable Development Goals
Kehidupan Sehat dan Sejahtera. (SDGs), particularly SDG No. 3 on Good Health and Well-Being.
AGUSTUS | AUGUST
FIFGROUP Kembali Raih Penghargaan di
Ajang Non-Bank Financial Forum 2025
FIFGROUP Wins Awards Again at the
2025 Non-Bank Financial Forum
FIFGROUP bersama 2 (dua) anak perusahaannya, PT Astra FIFGROUP, together with its 2 (two) subsidiaries, PT Astra Multi
Multi Finance (SPEKTRA) dan PT Sharia Multifinance Astra Finance (SPEKTRA) and PT Sharia Multifinance Astra (AMITRA),
(AMITRA), sukses meraih total 7 (tujuh) penghargaan dalam successfully won a total of 7 (seven) awards at the Non-Bank
ajang Non-Bank Financial Forum 2025 yang diselenggarakan Financial Forum 2025 event organized by Infobank Media
oleh Infobank Media Group pada 1 Agustus 2025 di Hotel Group on August 1, 2025, at the Hotel Indonesia Kempinski,
Indonesia Kempinski, Jakarta. Jakarta.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 31
Page 34
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
SEPTEMBER | SEPTEMBER
FIFGROUP Hadir Dukung
Pertumbuhan Sepeda
Motor di IMOS 2025
FIFGROUP Supports Motorcycle
Growth at IMOS 2025
FIFGROUP berpartisipasi sebagai Platinum Sponsor dalam ajang FIFGROUP participated as a Platinum Sponsor at the Indonesia
Indonesia Motorcycle Show (IMOS) 2025 yang diselenggarakan Motorcycle Show (IMOS) 2025, held in September 2025, by
pada September 2025, dengan menghadirkan berbagai presenting various financing promotional programs, financial
program promo pembiayaan, edukasi literasi keuangan, serta literacy education initiatives, and customer appreciation
kegiatan apresiasi pelanggan. Partisipasi ini mencerminkan activities. This participation reflects the Company’s commitment
komitmen Perseroan dalam memperluas akses masyarakat to expanding public access to integrated financing services,
terhadap layanan pembiayaan yang terintegrasi, sekaligus while simultaneously supporting the growth of the national
mendukung pertumbuhan industri sepeda motor nasional. motorcycle industry through comprehensive financing solutions.
SEPTEMBER | SEPTEMBER
FIFASTRA Dukung Tim Honda
Racing di MotoGP 2025
FIFASTRA Supports Honda Racing
Team in MotoGP 2025
FIFASTRA - salah satu unit bisnis FIFGROUP yang berfokus FIFASTRA—one of FIFGROUP’s business units focusing on the
pada pembiayaan sepeda motor baru merk Honda memberikan financing of new Honda motorcycles has provided sponsorship
dukungan sponsorship kepada Honda Racing Corporation (HRC) support to Honda Racing Corporation (HRC) throughout the
sepanjang musim MotoGP 2025 sebagai bagian dari strategi 2025 MotoGP season as part of its strategy to strengthen
penguatan merek serta peningkatan keterlibatan dengan brand positioning and enhance engagement with the two-
komunitas pecinta roda dua. Inisiatif ini diimplementasikan wheeler enthusiast community. The initiative was implemented
melalui berbagai aktivasi merek, penyediaan pengalaman through various brand activations, the provision of exclusive
eksklusif bagi konsumen, serta dukungan terhadap pencapaian customer experiences, and support for the achievement of
prestasi balap di tingkat internasional. racing performance at the international level.
32 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 35
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
SEPTEMBER | SEPTEMBER
Perluas Pengelolaan
Hutan, FIFGROUP Tegaskan
Komitmen Keberlanjutan
Expanding Forest Management,
FIFGROUP Affirms Its
Commitment to Sustainability
FIFGROUP memperluas Hutan FIFGROUP sekaligus meresmikan FIFGROUP expanded the FIFGROUP Forest and inaugurated the
Desa Sejahtera Astra (DSA) binaan FIFGROUP pertama di Garut first Desa Sejahtera Astra (DSA) under FIFGROUP’s guidance
pada September 2025 sebagai upaya pengurangan emisi in Garut in September 2025 as an effort to reduce carbon
karbon dan pemberdayaan ekonomi masyarakat. Hingga 2025, emissions and empower the community economically. By 2025,
Perseroan menargetkan penanaman 30.000 pohon melalui the Company aims to plant 30,000 trees through agroforestry
pendekatan agroforestri serta pengembangan UMKM lokal, approaches and the development of local SMEs, in line with
sejalan dengan dukungan terhadap SDGs No. 8, 13, dan 15 support for SDGs No. 8, 13, and 15, as well as Astra’s 2030
serta Astra 2030 Sustainability Aspirations. Sustainability Aspirations.
OKTOBER | OCTOBER
FIFGROUP Dukung Kesehatan
dan Lingkungan: Bangun UKS di
SDN 2 Bojongmenteng dan Tanam
360 Pohon di Lebak, Banten
FIFGROUP Supports Health and the
Environment: Building a School Health Unit
(UKS) facility at SDN 2 Bojongmenteng
and Planting 360 Trees in Lebak, Banten
FIFGROUP melalui pilar CSR FIFGROUP Peduli meresmikan Through its CSR pillar FIFGROUP Peduli, FIFGROUP inaugurated
Ruang Usaha Kesehatan Sekolah (UKS) di SDN 2 a School Health Unit (UKS) facility at SDN 2 Bojongmenteng,
Bojongmenteng, Kabupaten Lebak, serta melaksanakan Lebak Regency, and carried out the planting of 360 trees in
penanaman sebanyak 360 pohon di wilayah Desa Kanekes, Kanekes Village, Banten, as part of the Company’s commitment
Banten, sebagai bagian dari komitmen Perseroan dalam to supporting child health improvement, strengthening
mendukung peningkatan kesehatan anak, penguatan kualitas education quality, and preserving environmental sustainability.
pendidikan, serta pelestarian lingkungan hidup. Inisiatif ini This initiative reflects the Company’s contribution to the
mencerminkan kontribusi nyata Perseroan terhadap pencapaian achievement of the Sustainable Development Goals (SDGs),
Tujuan Pembangunan Berkelanjutan (SDGs), khususnya SDG particularly SDG 3 on Good Health and Well-Being, SDG 4 on
3 tentang Kehidupan Sehat dan Sejahtera, SDG 4 tentang Quality Education, and SDG 13 on Climate Action, while also
Pendidikan Berkualitas, serta SDG 13 tentang Penanganan aligning with the Astra 2030 Sustainability Aspirations.
Perubahan Iklim, sekaligus selaras dengan Astra 2030
Sustainability Aspirations.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 33
Page 36
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
OKTOBER | OCTOBER
Dampingi 770 UMKM, FIFGROUP
Salurkan Pembiayaan Tanpa
Bunga Rp2,9 Miliar
Supporting 770 MSMEs, FIFGROUP Distributes
Rp2.9 Billion in Interest-Free Financing
FIFGROUP melalui Program Dana Bergulir FIFGROUP 2025 FIFGROUP, through the FIFGROUP 2025 Revolving Fund
menyalurkan pembiayaan tanpa bunga sebesar Rp2,9 miliar Program, distributed Rp 2.9 billion in interest-free financing
kepada 770 UMKM di seluruh Indonesia sebagai bagian dari to 770 MSMEs throughout Indonesia as part of the FIFGROUP
pilar FIFGROUP Sejahtera. Program ini dilengkapi dengan Sejahtera pillar. This program is complemented by business
pendampingan dan pelatihan pengembangan usaha guna development assistance and training to strengthen
memperkuat daya saing UMKM secara berkelanjutan serta MSME competitiveness sustainably and support national
mendukung pertumbuhan ekonomi nasional. economic growth.
OKTOBER | OCTOBER
FIFGROUP Raih Penghargaan
dalam Ajang Indonesia Corporate
Sustainability Initiatives 2025
FIFGROUP Wins Award at Indonesia
Corporate Sustainability Initiatives 2025
FIFGROUP meraih penghargaan Indonesia Corporate FIFGROUP won the Indonesia Corporate Sustainability Initiatives
Sustainability Initiatives (CSI) 2025 dengan Predikat Good (CSI) 2025 award with a Good rating in the Social Marketing
pada kategori Social Marketing (Editor Assessment) melalui (Editor Assessment) category through the FIFestival Street
program FIFestival Street Food 2025. Penghargaan ini menjadi Food 2025 program. This award recognizes the Company’s
pengakuan atas komitmen Perseroan dalam menjalankan commitment to implementing sustainability initiatives based on
inisiatif keberlanjutan berbasis pemberdayaan UMKM, yang MSME empowerment, which is in line with the application of
sejalan dengan penerapan Environmental, Social, and Environmental, Social, and Governance (ESG) principles and
Governance (ESG) serta mendukung SDGs No. 8 tentang supports SDG No. 8 on Decent Work and Economic Growth
Pekerjaan Layak dan Pertumbuhan Ekonomi dan No. 10 tentang and No. 10 on Reducing Inequality.
Pengurangan Ketimpangan.
34 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 37
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
NOVEMBER | NOVEMBER
Direktur FIFGROUP Dianugerahi
Women in SDGs Action Award 2025
FIFGROUP Director Awarded Women
in SDGs Action Award 2025
FIFGROUP kembali meraih apresiasi nasional melalui FIFGROUP has once again received national recognition
penganugerahan Women in SDGs Action Award 2025 through the Women in SDGs Action Award 2025 presented
kepada Direktur FIFGROUP, Sri Harjati, atas kontribusinya to FIFGROUP Director Sri Harjati for her contribution in initiating
dalam menginisiasi program literasi keuangan, beasiswa, dan financial literacy programs, scholarships, and corporate
keberlanjutan perusahaan yang memperkuat akses pendidikan. sustainability that strengthen access to education. This award
Penghargaan ini mencerminkan komitmen Perseroan dalam reflects the Company’s commitment to supporting SDG No. 4
mendukung SDGs No. 4 tentang Pendidikan Berkualitas melalui on Quality Education through the implementation of sustainable
implementasi program berkelanjutan di bawah 4 (empat) pilar programs under the 4 (four) pillars of FIFGROUP’s CSR.
CSR FIFGROUP.
NOVEMBER | NOVEMBER
FIFGROUP Dukung Pembangunan
Rumah Ibadah Lima Agama di Bandung,
Salurkan Bantuan Rp216 Juta
FIFGROUP Supports the Construction of
Houses of Worship for Five Religions in
Bandung, Distributes Aid Worth Rp216 Million
FIFGROUP melalui program CSR FIFGROUP Peduli menyalurkan FIFGROUP, through its CSR program FIFGROUP Peduli,
bantuan sosial senilai Rp216 juta kepada 6 rumah ibadah dari 5 distributed social assistance worth Rp216 million to six places
(lima) agama di Kota Bandung sebagai dukungan pembangunan of worship from 5 (five) religions in the city of Bandung as
fasilitas ibadah yang inklusif, sejalan dengan SDGs No. 11 support for the construction of inclusive worship facilities, in
tentang Kota dan Permukiman yang Berkelanjutan. line with SDG No. 11 on Sustainable Cities and Communities.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 35
Page 38
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
NOVEMBER | NOVEMBER
Dukung Pertumbuhan UMKM,
FIFGROUP Hadirkan Kembali
Program Sahabat FINATRA 2025
Supporting MSME Growth,
FIFGROUP Reintroduces the Sahabat
FINATRA 2025 Program
FIFGROUP kembali menghadirkan Program Sahabat FINATRA FIFGROUP has reintroduced the Sahabat FINATRA 2025
2025 sebagai upaya mendukung pertumbuhan Usaha Mikro, Program as an effort to support the growth of Micro, Small,
Kecil, dan Menengah (UMKM) melalui inkubasi bisnis, pelatihan and Medium Enterprises (MSMEs) through business incubation,
pengelolaan keuangan, pendampingan digital, serta akses financial management training, digital assistance, and access
pembiayaan produktif. Program ini mencerminkan komitmen to productive financing. This program reflects the Company’s
Perseroan terhadap pembiayaan berkelanjutan, sejalan dengan commitment to sustainable financing, in line with SDG No.
SDGs No. 8 tentang Pekerjaan Layak dan Pertumbuhan 8 on Decent Work and Economic Growth, and adopts the
Ekonomi, serta mengadopsi prinsip Gender Equality and Social principles of Gender Equality and Social Inclusion (GESI) to
Inclusion (GESI) untuk memastikan pengembangan UMKM yang ensure inclusive and equitable MSME development.
inklusif dan berkeadilan.
DESEMBER | DECEMBER
FIFGROUP Kembali Gelar Program
Young Leader 2025: Bentuk
Generasi Pemimpin Masa Depan
FIFGROUP Returns with the Young
Leader 2025 Program: Shaping the
Future Generation of Leaders
FIFGROUP menggelar Program Beasiswa FIFGROUP FIFGROUP launched the FIFGROUP Young Leader (FYL) 2025
Young Leader (FYL) 2025 sebagai wujud komitmen dalam Scholarship Program as a manifestation of its commitment
membentuk generasi pemimpin masa depan melalui dukungan to shaping the future generation of leaders through quality
pendidikan berkualitas dan pengembangan talenta muda. education and young talent development. In 2025, FIFGROUP
Pada tahun 2025, FIFGROUP menyalurkan beasiswa senilai distributed scholarships totaling Rp324 million to 36 selected
total Rp324 juta kepada 36 mahasiswa terpilih dari seluruh students from all over Indonesia, complemented by a one-
Indonesia, yang dilengkapi dengan program pengembangan year competency development program. Aligned under
kompetensi selama satu tahun. Program ini berada di bawah the FIFGROUP Pintar pillar, the program demonstrates the
pilar FIFGROUP Pintar dan mencerminkan kontribusi strategis Company’s strategic role in delivering inclusive, measurable,
Perseroan dalam menciptakan dampak sosial jangka panjang and sustainable long-term social value for communities
yang inklusif, terukur, dan berkelanjutan bagi masyarakat serta and stakeholders.
para pemangku kepentingan.
36 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 39
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
DESEMBER | DECEMBER
FIFGROUP Borong 3 Penghargaan
dari Asosiasi Perusahaan
Pembiayaan Indonesia (APPI)
FIFGROUP Wins 3 Awards
from the Indonesian Financing
Companies Association (APPI)
FIFGROUP meraih tiga penghargaan pada ajang Pertemuan FIFGROUP won three awards at the 2025 APPI Member Meeting
Anggota dan Apresiasi APPI 2025, meliputi Juara Pertama and Appreciation Event, including First Place for Best Financing
Perusahaan Pembiayaan Terbaik APPI 2025 untuk kategori Company APPI 2025 in the category of assets above Rp5 trillion,
aset di atas Rp5 triliun, penghargaan Maju Berkat Pembiayaan the 2025 Progress Through Financing award for FIFGROUP
2025 kepada konsumen FIFGROUP, serta Beasiswa Prestasi consumers, and the 2025 APPI Achievement Scholarship for
APPI 2025 bagi anak karyawan berprestasi. Pencapaian outstanding employees’ children. This achievement reflects
ini mencerminkan konsistensi Perseroan dalam menjaga the Company’s consistent excellence, its positive impact on
kinerja unggul, memberikan dampak positif bagi pelanggan, customers, and its support for human resource development
serta mendukung pengembangan sumber daya manusia di in the financing industry.
industri pembiayaan.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 37
Page 40
38 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 41
Laporan
Manajemen
Management Report
02
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 39
Page 42
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Rudy
Presiden Komisaris
President Commissioner
40 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 43
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Laporan Dewan Komisaris
Board of Commissioners’ Report
Dewan Komisaris mengapresiasi realisasi penyaluran pembiayaan
sebesar Rp49,5 triliun hingga akhir Desember 2025, dengan rasio
Non-Performing Financing (NPF Bruto) terjaga pada level 1,49%, lebih
rendah dari rata-rata industri. Pencapaian ini tidak terlepas dari peran
aktif Dewan Komisaris dalam menjalankan fungsi pengawasan atas
penerapan tata kelola perusahaan, manajemen risiko, serta sistem
pengendalian internal secara konsisten dan berkesinambungan.
The Board of Commissioners appreciates the realization of financing distribution
amounting to Rp49.5 trillion by the end of December 2025, with the Non-Performing
Financing (NPF Gross) ratio maintained at 1.49%, lower than the industry average.
This achievement is closely linked to the active role of the Board of Commissioners
in consistently and continuously performing its supervisory function over the
implementation of corporate governance, risk management, and internal control systems.
Pemegang Saham yang kami hormati,
Dear Our Esteemed Shareholders,
Puji syukur kami panjatkan kepada Tuhan Yang Maha Praise be to God Almighty for His blessings and
Kuasa atas segala kemudahan dan karunia-Nya sehingga grace, enabling PT Federal International Finance (the
PT Federal International Finance (“Perseroan”) mampu “Company”) to navigate through 2025 with optimal
melewati tahun 2025 dengan kinerja yang terkelola performance. In line with the implementation of
secara optimal. Sejalan dengan pelaksanaan fungsi supervisory functions based on the principles of Good
pengawasan berdasarkan prinsip Tata Kelola Perusahaan Corporate Governance (GCG) and applicable laws and
yang Baik (Good Corporate Governance/“GCG”) dan regulations, through this Board of Commissioners’
ketentuan peraturan perundang-undangan yang Supervisory Report, we present our views and evaluation
berlaku, melalui Laporan Pengawasan Dewan Komisaris results on the performance of the Board of Directors for
ini kami menyampaikan pandangan dan hasil evaluasi the fiscal year ending December 31, 2025.
atas kinerja Direksi untuk tahun buku yang berakhir
pada 31 Desember 2025.
Ekonomi Nasional Tetap Tumbuh Solid di
Tengah Dinamika Makroekonomi Global Tahun 2025
National Economy to Remain Solid Amid Global Macroeconomic Dynamics in 2025
Sepanjang tahun 2025, perekonomian global Throughout 2025, the global economy showed
menunjukkan perubahan yang cukup signifikan, dimulai significant changes, from rising inflation trends in a
dari tren kenaikan inflasi di sejumlah negara diikuti number of countries to monetary policies adopted
kebijakan moneter yang diambil untuk memitigasi to mitigate these changes. In the United States, the
perubahan tersebut. Di Amerika Serikat, penurunan Fed’s gradual reduction of the Federal Funds Rate
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 41
Page 44
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Federal Funds Rate oleh The Fed secara bertahap hingga to 3.75% by the end of 2025 signaled improved global
mencapai level 3,75% pada akhir tahun 2025 memberikan economic stabilization.
sinyal stabilisasi ekonomi global yang lebih baik.
Selaras dengan keputusan yang diambil oleh The Fed, Bank In line with the decision made by the Fed, Bank Indonesia
Indonesia juga menurunkan BI-Rate dari 6,0% pada Desember also lowered the BI Rate from 6.0% in December 2024 to
2024 menjadi 4,75% pada Desember 2025. Didukung oleh 4.75% in December 2025. Supported by targeted fiscal policies,
kebijakan fiskal yang terarah, momentum pertumbuhan ekonomi the momentum of national economic growth is maintained.
nasional tetap terjaga. Indonesia mencatatkan pertumbuhan Indonesia recorded economic growth of 5.11% (YoY) in the
ekonomi sebesar 5,11% (YoY) pada kuartal IV tahun 2025, yang fourth quarter of 2025, reflecting the resilience of domestic
mencerminkan daya tahan konsumsi domestik serta aktivitas consumption and sustained investment activity.
investasi yang tetap terjaga.
Di tengah kondisi eksternal tersebut, permintaan domestik Amid these external conditions, domestic demand in the two-
pada sektor kendaraan roda dua tetap terjaga. Penjualan wheeled vehicle sector remained stable. National motorcycle
sepeda motor nasional tercatat mencapai sekitar 6,4 juta unit sales reached approximately 6.4 million units as of December,
hingga Desember 2025, dengan pertumbuhan relatif stagnan 2025, with relatively stagnant growth of 1.3% (YoY). This
sebesar 1,3% (YoY). Kinerja tersebut mencerminkan peran performance reflects the role of two-wheeled vehicles as a
kendaraan roda dua sebagai kebutuhan fundamental bagi fundamental necessity for community mobility.
mobilitas masyarakat.
Dewan Komisaris berpandangan bahwa kondisi perekonomian The Board of Commissioners believes that the national
nasional berada dalam situasi yang relatif stabil dimana economic condition are in a relatively stable situation, with the
Perseroan telah mengelola berbagai dinamika eksternal secara Company carefully and adaptively managing various external
hati-hati dan adaptif, didukung dengan penguatan manajemen dynamics, supported by strengthened risk management,
risiko, disiplin pembiayaan, serta pengembangan ekosistem financing discipline, and the development of an integrated
bisnis terintegrasi. Hal ini memungkinkan Perseroan menjaga business ecosystem. This enables the Company to maintain
resiliensi kinerja, menangkap peluang pertumbuhan, dan performance resilience, capture growth opportunities, and
menciptakan nilai berkelanjutan selaras dengan prinsip GCG. create sustainable value in line with GCG principles.
Pengawasan atas Perumusan dan Penerapan Strategi dan Kebijakan Perseroan
Supervision of the Formulation and Implementation of Corporate Strategy and Policy
Dewan Komisaris melaksanakan pengawasan secara aktif dan The Board of Commissioners actively and continuously
berkelanjutan terhadap seluruh proses perumusan strategi, supervises the entire strategy formulation process and ensures
serta memastikan bahwa implementasi dan inisiatif strategis that the implementation and strategic initiatives is executed
dijalankan secara efektif, terukur, dan selaras dengan arah effectively, measurably, and in line with the Company’s long-
jangka panjang Perseroan. Dewan Komisaris secara rutin term direction. The Board of Commissioners routinely reviews
menelaah serta memberikan persetujuan atas Rencana Bisnis and approves the Annual Business Plan (RBT) prepared by the
Tahunan (RBT) yang disusun oleh Direksi. Proses pengawasan Board of Directors. This supervision process is strengthened
ini diperkuat melalui koordinasi yang erat dengan komite-komite through close coordination with supporting committees to have
pendukung guna memastikan setiap tahapan perencanaan each stage of strategy planning and execution to be conducted
dan eksekusi strategi dilaksanakan secara transparan, transparently, accountably, and integrates the principles of
akuntabel, serta mengintegrasikan prinsip keberlanjutan dan sustainability and risk management.
manajemen risiko.
42 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 45
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Dewan Komisaris melakukan pemantauan intensif atas The Board of Commissioners conducts intensive monitoring of
pengelolaan usaha Perseroan melalui rapat gabungan bersama the Company’s business management through joint meetings
Direksi sebagai forum evaluasi kinerja, penyelarasan strategi, with the Board of Directors as a forum for performance
dan pengambilan keputusan strategis. Dalam forum ini, evaluation, strategy alignment, and strategic decision-making.
Dewan Komisaris melaksanakan fungsi pemberian nasihat In this forum, the Board of Commissioners performs its function
dan rekomendasi kepada Direksi yang terdokumentasi secara of providing advice and recommendations to the Board of
akuntabel dalam risalah rapat. Sepanjang tahun 2025, rapat Directors, which are documented in an accountable manner in
gabungan Dewan Komisaris dan Direksi diselenggarakan the minutes of the meeting. Throughout 2025, joint meetings
sebanyak 6 (enam) kali. between the Board of Commissioners and the Board of
Directors were held six times.
Melalui rapat gabungan maupun interaksi strategis lainnya, Through joint meetings and other strategic interactions, the
Dewan Komisaris secara proaktif memberikan arahan kepada Board of Commissioners proactively provided guidance to the
Direksi untuk memperkuat kualitas portofolio pembiayaan, Board of Directors to strengthen the quality of the financing
menegakkan disiplin manajemen risiko, serta mengoptimalkan portfolio, enforce risk management discipline, and optimize
pengalaman nasabah melalui inovasi produk dan customer experience through product innovation and digital
pengembangan kanal digital. Dalam mendorong kinerja yang channel development. In encouraging sustainable performance,
berkelanjutan, fokus pengawasan Dewan Komisaris sepanjang the Board of Commissioners’ supervisory focus throughout 2025
tahun 2025 diarahkan pada optimalisasi portofolio pembiayaan, was directed at optimizing the financing portfolio, strengthening
penguatan posisi Perseroan di segmen pembiayaan kendaraan the Company’s position in the Honda two-wheeled vehicle
roda dua Honda, peningkatan retensi konsumen, serta financing segment, increasing customer retention, and
pengembangan fondasi bisnis micro-productive sebagai sumber developing the foundations of the micro-productive business
pertumbuhan baru yang strategis. Sejalan dengan agenda as a new strategic source of growth. Along with this growth
pertumbuhan tersebut, Dewan Komisaris juga menekankan agenda, the Board of Commissioners also emphasized the
pentingnya penguatan kualitas operasional bisnis, tata kelola, importance of strengthening the quality of business operations,
serta pengendalian risiko secara menyeluruh guna memastikan governance, and comprehensive risk control to ensure that
ekspansi usaha tetap sehat, prudent, dan berdaya tahan. business expansion remains healthy, prudent, and resilient.
Dewan Komisaris mengapresiasi langkah Direksi dalam The Board of Commissioners appreciates the Board of Directors’
memperkuat fondasi Perseroan, termasuk pengembangan steps in strengthening the Company’s foundation, including the
Sumber Daya Manusia (SDM) dan pengelolaan talenta pada development of Human Capital (HC) and talent management in
posisi-posisi strategis agar selaras dengan kebutuhan bisnis. strategic positions to align with business needs. In addition, the
Selain itu, Dewan Komisaris mendorong penguatan penerapan Board of Commissioners encourages the strengthening of GCG
GCG serta implementasi strategi public contribution yang implementation and the implementation of an integrated public
terintegrasi sebagai bagian dari upaya menjaga reputasi, contribution strategy as part of efforts to maintain reputation,
memperkuat keberlanjutan, serta memastikan kontribusi sosial strengthen sustainability, and achieve measurable and impactful
dan lingkungan yang terukur dan berdampak. social and environmental contributions.
Berdasarkan hasil pengawasan yang telah dilakukan, Dewan Based on the results of its supervision, the Board of
Komisaris menilai bahwa Direksi telah menyusun strategi Commissioners assessed that The Board of Directors has
yang komprehensif serta mengawal implementasinya secara developed a comprehensive strategy and oversees its
disiplin, sehingga sepanjang tahun 2025, Perseroan berhasil implementation with the utmost discipline, so that throughout
menyalurkan pembiayaan baru sebesar Rp49,5 Triliun dan 2025, the Company successfully distributed new financing
membukukan laba bersih sebesar Rp4,6 Triliun, tumbuh 4,9% amounting to Rp49.5 trillion and recorded a net income of
dibandingkan tahun sebelumnya. Rp4.6 trillion, a 4.9% increase compared to the previous year.
Dengan melakukan pengawasan yang konsisten dan By conducting consistent and integrated supervision, the Board
terintegrasi, Dewan Komisaris percaya Perseroan tidak of Commissioners believes that the Company is not only able
hanya mampu menjaga keberlanjutan kinerja, tetapi juga to maintain its performance sustainability, but also strengthen
memperkuat fondasi strategis untuk mendorong pertumbuhan its strategic foundation to drive sustainable growth.
yang berkelanjutan.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 43
Page 46
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Penilaian Dewan Komisaris terhadap Kinerja Direksi Tahun 2025
Board of Commissioners’ Assessment of the Board of Directors’ Performance in 2025
Dewan Komisaris menilai bahwa Direksi telah berhasil The Board of Commissioners assesses that the Board of
mengelola Perseroan secara profesional, akuntabel, dan adaptif Directors has successfully managed the Company in a
dalam merespons dinamika industri pembiayaan nasional. professional, accountable, and adaptive manner in responding
to the national financing industry.
Dari perspektif kinerja finansial, Dewan Komisaris mengapresiasi From a financial performance perspective, the Board of
capaian penyaluran pembiayaan yang mencapai 49,5 triliun Commissioners appreciates the achievement of financing
hingga akhir Desember 2025 atau tumbuh 7,6% (YoY), dengan distribution reaching Rp49.5 trillion by the end of December
rasio Non-Performing Financing (NPF Bruto) yang tetap terjaga 2025, a growth of 7.6% (YoY), with a Non-Performing Financing
pada level 1,49%, lebih rendah dibandingkan rata-rata industri. (NPF Gross) ratio that remains at 1.49%, lower than the industry
Kinerja ini secara langsung berkontribusi terhadap laba yang average. This performance directly contributed to recorded
tercatat mencapai Rp4,63 triliun atau setara dengan 101,5% profits of Rp4.63 trillion, equivalent to 101.5% of the annual
dari target tahunan, atau meningkat sebesar 4,9% (YoY) target, or an increase of 4.9% (YoY) compared to the realization
dibandingkan realisasi tahun sebelumnya. in the previous year.
Pada aspek operasional dan non-finansial, Dewan Komisaris In terms of operational and non-financial aspects, the Board
menilai langkah Direksi dalam mengembangkan jaringan of Commissioners considers the Board of Directors’ approach
distribusi secara terukur sebagai strategi yang tepat untuk in developing a measured distribution network to be an
memperluas jangkauan layanan dan memperkuat basis appropriate strategy for expanding service coverage and
nasabah. Hingga Desember 2025, jumlah cabang operasional strengthening the customer base. As of December 2025,
telah mencapai 262 titik, semakin meningkatkan aksesibilitas the branch and operational post network has expanded to
layanan kepada konsumen dan memperkuat kapasitas 262 locations, further improving service accessibility for
operasional dalam mendukung pertumbuhan jangka panjang. consumers and strengthening operational capacity to support
long-term growth.
Pandangan atas Prospek Usaha yang Disusun oleh Direksi
Views on Business Prospects Prepared by the Board of Directors
Memasuki tahun 2026, Dewan Komisaris tetap optimis As we enter 2026, the Board of Commissioners is optimistic
terhadap prospek usaha Perseroan meskipun dihadapkan regarding the Company’s business prospects despite facing
pada ketidakpastian global dan domestik. IMF memproyeksikan global and domestic uncertainties. The IMF projects Indonesia’s
pertumbuhan ekonomi Indonesia tetap stabil pada kisaran 5% economic growth to remain stable at around 5% to 5.2%,
hingga 5.2% yang didukung oleh stabilitas makroekonomi. supported by macroeconomic stability. These conditions are
Kondisi tersebut diharapkan mampu menopang konsumsi expected to sustain domestic consumption and support the
domestik, serta mendukung keberlanjutan pertumbuhan sektor continued growth of the automotive sector and the national
otomotif dan industri pembiayaan nasional. financing industry.
Sejalan dengan hal tersebut, prospek pasar sepeda motor In line with this, the national motorcycle market outlook for 2026
nasional pada tahun 2026 menunjukkan sinyal pemulihan. shows signs of recovery. Sales increased by 1.3% in 2025 and
Penjualan mengalami pertumbuhan sebesar 1.3% pada tahun are projected to reach 6.42 million units in 2026. Motorcycle
2025 dan diproyeksikan mencapai 6,42 juta unit pada tahun financing also increased by 2.3% (YoY) in 2025. This dynamic
2026. Pembiayaan sepeda motor juga meningkat 2,3% opens up growth opportunities for the two-wheel financing
(YoY) pada tahun 2025. Dinamika ini membuka peluang industry and room for the Company to accelerate selective
pertumbuhan bagi industri pembiayaan roda dua serta ruang and sustainable growth.
bagi Perseroan untuk mengakselerasi pertumbuhan secara
selektif dan berkelanjutan.
44 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 47
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Dengan mempertimbangkan dinamika eksternal, serta Considering external dynamics, also based on the Company’s
kapabilitas internal Perseroan, Dewan Komisaris menilai internal capabilities, the Board of Commissioners considers the
target kinerja tahun 2026 telah disusun secara realistis, 2026 performance targets to be realistic, with new financing
dengan penyaluran pembiayaan baru sebesar Rp49.9 triliun disbursements of Rp49.9 trillion reflecting healthy and measured
yang mencerminkan pertumbuhan sehat dan terukur. Dewan growth. The Board of Commissioners emphasizes that financing
Komisasris menekankan agar penyaluran pembiayaan dilakukan disbursements should be carried out prudently, focusing on
secara prudent dengan fokus pada segmen pembiayaan motor, the motorcycle financing segment, multipurpose financing, and
pembiayaan multiguna, termasuk penguatan pembiayaan strengthening productive financing as a source of long-term
produktif sebagai sumber pertumbuhan jangka panjang. Disiplin growth. Disciplined execution and operational excellence are
eksekusi dan operational excellence juga menjadi kunci untuk also key to maintaining the competitiveness and resilience of
menjaga daya saing dan resiliensi usaha secara berkelanjutan. the business in a sustainable manner.
Pandangan terhadap Penerapan Tata Kelola Perusahaan yang Baik
Views on the Implementation of Good Corporate Governance
Dewan Komisaris menilai bahwa Perseroan telah membangun The Board of Commissioners assesses that the Company
fondasi GCG yang memadai, didukung oleh kebijakan, has established an adequate GCG foundation, supported by
pedoman, serta struktur organisasi yang jelas dan terintegrasi. clear and integrated policies, guidelines, and organizational
Kerangka tata kelola tersebut diterapkan secara konsisten structures. This governance framework is consistently applied
di seluruh lini operasional sehingga tidak hanya berfungsi across all operational lines so that it not only serves as procedural
sebagai pemenuhan kepatuhan prosedural, tetapi juga menjadi compliance but also as a real guide in transparent, accountable,
panduan nyata dalam pengambilan keputusan yang transparan, and professional decision-making, while strengthening a culture
akuntabel, dan profesional, sekaligus memperkuat budaya of integrity and compliance throughout the organization.
integritas dan kepatuhan di seluruh organisasi.
Sejalan dengan penguatan fondasi tersebut, implementasi In line with the strengthening of these foundations, the
manajemen risiko serta mekanisme check and balance antar implementation of risk management and checks and
fungsi dinilai telah berjalan efektif dan terintegrasi sehingga balances between functions is considered to have been
membentuk lingkungan pengendalian internal yang robust. effective and integrated, thereby creating a robust internal
Landasan ini memungkinkan Dewan Komisaris dan komite- control environment. This foundation enables the Board
komite pendukung untuk menjalankan fungsi pengawasan of Commissioners and supporting committees to carry out
secara komprehensif, termasuk memastikan kecukupan comprehensive supervision functions, including ensuring
pengendalian internal, efektivitas mitigasi risiko, serta tingkat the adequacy of internal controls, the effectiveness of risk
kepatuhan terhadap ketentuan regulator dan standar tata mitigation, and the level of compliance with applicable
kelola yang berlaku. Pendekatan pengawasan yang terstruktur regulatory provisions and governance standards. This structured
ini juga mendukung kualitas pengambilan keputusan strategis supervisory approach also supports the quality of strategic
serta menjaga kesinambungan kinerja Perseroan di tengah decision-making and maintains the Company’s performance
dinamika pasar dan meningkatnya kompleksitas operasional. amid market dynamics and increasing operational complexity.
Meskipun implementasi GCG secara umum telah berjalan Although the implementation of GCG has generally performed
baik, Dewan Komisaris menegaskan bahwa penguatan successfully, the Board of Commissioners emphasizes that the
tata kelola dan manajemen risiko perlu ditingkatkan secara Board of Directors needs to strengthen governance and risk
konsisten oleh Direksi. Dalam menghadapi perubahan regulasi, management consistently. In addressing regulatory changes,
akselerasi teknologi, serta dinamika model bisnis, Direksi technological acceleration, and business model dynamics, the
diharapkan senantiasa menyempurnakan efektivitas kebijakan, Board of Directors is expected to continuously improve policy
memperkuat mekanisme pemantauan dan pengendalian, effectiveness, strengthen monitoring and control mechanisms,
serta menanamkan disiplin kepatuhan dan risk awareness di and instill compliance discipline and risk awareness throughout
seluruh jenjang organisasi. Dengan demikian, penerapan GCG the organization. Thus, the implementation of GCG not only
tidak hanya berfungsi sebagai instrumen kepatuhan, tetapi serves as a compliance instrument but also as an enabler
juga menjadi enabler bagi inovasi yang bertanggung jawab, for responsible innovation, long-term value creation, and the
penciptaan nilai jangka panjang, serta penguatan ketahanan strengthening of sustainable business resilience.
usaha secara berkelanjutan.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 45
Page 48
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Peran Pengawasan Dewan Komisaris terhadap Whistleblowing System (WBS)
The Supervisory Role of the Board of Commissioners in the Whistleblowing System (WBS)
Dewan Komisaris menegaskan bahwa Whistleblowing System The Board of Commissioners affirms that the Whistleblowing
(WBS) yang diterapkan oleh Perseroan telah berjalan secara System (WBS) implemented by the Company has been
memadai dan berfungsi sebagai salah satu instrumen strategis properly functioning and serves as a strategic instrument in
dalam memperkuat budaya kepatuhan dan integritas. Sistem strengthening a culture of compliance and integrity. This system
ini dirancang untuk menyediakan saluran pelaporan atas is designed to provide a safe, independent, and responsible
dugaan pelanggaran yang aman, independen, dan bertanggung channel for reporting alleged violations, while promoting
jawab, sekaligus mendorong transparansi, akuntabilitas, dan transparency, accountability, and trust across all lines of the
kepercayaan di seluruh lini operasional Perseroan. Company’s operations.
Dalam pelaksanaannya, Dewan Komisaris menjalankan fungsi In its implementation, the Board of Commissioners actively and
pengawasan secara aktif dan berkesinambungan terhadap continuously supervises the management of the WBS, including
pengelolaan WBS, antara lain melalui agenda evaluasi rutin through a routine evaluation agenda and discussions at Board
serta pembahasan dalam rapat Dewan Komisaris. Keterlibatan of Commissioners meetings. This involvement allows the Board
ini memungkinkan Dewan Komisaris memantau efektivitas of Commissioners to monitor the overall effectiveness of the
sistem secara menyeluruh, memastikan setiap laporan system, ensure that each report is followed up on objectively
ditindaklanjuti secara objektif dan tepat waktu, serta mendorong and in a timely manner, and encourage continuous improvement
penyempurnaan berkelanjutan agar WBS senantiasa berfungsi so that the WBS always functions optimally.
secara optimal.
Melalui pendekatan pengawasan yang proaktif dan terstruktur Through this proactive and structured supervisory approach,
ini, Dewan Komisaris menegaskan bahwa WBS tidak hanya the Board of Commissioners emphasizes that the WBS is not
diposisikan sebagai prosedur administratif, tetapi sebagai only positioned as an administrative procedure, but as an
bagian integral dari penerapan GCG yang berperan penting integral part of GCG implementation that plays an important
dalam membangun iklim kerja yang beretika, berintegritas, role in building an ethical and integrity-based work climate that
serta mendukung keberlanjutan usaha Perseroan. supports the Company’s business sustainability.
Penilaian terhadap Kinerja Komite-Komite di bawah Dewan Komisaris
Assessment of the Performance of Committees under the Board of Commissioners
Dalam menjalankan fungsi pengawasan, Dewan Komisaris In performing its supervisory function, the Board of
membentuk 3 (tiga) komite pendukung, yaitu Komite Audit, Commissioners established three supporting committees,
Komite Remunerasi dan Nominasi, serta Komite Pemantau namely the Audit Committee, the Remuneration and Nomination
Risiko. Ketiga komite tersebut menjalankan peran strategis Committee, and the Risk Monitoring Committee. These three
secara proaktif dalam memberikan masukan atas perumusan committees play a proactive strategic role in providing input
kebijakan serta mendukung evaluasi kinerja Perseroan, dan on policy formulation and supporting the evaluation of the
secara konsisten berkontribusi dalam memperkuat penerapan Company’s performance, and consistently contribute to
GCG serta mendukung keberlanjutan usaha Perseroan. strengthening the implementation of GCG and supporting
the sustainability of the Company’s business.
Berdasarkan evaluasi kinerja sepanjang tahun 2025, Dewan Based on the performance evaluation throughout 2025,
Komisaris menilai bahwa setiap komite telah menunjukkan the Board of Commissioners assessed that each committee
tingkat dedikasi dan profesionalisme yang konsisten. Penilaian has demonstrated a consistent level of dedication and
tersebut mengacu pada tolok ukur yang telah disepakati, antara professionalism. This assessment refers to agreed benchmarks,
lain frekuensi rapat, tingkat kehadiran anggota, kompetensi including meeting frequency, member attendance, professional
profesional, pencapaian program kerja, serta kualitas dan competence, work program achievements, and the quality
relevansi rekomendasi yang diberikan. Rincian penilaian kinerja and relevance of recommendations provided. Details of each
masing-masing komite diuraikan sebagai berikut: committee’s performance assessment are outlined as follows:
46 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 49
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Komite Audit Audit Committee
Dewan Komisaris menilai bahwa Komite Audit telah The Board of Commissioners assessed that the Audit Committee
melaksanakan fungsi pengawasan secara efektif dan had carried out its supervisory function effectively and
berkesinambungan, terutama dalam menjaga kualitas continuously, particularly in maintaining the quality of financial
pelaporan keuangan, kecukupan pengendalian internal, serta reporting, the adequacy of internal controls, and compliance
kepatuhan terhadap regulasi. Komite Audit juga secara aktif with regulations. The Audit Committee also actively evaluated
melakukan evaluasi atas kinerja Kantor Akuntan Publik (KAP) the performance of the Public Accounting Firm (KAP) and
dan menyampaikan rekomendasi penunjukan KAP kepada submitted recommendations for the appointment of KAP (Public
Dewan Komisaris. Sepanjang tahun 2025, Komite Audit telah Accounting Firm) to the Board of Commissioners. Throughout
menyelenggarakan 8 (delapan) kali rapat dengan tingkat 2025, the Audit Committee held 8 (eight) meetings with an
kehadiran anggota rata-rata sebesar 100%. average attendance rate of 100%.
Komite Pemantau Risiko Risk Monitoring Committee
Komite Pemantau Risiko secara konsisten menjalankan fungsi The Risk Monitoring Committee consistently performed
pengawasan atas penerapan manajemen risiko, memastikan its supervisory function over the implementation of risk
eksposur risiko tetap berada dalam batas risk appetite, serta management, ensuring that risk exposure remains within the
melakukan pemantauan aktif terhadap risiko pembiayaan, risk appetite limits, and actively monitored financing, credit,
kredit, operasional, dan pasar. Komite ini juga berkontribusi operational, and market risks. This committee also contributed
dalam mengevaluasi kebijakan dan regulasi yang berpotensi to the evaluation of policies and regulations that may potentially
berdampak terhadap kegiatan usaha Perseroan. Sepanjang impact the Company’s business activities. Throughout 2025,
tahun 2025, Komite Pemantau Risiko menyelenggarakan 5 the Risk Monitoring Committee held 5 (five) meetings with an
(lima) kali rapat dengan tingkat kehadiran anggota rata-rata average attendance rate of 100%.
sebesar 100%.
Komite Remunerasi dan Nominasi Remuneration and Nomination Committee
Dewan Komisaris menilai Komite Remunerasi dan Nominasi The Board of Commissioners acknowledged that the
telah menjalankan fungsinya secara efektif dalam memastikan Remuneration and Nomination Committee had performed its
transparansi dan kepatuhan pada proses nominasi dan kebijakan functions effectively in ensuring transparency and compliance
remunerasi, selaras dengan prinsip GCG dan ketentuan yang in the nomination process and remuneration policy, in line with
berlaku. Sepanjang tahun 2025, komite ini menyelenggarakan GCG principles and applicable regulations. Throughout 2025,
4 (empat) kali rapat dengan tingkat kehadiran anggota rata- this committee held 4 (four) meetings with an average member
rata sebesar 100%. attendance rate of 100%.
Perubahan Komposisi Dewan Komisaris
Changes in the Composition of the Board of Commissioners
Berdasarkan keputusan Rapat Umum Pemegang Saham Based on the resolution of the Annual General Meeting of
Tahunan (RUPST) tanggal 21 April 2025, pemegang saham Shareholders (AGMS) on April 21, 2025, the shareholders
menyetujui pengunduran diri Bapak Suparno Djasmin dan approved the resignation of Mr. Suparno Djasmin and Mr.
Bapak Gede Harja Wasistha dari Dewan Komisaris, serta Gede Harja Wasistha from the Board of Commissioners. They
mengangkat Bapak Rudy dan Bapak Margono Tanuwijaya, appointed Mr. Rudy and Mr. Margono Tanuwijaya, effective
efektif setelah dinyatakan lulus uji kemampuan dan kepatutan after passing the fit and proper test by the Financial Services
oleh OJK sesuai ketentuan yang berlaku. Authority (FSA) in accordance with applicable regulations.
Dengan demikian, susunan Dewan Komisaris Perseroan per Thus, the composition of the Company’s Board of Commissioners
31 Desember 2025 adalah sebagai berikut: as of December 31, 2025, is as follows:
ɥ Presiden Komisaris : Rudy ɥ President Commissioner : Rudy
ɥ Komisaris Independen : R. Nunu Soetjahja ɥ Independent Commissioner : R. Nunu Soetjahja
ɥ Komisaris Independen : Margono Tanuwijaya ɥ Independent Commissioner : Margono Tanuwijaya
ɥ Komisaris : Thomas Junaidi Alim Wijaya ɥ Commissioner : Thomas Junaidi Alim Wijaya
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 47
Page 50
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Perubahan pada komposisi Dewan Komisaris ini These changes to the composition of the Board of
diharapkan dapat memperkuat efektivitas fungsi Commissioners are expected to strengthen the
pengawasan, kualitas penerapan GCG, serta effectiveness of its supervisory function, the quality
menjaga kesinambungan arah strategis Perseroan of GCG implementation, and maintain the continuity
dalam mendukung pertumbuhan berkelanjutan of the Company’s strategic direction in supporting
dan penciptaan nilai jangka panjang bagi seluruh sustainable growth and creating long-term value for
pemangku kepentingan. all stakeholders.
Apresiasi
Appreciation
Dewan Komisaris menyampaikan apresiasi kepada The Board of Commissioners would like to express its
Direksi dan seluruh karyawan atas dedikasi dan appreciation to the Board of Directors and all employees
kontribusinya sepanjang tahun 2025. Ucapan terima for their dedication and contributions throughout
kasih juga kami sampaikan kepada para pemegang 2025. We would also like to thank our shareholders,
saham, regulator, serta seluruh pemangku kepentingan regulators, and all stakeholders for their trust, support,
atas kepercayaan, dukungan, dan kerja sama yang and continued cooperation.
terus terjalin dengan baik.
Dengan fondasi yang kuat, tata kelola yang disiplin, With a strong foundation, disciplined governance,
serta strategi yang terarah, Dewan Komisaris and focused strategy, the Board of Commissioners is
optimistis Perseroan dapat melanjutkan perjalanan optimistic that the Company can continue its healthy
pertumbuhannya secara sehat, berkelanjutan, dan and sustainable growth journey and provide long-term
memberikan nilai tambah jangka panjang yang selaras added value that is aligned with economic, social, and
dengan kepentingan ekonomi, sosial, dan lingkungan. environmental interests.
Atas nama Dewan Komisaris,
On behalf of the Board of Commissioners,
Rudy
Presiden Komisaris
President Commissioner
48 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 51
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Thomas Junaidi Margono R. Nunu Soetjahja
Rudy
Alim Wijaya Presiden Komisaris
Tanuwijaya Noegroho
Komisaris President Commissioner Komisaris Independen Komisaris Independen
Commissioner Independent Commissioner Independent Commissioner
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 49
Page 52
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Siswadi
Presiden Direktur
President Director
50 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 53
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Laporan Direksi
Board of Directors’ Report
Melalui implementasi strategi bisnis yang tepat, Perseroan berhasil
mempertahankan kinerja yang solid di tengah dinamika industri, dengan
total pembiayaan yang disalurkan mencapai Rp49,5 triliun atau tumbuh
7,6% (YoY), serta membukukan laba sebesar Rp4,63 triliun atau setara
101,5% dari target tahunan dan meningkat 4,9% (YoY). Pencapaian
ini sekaligus memperkuat fondasi pertumbuhan berkelanjutan dan
penciptaan nilai jangka panjang bagi seluruh pemangku kepentingan.
Through the implementation of the right business strategy, the Company
managed to maintain solid performance amid industry dynamics, with total
financing disbursed reaching Rp49.5 trillion or a growth of 7.6% (YoY), and
recorded a profit of Rp4.63 trillion or equivalent to 101.5% of the annual target
and an increase of 4.9% (YoY). This achievement also strengthens the foundation
for sustainable growth and long-term value creation for all stakeholders.
Para Pemegang Saham dan Pemangku Kepentingan yang Kami Hormati,
To Our Esteemed Shareholders and Stakeholders,
Puji syukur kami panjatkan ke hadirat Tuhan Yang Maha Praise and gratitude be to God Almighty for His grace
Esa atas rahmat dan kehendak-Nya sehingga PT Federal and goodwill, enabling PT Federal International Finance
International Finance (“Perseroan”) dapat menutup (“the Company”) to conclude the 2025 fiscal year with
tahun buku 2025 dengan kinerja yang tetap resilien resilient performance and prudent management, amid
dan terkelola secara prudent, di tengah perlambatan a slowdown in the financing industry influenced by
industry pembiayaan yang dipengaruhi oleh moderasi moderating demand in the automotive sector. This
permintaan sektor otomotif. Capaian ini mencerminkan achievement reflects the consistency of the Company’s
konsistensi arah strategi Perseroan, ketangguhan model strategic direction, the resilience of its business model,
bisnis, serta efektivitas tata kelola dan manajemen and the effectiveness of its governance and risk
risiko dalam menjaga kesinambungan pertumbuhan management in maintaining long-term growth.
jangka panjang.
Melalui Laporan Tahunan ini, Direksi menyampaikan Through this Annual Report, the Board of Directors
pertanggungjawaban atas pengurusan dan pengelolaan presents its accountability for the management and
Perseroan kepada para pemegang saham, sebagaimana administration of the Company to its shareholders, as
diamanatkan dalam ketentuan peraturan perundang- mandated by the provisions of laws and regulations and
undangan dan prinsip Tata Kelola Perusahaan yang the principles of Good Corporate Governance (GCG).
Baik (Good Corporate Governance/”GCG”). Laporan This report comprehensively outlines the strategic
ini memuat secara komprehensif arah kebijakan policy direction, operational and financial performance,
strategis, kinerja operasional dan keuangan, efektivitas the effectiveness of strategy implementation, the
pelaksanaan strategi, dinamika risiko dan peluang dynamics of risks and business opportunities, as well
usaha, serta langkah penguatan fundamental Perseroan as measures to strengthen the Company’s fundamentals
dalam menghadapi perubahan lingkungan bisnis. in responding to changes in the business environment.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 51
Page 54
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Dinamika Perekonomian Global, Nasional, dan Industri Pembiayaan
Global, National, and Financing Industry Economic Dynamics
Sepanjang tahun 2025, perekonomian global berada dalam Global, National, and Financing Industry Economic Dynamics
fase penyesuaian struktural di tengah ketidakpastian geopolitik Throughout 2025, the global economy experienced a
yang meningkat, eskalasi tensi perdagangan antar negara, period of structural adjustment amid increasing geopolitical
serta fragmentasi rantai pasok global. Kondisi ini mendorong uncertainty, escalating trade tensions between countries, and
volatilitas pasar keuangan, termasuk fluktuasi nilai tukar the fragmentation of global supply chains. These conditions
sehingga membatasi ruang ekspansi investasi dan konsumsi have led to financial market volatility, including exchange rate
dunia. Normalisasi kebijakan moneter di negara-negara maju fluctuations, thereby limiting the scope for global investment
juga berlangsung secara bertahap, sejumlah bank sentral telah and consumption expansion. Monetary policy normalization
memulai siklus penurunan suku bunga secara gradual. Namun in developed countries is also progressing gradually, with a
demikian proses normalisasi tetap dilakukan secara hati-hati number of central banks starting a cycle of gradual interest
sehingga suku bunga bank masih berada pada level yang rate cuts. However, the normalization process is still being
relatif tinggi dalam jangka pendek. Dalam konteks tersebut, conducted cautiously, so that bank interest rates remain at
International Monetary Fund (IMF) dalam World Economic relatively high levels in the short term. In this context, the
Outlook edisi Januari 2026 memperkirakan pertumbuhan International Monetary Fund (IMF) in its January 2026 edition
ekonomi global hanya berada pada kisaran 3,3% (YoY), of the World Economic Outlook estimates that global economic
melambat dibandingkan tahun sebelumnya dan tetap di bawah growth has only reached around 3.3% (YoY), slowing down
tren historis jangka panjang. compared to the previous year and remaining below the long-
term historical trend.
Di tengah tekanan global yang kompleks tersebut, Amid these complex global pressures, the Indonesian economy
perekonomian Indonesia menunjukkan ketahanan yang relatif has shown relatively solid resilience despite facing several
solid meskipun menghadapi sejumlah tekanan signifikan. significant pressures. Gross Domestic Product (GDP) growth
Pertumbuhan Produk Domestik Bruto (PDB) 2025 tercatat in 2025 was recorded at 5.11% (YoY), supported by strong
5,11% (YoY), didukung oleh konsumsi rumah tangga dan investasi household consumption and investment as the main pillars.
yang kuat sebagai pilar utama. Stabilitas makroekonomi Macroeconomic stability was maintained through effective fiscal
terjaga melalui sinergi kebijakan fiskal dan moneter yang and monetary policy synergies, as well as the maintenance of
efektif, serta terpeliharanya kecukupan likuiditas di sektor sufficient liquidity in the financial sector. In contrast, pressure
keuangan. Namun, tekanan terhadap daya beli masyarakat on people’s purchasing power and shrinking incomes among
dan penyusutan pendapatan kelompok kelas menengah mulai the middle class began to affect consumption patterns and
memengaruhi pola konsumsi dan meningkatkan kehati-hatian increased caution in financing decisions.
dalam pengambilan keputusan pembiayaan.
Sejalan dengan tren tersebut, data Otoritas Jasa Keuangan In line with this trend, data from the Financial Services Authority
(OJK) mencatat bahwa total piutang pembiayaan perusahaan (FSA) shows that total financing receivables of multifinance
multifinance tumbuh terbatas sebesar 0,61% (YoY) menjadi companies increased modestly by 0.61% (YoY) to Rp506.5
Rp506,5 triliun per Desember 2025. Namun jika dilihat dari trillion as of December 2025. Nevertheless, in terms of new
penyaluran Pembiayaan baru, segmen pembiayaan kendaraan financing disbursements, the two-wheeled vehicle financing
roda dua masih menunjukkan ketahanan relatif baik dengan segment still showed relatively good resilience with positive
pertumbuhan positif sekitar 2,7% (YoY) sampai dengan Desember growth of around 2.7% (YoY) until December 2025, indicating
2025, yang mengindikasikan bahwa kebutuhan pembiayaan that financing needs in this segment remained resilient despite
pada segmen ini tetap resilien meskipun di tengah perlambatan the general slowdown. Overall, the industry’s risk profile remains
yang terjadi secara umum. Secara keseluruhan, profil risiko stable, but pressure on consumers’ ability to pay must remain
industri tetap terjaga, namun tekanan terhadap kemampuan a concern as purchasing power is expected to continue to be
bayar konsumen tetap harus menjadi perhatian seiring dengan under pressure.
tekanan daya beli yang diperkirakan masih berlanjut.
52 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 55
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Keterlibatan Direksi dalam Perumusan dan Eksekusi Strategi Perseroan
Involvement of the Board of Directors in Formulating and Executing the Company’s Strategy
Dalam merespons lingkungan usaha yang semakin kompetitif, In response to an increasingly competitive business environment,
Direksi telah mengarahkan Manajemen dan seluruh jajaran the Board of Directors has directed Management and all levels
Perseroan untuk memperkuat bisnis portfolio, implementasi of the Company to strengthen its business portfolio, implement
manajemen risiko, mengoptimalkan struktur pendanaan dan risk management, optimize its funding structure, and utilize
pemanfaatan teknologi digital guna meningkatkan efisiensi digital technology to improve operational efficiency and service
operasional dan kualitas layanan. Penerapan strategi quality. The implementation of this selective and adaptive
pertumbuhan yang selektif dan adaptif ini memungkinkan growth strategy has enabled the Company to maintain a balance
Perseroan menjaga keseimbangan antara perluasan portofolio between portfolio expansion and asset quality, while ensuring
dan kualitas aset, sekaligus memastikan kesinambungan continued performance amid external and domestic pressures
kinerja di tengah tekanan eksternal dan domestik sepanjang throughout 2025.
tahun 2025.
Direksi menjalankan peran strategis dalam memastikan bahwa The Board of Directors plays a strategic role in ensuring that the
arah bisnis Perseroan terformulasi secara tepat, responsif Company’s business direction is properly formulated, responsive
terhadap dinamika pasar, serta selaras dengan mandat to market dynamics, and aligned with shareholder mandates
pemegang saham dan strategi pertumbuhan jangka panjang. and long-term growth strategies. The formulation of corporate
Perumusan strategi korporat dilaksanakan secara kolaboratif strategy is executed collaboratively with management through
bersama jajaran manajemen melalui proses analisis yang a structured analysis process to set measurable financial and
terstruktur guna menetapkan target kinerja keuangan dan operational performance targets, as outlined in the 2025 Annual
operasional yang terukur, sebagaimana dituangkan dalam Business Plan (RBT).
Rencana Bisnis Tahunan (RBT) Tahun 2025.
Dalam kerangka tersebut, setiap anggota Direksi berkontribusi Within this framework, each member of the Board of Directors
aktif sesuai dengan kompetensi dan ruang lingkup tanggung actively contributes according to their competencies and
jawabnya dengan mengintegrasikan evaluasi kinerja historis, scope of responsibility by integrating historical performance
efektivitas implementasi strategi, serta proyeksi risiko dan evaluations, strategy implementation effectiveness, and
peluang yang berkembang di lingkungan internal maupun projections of risks and opportunities developing in the
eksternal. Pelibatan Dewan Komisaris dalam keseluruhan internal and external environment. The involvement of
proses ini turut memperkuat kualitas pengambilan keputusan the Board of Commissioners in this entire process further
strategis melalui perspektif pengawasan independent serta strengthens the quality of strategic decision-making through
penguatan prinsip GCG. an independent supervisory perspective and the reinforcement
of GCG principles.
Pada tahap implementasi, Direksi menerapkan kerangka At the implementation stage, the Board of Directors applied
pengendalian kinerja yang disiplin melalui siklus Plan–Do– a disciplined performance control framework through the
Check–Act (PDCA) guna memastikan konsistensi pelaksanaan Plan–Do–Check–Act (PDCA) cycle to ensure consistency in
strategi, akuntabilitas kinerja, serta pencapaian target secara strategy implementation, performance accountability, and
berkelanjutan. Pemantauan kinerja dan inisiatif strategis sustainable target achievement. The Board of Directors
dilakukan Direksi secara berkala melalui forum Monthly monitors performance and strategic initiatives on a regular
Performance Review di tingkat korporasi, serta kegiatan GENBA basis through the Monthly Performance Review forum at the
yakni peninjauan langsung pada tingkat area hingga cabang, corporate level, as well as GENBA activities, which involve
sehingga Perseroan dapat merespons dinamika bisnis dan direct reviews at the regional and branch levels, enabling the
risiko secara cepat dan terukur. Company to respond to business dynamics and risks quickly
and appropriately.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 53
Page 56
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Prioritas Strategis dan Inisiatif Kunci Tahun 2025
Strategic Priorities and Key Initiatives for 2025
Sepanjang tahun 2025, Perseroan memprioritaskan Throughout 2025, the Company has prioritized optimizing the
optimalisasi kinerja portofolio pembiayaan eksisting dengan performance of its existing financing portfolio by maintaining
mempertahankan kepemimpinan pasar pada segmen its market leadership in the Honda brand two-wheeled
pembiayaan kendaraan roda dua (2W) merek Honda di tengah vehicle (2W) financing segment amid increasingly competitive
persaingan yang semakin ketat. Perseroan juga memfokuskan conditions. The Company has also focused its strategy on
strategi pada peningkatan customer retention melalui improving customer retention through the use of data analytics
pemanfaatan data analytics untuk menghadirkan penawaran to deliver more targeted and relevant offers to consumers. In
yang lebih tepat sasaran dan relevan bagi konsumen. Selain addition, the optimization of the sales network continues to be
itu, optimalisasi jaringan sebagai point of sales terus dilakukan carried out to strengthen the consumer base more efficiently,
untuk memperkuat basis konsumen secara lebih efisien, while strengthening the Company’s presence in the market to
sekaligus memperkuat kehadiran Perseroan di pasar untuk improve service access for customers. To strengthen growth
meningkatkan akses layanan bagi pelanggan. Dalam rangka diversification, the Company continues to develop its productive
memperkuat diversifikasi pertumbuhan, Perseroan secara financing business capabilities through FINATRA as a new pillar
berkelanjutan mengembangkan kapabilitas bisnis productive of growth in the future.
financing melalui FINATRA sebagai pilar pertumbuhan baru
di masa mendatang.
Sebagai penopang keberhasilan eksekusi strategi dan To support the successful execution of its strategy and the
kesinambungan penciptaan nilai jangka panjang, Perseroan continuity of long-term value creation, the Company is also
juga memperkuat pengelolaan talenta dan posisi strategis strengthening its talent management and strategic positioning
guna memastikan ketersediaan kapabilitas yang selaras to ensure the availability of capabilities that are in line with
dengan kebutuhan pertumbuhan bisnis. Secara paralel, business growth needs. At the same time, the implementation of
penerapan prinsip GCG serta penguatan kontribusi kepada GCG principles and the strengthening of public contributions are
masyarakat (public contributions) terus dijalankan secara consistently implemented as an integral part of the corporate
konsisten sebagai bagian integral dari strategi korporasi untuk strategy to build a credible reputation, strengthen business
membangun reputasi yang kredibel, memperkuat ketahanan resilience, and secure sustainable returns for shareholders.
usaha, serta memastikan keberlanjutan imbal hasil bagi para
pemegang saham.
Kinerja Perseroan Tahun 2025
Company Performance in 2025
Perbandingan Target dan Realisasi Kinerja Tahun 2025 Comparison of Targets and Actual Performance in 2025
Perseroan berhasil mempertahankan kinerja yang solid di The Company managed to uphold its solid performance amid
tengah perlambatan industri dan tekanan makroekonomi industry slowdown and macroeconomic pressures, with total
dengan total pembiayaan yang disalurkan mencapai Rp49,5 financing disbursed reaching Rp49.5 trillion, a growth of 7.6%
triliun atau tumbuh 7,6% (YoY). Kinerja pembiayaan yang solid (YoY). This solid financing performance directly contributed
secara langsung berkontribusi terhadap pertumbuhan kinerja to the Company’s financial growth throughout 2025. Profit
keuangan Perseroan sepanjang tahun 2025. Laba tercatat reached Rp4.63 trillion, equivalent to 101.5% of the annual target,
mencapai Rp 4,63 triliun atau setara dengan 101,5% dari target and increased by 4.9% (YoY) compared to the previous year’s
tahunan, serta meningkat sebesar 4,9% (YoY) dibandingkan realization. In terms of efficiency, the Company managed to
realisasi tahun sebelumnya. Dari sisi efisiensi, Perseroan maintain a relatively stable BOPO ratio from 57.0% to 59.9%,
berhasil menjaga rasio BOPO relatif stabil dari 57,0% menjadi reflecting increasingly optimal cost management and maintained
59,9%, mencerminkan pengelolaan biaya yang semakin optimal operational discipline amid challenging industry dynamics.
serta disiplin operasional yang terjaga di tengah dinamika
industri yang menantang.
54 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 57
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Di luar pencapaian finansial, Perseroan terus melanjutkan Beyond its financial achievements, the Company continues
agenda transformasi bisnis melalui berbagai inisiatif inovasi to pursue its business transformation agenda through various
yang diarahkan untuk menciptakan nilai tambah bagi debitur, innovation initiatives aimed at creating added value for debtors,
mitra bisnis, dan internal organisasi. Upaya ini diwujudkan business partners, and the internal organization. These efforts
melalui penyempurnaan proses internal serta peningkatan are manifested through the refinement of internal processes
kualitas layanan yang secara langsung memperkaya and the improvement of service quality, which directly enrich
pengalaman nasabah. Sejalan dengan itu, Perseroan telah the customer experience. Accordingly, the Company has
memperkuat ekosistem digital guna menghadirkan proses strengthened its digital ecosystem to provide easier and more
transaksi pembiayaan yang lebih mudah dan seamless, seamless financing transaction processes, while optimizing the
sekaligus mengoptimalkan pemanfaatan data analytics use of data analytics to gain a more accurate understanding of
untuk memperoleh pemahaman yang lebih akurat terhadap customer needs so that each service provided is more relevant,
kebutuhan pelanggan sehingga setiap layanan yang diberikan personalized, and targeted.
semakin relevan, personal, dan tepat sasaran.
Kemampuan dalam Merespons Tantangan Ability to Respond to Challenges
Di Tengah dinamika industry yang semakin kompleks sepanjang Amidst increasingly complex industry dynamics in 2025, the
tahun 2025, Perseroan secara konsisten menunjukkan Company consistently demonstrated its ability to adapt and
kemampuan adaptasi dalam menjaga stabilitas kinerja maintain stable performance despite pressure from slowing
di tengah tekanan perlambatan daya beli Masyarakat dan consumer purchasing power and moderating demand for motor
moderasi permintaan terhadap pembiayaan kendaraan vehicle financing. Changes in consumer behavior and increased
bermotor. Perubahan perilaku konsumen serta meningkatnya risks in the real sector have contributed to an increase in the
risiko pada sektor riil turut mendorong kenaikan rasio ratio of non-performing financing, yet the Company has been
pembiayaan bermasalah, namun Perseroan Perseroan mampu able to maintain the quality of its portfolio with an NPF Gross
mempertahankan kualitas portofolio dengan NPF Bruto of 1.49%, which is still better than the industry average. This
sebesar 1,49%, tetap lebih baik dibandingkan rata-rata industri. achievement reflects the resilience of the financing portfolio
Pencapaian ini mencerminkan ketahanan portfolio pembiayaan and the consistent application of risk management discipline.
serta konsistensi penerapan disiplin manajemen risiko.
Dalam merespons tantangan tersebut, Perseroan memperkuat In response to these challenges, the Company strengthened
disiplin operasional secara menyeluruh yang di antaranya its overall operational discipline, which included improving the
mencakup peningkatan kualitas analisis kredit berbasis data quality of data analytics-based credit analysis and optimizing
analytics, serta optimalisasi pengelolaan piutang melalui receivables management through intensified collectability
intensifikasi pemantauan kolektabilitas, untuk menjaga kualitas monitoring to maintain asset quality. With the implementation of
aset. Dengan penerapan tata kelola risiko yang kuat dan prinsip strong risk management and the principle of prudence in every
kehati-hatian dalam setiap persetujuan pembiayaan, Perseroan financing approval, the Company was able to maintain healthy
dapat mempertahankan pertumbuhan aset yang dikategorikan asset growth. Supported by proven execution capabilities,
tetap sehat. Didukung kapabilitas eksekusi yang teruji, Direksi the Board of Directors believes that the Company remains
menilai bahwa Perseroan berada pada posisi yang tetap competitive, resilient, and adaptive in tackling market volatility,
kompetitif, resilien, dan adaptif dalam menghadapi volatilitas while strengthening the foundation for long-term value creation
pasar, sekaligus memperkuat fondasi penciptaan nilai jangka for shareholders.
panjang bagi para pemegang saham.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 55
Page 58
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Prospek Bisnis Tahun 2026
Business Prospects for 2026
Direksi memandang bahwa Perseroan berada dalam posisi The Board of Directors believes that the Company is in a solid
yang solid untuk menangkap peluang pertumbuhan seiring position to capture growth opportunities in line with Indonesia’s
dengan stabilitas perekonomian Indonesia yang terus terjaga. continued economic stability. The projected national economic
Pertumbuhan ekonomi nasional yang diproyeksikan berada growth of 5.0%–5.4% (YoY) in 2026 is expected to strengthen
pada kisaran 5,0%–5,4% (YoY) pada tahun 2026 diperkirakan demand for financing, both in the consumer financing segment
akan memperkuat permintaan pembiayaan, baik pada segmen and the productive sector.
pembiayaan konsumen dan sektor produktif.
Sejalan dengan prospek makroekonomi yang tetap konstruktif Consistent with the constructive macroeconomic prospects
ke depan, Direksi memandang bahwa industri pembiayaan going forward, the Board of Directors believes that the
secara keseluruhan memiliki ruang pertumbuhan yang financing industry as a whole has the potential for sustainable
berkelanjutan. Kondisi tersebut diyakini akan menjadi katalis growth. These conditions are believed to be a catalyst that will
yang memperkuat kapasitas Perseroan untuk menyalurkan strengthen the Company’s capacity to channel new financing
pembiayaan baru secara prudent sekaligus memperluas prudently while expanding market penetration. By remaining
penetrasi pasar. Dengan tetap berfokus pada segmen sepeda focused on the motorcycle, multipurpose financing, and sharia
motor, pembiayaan multiguna, dan pembiayaan syariah, serta financing segments, and supported by product innovation and
didukung oleh inovasi produk dan penguatan kualitas layanan, service quality enhancement, the Company is optimistic that
Perseroan optimistis dapat mempertahankan momentum it can maintain solid growth momentum with a new financing
pertumbuhan yang solid dengan target penyaluran pembiayaan distribution target of Rp49.9 trillion in 2026. To support the
baru sebesar Rp49,9 triliun pada 2026. Untuk mendukung achievement of this target, the Company has prepared a series
pencapaian target tersebut, Perseroan telah menyiapkan of strategic initiatives that focus on service innovation, including
serangkaian inisiatif strategis yang berfokus pada inovasi the development of FINATRA as a new engine of growth, as well
layanan, termasuk pengembangan FINATRA sebagai new as the utilization of service digitalization so that every debtor
engine of growth, sekaligus pemanfaatan digitalisasi layanan can experience faster, easier, and more integrated financing.
agar setiap debitur memperoleh pengalaman pembiayaan
yang semakin cepat, mudah, dan terintegrasi.
Dengan mempersiapkan fondasi bisnis yang kokoh sepanjang By preparing a solid business foundation throughout 2025 and
tahun 2025 serta didukung oleh implementasi strategi inovatif supported by the implementation of targeted and sustainable
yang terarah dan berkelanjutan di tahun depan, Direksi meyakini innovative strategies in the coming year, the Board of Directors
bahwa Perseroan memiliki kapabilitas yang solid untuk believes that the Company has solid capabilities to navigate
menavigasi dinamika pasar, memperluas penetrasi layanan, market dynamics, expand service penetration, and deliver
serta menghadirkan nilai tambah berkelanjutan bagi debitur, sustainable added value to debtors, partners, and shareholders.
mitra, dan pemegang saham. Sinergi seluruh inisiatif strategis The synergy of all these strategic initiatives is expected to
tersebut diyakini akan semakin memperkuat posisi Perseroan further strengthen the Company’s position as one of the leading
sebagai salah satu perusahaan pembiayaan terkemuka di financing companies in the national multifinance industry.
industri multifinance nasional.
Komitmen Perseroan terhadap Penerapan Prinsip Tata Kelola Perusahaaan yang Baik
The Company’s Commitment to Implementing Good Corporate Governance Principles
Perseroan menegaskan komitmen penuh untuk menerapkan The Company affirms its full commitment to implementing
prinsip GCG sebagai landasan utama dalam menjalankan GCG principles as the main foundation in conducting all
seluruh aktivitas usaha. Perseroan meyakini bahwa penerapan business activities. The Company is convinced that consistent
GCG yang konsisten tidak hanya membentuk fondasi implementation of GCG not only forms a solid operational
operasional yang kokoh, tetapi juga berperan penting dalam foundation, but also plays an important role in creating a
menciptakan sistem pengelolaan yang transparan, akuntabel, transparent, accountable, and integrity management system,
dan berintegritas, sehingga mendukung keberlanjutan kinerja thereby supporting the sustainability of performance and the
dan kepercayaan para pemangku kepentingan. trust of stakeholders.
56 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 59
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Sejalan dengan komitmen tersebut, sepanjang tahun 2025 Aligned with this commitment, the Company proactively
Perseroan secara proaktif memperkuat implementasi GCG strengthened the implementation of GCG and compliance
dan kepatuhan, khususnya dalam merespons terbitnya throughout 2025, particularly in response to the issuance of
regulasi POJK No. 48 Tahun 2024 (“POJK 48/2024”) POJK No. 48 of 2024 (“POJK 48/2024”) concerning Good
tentang Tata Kelola yang Baik bagi Lembaga Pembiayaan, Governance for Financing Institutions, Venture Capital
Perusahaan Modal Ventura, Lembaga Keuangan Mikro, dan Companies, Microfinance Institutions, and Other Financial
Lembaga Jasa Keuangan Lainnya. Dalam rangka memastikan Services Institutions. To comply with the latest regulations,
keselarasan dengan regulasi terbaru, Perseroan melakukan the Company updated its internal policies and procedures
pembaruan kebijakan dan prosedur internal serta memperkuat and strengthened their implementation throughout the
implementasinya di seluruh organisasi. Langkah ini memastikan organization. This step ensures that GCG principles are
bahwa prinsip GCG diterapkan secara komprehensif, konsisten, applied comprehensively, consistently, and sustainably, while
dan berkelanjutan, sekaligus memperkuat praktik bisnis yang strengthening professional and trustworthy business practices.
profesional dan tepercaya.
Tidak hanya berfokus pada penyesuaian kebijakan dan struktur, Not only focusing on policy and structural adjustments, the
Perseroan juga secara berkelanjutan mendorong partisipasi aktif Company also continuously encourages the active participation
seluruh organ Perseroan dan karyawan dalam menjaga kualitas of all Company’s governing bodies and employees in
kepatuhan melalui sosialisasi berkala atas perkembangan maintaining compliance quality through regular socialization
regulasi yang relevan dengan industri pembiayaan. Upaya ini of regulatory developments relevant to the financing industry.
dilengkapi dengan penguatan mekanisme pemantauan dan This effort is complemented by the strengthening of continuous
evaluasi berkelanjutan yang dijalankan oleh Fungsi Kepatuhan, monitoring and evaluation mechanisms carried out by the
Manajemen Risiko, dan Audit Internal guna memastikan Compliance, Risk Management, and Internal Audit Functions
efektivitas penerapan GCG. Melalui pendekatan tersebut, to achieve effective implementation of GCG. By applying this
prinsip GCG diinternalisasikan secara konsisten di seluruh approach, GCG principles are consistently internalized at all
tingkatan organisasi, sekaligus membentuk lingkungan kerja levels of the organization, while also fostering a professional,
yang profesional, beretika, dan berintegritas. ethical, and integrity-driven work environment.
Selaras dengan penguatan budaya kepatuhan yang dibangun In line with the Company’s efforts to reinforce its culture
Perseroan, Direksi menilai bahwa kinerja komite dan organ of compliance, the Board of Directors considers that the
pendukung Direksi telah berjalan dengan baik dan efektif, performance of the committees and supporting governing
termasuk dalam penerapan rekomendasi serta keselarasan bodies of the Board of Directors has been sound and effective,
program kerja dengan kebutuhan dan strategi Perseroan. including in the implementation of recommendations and the
Direksi mengapresiasi peran aktif organ pendukung dalam alignment of work programs with the Company’s needs and
memperkuat GCG, mendukung pengambilan keputusan strategies. The Board of Directors appreciates the active role
berbasis data dan risiko, serta memastikan kepatuhan of supporting governing bodies in reinforcing GCG, supporting
terhadap regulasi dan kebijakan internal. Keberadaan fungsi- data and risk-based decision making, and ensuring compliance
fungsi ini menjadi faktor penting dalam menjaga konsistensi, with regulations and internal policies. The existence of these
transparansi, dan efektivitas pelaksanaan strategi Perseroan, functions is an important factor in maintaining consistency,
sekaligus memperkuat fondasi pencapaian kinerja jangka transparency, and effectiveness in the implementation of the
panjang yang berkelanjutan. Company’s strategy, while strengthening the foundation for
achieving sustainable long-term performance.
Sejalan dengan penguatan tata kelola secara keseluruhan, Consistent to the strengthening of overall governance, the
Perseroan juga menempatkan manajemen risiko dan sistem Company also places risk management and internal control
pengendalian internal sebagai pilar utama dalam menjaga systems as key pillars in maintaining operational sustainability
keberlanjutan dan integritas operasional. Direksi menilai and integrity. The Board of Directors considers that these
bahwa mekanisme tersebut telah berjalan secara memadai dan mechanisms have been working adequately and effectively in
efektif dalam mendukung deteksi dini risiko, mitigasi potensi supporting early risk detection, mitigating potential irregularities,
penyimpangan, serta menjaga konsistensi dan integritas seluruh and maintaining the consistency and integrity of all operational
kegiatan operasional. Penerapan sistem pengendalian yang activities. The implementation of this continuous control
berkesinambungan ini turut membentuk lingkungan kerja yang system also shapes an environment of integrity, strengthens
berintegritas, memperkuat akuntabilitas, serta memastikan accountability, and confirms that the Company’s business
bahwa praktik bisnis Perseroan dijalankan secara profesional, practices are implemented in a professional, transparent, and
transparan, dan dapat dipertanggungjawabkan. accountable manner.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 57
Page 60
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Komitmen terhadap Keuangan Berkelanjutan
Commitment to Sustainable Finance
Perseroan secara konsisten menunjukkan komitmen terhadap The Company consistently demonstrates its commitment to
penerapan keuangan berkelanjutan melalui penyusunan dan implementing sustainable finance through the preparation and
pelaksanaan Rencana Aksi Keuangan Berkelanjutan (RAKB) implementation of a Sustainable Finance Action Plan (RAKB) that
yang dirancang secara sistematis sesuai ketentuan POJK is systematically designed in accordance with the provisions
No. 51/POJK.03/2017 (“POJK 51/2017”) tentang Penerapan of POJK No. 51/POJK.03/2017 (“POJK 51/2017”) concerning
Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, the Implementation of Sustainable Finance for Financial
dan Perusahaan Publik. Pada tahun 2025, Perseroan telah Services Institutions, Issuers, and Public Companies. In 2025,
menyusun RAKB yang sudah memperoleh persetujuan Direksi the Company has prepared an RAKB that has been approved
dan Dewan Komisaris, serta dilaporkan secara berkala capaian by the Board of Directors and Board of Commissioners, and
pelaksanaannya kepada OJK. Sejalan dengan komitmen its implementation achievements are reported periodically to
tersebut, Direksi memastikan bahwa prinsip-prinsip keuangan the FSA. In line with this commitment, the Board of Directors
berkelanjutan terintegrasi dalam kebijakan internal, proses ensures that sustainable finance principles are integrated
bisnis, serta pengembangan portofolio pembiayaan Perseroan into the Company’s internal policies, business processes, and
sehingga keberlanjutan menjadi bagian yang tidak terpisahkan financing portfolio development so that sustainability becomes
dari strategi bisnis dan operasional secara menyeluruh. an integral part of its overall business and operational strategies.
Sebagai wujud implementasi konkret dari komitmen tersebut, As a concrete manifestation of this commitment, the Company
Perseroan secara bertahap mengembangkan portofolio is gradually developing a financing portfolio that falls under the
pembiayaan yang termasuk dalam Kategori Kegiatan Usaha Sustainable Business Activity Category (KKUB) in accordance
Berkelanjutan (KKUB) sesuai dengan ketentuan POJK 51/2017. with the provisions of POJK 51/2017. Through the development
Melalui pengembangan portofolio ini, Perseroan berupaya of this portfolio, the Company strives to provide financing
menghadirkan solusi pembiayaan yang tidak hanya relevan solutions that are not only relevant to the business, but also
secara bisnis, tetapi juga memberikan kontribusi nyata make a real contribution to environmental and social aspects,
terhadap aspek lingkungan dan sosial, antara lain melalui including through the financing of Honda electric motorcycles,
pembiayaan sepeda motor listrik merek Honda, sepeda listrik, electric bicycles, solar panels, and financing for MSME players.
solar panel, serta pembiayaan bagi pelaku UMKM. Seiring Along with strengthening the Sustainable Business Activity
dengan penguatan portofolio KKUB tersebut, Perseroan (KKUB) portfolio, the Company also encourages the transition
juga mendorong transisi menuju ekonomi yang lebih ramah to a more environmentally friendly economy while expanding
lingkungan sekaligus memperluas akses pembiayaan yang access to inclusive and sustainable financing for the community.
inklusif dan berkelanjutan bagi masyarakat.
Sejalan dengan arah pengembangan tersebut, pada tahun Alongside this development, in 2025 the Company strengthened
2025 Perseroan memperkuat langkah keberlanjutannya its sustainability efforts by obtaining an Environmental, Social,
melalui perolehan pinjaman berbasis Environmental, Social, and Governance (ESG)-based loan worth USD50 million. This
and Governance (ESG) senilai USD50 juta. Pendanaan ini funding reflects the trust of stakeholders and expands the
mencerminkan kepercayaan pemangku kepentingan sekaligus Company’s scope to increase its measurable sustainability
memperluas ruang bagi Perseroan untuk meningkatkan impact through strategic allocation in two main categories,
dampak keberlanjutan secara terukur dengan alokasi strategis namely Green Projects and Social Projects. Through Green
pada 2 (dua) kategori utama, yaitu Green Project dan Social Projects, the Company supported the transition to a low-carbon
Project. Melalui Green Project, Perseroan mendukung transisi economy by financing solar panels, electric bicycles, and Honda
menuju ekonomi rendah karbon melalui pembiayaan solar electric motorcycles. Likewise, through Social Projects, the
panel, sepeda listrik, serta sepeda motor listrik merek Honda. Company strengthened community empowerment through
Sementara itu melalui Social Project, Perseroan memperkuat FIFASTRA and SPEKTRA for women and underprivileged
pemberdayaan masyarakat melalui FIFASTRA dan SPEKTRA groups, as well as FINATRA for MSME development. This
bagi kelompok perempuan dan kelompok kurang terlayani, integrated approach reaffirms the Company’s commitment to
serta FINATRA untuk pengembangan UMKM. Pendekatan balancing economic, environmental, and social value creation
terintegrasi ini menegaskan komitmen Perseroan dalam in a sustainable manner.
menyeimbangkan penciptaan nilai ekonomi, lingkungan, dan
sosial secara berkelanjutan.
58 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 61
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Namun dalam perjalanan memperluas implementasi inisiatif On the other hand, in the process of expanding the
keberlanjutan, Perseroan mengidentifikasi berbagai tantangan implementation of sustainability initiatives, the Company
yang perlu dikelola secara berkelanjutan, antara lain terkait has identified various challenges that need to be managed
pengembangan pasar bagi produk keuangan berkelanjutan, sustainably, including those related to market development
peningkatan literasi dan kesadaran masyarakat, serta dinamika for sustainable financial products, increasing public literacy
aspek ESG yang menuntut inovasi dan penguatan kapabilitas and awareness, and ESG dynamics that require continuous
secara berkesinambungan. Di sisi eksternal, perubahan innovation and capacity building. In terms of external aspects,
kebijakan dan regulasi menuntut kesiapan adaptasi yang changes in policy and regulation require agile adaptation,
agile, sementara kolaborasi dengan ekosistem dan mitra usaha while collaboration with the ecosystem and business partners
menjadi kunci dalam mempercepat transisi menuju aktivitas is key to accelerating the transition to low-carbon economic
ekonomi rendah karbon. Sejalan dengan itu, dari sisi internal, activities. Internally, the Company continues to prioritize
Perseroan terus memprioritaskan peningkatan kapasitas dan improving employee capacity and understanding to ensure
pemahaman karyawan guna memastikan bahwa prinsip dan that sustainable finance principles and practices are applied
praktik keuangan berkelanjutan dapat diterapkan secara consistently and effectively across all lines of the organization.
konsisten dan efektif di seluruh lini organisasi.
Dengan mempertimbangkan dinamika peluang dan tantangan Considering the dynamics of existing opportunities and
yang ada, Perseroan menegaskan komitmennya untuk challenges, the Company affirms its commitment to consistently
secara konsisten memperkuat penerapan prinsip keuangan strengthening the application of sustainable finance principles
berkelanjutan melalui pengembangan portofolio pembiayaan through the development of an environmentally friendly and
yang ramah lingkungan dan inklusif, penguatan manajemen inclusive financing portfolio, strengthening ESG-based risk
risiko berbasis ESG, serta peningkatan kolaborasi dengan para management, and enhancing collaboration with stakeholders.
pemangku kepentingan. Melalui pendekatan yang terintegrasi Through an integrated and long-term approach, the Company
dan berjangka panjang, Perseroan berupaya menciptakan nilai strives to create sustainable value for all stakeholders, while
berkelanjutan bagi seluruh pemangku kepentingan, sekaligus strengthening its position as a professional, ethical, and
memperkokoh posisinya sebagai perusahaan pembiayaan environmentally and socially responsible financing company.
yang profesional, beretika, dan bertanggung jawab terhadap
lingkungan dan sosial.
Perubahan Komposisi Direksi
Changes in the Composition of the Board of Directors
Sepanjang tahun 2025, tidak terdapat perubahan pada Throughout 2025, there were no changes in the composition
komposisi Direksi Perseroan. of the Company’s Board of Directors.
Apresiasi
Apresiasi
Keberhasilan Perseroan melewati berbagai tantangan sepanjang The Company’s success in overcoming various challenges
tahun 2025 mencerminkan dukungan dan kepercayaan yang throughout 2025 reflects the continued support and trust
berkelanjutan dari seluruh pemangku kepentingan. Atas hal of all stakeholders. Therefore, the Board of Directors would
tersebut, Direksi menyampaikan penghargaan dan terima kasih like to express its deepest gratitude and appreciation to the
yang sebesar-besarnya kepada pemegang saham sehingga shareholders for enabling the Company to implement its
Perseroan dapat menjalankan strategi dan operasional secara strategies and operations optimally. The same appreciation is
optimal. Ungkapan yang sama juga ditujukan kepada Dewan also extended to the Board of Commissioners for their guidance,
Komisaris atas arahan, bimbingan, dan pengawasan yang direction, and supervision, which have ensured that all of the
senantiasa diberikan sehingga setiap kebijakan dan langkah Company’s policies and strategic steps remain in line with its
strategis Perseroan tetap selaras dengan tujuan jangka panjang. long-term objectives.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 59
Page 62
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Direksi menaruh apresiasi setinggi-tingginya kepada The Board of Directors would like to express its highest
seluruh karyawan dan tim Manajemen atas dedikasi, appreciation to all employees and the Management
loyalitas, serta kerja keras yang konsisten dalam team for their dedication, loyalty, and consistent hard
mewujudkan target dan inovasi Perseroan. Tidak kalah work in realizing the Company’s targets and innovations.
penting, kolaborasi yang terjalin dengan para mitra Last but not least, the collaboration with business
bisnis dan Astra Ecosystem juga menjadi pijakan yang partners and the Astra Ecosystem has also become a
memperkuat kemampuan Perseroan dalam memberikan foundation that strengthens the Company’s ability to
layanan prima sekaligus menciptakan nilai tambah. provide excellent service while creating added value.
Bersama dukungan, sinergi, dan kepercayaan dari With the support, synergy, and trust of all stakeholders,
seluruh pemangku kepentingan, serta semangat untuk as well as the commitment to always deliver the best,
senantiasa memberikan yang terbaik, Direksi optimistis the Board of Directors is optimistic that the Company
Perseroan mampu meraih pertumbuhan kinerja yang will achieve more solid performance growth in the
lebih solid di waktu mendatang. Semoga Tuhan Yang future. May God Almighty continue to bestow His grace,
Maha Esa senantiasa melimpahkan rahmat, keberkahan, blessings, and ease in every step the Company takes to
dan kelancaran dalam setiap langkah Perseroan untuk continue working and providing the best contribution to
terus berkarya serta memberikan kontribusi terbaik the advancement of the national multifinance industry.
demi kemajuan industri multifinance nasional.
Siswadi
Presiden Direktur
President Director
60 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 63
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Daniel Indra Valentina
Sri Harjati Setia Budi Siswadi
Direktur Direktur Presiden Direktur
Hartono Gunawan Chai Wei Li
Director Director President Director Direktur Direktur Direktur
Director Director Director
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 61
Page 64
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Surat Pernyataan Anggota
Dewan Komisaris tentang Tanggung
Jawab atas Laporan Tahunan 2025
PT Federal International Finance
Board of Commissioners Statements on the Responsibility for
PT Federal International Finance Annual Report Year 2025
Kami yang bertanda tangan di bawah ini menyatakan We, the undersigned hereby declare that all the information
bahwa semua informasi dalam Laporan Tahunan PT Federal disclosed in the 2025 Annual Report of PT Federal International
International Finance tahun 2025 telah dimuat secara Finance is complete and we are fully responsible for the
lengkap dan bertanggung jawab penuh atas kebenaran isi accuracy of such information. This statement is made truthfully.
Laporan Tahunan Perseroan. Demikian pernyataan ini dibuat
dengan sebenarnya.
Jakarta, Maret 2026
Jakarta, March 2026
Dewan Komisaris
Board of Commissioners
Rudy R. Nunu Soetjahja Margono Thomas Junaidi
Presiden Komisaris Noegroho Tanuwijaya Alim Wijaya
President Commissioner Komisaris Independen Komisaris Independen Komisaris
Independent Commissioner Independent Commissioner Commissioner
62 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 65
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Surat Pernyataan Anggota Direksi
tentang Tanggung Jawab atas
Laporan Tahunan 2025
PT Federal International Finance
Board of Directors Statements on the Responsibility for
PT Federal International Finance Annual Report Year 2025
Kami yang bertanda tangan di bawah ini menyatakan We, the undersigned hereby declare that all the information
bahwa semua informasi dalam Laporan Tahunan PT Federal disclosed in the 2025 Annual Report of PT Federal International
International Finance tahun 2025 telah dimuat secara Finance is complete and we are fully responsible for the
lengkap dan bertanggung jawab penuh atas kebenaran isi accuracy of such information. This statement is made truthfully.
Laporan Tahunan Perseroan. Demikian pernyataan ini dibuat
dengan sebenarnya.
Jakarta, Maret 2026
Jakarta, March 2026
Direksi
Board of Directors
Siswadi Indra Gunawan Setia Budi
Presiden Direktur Direktur Direktur
President Director Director Director
Sri Harjati Valentina Chai Wei Li Daniel Hartono
Direktur Direktur Direktur
Director Director Director
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 63
Page 66
64 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 67
Profil
Perusahaan
Company Profile
03
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 65
Page 68
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Informasi Umum dan
Identitas Perseroan
General Information and Company Identity
Nama Perseroan Dasar Hukum Pendirian
Company Name Authorized Share Capital
PT Federal International Finance PT Mitrapusaka Artha Finance
didirikan berdasarkan Surat Keputusan
Menteri Kehakiman Republik Indonesia
No. C2-6728.HT.01.01.Th.89 tanggal
27 Juli 1989. Selanjutnya, perubahan
Brand Perseroan nama menjadi PT Federal International
Company Brand Finance disahkan melalui Surat Keputusan
Menteri Kehakiman Republik Indonesia
FIFGROUP No. C2-6464.HT.01.04.Th.91 tanggal 7
November 1991.
PT Mitrapusaka Artha Finance was
established based on the Decree of the
Kegiatan Usaha Ministry of Justice No. C2-6728.HT.01.01.
Business Activities Th.89 dated July 27, 1989. Furthermore,
the name change to PT Federal
Pembiayaan International Finance was formalized
Financial Services through the Decree of the Ministry of
Justice of the Republic of Indonesia No.
C2-6464.HT.01.04.Th.91 dated November
7, 1991.
Tanggal Pendirian
Date of Establishment Modal Dasar
Authorized Share Capital
Pertama kali didirikan dengan
nama PT Mitrapusaka Artha Finance pada Rp300.000.000.000 yang terdiri
tanggal 1 Mei 1989. Selanjutnya pada 300.000.000 saham dengan nilai nominal
tanggal 21 Oktober 1991, PT Mitrapusaka Rp1.000 per saham.
Artha Finance mengubah namanya
menjadi PT Federal International Finance. Rp300,000,000,000 comprising of
300,000,000 shares at nominal value of
First established under the name PT Rp1,000 per share.
Mitrapusaka Artha Finance on May 1, 1989.
Subsequently, on October 21, 1991, PT
Mitrapusaka Artha Finance changed its
name to PT Federal Internasional Finance. Modal Ditempatkan
dan Disetor Penuh
Issued and Paid-up
Share Capital
Rp280.000.000.000 yang terdiri dari
280.000.000 saham dengan nilai nominal
Rp1.000 per saham.
Rp280,000,000,000 comprising of
280,000,000 shares at nominal value of
Rp1,000 per share.
66 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 69
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Komposisi Pemegang Saham Hubungan Investor
per 31 Desember 2025 (ACGS C.10.1)
Shareholder Composition as of Investor Relations (ACGS C.10.1)
December 31, 2025
Telp.: +6221-769-8899
• PT Astra Internasional Tbk (99,99996%) Fax.: +6221-759 055 99
• PT Arya Kharisma (0,00004%) Email: corpsecretary@fifgroup.astra.co.id
Phone: +6221-769-8899
Fax: +6221-759-055-99
Email: corpsecretary@fifgroup.astra.co.id
Tanggal Pencatatan Obligasi
di Bursa Efek Indonesia (BEI)
Bond Listing Date on the
Indonesia Stock Exchange (IDX)
Situs Web
27 Agustus 2002 Website
August 27, 2002 www.fifgroup.co.id
Jumlah Karyawan
Kode Emiten di BEI per 31 Desember 2025
Issuer Code on the IDX Number of Employees
as of 31 December 2025
FIFA
14.411 orang
14,411 people
Alamat Kantor Pusat
Head Office Address Jaringan Kantor
Office Network
Menara FIF
Jl. TB. Simatupang, Kav. 15, Cilandak, • 1 Kantor Pusat
Jakarta Selatan 12440, Indonesia • 262 Kantor Cabang
Telp.: +6221-769-8899
Fax.: +6221-759 055 99 • 1 Head Office
Email: corpsecretary@fifgroup.astra.co.id • 262 Branches Offices
FIF Tower
Jalan TB. Simatupang, Kav. 15, Cilandak,
South Jakarta 12440, Indonesia Media Sosial
Phone: +6221-769-8899 Social Media
Fax: +6221-759-055-99
FIFCLUB
Email: corpsecretary@fifgroup.astra.co.id
FIFCLUB
FIFCLUB
FIFCLUB
FIFCLUB
FIFGROUPFIONA_BOT
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 67
Page 70
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Sekilas Tentang Perseroan
Overview of the Company
Latar Belakang dan Tonggak Sejarah FIFGROUP
Background and Milestones of FIFGROUP
PT Federal International Finance (“Perseroan”) didirikan oleh PT Federal International Finance (“the Company”) was
PT Astra International Tbk pada tanggal 1 Mei 1989 dengan established by PT Astra International Tbk on May 1, 1989
nama PT Mitrapusaka Artha Finance. Sejak awal berdirinya, under the name PT Mitrapusaka Artha Finance. Since its
Perseroan telah menapaki kiprahnya di industri pembiayaan establishment, the Company has been active in the national
nasional dengan menjalankan kegiatan usaha di bidang Sewa financing industry by conducting business activities in the fields
Guna Usaha, Anjak Piutang, dan Pembiayaan Konsumen. of Leasing, Factoring, and Consumer Financing.
Pada tahun 1991, Perseroan resmi mengubah namanya dari In 1991, the Company officially changed its name from PT
semula PT Mitrapusaka Artha Finance menjadi PT Federal Mitrapusaka Artha Finance to PT Federal International
International Finance (FIF), sebagaimana dikenal hingga Finance (FIF), as it is known today. Along with this change,
saat ini. Seiring dengan perubahan tersebut, Perseroan the Company strengthened its business focus in the retail
memperkuat fokus bisnisnya di sektor pembiayaan konsumen consumer finance sector, with a primary concentration on
ritel dengan konsentrasi utama pada pembiayaan sepeda financing Honda motorcycles. This step was taken as part of
motor merek Honda. Langkah ini dilakukan sebagai bagian a strategy to strengthen the brand and market position in the
dari strategi penguatan merek dan posisi pasar di industri national multifinance industry.
multifinance nasional.
68 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 71
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Seiring dengan tingginya animo pasar terhadap produk-produk In line with the high market enthusiasm for the financing products
pembiayaan yang ditawarkan, Perseroan secara konsisten offered, the Company consistently strives to strengthen its
berupaya memperkuat kapasitas pendanaan guna mendukung funding capacity to support sustainable business expansion. In
ekspansi bisnis yang berkelanjutan. Pada tahun 2002, Perseroan 2002, the Company diversified its funding sources by no longer
melakukan diversifikasi sumber pendanaan dengan tidak lagi relying solely on banking facilities, but also through the issuance
semata-mata mengandalkan fasilitas perbankan, melainkan of debt securities in the form of corporate bonds on an ongoing
juga melalui penerbitan efek utang berupa obligasi korporasi basis. By applying the principles of Good Corporate Governance
secara berkelanjutan. Dengan penerapan prinsip Tata Kelola (GCG) in every aspect of transparent and accountable business
Perusahaan yang Baik (Good Corporate Governance/GCG) management, the Company has successfully maintained a
dalam setiap aspek pengelolaan bisnis yang transparan dan solid track record in terms of timely fulfillment of all its financial
akuntabel, Perseroan berhasil mempertahankan rekam jejak obligations. This is reflected in the Company’s bond rating,
yang solid dalam hal ketepatan waktu pemenuhan seluruh which remains stable at the highest level, namely idAAA from
kewajiban keuangannya. Hal tersebut tercermin dari peringkat PEFINDO, until the end of 2025.
obligasi Perseroan yang tetap stabil di posisi tertinggi, yakni
idAAA dari PEFINDO, hingga akhir tahun 2025.
Dalam menghadapi berbagai tantangan dan peluang, Perseroan In facing various challenges and opportunities, the Company
menjalankan transformasi strategis sebagai langkah penguatan is implementing strategic transformation as a step towards
dan pengembangan bisnis jangka panjang. Transformasi strengthening and developing its long-term business. This
tersebut ditandai dengan peluncuran identitas korporasi baru transformation was marked by the launch of a new corporate
di bawah brand “FIFGROUP” pada Mei 2013. Melalui logo dan identity under the “FIFGROUP” brand in May 2013. Through
identitas baru ini, FIFGROUP menegaskan komitmennya untuk this new logo and identity, FIFGROUP affirms its commitment
senantiasa hadir memenuhi kebutuhan masyarakat dengan to always be there to meet the needs of the community by
menghadirkan beragam solusi pembiayaan yang terpercaya, providing a variety of reliable, innovative, and highly competitive
inovatif, dan berdaya saing tinggi melalui 5 (lima) portofolio financing solutions through 5 (five) main business portfolios,
bisnis utama, yaitu: namely:
Pembiayaan Pembiayaan Pembiayaan Pembiayaan Pembiayaan
Sepeda Motor Multiguna Konsumtif Produktif Syariah
Honda Multi-purpose Consumer Productive Sharia
Honda Motorcycle Financing Financing Financing Financing
Financing
Dalam upaya mewujudkan keberlanjutan usaha jangka In an effort to achieve long-term business sustainability, the
panjang, Perseroan senantiasa berinovasi guna memperluas Company continues to innovate in order to expand access to
akses layanan pembiayaan yang inklusif bagi seluruh lapisan inclusive financing services for all levels of Indonesian society.
masyarakat Indonesia. Implementasi komitmen tersebut This commitment is reflected in the launch of the FIFGROUP
tercermin melalui peluncuran aplikasi digital FIFGROUP Digital Digital Form application in May 2016, which is designed to
Form pada Mei 2016, yang dirancang untuk mempermudah simplify the financing application process for customers.
pelanggan dalam proses pengajuan pembiayaan.
Dengan mengimplementasikan strategi bisnis yang tepat, By implementing the right business strategies, leveraging its
fondasi pengalaman yang kuat, serta jaringan yang luas di strong experience, and utilizing its extensive network throughout
seluruh Indonesia, Perseroan bertekad untuk senantiasa Indonesia, the Company is determined to consistently providing
menghadirkan layanan pembiayaan yang terpercaya dan reliable and innovative financing services, while strengthening
inovatif, sekaligus memperkuat posisinya sebagai mitra finansial its position as the primary financial partner of choice for
pilihan utama bagi masyarakat. the society.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 69
Page 72
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Informasi Perubahan Nama dan Alasan Perubahan Nama
Name Change Information and Reason for Name Change
Perseroan didirikan pada 1 Mei 1989 di Jakarta dengan nama The Company was established on May 1, 1989 in Jakarta under
awal PT Mitrapusaka Artha Finance berdasarkan Akta Notaris the initial name of PT Mitrapusaka Artha Finance based on
Rukmasanti Hardjasatya, S.H., No. 1. Akta pendirian ini kemudian notarial deed No.1 of Rukmasanti Hardjasatya, S.H. This deed
diperbarui melalui Akta No. 40 tanggal 26 Juni 1989 oleh notaris of establishment was later renewed through deed No. 40 on
yang sama. Anggaran Dasar Perseroan disahkan oleh Menteri June 26, 1989 by the same notary. The Company’s Articles of
Kehakiman melalui Surat Keputusan No. C2-6728.HT.01.01. Association were approved by the Minister of Justice through
Th.89 pada 27 Juli 1989. Decree No. C2-6728.HT.01.01.Th.89 on July 27, 1989.
1 Mei 1989 | May 1, 1989 21 Oktober 1991 | October 21, 1991
PT Mitrapusaka Artha Finance PT Federal International Finance
Sebagai tindak lanjut dari strategi penyesuaian arah bisnis As a follow-up to the ongoing business realignment strategy,
yang terus berkembang, pada 21 Oktober 1991 pemegang on October 21, 1991, shareholders at an Extraordinary General
saham melalui Rapat Umum Pemegang Saham Luar Biasa Meeting of Shareholders (EGMS) approved changing the
(RUPSLB) menyetujui perubahan nama Perseroan menjadi PT Company’s name to PT Federal International Finance. This
Federal International Finance. Keputusan tersebut memperoleh decision was officially ratified by the Minister of Justice of the
pengesahan resmi dari Menteri Kehakiman Republik Indonesia Republic of Indonesia through Decree No. C2-6464.HT.01.04.
melalui Surat Keputusan No. C2-6464.HT.01.04.Th.91 pada 7 Th.91 on November 7, 1991.
November 1991.
70 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 73
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Logo Perusahaan
The Company’s Logo
Sidik jari adalah simbol autentik yang unik dan dimiliki oleh setiap A fingerprint is an authentic symbol that is unique and owned
individu, di mana setiap sidik jari memiliki pola yang berbeda. by each individual, in which each fingerprint has a different
Visual sidik jari pada logo FIFGROUP merepresentasikan tiga pattern. The fingerprint visual in FIFGROUP logo represents
elemen utama yang menjadi identitas Perseroan: three key elements that become the Company’s identity:
1. Komitmen tinggi FIFGROUP dalam memberikan pelayanan 1. FIFGROUP high commitment in providing the best service
terbaik kepada pelanggan dan mitra bisnis. to customers and business partners.
2. Fokus FIFGROUP dalam memahami kebutuhan spesifik 2. FIFGROUP focus in understanding the specific needs of
setiap pelanggan. each customer.
3. FIFGROUP mengedepankan kustomisasi layanan dan 3. FIFGROUP prioritizes service customization and the
produk yang tepat dan sesuai bagi setiap kebutuhan provision of appropriate and suitable product based on
pelanggan. every customer’s needs.
Logo ini menjadi wujud aspirasi besar FIFGROUP dalam This logo embodies FIFGROUP’s grand aspiration in carrying
menjalankan misinya untuk “Membawa Kehidupan yang Lebih out its mission to “Bring the Better Life to the Society.”
Baik.”
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 71
Page 74
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Jejak Langkah Perusahaan
Milestones
1989 1991 1997 1998
Perseroan didirikan dengan PT Mitrapusaka Artha Dalam rangka meningkatkan Di tengah badai krisis
nama PT Mitrapusaka Finance resmi berganti kinerja operasional, ekonomi nasional, Perseroan
Artha Finance sebagai cikal nama menjadi PT Federal Perseroan menerapkan tetap menunjukkan
bakal kegiatan usaha di International Finance. sistem komputerisasi ketangguhan dengan terus
bidang pembiayaan. PT Mitrapusaka Artha terintegrasi guna menyalurkan pembiayaan
The Company was Finance officially changed memperkuat proses kepada masyarakat.
established under the its name to PT Federal bisnis dan layanan Amidst the national economic
name PT Mitrapusaka Artha International Finance. kepada pelanggan. crisis, the Company
Finance as the forerunner of In order to improve continued to demonstrate
its business activities in the operational performance, its resilience by continuing
financing sector. the Company implemented to provide financing to the
an integrated computerized community.
system to strengthen
business processes and
customer service.
2009 2008
Perseroan membukukan laba • Perseroan mencatat laba bersih sebesar Rp612 miliar, atau tumbuh 49,0%
bersih senilai Rp812 miliar. (yoy) di tengah kondisi krisis ekonomi global;
The Company recorded a net • PEFINDO menaikkan peringkat atas Penerbitan Obligasi Amortisasi Federal
profit of Rp812 billion. International Finance VIII Tahun 2008 dengan tingkat bunga tetap, dari A+
(Single A Plus; stable outlook) menjadi AA- (Double A Minus; stable outlook).
• The Company recorded a net profit of Rp612 billion, or a growth of 49.0% (yoy)
amid the global economic crisis;
• PEFINDO upgraded the rating of the 2008 Federal International Finance VIII
Amortization Bond Issuance with a fixed interest rate from A+ (Single A Plus;
stable outlook) to AA- (Double A Minus; stable outlook).
2010 2011
• Perseroan membukukan laba bersih • Perseroan melaksanakan program “People Readiness &
sebesar Rp1.174 miliar, meningkat 45% (yoy) Succession Planning” sebagai wujud komitmen dalam
dibandingkan periode sebelumnya; mengembangkan Sumber Daya Manusia (SDM) yang
• Perseroan menerbitkan Obligasi ke-10 unggul dan menjamin kesinambungan kepemimpinan di
senilai Rp1.500 miliar dengan skema masa mendatang;
pembayaran penuh dan amortisasi, serta • PEFINDO meningkatkan peringkat Obligasi Federal
memperoleh peringkat idAA- dengan International Finance XI Tahun 2011 dengan Tingkat Bunga
outlook stabil. Tetap, dari AA- (Double A Minus; stable outlook) menjadi
• The Company recorded a net profit of AA+ (Double A Plus; stable outlook).
Rp1,174 billion, an increase of 45% (yoy) • The Company implemented the “People Readiness &
compared to the previous period; Succession Planning” program as a manifestation of its
• The Company issued its 10th bond worth commitment to developing superior human capital and
Rp1,500 billion with a full payment and ensuring continuity of leadership in the future;
amortization scheme, and obtained an • PEFINDO upgraded the rating of the 2011 Federal
idAA- rating with a stable outlook. International Finance XI Fixed Rate Bonds from AA- (Double
A Minus; stable outlook) to AA+ (Double A Plus; stable
outlook).
72 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 75
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
1999 2002 2003
Perseroan berhasil • Pelunasan (prepayment) atas kewajiban PEFINDO menaikkan peringkat obligasi
melakukan restrukturisasi utang yang telah direstrukturisasi di Perseroan atas Penerbitan Obligasi
utang sampai tahun 2003 tahun 1999; Amortisasi Federal International Finance
tanpa mengalami haircut atas • Penerbitan obligasi pertama, yaitu Obligasi II Tahun 2003 dengan Tingkat Bunga
pokok maupun bunga. Amortisasi Federal Internasional Finance I Tetap dari A- (Single A Minus; stable
The Company successfully Tahun 2002 dengan Tingkat Bunga Tetap outlook) menjadi A+ (Single A Plus;
restructured its loan until pada tanggal 27 Agustus 2002 yang stable outlook).
2003 without experiencing berperingkat IdA- senilai Rp300 miliar. PEFINDO upgraded the Company’s
any haircut on principal • Prepayment of loan obligations that had bond rating for the issuance of the
or interest. been restructured in 1999; 2003 Federal International Finance II
• Issuance of the first bond, namely the 2002 Amortization Bonds with a Fixed Interest
International Finance I Federal Amortization Rate from A- (Single A Minus; stable
Bond with a Fixed Interest Rate on August outlook) to A+ (Single A Plus; stable
27, 2002, rated IdA- worth Rp300 billion. outlook).
2007 2006 2005
Perseroan mengembangkan sistem Pemegang saham melakukan Perseroan menuntaskan kewajiban pelunasan
terintegrasi untuk mendukung strategi penambahan modal Obligasi Amortisasi Federal International
penagihan dan memperkuat proses ditempatkan dan disetor Finance I Tahun 2002 senilai Rp300
penanganan tagihan bermasalah. penuh dari Rp80 miliar miliar yang jatuh tempo pada tanggal 6
The Company developed an integrated menjadi Rp280 miliar. September 2005.
system to support its collection strategy Shareholders increased The Company completed its obligation to
and strengthen its process for handling the issued and fully paid-up repay the 2002 Federal International Finance I
problematic accounts. capital from Rp80 billion to Amortization Bonds worth Rp300 billion, which
Rp280 billion. matured on September 6, 2005.
2012 2013
• Melanjutkan transformasi bisnis • Perseroan menunjuk Fitch Ratings Indonesia sebagai lembaga pemeringkat tambahan
dan memperkuat internalisasi untuk melakukan penilaian atas Obligasi Perseroan. Fitch Ratings Indonesia
nilai-nilai “T.E.A.M.” di seluruh memberikan peringkat AAA(idn) untuk Obligasi Berkelanjutan I Federal International
lini organisasi; Finance dengan Tingkat Bunga Tetap Tahap II Tahun 2013. Sementara itu, untuk
• Perseroan membukukan laba obligasi yang sama, PEFINDO menetapkan peringkat idAA+ dengan outlook stabil;
bersih sebesar Rp1.125 miliar. • Perseroan membukukan laba bersih sebesar Rp1.205 miliar, meningkat 7,12% (yoy)
• Continuing business dibandingkan tahun sebelumnya;
transformation and strengthening • Peluncuran identitas baru Perseroan di bawah nama “FIFGROUP”, pada 2 Mei 2013.
the internalization of the • The Company appointed Fitch Ratings Indonesia as an additional rating agency to
“T.E.A.M.” values across all assess the Company’s bonds. Fitch Ratings Indonesia assigned a AAA (idn) rating to the
organizational lines; Federal International Finance Shelf Registration Bonds I with Fixed Interest Rate Phase
• The Company recorded a net II Year 2013. Meanwhile, for the same bond, PEFINDO assigned an idAA+ rating with a
profit of Rp1.125 billion. stable outlook;
• The Company recorded a net profit of Rp1,205 billion, an increase of 7.12% (yoy)
compared to the previous year;
• The launch of the Company’s new identity under the name “FIFGROUP” on May 2,
2013.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 73
Page 76
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
2014 2015 2016
• Perseroan mencatat laba bersih sebesar Rp1.302 miliar, atau • Perseroan • Perseroan mencatat laba
meningkat 8,45% (yoy) dibandingkan tahun sebelumnya; membukukan laba bersih sebesar Rp1.805 miliar;
• PEFINDO meningkatkan peringkat Obligasi Berkelanjutan bersih sebesar • Peluncuran aplikasi
I Tahap III dari idAA+ menjadi idAAA sehingga penerbitan Rp1.506 miliar; “Digital Application Form”
obligasi Berkelanjutan I Tahap III dengan Tingkat Bunga • Peluncuran AMITRA - sebagai bagian dari inisiatif
Tetap dan jumlah pokok sebesar Rp1.550 miliar, mendapat layanan pembiayaan transformasi digital untuk
peringkat idAAA (Triple A; Stable Outlook) dari PEFINDO berbasis syariah meningkatkan kemudahan
untuk hasil pemantauan pada periode 2 Oktober 2014. pertama Perseroan. layanan pembiayaan
Sementara itu, Fitch Ratings Indonesia turut memberikan • The Company bagi masyarakat.
peringkat AAA(idn) dan F1+ atas obligasi yang sama. recorded a net profit of • The Company recorded a net
• The Company recorded a net profit of Rp1,302 billion, an Rp1,506 billion; profit of Rp1,805 billion;
increase of 8.45% (yoy) compared to the previous year; • Launch of AMITRA • Launch of the “Digital
• PEFINDO upgraded the rating of Shelf Registration Bonds - the Company’s Application Form”
I Phase III from idAA+ to idAAA, resulting in the issuance first sharia-based application as part of a digital
of Shelf Registration Bonds I Phase III with Fixed Interest financing service. transformation initiative to
Rate and a principal amount of Rp1,550 billion receiving improve the ease of financing
an idAAA (Triple A; Stable Outlook) rating from PEFINDO services for the community.
in its monitoring results for the period of October 2, 2014.
Meanwhile, Fitch Ratings Indonesia also assigned an
AAA(idn) and F1+ rating to the same bonds.
2023 2022
Perseroan membukukan • Perseroan memperluas portofolio bisnis dengan membentuk lini usaha baru,
laba bersih sebesar yaitu Finatra;
Rp4,10 triliun. • Di tengah momentum perbaikan ekonomi nasional, Perseroan secara
The Company recorded a konsisten melakukan ekspansi bisnis pembiayaan dan berhasil membukukan
net profit of Rp4.10 trillion. laba bersih senilai Rp3,17 triliun, mencerminkan kinerja yang solid dan
pertumbuhan berkelanjutan;
• Pelunasan EMTN senilai JPY3.000.000.000 yang jatuh tempo tanggal 30
September 2022.
• The Company expanded its business portfolio by establishing a new business
line, Finatra;
• Amidst the momentum of national economic recovery, the Company
consistently expanded its financing business and successfully recorded a net
profit of Rp3.17 trillion, reflecting solid performance and sustainable growth;
• Repayment of EMTN worth JPY 3,000,000,000, which matured on September
30, 2022.
2024
• Pada 18 April 2024, Perseroan untuk pertama kalinya menerima fasilitas kredit
berbasis ESG (Sustainability Loan) senilai USD60.000.000 (enam puluh juta
Dolar Amerika Serikat);
• Total alokasi pendanaan dari Sustainability Loan mencapai
Rp974.150.000.000.
• On April 18, 2024, the Company received its first ESG-based credit facility
(Sustainability Loan) worth USD 60,000,000 (sixty million US dollars);
• The total funding allocation from the Sustainability Loan reached
Rp974,150,000,000.
74 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 77
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
2017 2018 2019
• Perseroan mencatat laba • Perseroan mencatat laba bersih sebesar • Perseroan mencatat laba bersih
bersih sebesar Rp1.995 miliar; Rp2.315 miliar; sebesar Rp2.568 miliar;
• Peluncuran FIFGROUP E-Card; • Perseroan melakukan soft launching • Perseroan membentuk Anti-
• Perseroan memperkenalkan FIFADA sebagai bagian dari inovasi Fraud Management System
DANASTRA - produk produk baru untuk memperluas untuk memperkuat tata kelola
pembiayaan multiguna yang layanan pembiayaan; dan mitigasi risiko;
dirancang untuk memenuhi • Untuk pertama kalinya, Perseroan • Penerbitan EMTN senilai
kebutuhan beragam menerbitkan Euro Medium Term Notes JPY3.000.000.000 yang
segmen konsumen. (EMTN) senilai USD300.000.000 yang jatuh jatuh tempo tanggal 30
• The Company recorded a net tempo pada 10 Mei 2021. September 2022.
profit of Rp1,995 billion; • The Company recorded a net profit of • The Company recorded a net
• Launch of FIFGROUP E-Card; Rp2,315 billion; profit of Rp2,568 billion;
• The Company introduced • The Company conducted a soft launch • The Company established an
DANASTRA - a multipurpose of FIFADA as part of its new product Anti-Fraud Management System
financing product designed innovation to expand its financing services; to strengthen governance and
to meet the needs of various • For the first time, the Company issued Euro risk mitigation;
consumer segments. Medium Term Notes (EMTN) worth USD • Issuance of EMTN worth
300,000,000, maturing on May 10, 2021. JPY3,000,000,000 maturing on
September 30, 2022.
2021 2020
• Pada ajang Astra Awards 2021, Perseroan • Meskipun dihadapkan pada tantangan pandemi COVID-19,
terpilih sebagai Perusahaan Terbaik di Perseroan tetap berhasil membukukan laba bersih sebesar
Masa Pandemi, dengan laba bersih sebesar Rp1.488 miliar;
Rp2.467 miliar; • Di masa pandemi COVID-19, Perseroan menerbitkan Obligasi
• Perseroan menuntaskan pembayaran Berkelanjutan IV Tahap II dengan Tingkat Bunga Tetap dan
pelunasan EMTN senilai USD300.000.000 pada jumlah pokok sebesar Rp1.500 miliar;
10 Mei 2021. • Perseroan mulai mengimplementasikan inisiatif Aksi
• At the Astra Awards 2021, the Company was Keuangan Berkelanjutan.
selected as the Best Company During the • Despite the challenges posed by the COVID-19 pandemic,
Pandemic, with a net profit of Rp2,467 billion; the Company still managed to record a net profit of
• The Company completed the repayment of Rp1,488 billion;
EMTN worth USD300,000,000 on May 10, 2021. • During the COVID-19 pandemic, the Company ssued Shelf
Registration Bonds IV Phase II with Fixed Interest Rate and a
principal amount of Rp1,500 billion;
• The Company began implementing its Sustainable Finance
Action initiative.
2025
• Di tengah kompetisi yang semakin ketat, Perseroan berhasil membukukan laba bersih
sebesar Rp4,63 triliun, meningkat 4,92% dibandingkan Rp4,42 triliun pada tahun 2024;
• Perseroan meluncurkan FIFGO di tahun 2025 melalui pemanfaatan digital untuk terus
meningkatkan pelayanan bagi pelanggan.
• Amid increasingly fierce competition, the Company still managed to achieve a net profit
of Rp4.63 trillion or an increase of 4.92% compared to Rp4.42 trillion in 2024;
• The Company launched FIFGO in 2025 through the use of digital technology to
continue improving customer service.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 75
Page 78
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Visi, Misi, dan Budaya Perusahaan
Vision, Mission, and Corporate Culture
VISI Menjadi Pemimpin Industri yang
Dikagumi Secara Nasional.
VISION To be the Admired National Industry Leader.
Peninjauan Visi dan Misi oleh Dewan Komisaris dan Direksi
Review of Vision and Mission by the Board of Commissioners and Directors
Dewan Komisaris dan Direksi secara berkala melakukan The Board of Commissioners and Directors periodically
peninjauan terhadap visi dan misi Perseroan untuk memastikan review the Company’s vision and mission to ensure their
keselarasannya dengan perkembangan bisnis dan pencapaian alignment with business developments and the achievement
tujuan strategis. of strategic objectives.
NILAI BUDAYA PERUSAHAAN
CORPORATE CULTURAL VALUES
T
Team Work Kerja sama sinergis secara profesional antar individu atau
kelompok berlandaskan saling menghargai dan saling
percaya dengan semangat kebersamaan untuk mencapai
tujuan perusahaan.
Professional synergy among individuals or groups based
on mutual respect and trust, with a spirit of unity to achieve
corporate objectives.
E
Excellence Proaktif meningkatkan kualitas layanan dan produk
melalui optimalisasi sumber daya dan perbaikan proses
berkesinambungan untuk menghasilkan nilai tambah
bagi stakeholder.
Proactively enhancing service and product quality through
resource optimization and continuous process improvement to
generate added value for the stakeholder.
76 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 79
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
MISI
MISSION
Membawa Kehidupan yang Lebih
Baik untuk Masyarakat.
Bring the Better Life to the Community.
Pada tanggal 14 November 2025, Dewan Komisaris dan On November 14, 2025, the Board of Commissioners and
Direksi telah melakukan peninjauan ulang terhadap visi dan Directors conducted a review of the Company’s vision and
misi Perseroan. Berdasarkan hasil kajian tersebut, Manajemen mission. Based on the results of this review, Management
menilai bahwa visi dan misi Perseroan masih relevan assessed that the Company’s vision and mission remain relevant
dengan arah strategis yang telah ditetapkan sehingga tidak to the strategic direction set forth in the 2025 Strategic Plan,
diperlukan perubahan. and therefore no changes are necessary.
Tata Nilai “TEAM” ditetapkan sebagai budaya perusahaan The “TEAM” values have been established as the
sebagaimana telah dituangkan dalam Pedoman Tata company’s culture, as outlined in the Corporate
Kelola Perusahaan dan disetujui oleh Direksi serta Dewan Governance Guidelines and approved by the Board of
Komisaris pada tahun 2025. Directors and Board of Commissioners in 2025.
A
Achieving Berkomitmen menghasilkan inovasi-inovasi berlandaskan
integritas, semangat pemenang dan pantang menyerah untuk
mencapai prestasi terbaik.
Committed to producing innovations rooted in integrity,
a winning spirit, and perseverance to achieve the
highest accomplishments.
M
Moving Berwawasan luas dan berpandangan jauh ke depan dalam
menemukan dan menciptakan peluang untuk mencapai
Forward pertumbuhan berkelanjutan.
Having broad vision and foresight in identifying and creating
opportunities to achieve sustainable growth.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 77
Page 80
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Kegiatan Usaha
Business Activities
Kegiatan Usaha sesuai Anggaran Dasar Terakhir
Business Activities as of the Latest Articles of Association
Berdasarkan Pasal 3 Anggaran Dasar Perseroan sebagaimana Based on Article 3 of the Company’s Articles of Association as
termaktub dalam Akta No. 13 tanggal 4 Agustus 2015, serta stated in Deed No. 13 dated August 4, 2015, and with reference
dengan mengacu pada POJK No. 35/POJK.05/2018 tentang to POJK No. 35/POJK.05/2018 concerning the Operation
Penyelenggaraan Usaha Perusahaan Pembiayaan, Perseroan of Financing Companies, the Company conducts business
menjalankan kegiatan usaha pada bidang-bidang berikut: activities in the following fields:
1. Pembiayaan investasi; 1. Investment financing;
2. Pembiayaan modal kerja; 2. Working capital financing;
3. Pembiayaan multiguna; 3. Multipurpose financing;
4. Sewa operasi (operating lease) dan/atau kegiatan 4. Operating leases and/or fee-based activities;
berbasis fee; 5. Sharia financing, including sale and purchase financing,
5. Pembiayaan syariah, meliputi pembiayaan jual beli, investment financing, and/or service financing conducted
pembiayaan investasi, dan/atau pembiayaan jasa yang using agreements based on sharia principles; and
dilakukan dengan menggunakan akad berdasarkan prinsip 6. Other financing based on the approval of the Financial
syariah; dan Services Authority.
6. Pembiayaan lain berdasarkan persetujuan Otoritas
Jasa Keuangan.
Kegiatan Usaha yang Dijalankan Tahun 2025
Business Activities Conducted in 2025
Sepanjang tahun 2025, Perseroan menjalankan seluruh Throughout 2025, the Company has completed all of its main
kegiatan usaha utama ataupun penunjang, sesuai dengan and supporting business activities in accordance with the
bidang usaha yang tercantum pada Anggaran Dasar terakhirnya. business fields listed in its latest Articles of Association.
78 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 81
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Produk dan/atau Jasa yang Dihasilkan
Products and/or Services Produced
Dalam menjalankan kegiatan usahanya, Perseroan memiliki In conducting its business activities, the Company has various
berbagai produk dan jasa yang dapat diklasifikasikan products and services that can be classified as follows:
sebagai berikut:
Fasilitas Pembiayaan Fasilitas Fasilitas
Sepeda Motor Honda Pembiayaan Konsumtif Pembiayaan Multiguna
Honda Motorcycle Financing Facilities Consumer Financing Facilities Multi-purpose Financing Facilities
FIFASTRA merupakan lini bisnis Melalui SPEKTRA, FIFGROUP Fasilitas pembiayaan ini memberikan
utama FIFGROUP yang berfokus pada mengembangkan layanan consumer layanan kredit multiguna berbasis jaminan
pembiayaan sepeda motor Honda baru financing yang menyasar kebutuhan collateral, yang ditujukan untuk mendukung
dan menjadi kontributor terbesar dalam konsumsi rumah tangga dan produk sektor usaha mikro.
portofolio usaha Perseroan. lifestyle. Dengan portofolio pembiayaan
multiproduk—mulai dari elektronik, This financing facility provides multi-
FIFASTRA is FIFGROUP’s main business peralatan rumah tangga, furnitur, hingga purpose credit services based on
line, focusing on financing new Honda gadget dan produk lifestyle—SPEKTRA collateral, aimed at supporting the
motorcycles and contributing the most to memperluas akses pembiayaan micro-business sector.
the Company’s business portfolio. yang relevan dengan kebutuhan dan
preferensi konsumen.
Through SPEKTRA, FIFGROUP has
developed consumer financing services
that target household consumption
and lifestyle products. With a multi-
product financing portfolio—ranging
from electronics, household appliances,
furniture, to gadgets and lifestyle
products—SPEKTRA expands access to
financing that is relevant to consumer
needs and preferences.
Fasilitas Pembiayaan Mikro Produktif Fasilitas Pembiayaan Syariah
Productive Micro Financing Facility Sharia Financing Facility
Layanan pembiayaan produktif bagi pelaku UMKM guna mendorong Fasilitas pembiayaan berbasis syariah yang menyediakan layanan
pengembangan dan peningkatan skala usahanya. untuk berbagai kebutuhan, termasuk pembiayaan perjalanan religi,
seperti haji dan umrah.
Productive financing services for MSMEs to encourage business
development and scale expansion. Sharia-based financing facilities that provide services for various
needs, including religious travel financing, such as Hajj and Umrah.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 79
Page 82
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Wilayah Operasional
Operational Area
Kantor Pusat | Head Office
Menara FIF
Jalan TB. Simatupang, Kav. 15, Cilandak,
Jakarta Selatan | South Jakarta, 12440, Indonesia
Telp: +6221-769-8899
Fax: +6221-759 055 99
E-mail: corpsecretary@fifgroup.astra.co.id
Tanggal Izin Kantor
Nomor Izin Kantor Cabang
Kantor Cabang Cabang Alamat Lengkap Kantor Cabang
No. License Number
Branch Office License Date Full Address Branch Office
Branch
Branch Office
1 Semarang KEP.169/KM.13/1991 08 Juli 1991 Jl. Pamularsih Raya No. 71, Semarang
July 8, 1991
2 Surabaya KEP.169/KM.13/1991 08 Juli 1991 Komplek Ruko Rajawali, Jl. Rajawali No. 68
July 8, 1991 A-B, Surabaya
3 Medan KEP-024/KM.13/1992 27 Januari 1992 Jl. Kapten Muslim No. 60 DEF, Medan
January 27, 1992
4 Denpasar KEP-024/KM.13/1992 27 Januari 1992 Jl. Mahendradata No. 701, Pemecutan Kaja
January 27, 1992
5 Malang KEP-080/KM.13/1992 30 Maret 1992 Jl. Buring No. 1 Kav. 3-5, RT/RW 009/008,
March 30, 1992 Kelurahan Oro-Oro Dowo
6 Palembang KEP-080/KM.13/1992 30 Maret 1992 Jl. Basuki Rahmat No. 56 C,D,E, Palembang
March 30, 1992
7 Yogyakarta KEP-139/KM.17/1995 30 Mei 1995 Jl. HOS Cokroaminoto No. 163, Yogyakarta
May 30, 1995
8 Pekanbaru KEP-139/KM.17/1995 30 Mei 1995 Jl. Soekarno Hatta, Kel. Labuh Batu Barat,
May 30, 1995 Pekanbaru
9 Bandung I KEP-139/KM.17/1995 30 Mei 1995 Jl. Rajawali Timur No. 132, Bandung
May 30, 1995
80 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 83
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Tanggal Izin Kantor
Nomor Izin Kantor Cabang
Kantor Cabang Cabang Alamat Lengkap Kantor Cabang
No. License Number
Branch Office License Date Full Address Branch Office
Branch
Branch Office
10 Bekasi KEP-139/KM.17/1995 30 Mei 1995 Komplek Mitra Bekasi Blok E No. 17-18, Jl. Ir.
May 30, 1995 HH. Juanda No. 151, Bekasi
11 Makassar KEP-422/KM.17/1995 11 Desember 1995 Jl. Cendrawasih No. 123-123A, Makassar
December 11, 1995
12 Kudus KEP-422/KM.17/1995 11 Desember 1995 Jl. Achmad Yani, Ruko Panjunan Blok A No.
December 11, 1995 3-4 Kel. Panjunan
13 Depok KEP-086/KM.17/1996 16 Februari 1996 Jl. Kartini No. 12, kel. Depok
February 16, 1996
14 Gianyar KEP-086/KM.17/1996 16 Februari 1996 Jl. Dharma Giri No. 101, Kel. Buruan, Gianyar
February 16, 1996
15 Klungkung KEP-086/KM.17/1996 16 Februari 1996 Jalan Brigjen Ngurah Rai No. 17, Klungkung
February 16, 1996
16 Tegal KEP-086/KM.17/1996 16 Februari 1996 Komplek Ruko Nirmala Estate, Jalan Yos
February 16, 1996 Sudarso No. 19, Tegal
17 Purwokerto KEP-251/KM.17/1996 08 Juli 1996 Jl. Suparjo Rustam No. 8, Purwokerto
July 8, 1996
18 Sidoarjo KEP-251/KM.17/1996 08 Juli 1996 Pondok Mutiara, Jl. Pahlawan No. 9 dan 9A,
July 8, 1996 Desa Jati dan Lemahputro, Sidoarjo
19 Gresik KEP-279/KM.17/1996 14 Agustus 1996 Kartini Building, Jl. RA Kartini Blok B3 No. 236
August 14, 1996 Gresik
20 Kediri KEP-279/KM.17/1996 14 Agustus 1996 Jalan Mayor Bismo Nomor 74 C-D, Kelurahan
August 14, 1996 Semampir, Kecamatan Kota, Kota Kediri, Jawa
Timur
21 Pekalongan KEP-279/KM.17/1996 14 Agustus 1996 Jl. Jend Sudirman No. 157, Kel. Sapuro
August 14, 1996 Kebulen
22 Karawang KEP-044/KM.17/1997 23 Januari 1997 Jl. Achmad Yani, No. 84, Karawang
January 23, 1997
23 Tasikmalaya KEP-044/KM.17/1997 23 Januari 1997 JL. RE Martadinata No. 262, Kel Panyingkiran,
January 23, 1997 Tasikmalaya
24 Mojokerto KEP-044/KM.17/1997 23 Januari 1997 Jl. Gajah Mada No. 140 D-E Mojokerto
January 23, 1997
25 Tangerang KEP-044/KM.17/1997 23 Januari 1997 Jl. Perintis Kemerdekaan Ruko Business
January 23, 1997 Park Tangerang City Blok E Nomor 27 Kel.
Babakan, Tangerang
26 Bogor KEP-044/KM.17/1997 23 Januari 1997 Ruko Pajajaran Baru No. 28 F, Jl. Raya
January 23, 1997 Pajajaran, Bantarjati, Bogor
27 Pinrang Kep-044/KM.17/1997 23 Januari 1997 Jl. Jenderal Sudirman No. 162, Kel.
January 23, 1997 Maccorawalie, Pinrang
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 81
Page 84
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Tanggal Izin Kantor
Nomor Izin Kantor Cabang
Kantor Cabang Cabang Alamat Lengkap Kantor Cabang
No. License Number
Branch Office License Date Full Address Branch Office
Branch
Branch Office
28 Tabanan KEP-052/KM.17/1997 06 Februari 1997 Jl. A. Yani no. 48, Tabanan
February 6, 1997
29 Banjarmasin KEP-052/KM.17/1997 06 Februari 1997 Jl. Gatot Subroto No. 29-30, Banjarmasin
February 6, 1997
30 Samarinda KEP-052/KM.17/1997 06 Februari 1997 Jl. MT Haryono Rt X, Air Putih, Samarinda
February 6, 1997
31 Balikpapan KEP-052/KM.17/1997 06 Februari 1997 Jl. Jend. Ahmad Yani N. 1 RT. 08, Kel. Gunung
February 6, 1997 Sari Ulu
32 Sukoharjo KEP-071/KM.17/1997 17 Maret 1997 Jl. Raya Solo Baru Blok AA No. 15, Solo Baru,
March 17, 1997 Sukoharjo
33 Cilacap KEP-071/KM.17/1997 17 Maret 1997 Jl. Gatot Subroto No. 8, Cilacap
March 17, 1997
34 Probolinggo KEP-071/KM.17/1997 17 Maret 1997 Jl. Raya Panglima Sudirman No. 229,
March 17, 1997 Probolinggo
35 Binjai KEP-071/KM.17/1997 17 Maret 1997 Jl. Veteran Nomor 13 – 14 B, Kelurahan
March 17, 1997 Tangsi, Sumatera Utara
36 Klaten Kep-071/KM.17/1997 17 Maret 1997 Jl. Cokroaminoto No. 61, Klaten
March 17, 1997
37 Madiun KEP-173/KM.17/1997 09 Mei 1997 Jalan MH Thamrin Nomor 85 C-D 87 A-B
May 9, 1997 RT 10 RW 03 Kelurahan Klegen, Kecamatan
Kartoharjo, Kota Madiun
38 Tuban KEP-173/KM.17/1997 09 Mei 1997 Jl. Veteran No. 28, Kutorejo
May 9, 1997
39 Jember KEP-173/KM.17/1997 09 Mei 1997 Jl. Diponegoro No. 37 (Komplek pertokoan
May 9, 1997 Mutiara Plaza ), Jember
40 Cirebon KEP-173/KM.17/1997 09 Mei 1997 Jl. Evakuasi No. 7 Sunyaragi, Cirebon
May 9, 1997
41 Blitar Kep-173/KM.17/1997 09 Mei 1997 Jl. Kalimantan No 102A RT 03/02, Kel. Karang
May 9, 1997 Tengah
42 Tulungagung Kep-173/KM.17/1997 09 Mei 1997 Jl.Dr.sutomo No.15 kel.tertek
May 9, 1997
43 Martapura KEP-376/KM.17/1997 15 Juli 1997 Jl. Jenderal A. Yani KM 36, Martapura
July 15, 1997
44 Serang (Cilegon) KEP-376/KM.17/1997 15 Juli 1997 Pondok Cilegon Indah Blok KK I No. 5,
July 15, 1997 Cilegon
45 Palangkaraya KEP-376/KM.17/1997 15 Juli 1997 Jl. RTA Milono KM 2,5 Palangkaraya
July 15, 1997
82 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 85
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Tanggal Izin Kantor
Nomor Izin Kantor Cabang
Kantor Cabang Cabang Alamat Lengkap Kantor Cabang
No. License Number
Branch Office License Date Full Address Branch Office
Branch
Branch Office
46 Sampit KEP-376/KM.17/1997 15 Juli 1997 Jl. MT.Haryono No.83, Kel. Mentawa
July 15, 1997 Baru Hulu Ketapang, Kec. Ketapang, Kab.
Kotawaringin Timur, Kalimantan Tengah,
74322
47 Sukabumi KEP-376/KM.17/1997 15 Juli 1997 Jl. Bhayangkara No. 37 D-E, Sukabumi
July 15, 1997
48 Singaraja KEP-376/KM.17/1997 15 Juli 1997 Jl. Jenderal A. Yani No. 99 D-E, Singaraja
July 15, 1997
49 Kadipaten KEP-548/KM.17/1997 15 Oktober 1997 Jl. KH Abdul Halim No. 05 RT.001 RW.001, Kel.
October 15, 1997 Munjul
50 Jatibarang KEP-548/KM.17/1997 15 Oktober 1997 Jl. Bypass Widasari rt.001 rw.003 Kel.
October 15, 1997 Widasari
51 Banjar Kep-548/KM.17/1997 15 Oktober 1997 Jl. Mayjen Didi Kartasasmita Kel Banjar Kec
October 15, 1997 Banjar Kota Banjar
52 Lampung KEP-559/KM.17/1997 30 Oktober 1997 Jl. Teuku Umar No. 67, Bandar Lampung
October 30, 1997
53 Bengkulu KEP-559/KM.17/1997 30 Oktober 1997 Jl. S. Parman No 39, Kel. Padang Jati
October 30, 1997
54 Mataram KEP-559/KM.17/1997 30 Oktober 1997 Jl. Sriwijaya No. 138 C-F, Mataram
October 30, 1997
55 Jepara KEP-559/KM.17/1997 30 Oktober 1997 Jl. MT Haryono No. 57, Jepara
October 30, 1997
56 Magelang KEP-559/KM.17/1997 30 Oktober 1997 Ruko Metro Square Blok C 7-9, Jl. Mayjen
October 30, 1997 Bambang Soegeng, Magelang
57 Blora KEP-559/KM.17/1997 30 Oktober 1997 Jl. Gatot Subroto No. 39, Blora
October 30, 1997
58 Brebes Kep-052/KM.17/1998 18 Februari 1998 Jl. Raya Jatibarang Lor, Rt 08/03 Desa
February 18, 1998 Jatibarang Lor
59 Purworejo Kep-052/KM.17/1998 18 Februari 1998 Jl. Brigjen Katamso No 153 A RT 1 RW 5,
February 18, 1998 Pangenrejo
60 Sragen Kep-052/KM.17/1998 18 Februari 1998 Jl. RA Kartini 157 Candi Baru RT 35,
February 18, 1998 Plumbungan, Sragen
61 Banyuwangi KEP-190/KM.6/2001 24 September 2001 Jl. Achmad Yani No. 61, Banyuwangi
September 24, 2001
62 Lamongan KEP-190/KM.6/2001 24 September 2001 Jl. Basuki Rachmad No. 72, Lamongan
September 24, 2001
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 83
Page 86
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Tanggal Izin Kantor
Nomor Izin Kantor Cabang
Kantor Cabang Cabang Alamat Lengkap Kantor Cabang
No. License Number
Branch Office License Date Full Address Branch Office
Branch
Branch Office
63 Padang KEP-190/KM.6/2001 24 September 2001 Jl. Agus Salim No. 18, Padang
September 24, 2001
64 Batam KEP-190/KM.6/2001 24 September 2001 Komplek Rafflesia Business Centre Blok A
September 24, 2001 No. 11-12, Batam
65 Jambi KEP-190/KM.6/2001 24 September 2001 Jl. Hayam Wuruk No. 198, Kel. Cempaka
September 24, 2001 Putih, Jambi
66 Pontianak KEP-190/KM.6/2001 24 September 2001 Jalan M. Sohor No. 17 A, Pontianak
September 24, 2001
67 Pare-Pare KEP-190/KM.6/2001 24 September 2001 Jl. Bau Massepe Ruko Patung pemuda, Kel.
September 24, 2001 Cappa Galung
68 Palu KEP-190/KM.6/2001 24 September 2001 Jl. Prof. Moh. Yamin Rukan D’Vatulemo Blok D
September 24, 2001 No.11/12 Kel. Lolu Utara
69 Manado KEP-190/KM.6/2001 24 September 2001 Jl. Sam Ratulangi, Wanea
September 24, 2001
70 Subang KEP-190/KM.6/2001 24 September 2001 Jl. Otista Nomor 322 RT 048 RW 06,
September 24, 2001 Kelurahan Sukamelang
71 Purwodadi KEP-190/KM.6/2001 24 September 2001 Jl. R. Suprapto No. 39, Kel. Purwodadi
September 24, 2001
72 Payakumbuh Kep-190/KM.6/2001 24 September 2001 Jl. A. Yani No. 136, Payakumbuh
September 24, 2001
73 Jakarta KEP-270/KM.6/2002 08 November 2002 Jakarta Garden City Ruko New East No. 9,
November 8, 2002 Kel. Cakung Timur, Kec. Cakung, Jakarta
Timur
74 Singkawang KEP-270/KM.6/2002 08 November 2002 JL Alianyang NO.62 A RT.059 RW.001
November 8, 2002 Kelurahan Pasiran
75 Lumajang KEP-270/KM.6/2002 08 November 2002 Jl. Brigjen Slamet Riyadi No. 78A, Kel.
November 8, 2002 Tompokersan
76 Selong KEP-270/KM.6/2002 08 November 2002 Jl. Prof. Mohammad Yamin No. 28, Selong
November 8, 2002
77 Pematang Siantar KEP-270/KM.6/2002 08 November 2002 Kompleks Megaland, Jalan Sangnawaluh
November 8, 2002 No 60-61 Kelurahan Siopat Suhu Kecamatan
Siantar Timur Kota Pematang Siantar 21139
78 Kendari KEP-270/KM.6/2002 08 November 2002 Jl. A Yani No. 62-64, Kel. Anaiwoi
November 8, 2002
79 Bojonegoro KEP-270/KM.6/2002 08 November 2002 Ruko Diponegoro Kav 4, Jl. Diponegoro No. 1,
November 8, 2002 Bojonegoro
84 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 87
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Tanggal Izin Kantor
Nomor Izin Kantor Cabang
Kantor Cabang Cabang Alamat Lengkap Kantor Cabang
No. License Number
Branch Office License Date Full Address Branch Office
Branch
Branch Office
80 Ketapang KEP-270/KM.6/2002 08 November 2002 Jalan D.I Panjaitan No. 137 Kel. Sampit
November 8, 2002
81 Tanjung Pinang Kep-270/KM.6/2002 08 November 2002 Jl. DI Panjaitan KM 9 No. 16-17, Kel. Batu
November 8, 2002 Sembilan
82 Sumedang Kep-270/KM.6/2002 08 November 2002 Jl. Pangeran Geusan Ulun Nomor 195,
November 8, 2002 Kelurahan Regol Wetan
83 Kisaran KEP-482/KM.5/2004 07 Desember 2004 Jl. HOS Cokroaminoto No. 316 A-B, Kisaran
December 7, 2004
84 Kupang KEP-482/KM.5/2004 07 Desember 2004 Jl. Sudirman No. 38 C, Kupang
December 7, 2004
85 Jayapura KEP-482/KM.5/2004 07 Desember 2004 Gedung PT Astra International Tbk - Honda,
December 7, 2004 Jl. Raya Kelapa Dua No. 11, Entrop, Jayapura
86 Jakarta Barat KEP-482/KM.5/2004 07 Desember 2004 Jalan Raya Meruya Ilir No. 1 E-F, Rt 001/006,
West Jakarta December 7, 2004 Ruko Meruya Utara, Jakarta Barat
87 Muara Bungo KEP-482/KM.5/2004 07 Desember 2004 Jl. Jend Sudirman No. 90-91, Pasir Putih
December 7, 2004
88 Bima KEP-482/KM.5/2004 07 Desember 2004 Jl. Kamboja No. 12 A-B, Kel. Paruga
December 7, 2004
89 Bukittinggi KEP-482/KM.5/2004 07 Desember 2004 Jl By Pass Aur Kuning RT/RW 02/04 Kel Aur
December 7, 2004 Kuning Bukittinggi
90 Rengat KEP-482/KM.5/2004 07 Desember 2004 Jl. Narasinga No. 28 B, Rengat
December 7, 2004
91 Rantau Prapat KEP-482/KM.5/2004 07 Desember 2004 Jl. Sisingamangaraja (SM Raja) No. 992-993
December 7, 2004 Aek Tapa A, Kel. Bakaran Batu
92 Cikarang KEP-482/KM.5/2004 07 Desember 2004 Jl. Raya Industri Jababeka No. 2 E-F, Cikarang
December 7, 2004
93 Pangkal Pinang KEP-482/KM.5/2004 07 Desember 2004 Jl. Jend. Sudirman No. 8, Pangkal Pinang
December 7, 2004
94 Bandung II KEP-482/KM.5/2004 07 Desember 2004 Jl. Soekarno Hatta No. 681B, Kel. Jatisari
December 7, 2004
95 Cileungsi KEP-054/KM.5/2006 20 Februari 2006 Ruko Cileungsi Hijau Blok C No. 1 - 2, Jalan
February 20, 2006 Raya Narogong, Cileungsi
96 Bandar Jaya KEP-054/KM.5/2006 20 Februari 2006 Jl. Proklamator Raya Komplek Ruko BBC No.
February 20, 2006 7, 8 dan 9, Bandar Jaya
97 Dumai KEP-054/KM.5/2006 20 Februari 2006 Jl. Jend. Sudirman No. 155/157, Dumai
February 20, 2006
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 85
Page 88
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Tanggal Izin Kantor
Nomor Izin Kantor Cabang
Kantor Cabang Cabang Alamat Lengkap Kantor Cabang
No. License Number
Branch Office License Date Full Address Branch Office
Branch
Branch Office
98 Banda Aceh KEP-054/KM.5/2006 20 Februari 2006 Jl. DR. MR. H. Mohd Hasan No. 3 - 4 GP,
February 20, 2006 Banda Aceh
99 Baturaja KEP-054/KM.5/2006 20 Februari 2006 Jl. Urip Sumoharjo No. 3A-B, Baturaja
February 20, 2006
100 Lubuk Linggau KEP-054/KM.5/2006 20 Februari 2006 Jl. Yos Sudarso No. 17 - 18, Lubuk Linggau
February 20, 2006
101 Bangko KEP-054/KM.5/2006 20 Februari 2006 Jl. Jend. Sudirman KM3 Rt 27 RW06
February 20, 2006 Keluarahan Pematang Kandis
102 Gorontalo KEP-054/KM.5/2006 20 Februari 2006 Jl. Nani Wartobone, Kelurahan Liba UI
February 20, 2006
103 Rangkasbitung KEP-111/KM.12/2006 04 Oktober 2006 Jl. Sunan Kalijaga No. 260, Rangkasbitung
October 4, 2006
104 Pringsewu KEP-111/KM.12/2006 04 Oktober 2006 Jl. Ahmad Yani No. 60, Pringsewu
October 4, 2006
105 Metro KEP-111/KM.12/2006 04 Oktober 2006 Jl. AH Nasution No. 95, Metro
October 4, 2006
106 Kotabumi KEP-111/KM.12/2006 04 Oktober 2006 Jl. Alamsyah Ratu Perwira Negara No. 402,
October 4, 2006 Kotabumi
107 Solok KEP-111/KM.12/2006 04 Oktober 2006 Jl. M. Yamin No. 381, Pandan Ujung, Solok,
October 4, 2006 Sumatera Barat
108 Kabupaten KEP.111/KM.12/2006 04 Oktober 2006 Jalan Kawitan 1 RT 17, Kelurahan Sidorejo,
Kotawaringin Barat October 4, 2006 Kecamatan Arut Selatan, Kabupaten
(Pangkalan Bun) Kotawaringin Barat, Pangkalanbun, Provinsi
West Kotawaringin Kalimantan Tengah
Regency
(Pangkalan Bun)
109 Sanggau KEP-111/KM.12/2006 04 Oktober 2006 Jalan Jendral A Yani Kel. Tanjung Sekayam
October 4, 2006
110 Tanjung KEP-111/KM.12/2006 04 Oktober 2006 Jl. Ir. Pangeran Haji Muhammad (PHM) Noor
October 4, 2006 No. 119 B, Tanjung,
111 Palopo KEP-111/KM.12/2006 04 Oktober 2006 Jl. Andi Djemma No. 3, Palopo
October 4, 2006
112 Sumbawa KEP-111/KM.12/2006 04 Oktober 2006 Jl. Wahidin No.20, kel. Seketeng
October 4, 2006
113 Kabupaten Sikka KEP-111/KM.12/2006 04 Oktober 2006 Jalan El Tari RT 003 RW 003 Kelurahan
Sikka Regency October 4, 2006 Madawat, Kecamatan Alok, Kabupaten Sikka,
Provinsi Nusa Tenggara Timur
86 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 89
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Tanggal Izin Kantor
Nomor Izin Kantor Cabang
Kantor Cabang Cabang Alamat Lengkap Kantor Cabang
No. License Number
Branch Office License Date Full Address Branch Office
Branch
Branch Office
114 Pasar Minggu KEP-199/KM.10/2007 08 Oktober 2007 Ruko Griya Pasar Minggu, Jl. Raya Pasar
October 8, 2007 Minggu No. 6, Blok C-E, Pasar Minggu
115 Pamulang KEP-199/KM.10/2007 08 Oktober 2007 JL. RE Martadinata, Kel. Pondok Cabe Udik,
October 8, 2007 Pamulang
116 Prabumulih KEP-199/KM.10/2007 08 Oktober 2007 Jl. Jend. Sudirman No. 2 B-C, Prabumulih
October 8, 2007
117 Meulaboh KEP-199/KM.10/2007 08 Oktober 2007 JL. Manekro No. 36A-36B Kel. Kuta Padang,
October 8, 2007 Kecamatan Johan Pahlawan, Kabupaten
Aceh Barat
118 Rimbo Bujang KEP-199/KM.10/2007 08 Oktober 2007 Jl. Pahlawan, Rimbo Bujang
October 8, 2007
119 Padang Sidempuan KEP-199/KM.10/2007 08 Oktober 2007 Jalan Sisingamangaraja No. 79, Padang
October 8, 2007 Sidimpuan
120 Tenggarong KEP-199/KM.10/2007 08 Oktober 2007 Jl. Patin No. 80, Tenggarong
October 8, 2007
121 Ambon KEP-199/KM.10/2007 08 Oktober 2007 Jl. Dr. Soetomo, kel. Honipopu
October 8, 2007
122 Ujung Batu KEP-134/KM.10/2008 24 Juli 2008 Jalan Jenderal Sudirman No. 11, Kelurahan
July 24, 2008 Ujung Batu, Kec. Ujung Batu, Kab Rokan
Hulu, Prov Riau
123 Lhokseumawe KEP-134/KM.10/2008 24 Juli 2008 Jl. Samudera Baru No. 170 A-B,
July 24, 2008 Lhokseumawe
124 Sarolangun KEP.134/KM.10/2008 24 Juli 2008 Jl. Lintas Sumatera KM I, Simpang Raya,
July 24, 2008 Sarolangun
125 Luwuk KEP.134/KM.10/2008 24 Juli 2008 Jl Moh Hatta no A2 Ruko Boulevard,
July 24, 2008 Kelurahan Maahas, Kecamatan Luwuk
Selatan, Kabupaten Banggai, Prov. Sulawesi
tengah
126 Cianjur KEP-52/KM.10/2009 02 April 2009 Jl. KH Abdullah Bin Nuh No. 6, Kel. Sawah
April 2, 2009 Gede
127 Garut KEP-50/KM.10/2009 02 April 2009 Ruko Intan Bisnis Centre ( IBC ) Blok A 1 dan
April 2, 2009 Blok A 2, Jl. Guntur, Garut
128 Kalianda KEP-57/KM.10/2009 02 April 2009 Jl. Raden Intan Kota Baru Nomor 24 RT. 002
April 2, 2009 RW. 001, Way Urang Kalianda
129 Lubuk Pakam KEP-55/KM.10/2009 02 April 2009 Jl. P. Diponegoro No. 103, Lubuk Pakam
April 2, 2009
130 Muara Bulian KEP-54/KM.10/2009 02 April 2009 Jl. Gajah Mada RT 07, Muara Bulian
April 2, 2009
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 87
Page 90
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Tanggal Izin Kantor
Nomor Izin Kantor Cabang
Kantor Cabang Cabang Alamat Lengkap Kantor Cabang
No. License Number
Branch Office License Date Full Address Branch Office
Branch
Branch Office
131 Purwakarta KEP-53/KM.10/2009 02 April 2009 Jl. KK Singawinata Nomor 2, Nagritengah
April 2, 2009
132 Kabupaten Banyuasin KEP-51/KM.10/2009 02 April 2009 Jalan Lintas Palembang-Jambi KM 67 RT
(Sekayu) April 2, 2009 028 RW 008, Kelurahan Betung, Kecamatan
Banyuasin Regency Betung, Kabupaten Banyuasin, Provinsi
(Sekayu) Sumatera Selatan
133 Soreang KEP-56/KM.10/2009 02 April 2009 Jalan Pasir Kerenceng RT 004 RW 04
April 2, 2009 Pamekaran
134 Serang KEP-552/KM.10/2011 19 Juli 2011 Jl. Trip Jamaksari No. 1 A-B, Rt 001/ 015,
July 19, 2011 Serang
135 Batulicin KEP-553/KM.10/2011 19 Juli 2011 Jalan Raya Batulicin, Batulicin
July 19, 2011
136 Pamekasan KEP-554/KM.10/2011 19 Juli 2011 Jalan P.Trunojoyo Nomor 121 RT 004 RW001,
July 19, 2011 Kelurahan Patemon, Kecamatan Pamekasan,
Kabupaten Jawa Timur 69317
137 Pandeglang KEP-555/KM.10/2011 19 Juli 2011 Jl. Raya Labuan KM 6, No. 4, Kp. Tajur
July 19, 2011 Kadulisung
138 Tulang Bawang KEP-556/KM.10/2011 19 Juli 2011 Pertokoan Banjar Agung Unit 2, Jl. Raya
July 19, 2011 Lintas Timur Unit 2, Tulang Bawang
139 Salatiga KEP-557/KM.10/2011 19 Juli 2011 Jl. Fatmawati, No. 188 Blok N-O, Kel.
July 19, 2011 Blotongan
140 Cikupa KEP-558/KM.10/2011 19 Juli 2011 Ruko Grand Boulevard Blok T 01A No. 155 -
July 19, 2011 157 Citraraya, Desa Ciakar
141 Ciledug KEP-559/KM.10/2011 19 Juli 2011 Jl. Hos Cokroaminoto No. 5 A-B
July 19, 2011
142 Sorong KEP-560/KM.10/2011 19 Juli 2011 Jalan Basuki Rahmat KM.10 Kelurahan
July 19, 2011 Sawagumu
143 Pondok Gede KEP-561/KM.10/2011 19 Juli 2011 Jl. Raya Jati Makmur (Bukit Kencana), Kel. Jati
July 19, 2011 Makmur
144 Gowa KEP-562/KM.10/2011 19 Juli 2011 Jl. Tumanurung Raya, Ruko Yasmin Square
July 19, 2011 no. 10-11 Sungguminasa, Kelurahan Pandang-
Pandang, Kecamatan Somba Opu, Kabupaten
Gowa, Provinsi Sulawesi Selatan
145 Rungkut KEP-563/KM.10/2011 19 Juli 2011 Jl. Jemursari Nomor 32 RT:002/RW:008
July 19, 2011
146 Bungur KEP-564/KM.10/2011 19 Juli 2011 Jalan Kartini Raya Nomor 9 Kelurahan Pasar
July 19, 2011 Baru
88 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 91
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Tanggal Izin Kantor
Nomor Izin Kantor Cabang
Kantor Cabang Cabang Alamat Lengkap Kantor Cabang
No. License Number
Branch Office License Date Full Address Branch Office
Branch
Branch Office
147 Taman Palem KEP-565/KM.10/2011 19 Juli 2011 Mutiara Taman Palem Blok A2 No. 1, Jakarta
July 19, 2011 Barat
148 Bangkalan KEP-566/KM.10/2011 19 Juli 2011 Ruko Graha Metro No. 5-6, Jl. Pemuda Kaffa,
July 19, 2011 Bangkalan
149 Tarakan KEP-859/KM.10/2011 30 November 2011 Jl. Mulawarman No. 89,Kel. Karanganyar
November 30, 2011
150 Kepanjen KEP-860/KM.10/2011 30 November 2011 Jl. Kawi No. 10 B, Ruko Kepanjen City,
November 30, 2011 Kepanjen
151 Praya KEP-861/KM.10/2011 30 November 2011 Jl. Diponegoro No. 5 Kauman, Praya
November 30, 2011
152 Kuta KEP-862/KM.10/2011 30 November 2011 Jl. Raya Kuta No. 29A, Kuta
November 30, 2011
153 Cibinong KEP-863/KM.10/2011 30 November 2011 Rukan Cibinong City Centre Blok F Nomor
November 30, 2011 33-35, Jl. Tegar Beriman No. 1, Cibinong
154 Tembung KEP-864/KM.10/2011 30 November 2011 Jl. Besar Tembung Komplek Mega City, Blok
November 30, 2011 B/7-8 Dusun III Desa Tembung
155 Muara Enim KEP-865/KM.10/2011 30 November 2011 Jl. Sultan Mahmud Badarrudin II, Muara Enim
November 30, 2011
156 Padalarang KEP-866/KM.10/2011 30 November 2011 Jalan Raya Ciburuy No. 105, Padalarang
November 30, 2011
157 Pemalang KEP-867/KM.10/2011 30 November 2011 Jl. Jenderal Sudirman Timur No. 77B,
November 30, 2011 Pemalang
158 Kendal KEP-868/KM.10/2011 30 November 2011 Jl. Pemuda Timur Nomor 21 RT. 20 RW. 05
November 30, 2011
159 Kota Pasuruan KEP-869/KM.10/2011 30 November 2011 Jalan Soekarno Hatta No. 55-57,
November 30, 2011 Kelurahan Trajeng,
160 Poso KEP-16/KM.10/2012 17 Januari 2012 Jl. Pulau Bali No. 4, Poso
January 17, 2012
161 Simpang Empat KEP-17/KM.10/2012 17 Januari 2012 Jalan Raya Manggopoh Simpang Empat,
January 17, 2012 Jorong Simpang Empat
162 Palur KEP-18/KM.10/2012 17 Januari 2012 Jl. Raya Palur KM 0,5 No. 46A, Palur
January 17, 2012
163 Cikampek KEP-19/KM.10/2012 17 Januari 2012 Jl. Ir. H. Juanda No. 9, Cikampek
January 17, 2012
164 Sintang KEP-309/NB.11/2013 20 Desember 2013 Jalan MT Haryono No. 10, Sintang
December 20, 2013
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 89
Page 92
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Tanggal Izin Kantor
Nomor Izin Kantor Cabang
Kantor Cabang Cabang Alamat Lengkap Kantor Cabang
No. License Number
Branch Office License Date Full Address Branch Office
Branch
Branch Office
165 Sibolga KEP-310/NB.11/2013 20 Desember 2013 Jl. Padang Sidempuan, Ruko Sibuluan
December 20, 2013 Business Center No. A7-8, Kel. Sibuluan
166 Mempawah KEP-311/NB.11/2013 20 Desember 2013 Jalan Jurusan Pontianak No. 188D RT.
December 20, 2013 005/003, Mempawah
167 Sidoarjo 2 KEP-312/NB.11/2013 20 Desember 2013 Jl. Raya By Pass Krian, Ruko By Pass, Desa
December 20, 2013 Sidomulyo
168 Jatiuwung KEP-313/NB.11/2013 20 Desember 2013 Jl. Otista Raya Ruko Otista No. 5 D-E,
December 20, 2013 Jatiuwung
169 Jakarta Utara Kep-232/NB.111/2015 30 Juli 2015 Jl. Raya Sunter Permai Garden Blok B-7 Kav.3
North Jakarta July 30, 2015 C-D, Kelurahan Sunter Agung
170 Serang II Kep-233/NB.111/2015 30 Juli 2015 Ruko Kawasan Industri Modern Blok A No.
July 30, 2015 6-7, Serang
171 Depok II Kep-234/NB.111/2015 30 Juli 2015 Jl. Raya Jakarta - Bogor KM 31 Nomor 19,
July 30, 2015 Kelurahan Cisalak
172 Muko-Muko Kep-235/NB.111/2015 30 Juli 2015 Jl. Fatmawati, Muko-Muko
July 30, 2015
173 Palembang II Kep-302/NB.111/2015 25 September 2015 Jl. Ahmad Yani Rt 31/01 Kel. Tangga Takat
September 25, 2015
174 Kebumen Kep-303/NB.111/2015 26 September 2015 JL HM SARBINI RT 07 RW 02 BUMIREJO
September 26, 2015
175 Bandung Barat Kep-305/NB.111/2015 2 Oktober 2015 Jl. Grand Hotel kavling 9 RT/RW 003/002 Kel
West Bandung October 2, 2015 Lembang
176 Langsa Kep-316/NB.111/2015 26 Oktober 2015 Jl. Ahmad Yani No. 88, Langsa
October 26, 2015
177 Kuantan Singingi Kep-317/NB.111/2015 26 Oktober 2015 Jl. Proklamasi No. 30, Kuantan Singingi
October 26, 2015
178 Depok III Kep-315/NB.111/2015 jo Kep- 26 Oktober 2015 Jalan Raya Swangan RT 05/03, Kelurahan
360/NB.111/2015 October 26, 2015 Rangkapan Jaya Baru
179 Rokan Hilir Kep-356/NB.111/2015 20 Oktober 2015 Jl. Jenderal Sudirman KM. 1, Kel. Bagan Batu
October 20, 2015
180 Pati Kep-366/NB.111/2015 15 Desember 2015 Ruko Joyo Kusumo, No. 1-2, Desa Winong
December 15, 2015
181 Ponorogo Kep-367/NB.111/2015 15 Desember 2015 Jl. Ir. Juanda No. 8-9, Ponorogo
December 15, 2015
182 Banjarnegara Kep-370/NB.111/2015 17 Desember 2015 Jl. Mayjend Sutoyo Nomor 40, Banjarnegara
December 17, 2015
90 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 93
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Tanggal Izin Kantor
Nomor Izin Kantor Cabang
Kantor Cabang Cabang Alamat Lengkap Kantor Cabang
No. License Number
Branch Office License Date Full Address Branch Office
Branch
Branch Office
183 Medan II Kep-52/NB.11/2016 11 Februari 2016 Jln. Marelan Raya, Komp. Ruko Griya Niaga
February 11, 2016 B6/B7 No 40 F-G, Marelan
184 Sleman Kep-53/NB.11/2016 11 Februari 2016 Jl. Affandi CT 10 No 35, Karang Gayam, Catur
February 11, 2016 Tunggal, Kec. Depok Kab. Sleman, Provinsi
Daerah Istimewa Yogyakarta
185 Pelalawan Kep-54/NB.11/2016 11 Februari 2016 Jalan Lintas Timur, Pelalawan
February 11, 2016
186 Subang II Kep-26/NB.111/2016 17 Maret 2016 Jalan Ion Martasasmita Dusun Pangadangan
March 17, 2016 RT 013 RW 05 Ds Rancasari Kec Pamanukan
Kab Subang
187 Maros Kep-27/NB.111/2016 17 Maret 2016 Jalan Poros Maros Makassar KM 7-8 Kel.
March 17, 2016 Bontoa
188 Bekasi II Kep-28/NB.111/2016 17 Maret 2016 Jalan Jenderal Sudirman Nomor 99,
March 17, 2016 Kelurahan Kranji, Jawa Barat
189 Denpasar II Kep-29/NB.111/2016 17 Maret 2016 Jalan Tukad Batanghari nomor 37, Kelurahan
March 17, 2016 Panjer
190 Jombang Kep-30/NB.111/2016 17 Maret 2016 Jalan Soekarno Hatta, Ruko Cempaka Mas
March 17, 2016 Blok A1-A2, Desa Babatan Kepuhkembeng
191 Surabaya 2 Kep-150/NB.111/2016 02 Agustus 2016 Jalan Dharmahusada Indah 75-B RT 003 RW
August 2, 2016 09 Kelurahan Mulyorejo
192 Surabaya 3 Kep-179/NB.111/2016 08 September 2016 Jalan Raya Satelit Indah Utara Nomor 52-52A
September 8, 2016 RT.006 RW.003 Kelurahan Tanjung Sari
193 Sukabumi II Kep-180/NB.111/2016 08 September 2016 Jl Cangehgar RT02 RW02 Kelurahan
September 8, 2016 Palabuhanratu
194 Jakarta Pusat 2 Kep-73/NB.111/2017 24 Mei 2017 Jl. Pramuka No. 12 Rt 012/005, Kel. Rawasari
Central Jakarta 2 May 24, 2017
195 Sleman II Kep-181/NB.111/2017 08 September 2017 Jl. Raya Magelang Km 4, Kel. Padukuhan
September 8, 2017 Rogoyudan, Desa Sinduadi
196 Jakarta Utara II Kep-112/NB.111/2018 23 Januari 2018 Ruko Permata Kota Blok L No. 5, Jl. Tubagus
North Jakarta II January 23, 2018 No. 170, Kel. Pejagalan
197 Gresik II Kep-113/NB.111/2018 23 Januari 2018 Ruko Gading Mutiara Permai Blok AB No. 5
January 23, 2018 Desa Kepatihan
198 Situbondo Kep-114/NB.111/2018 23 Januari 2018 Jl. Wijaya Kusuma Kel. Dawuhan
January 23, 2018
199 Jakarta Selatan II Kep-115/NB.111/2018 23 Januari 2018 Jl. Fatmawati Raya Nomor 005 & 006,
South Jakarta II January 23, 2018 Kelurahan Cilandak Barat
200 Tangerang V Kep-111/NB.111/2018 23 Januari 2018 Ruko The Icon Busiess Park Blok A No. 1-2
January 23, 2018 BSD City, Desa Sampora
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 91
Page 94
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Tanggal Izin Kantor
Nomor Izin Kantor Cabang
Kantor Cabang Cabang Alamat Lengkap Kantor Cabang
No. License Number
Branch Office License Date Full Address Branch Office
Branch
Branch Office
201 Bekasi III Kep-305/NB.111/2018 23 Agustus 2018 Jalan Teuku Umar Nomor 20, Kel. Telaga
August 23, 2018 Asih, Jawa Barat
202 Bogor II Kep-306/NB.111/2018 23 Agustus 2018 Ruko Pusri, Jalan Raya Cemplang Galuga
August 23, 2018 Km.18, Jawa Barat
203 Karawang II Kep-351/NB.111/2018 17 September 2018 Jalan Proklamasi Jati Ilir, Kelurahan
September 17, 2018 Tunggakjati, Jawa Barat
204 Temanggung Kep-352/NB.111/2018 17 September 2018 Jalan Jendral Sudirman, Ruko Yudha nomor
September 17, 2018 01-02 Kel. Cublikan Kowangan
205 Kabupaten Tangerang Kep-472/NB.111/2018 20 Desember 2018 Ruko Riviera Perumahan Palem Semi,
VI December 20, 2018 Jl. Palem Raja Raya Selatan No 28, Kel.
Tangerang Regency VI Bencongan
206 Kabupaten Cilacap II Kep-80/NB.111/2019 29 Mei 2019 jalan Bhayangkara No. 251 Desa Jenang
Cilacap Regency II May 29, 2019
207 Kota Pontianak II Kep-81/NB.111/2019 29 Mei 2019 Jl. Tanjung Raya 2, Kelurahan Banjar Serasan,
Pontianak City II May 29, 2019 Kecamatan Pontianak Timur, Kota Pontianak,
Kalimantan Barat, 78233
208 Kabupaten Pasuruan II Kep-82/NB.111/2019 29 Mei 2019 Ruko The Orchard Blok I 1 No. 3,5,6 Taman
Pasuruan Regency II May 29, 2019 Dayu, Kelurahan Karang Jati Kecamatan
Pandaan Kabupaten Pasuruan
209 Kabupaten Indragiri Kep-91/NB.111/2019 24 Juni 2019 Jl. Batang Tuaka, Desa Tembilahan Kota, Prov
Hilir June 24, 2019 Riau
Indragiri Hilir Regency
210 Kota Bogor III Kep-92/NB.111/2019 24 Juni 2019 Jl. Raya Ciawi Sukabumi KM. 2, Warung
Bogor City III June 24, 2019 Nangka No. 10-11, Kel. Harjasari
211 Kota Semarang II Kep-93/NB.111/2019 24 Juni 2019 Jl. Sriwijaya No. 43A Rt. 001/013, Kel Tegalsari
Semarang City II June 24, 2019
212 Kabupaten Bekasi IV Kep-94/NB.111/2019 24 Juni 2019 Cikarang Central City, Jl. Raya Cibarusah,
Bekasi Regency IV June 24, 2019 Desa Ciantra
213 Kota Batang Kep-95/NB.111/2019 24 Juni 2019 Jl. Pemuda Ruko Villa Mutiara, Kel. Kauman
Batang City June 24, 2019
214 Kabupaten Bontang Kep-88/NB.111/2019 25 Juni 2019 Jl. MT Haryono Nomor 03, Kelurahan Api-Api
Bontang Regency June 25, 2019
215 Kota Pemalang II Kep-105/NB.111/2019 12 Juli 2019 Jalan Jenderal Sudirman Timur, RT.050,
Pemalang City II July 12, 2019 RW.005, Desa Randudongkal, Jawa Tengah
216 Kabupaten Ngawi Kep-106/NB.111/2019 12 Juli 2019 Jalan Panglima Sudirman No. 73A, Kelurahan
Ngawi Regency July 12, 2019 Margomulyo, Jawa Timur
217 Kota Bandung III Kep-107/NB.111/2019 12 Juli 2019 Jalan Kopo 436A, Kelurahan Babakan
Bandung City III July 12, 2019 Ciparay, Jawa Barat
92 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 95
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Tanggal Izin Kantor
Nomor Izin Kantor Cabang
Kantor Cabang Cabang Alamat Lengkap Kantor Cabang
No. License Number
Branch Office License Date Full Address Branch Office
Branch
Branch Office
218 Kota Cimahi Kep-108/NB.111/2019 12 Juli 2019 Jalan HMS Mintaredja Komplek Town Place
Cimahi City July 12, 2019 A - 11, kelurahan Baros, Jawa Barat
219 Kabupaten Brebes II Kep-109/NB.111/2019 12 Juli 2019 Jalan Diponegoro 258, desa Jatisawit, Jawa
Brebes Regency II July 12, 2019 Tengah
220 Kabupaten Malang II Kep-166/NB.111/2019 11 Oktober 2019 Jalan Raya Singosari Regency Blok A1-A2,
Malang Regency II October 11, 2019 Kel. Pagentan, Jawa Timur
221 Kabupaten Nganjuk Kep-167/NB.111/2019 11 Oktober 2019 Jalan Lurah Surodarmo No. 1, Desa Bogo,
Nganjuk Regency October 11, 2019 Jawa Timur
222 Kabupaten Gunung Kep-168/NB.111/2019 11 Oktober 2019 Jalan KH. Agus Salim, No. 114, Ledoksari,
Kidul October 11, 2019 Kelurahan Kepek, DIY
Gunung Kidul Regency
223 Kabupaten Tanjung Kep-169/NB.111/2019 11 Oktober 2019 Jalan Prof Dr Sri Soedewi, kel Tungkal
Jabung Barat October 11, 2019 Harapan, Prov. Jambi
West Tanjung Jabung
224 Kabupaten Bengkalis Kep-181/NB.111/2019 24 Oktober 2019 Jalan Hangtuah No. 100-101, Kel Air Jamban,
Bengkalis Regency October 24, 2019 Prov Riau
225 Kabupaten Purbalingga Kep-193/NB.111/2019 04 November 2019 Jl. MT Haryono No. 19, Kel.
Purbalingga Regency November 4, 2019 Kandanggampang, Prov Jawa Tengah
226 Kota Batu Kep-194/NB.111/2019 04 November 2019 Jl. Patimura Nomor 32, Kelurahan Temas
Batu City November 4, 2019
227 Kota Bitung Kep-195/NB.111/2019 04 November 2019 Jalan Piere Tendean, Desa Manembo-
Bitung City November 4, 2019 Nembo, Prov. Sulawesi Utara
228 Kabupaten Sidoarjo III Kep-196/NB.111/2019 04 November 2019 Jalan Raya Tebel 146 RT 003 RW 002, Desa
Sidoarjo Regency III November 4, 2019 Tebel, Kec Gedangan, Kab Sidoarjo, Jawa
Timur
229 Kabupaten Tangerang Kep-201/NB.111/2019 07 November 2019 Jalan Raya Serang KM 24, Ruko Balaraja, Kp.
VII November 7, 2019 Telaga, Desa Telagasari, Prov. Banten
Tangerang Regency VII
230 Kabupaten Paser Kep-267/NB.111/2019 04 Desember 2019 Jalan RM. Noto Sunardi RT 007/005, Kel.
Paser Regency December 4, 2019 Tanah Grogot, Prov. Kalimantan Timur
231 Kabupaten Karo Kep-268/NB.111/2019 04 Desember 2019 Jl. Veteran no 59A, Kel. Kampung Dalam,
Karo Regency December 4, 2019 Prov. Sumatera Utara
232 Kabupaten Aceh Timur Kep-269/NB.111/2019 04 Desember 2019 Jalan Medan-Banda Aceh No. 3A, Desa
East Aceh Regency December 4, 2019 Tanoh Anou, Prov. Aceh
233 Kabupaten Cirebon II Kep-270/NB.111/2019 04 Desember 2019 Jalan Pahlawan No. 30, Desa Arjawinangun,
Cirebon Regency II December 4, 2019 Prov. Jawa Barat
234 Kabupaten Mimika Kep-44/NB.111/2020 11 Februari 2020 Jalan Budiutomo, Kelurahan Inauga, Papua
Mimika Regency February 11, 2020
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 93
Page 96
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Tanggal Izin Kantor
Nomor Izin Kantor Cabang
Kantor Cabang Cabang Alamat Lengkap Kantor Cabang
No. License Number
Branch Office License Date Full Address Branch Office
Branch
Branch Office
235 Kabupaten Bangka Kep-45/NB.111/2020 11 Februari 2020 Ruko Permata Indah Blok B No 3-5, Jalan
Bangka Regency February 11, 2020 Jenderal Sudirman, Kelurahan Sungai Liat,
Kepulauan Bangka Belitung
236 Semarang III Kep-46/NB.111/2020 11 Februari 2020 Jalan Arteri Soekarno Hatta No. 74,
February 11, 2020 Kelurahan Palebon, Jawa Tengah
237 Padang II Kep-47/NB.111/2020 14 Februari 2020 Jalan Adinegoro Nomor 27, RT.002, RW. 004,
February 14, 2020 Kelurahan Bungo Pasang, Sumatera Barat
238 Mamuju Kep-48/NB.111/2020 14 Februari 2020 Jalan Jend. Sudirman, Desa Simboro,
February 14, 2020 Sulawesi Barat
239 Bandung IV Kep-49/NB.111/2020 14 Februari 2020 Jl Raya Tagog No. 295 Rt 003/002, Desa
February 14, 2020 Cimekar, Kecamatan Cileunyi, Kabupaten
Bandung, Provinsi Jawa Barat
240 Grobogan Kep-50/NB.111/2020 14 Februari 2020 Jalan A. Yani Nomor 31 Ruko Blok F,
February 14, 2020 Kelurahan Gubug, Jawa Tengah
241 Lombok Barat Kep-51/NB.111/2020 14 Februari 2020 Jalan Raya Lembar, Desa Beleka Provinsi
West Lombok February 14, 2020 Nusa Tenggara Barat
242 Bogor IV Kep-310/NB.111/2021 17 November 2021 Jl Raya Parung Bogor Kp. Jati Parung RT
November 17, 2021 002 RW 006 Desa Parung, Jawa Barat
243 Kota Kotamobagu Kep-311/NB.111/2021 17 November 2021 Jalan Datoe Binangkang (Depan Dealer
Kotamobagu City November 17, 2021 Hasrat Abadi), Kelurahan Kotamobagu,
Sulawesi Utara
244 Kota Batam 2 KEP-51/PL.021/2023 13 Oktober 2023 Ruko Villa Muka Kuning Blok A1 Nomor 14,
Batam City 2 October 13, 2023 Jalan Letjend Soeprapto, Kelurahan Tembesi,
Kecamatan Sagulung, Kota Batam, Prov
Kepulauan Riau
245 Kota Pekanbaru 2 KEP-52/PL.021/2023 13 Oktober 2023 Jalan HR Soebrantas Nomor 92, Tampan Kota
Pekanbaru City 2 October 13, 2023 Pekanbaru
246 Kota Subulussalam KEP-85 PL.021 2023 14 November 2023 Jalan T Umar DS. Penangkalan Samping
Subulussalam City November 14, 2023 Swalayan Sejahtera, Kota Subulussalam, Prov
Aceh
247 Kota Ternate KEP-96 PL.021 2023 24 November 2023 Jalan Merdeka, Gamalama, Kecamatan
Ternate City October 13, 2023 Ternate Tengah, Kota Ternate, Prov Maluku
Utara
248 Kota Palembang III KEP-97 PL.021 2023 24 November 2023 Jalan Sultan Mahmud Badaruddin II Nomor
Palembang City III November 24, 2023 16, Sukodadi, Kecamatan Alang-Alang Lebar,
Kota Palembang, Sumatera Selatan
249 Kabupaten Kolaka KEP-86/PL.021/2024 11 Juli 2024 Jalan Pramuka 58-54, kelurahan lamokato,
Kolaka Regency July 11, 2024 Kecamatan Kolaka, Kab Kolaka, Sulawesi
Tenggara
94 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 97
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Tanggal Izin Kantor
Nomor Izin Kantor Cabang
Kantor Cabang Cabang Alamat Lengkap Kantor Cabang
No. License Number
Branch Office License Date Full Address Branch Office
Branch
Branch Office
250 Kabupaten Berau KEP-74/PL.021/2024 11 Juli 2024 Jalan Pemuda, Kelurahan Tanjung Redeb,
Berau Regency July 11, 2024 Kec tanjung Redeb
251 Kabupaten Bulungan S-686/PL.021/2025 04 Agustus 2025 Jalan Durian No. 55, Kelurahan Tanjung Selor
Bulungan Regency August 4, 2025 Hilir, Kecamatan Tanjung Selor, Kabupaten
Bulungan, Provinsi Kalimantan Utara, Kode
pos: 77212
252 Kabupaten Jayapura S-686/PL.021/2025 04 Agustus 2025 Jl Raya Sentani Abepura, depan mata jalan
Jayapura Regency August 4, 2025 puskopad samping kullo cafe, kelurahan
Sentani Kota, kecamatan Sentani, Kabupaten
Jayapura, Provinsi Papua
253 Kota Makassar (II) S-686/PL.021/2025 04 Agustus 2025 Ruko Bisnis Nusa Tamalanrea Indah No.1, Jl.
Makassar City (II) August 4, 2025 Perintis Kemerdekaan Km.12, Kel.Tamalanrea,
Kec. Tamalanrea, Kota Makassar, Provinsi
Sulawesi Selatan
254 Kabupaten Kuningan S-686/PL.021/2025 04 Agustus 2025 Jl. Siliwangi No.80, Kelurahan Cijoho,
Kuningan Regency August 4, 2025 Kecamatan Kuningan, Kabupaten Kuningan,
Provinsi Jawa Barat, Kode Pos 45513
255 Kabupaten Barito Utara S-686/PL.021/2025 04 Agustus 2025 Jl. Ahmad Yani, Kelurahan Melayu,
North Barito Regency August 4, 2025 Kecamatan Teweh Tengah, Kabupaten Barito
Utara, Provinsi Kalimantan Tengah
256 Kabupaten Bone S-686/PL.021/2025 04 Agustus 2025 Jl. Wahidin sudirohusodo, Kelurahan
Bone Regency August 4, 2025 Macanang, Kecamatan Tanete Riattang Barat,
Kabupaten Bone
257 Kota Samarinda (II) S-686/PL.021/2025 04 Agustus 2025 Jl. KH. Harun Nafsi No.16, Kel. Rapak Dalam,
Samarinda City (II) August 4, 2025 Kec. Samarinda Seberang, Kota Samarinda,
Kalimantan Timur 75251
258 Kabupaten Aceh KEP-133/PL.021/2024 21 Agustus 2025 Jalan Qurata’aini, Kelurahan Nunang Antara,
Tengah August 21, 2025 Kecamatan Bebesen, Kabupaten Aceh
Central Aceh Regency Tengah, Provinsi Aceh, 24552.
259 Kabupaten Bogor (III) KEP-169/PL.021/2024 21 Agustus 2025 Jalan Kapten Soemantri, Kp. Pojok Salak
Bogor Regency (III) August 21, 2025 RT 02 RW 08, Desa Jonggol, Kecamatan
Jonggol, Kabupaten Bogor, Provinsi Jawa
Barat, 16830
260 Kota Bau-Bau S-872/PL.021/2025 1 September 2025 Jalan Erlangga RT 02 RW 07, Kompleks Ruko
Bau-Bau City September 1, 2025 Murhum Square Nomor 09-10, Kelurahan
Lanto, Kecamatan Batu Puaro, Kota Bau-Bau,
Provinsi Sulawesi Tenggara
261 Kota Batam (III) S-872/PL.021/2025 1 September 2025 Jalan Teuku Umar, Komplek Lumbung Rejeki,
Batam City (III) September 1, 2025 Kelurahan Lubuk Baja Kota, Kecamatan Lubuk
Baja, Kota Batam, Provinsi Kepulauan Riau
262 Kabupaten Sekadau S-872/PL.021/2025 1 September 2025 Jalan Panglima Naga Komplek Pasar Baru,
Sekadau Regency September 1, 2025 Kelurahan Mungguk, Kecamatan Sekadau
Hilir, Kabupaten Sekadau, Provinsi Kalimantan
Barat
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 95
Page 98
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Struktur Inisiatif penyesuaian struktur organisasi Perseroan dilakukan
secara berkala untuk memastikan keselarasan dengan arah
Organisasi strategis, kebijakan usaha, serta dinamika industri pembiayaan.
Langkah ini juga menjadi bagian dari kepatuhan terhadap
Organizational Structure ketentuan regulasi dan dalam rangka menjaga efektivitas sistem
kerja, serta mendukung efisiensi proses bisnis. Berdasarkan
Surat Keputusan Presiden Direktur No. 001/FIFGROUP/SK-
PD/V/2025, struktur organisasi Perseroan yang berlaku efektif
per 31 Desember 2025 ditampilkan pada bagan berikut:
Bagan Struktur Organisasi per 31 Desember 2025
Organizational Structure Chart as of December 31, 202 Komisaris | Board of Commissioners
President Commissioner : Rudy
Commissioner : Thomas Junaidi Alim Wijaya
Dewan Syariah | Sharia Supervisory Board Independent Commissioner : R. Nunu Soetjahja Noegroho
Independent Commissioner : Margono Tanuwijaya
Anggota | member
Aminudin Yakub
Direksi | Board of Directors
President Director : Siswadi
Director : Indra Gunawan
Director : Setia Budi
Director : Sri Harjati
Director : Valentina Chai Wei Li
Director : Daniel Hartono
President Director
Director Director
Chief of Regional Management
New Motorcycle (NMC) Credit, Collateral,
Financing Regional I Insurance, and Fiducia
Division Management Division
Regional Management 1
Division
New Motorcycle (NMC) Collection, Remedial
Financing Regional II and Recovery
Division Management Division
Regional Management 2
Division
Network and Inventory
Management Division
Regional Management 3
Division
Used Motorcycle
Financing (UFI) Division
Microfinancing Division
96 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 99
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
The Company’s organizational structure is adjusted periodically
to ensure alignment with strategic direction, business policies,
and the dynamics of the financing industry. This step is also part
of compliance with regulatory requirements and is intended
to maintain the effectiveness of the work system and support
business process efficiency. Pursuant to the President Director’s
Decree No. 001/FIFGROUP/SK-PD/V/2025, the Company’s
organizational structure effective as of December 31, 2025, is
presented in the following chart:
Komite Audit | Audit Committee
Ketua | Chairman : Margono Tanuwijaya
Anggota | Member : Hardi Montana
Anggota | Member : Juliani Eliza Syaftari
Komite Pemantau Risiko | Risk Monitoring Committee
Ketua | Chairman : R. Nunu Soetjahja Noegroho
Anggota | Member : Hardi Montana
Anggota | Member : Juliani Eliza Syaftari
Komite Remunerasi & Nominasi | Remuneration & Nomination Committee Corporate Function
• Compliance and
Ketua | Chairman : R. Nunu Soetjahja Noegroho Standardization Division
Anggota | Member : Rudy • Internal Audit Division
Anggota | Member : Arlien Virginia Jonathan • Corporate Secretary, Legal &
Litigation Division
• Corporate Planning and
Communication Division
Director Director Director
Finance and Treasury Information
Human Capital Division
Division Technology Division
General Service, Customer Relationship
Budget, Accounting
Building, ESR and Management and
and Tax Division
Sustainability Division Digital Division
Multi Purposed
Risk Management
Financing (MPF)
Division
Marketing Division
Sharia Financing
Marketing Division
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 97
Page 100
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Daftar Keanggotaan Asosiasi
List of Association Membership
Perseroan senantiasa memperluas jejaring dan memperkuat The Company continues to expand its network and strengthen
kemitraan strategis melalui partisipasi aktif dalam asosiasi serta strategic partnerships through active participation in
organisasi di industri pembiayaan. Langkah ini menjadi bagian associations and organizations in the financing industry. This
dari komitmen FIFGROUP untuk mendukung perkembangan step is part of FIFGROUP’s commitment to supporting the
industri multifinance yang sehat dan berdaya saing. development of a healthy and competitive multifinance industry.
Sampai dengan akhir tahun 2025, FIFGROUP berperan aktif By the end of 2025, FIFGROUP played an active role as a
sebagai anggota di sejumlah asosiasi dan organisasi yang member of a number of associations and organizations that
mendukung perkembangan industri pembiayaan nasional, support the development of the national financing industry,
antara lain sebagai berikut: including the following:
Nama Organisasi Status Anggota Skala Organisasi
Organization Name Membership Status Organization Scale
Asosiasi Perusahaan Pembiayaan (APPI) Aktif Nasional
Association of Financing Companies (APPI) Active National
PT Rapi Utama Indonesia (Rapindo) Aktif Nasional
Active National
Lembaga Alternatif Penyelesaian Sengketa Sektor Jasa Keuangan (LAPS SJK) Aktif Nasional
Alternative Dispute Resolution Institution for the Financial Services Sector (LAPS SJK) Active National
98 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 101
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Informasi Perubahan
Komposisi Direksi Tahun 2025
Information Changes in the Composition of the Board of Directors in 2025
Sepanjang tahun 2025, tidak terdapat perubahan pada Throughout 2025, there were no changes to the composition
komposisi Direksi Perseroan. of the Company’s Board of Directors.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 99
Page 102
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Profil Direksi
Board of Directors Profile
Siswadi
PRESIDEN DIREKTUR | PRESIDENT DIRECTOR
Usia | Age
54 tahun | 54 years old
Kewarganegaraan | Citizenship
Indonesia | Indonesian citizen
Domisili | Domicile
Indonesia
Dasar Pengangkatan Akta Pernyataan Keputusan Rapat No. 01 tanggal 2 Mei 2024
Legal Basis of Minutes of the Board Meeting Resolution No. 01 dated May 2, 2024
Appointment
Gelar Pendidikan Sarjana Ekonomi dari Universitas Brawijaya (1994) Bachelor of Economics from Brawijaya University (1994)
Educational Degree Magister Hukum dari Universitas Padjajaran (2004) Master of Law from Padjajaran University (2004)
Sertifikasi Keahlian • Sertifikasi Ahli Pembiayaan dari SPPI (2015) • Financing Expert Certification from SPPI (2015)
Certification of Expertise • Sertifikasi Manajemen Risiko dari SPPI (2018) • Risk Management Certification from SPPI (2018)
Perjalanan Karier • Senior Internal Auditor di PT Tigaraksa Satria Tbk • Senior Internal Auditor at PT Tigaraksa Satria Tbk
Career History (1994–1997) (1994–1997)
• Corporate Secretary di PT Astra Sedaya Finance • Corporate Secretary at PT Astra Sedaya Finance
(1997–1998) (1997–1998)
• Corporate Internal Audit Head di PT Astra Sedaya • Corporate Internal Audit Head at PT Astra Sedaya
Finance (1998–1999) Finance (1998–1999)
• Risk Management Head di PT Astra Sedaya Finance • Risk Management Head at PT Astra Sedaya Finance
(1999–2000) (1999–2000)
• Financial Planning & Analysis Head di PT Astra Sedaya • Head of Financial Planning & Analysis at PT Astra
Finance (2000–2001) Sedaya Finance (2000–2001)
• Operational Risk Head di PT Astra Sedaya Finance • Operational Risk Head at PT Astra Sedaya Finance
(2001–2002) (2001–2002)
• Branch Manager Bogor di PT Astra Sedaya Finance • Branch Manager Bogor at PT Astra Sedaya Finance
(2002–2004) (2002–2004)
• National Service Head di PT Astra Sedaya Finance • National Service Head at PT Astra Sedaya Finance
(2004–2005) (2004–2005)
• National Remarketing Head di PT Astra Sedaya Finance • National Remarketing Head at PT Astra Sedaya Finance
(2005–2006) (2005–2006)
100 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 103
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
• Special Asset Management Head di PT Astra Sedaya • Special Asset Management Head at PT Astra Sedaya
Finance (2006–2007) Finance (2006–2007)
• Presiden Direktur di PT Astra Multi Finance • President Director at PT Astra Multi Finance
(2007–2008) (2007–2008)
• Commercial Business Division Head di PT Astra Sedaya • Commercial Business Division Head at PT Astra Sedaya
Finance (2007–2012) Finance (2007–2012)
• Komisaris di PT Astra Auto Finance (2007–2013) • Commissioner at PT Astra Auto Finance (2007–2013)
• Presiden Direktur di PT Swadharma Bhakti Sedaya • President Director at PT Swadharma Bhakti Sedaya
Finance (2008–2013) Finance (2008–2013)
• Direktur di PT Astra Sedaya Finance (2013–2018) • Director at PT Astra Sedaya Finance (2013–2018)
• Direktur (Chief HR, IT & Commercial Fleet Officer) di PT • Director (Chief HR, IT & Commercial Fleet Officer) at PT
Astra Sedaya Finance (2013–2014) Astra Sedaya Finance (2013–2014)
• Direktur (Chief Human Capital & GA Officer) di PT Astra • Director (Chief Human Capital & GA Officer) at PT Astra
Sedaya Finance (2014–2017) Sedaya Finance (2014–2017)
• Direktur (Deputy Chief Executive Officer) di PT Astra • Director (Deputy Chief Executive Officer) at PT Astra
Sedaya Finance (2017–2018) Sedaya Finance (2017–2018)
• Komisaris di PT Sedaya Pratama (2013–2024) • Commissioner at PT Sedaya Pratama (2013–2024)
• Komisaris di PT Stacomitra Graha (2013–2024) • Commissioner at PT Stacomitra Graha (2013–2024)
• Presiden Komisaris di PT Astra Auto Finance • President Commissioner at PT Astra Auto Finance
(2013–2024) (2013–2024)
• Komisaris di PT Garda Era Sedaya (2018–2024) • Commissioner at PT Garda Era Sedaya (2018–2024)
• Presiden Direktur di PT Astra Sedaya Finance • President Director at PT Astra Sedaya Finance
(2018–2024) (2018–2024)
• Komisaris di PT Matra Graha Sarana (2024–2025) • Commissioner at PT Matra Graha Sarana (2024–2025)
Rangkap Jabatan Di Perseroan: Within the Company:
Concurrent Positions Tidak merangkap jabatan di Perseroan No concurrent positions within the Company
Di Perusahaan Lain: In Other Companies:
• Presiden Komisaris di PT Astra Digital Arta • President Commissioner at PT Astra Digital Arta
(2024–sekarang) (2024–present)
• Presiden Komisaris di PT Astra Kreasi Digital • President Commissioner at PT Astra Kreasi Digital
(2024–sekarang) (2024–present)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan Direksi lain, Dewan Komisaris dan pemegang saham.
Affiliated Relationship No affiliation with other directors, the Board of Commissioners, or shareholders.
Kepemilikan Saham Tidak memiliki saham Perseroan baik secara langsung maupun tidak langsung.
di Perseroan Does not own shares in the Company either directly or indirectly.
Share Ownership
in the Company
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 101
Page 104
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Indra Gunawan
DIREKTUR | DIRECTOR
Usia | Age
51 tahun | 51 years old
Kewarganegaraan | Citizenship
Indonesia | Indonesian citizen
Domisili | Domicile
Indonesia
Dasar Pengangkatan Akta Pernyataan Keputusan Rapat No. 01 tanggal 2 Mei 2024.
Legal Basis of Minutes of the Board Meeting Resolution No. 01 dated May 2, 2024.
Appointment
Gelar Pendidikan • Sarjana Ekonomi (Accounting) dari Universitas Atmajaya • Bachelor of Economics (Accounting) from Atmajaya
Educational Degree Yogyakarta (1996) University Yogyakarta (1996)
Sertifikasi Keahlian • Sertifikasi Ahli Pembiayaan dari SPPI (2015) • Certification as a Financing Expert from SPPI (2015)
Certification of Expertise • Sertifikasi Manajemen Risiko dari BSMR (2017) • Risk Management Certification from BSMR (2017)
• Sertifikasi Manajemen Risiko dari SPPI (2023) • Risk Management Certification from SPPI (2023)
Perjalanan Karier • Officer di PT Federal International Finance (1997–2000) • Officer at PT Federal International Finance (1997–2000)
Career History • Branch Head Cilacap di PT Federal International • Branch Head in Cilacap at PT Federal International
Finance (2000–2001) Finance (2000–2001)
• Branch Head Balikpapan di PT Federal International • Branch Head Balikpapan at PT Federal International
Finance (2001–2002) Finance (2001–2002)
• Branch Head Medan di PT Federal International Finance • Branch Head of Medan at PT Federal International
(2003–2005) Finance (2003–2005)
• Marketing Department Head di PT Federal International • Head of Marketing Department at PT Federal
Finance (2005–2006) International Finance (2005–2006)
• Repossession and Inventory Department Head di PT • Head of Repossession and Inventory Department at PT
Federal International Finance (2006–2010) Federal International Finance (2006–2010)
• Branch Management Division Head di PT Federal • Head of Branch Management Division at PT Federal
International Finance (2010–2011) International Finance (2010–2011)
• Chief of Risk Management & Business Development di • Chief of Risk Management & Business Development at
PT Federal International Finance (2011–2012) PT Federal International Finance (2011–2012)
• Chief of Business Development & Corporate Planning di • Chief of Business Development & Corporate Planning at
PT Federal International Finance (2013–2014) PT Federal International Finance (2013–2014)
• Presiden Komisaris di PT Astra Digital Arta (2018–2020) • President Commissioner at PT Astra Digital Arta
• Komisaris PT Astra Welab Digital Arta (2018–2025) (2018–2020)
• Commissioner of PT Astra Welab Digital Arta (2018–
2025)
Rangkap Jabatan Di Perseroan: Within the Company:
Concurrent Positions • Ketua Komite Pengarah Teknologi Informasi • Chair of the Information Technology Steering
• Ketua Komite Manajemen Risiko Committee
• Chairman of the Risk Management Committee
Di Perusahaan Lain: In Other Companies:
• Presiden Komisaris di PT Sharia Multifinance Astra • President Commissioner at PT Sharia Multifinance Astra
(2016–sekarang) (2016–present)
• Komisaris di PT Astra WeLab Digital Arta • Commissioner at PT Astra WeLab Digital Arta
(2018–sekarang) (2018–present)
• Komisaris di PT Astra Digital Arta (2020–sekarang) • Commissioner at PT Astra Digital Arta (2020–present)
• Komisaris PT Astra Integrasi Digital (2025–sekarang) • Commissioner of PT Astra Integrasi Digital (2025–
present)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan Direksi lain, Dewan Komisaris dan pemegang saham.
Affiliated Relationship No affiliation with other Directors, Board of Commissioners, or shareholders.
Kepemilikan Saham Tidak memiliki saham Perseroan baik secara langsung maupun tidak langsung.
di Perseroan Does not own any shares in the Company, either directly or indirectly.
102 LAPORAN TAHUNAN | ANNUAL REPORT 2025
Share Ownership
PT Federal International Finance
in the Company
Page 105
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Setia Budi
DIREKTUR | DIRECTOR
Usia | Age
57 tahun | 57 years old
Kewarganegaraan | Citizenship
Indonesia | Indonesian citizen
Domisili | Domicile
Indonesia
Dasar Pengangkatan Akta Pernyataan Keputusan Rapat No. 01 tanggal 2 Mei 2024
Legal Basis of Minutes of the Board Meeting Resolution No. 01 dated May 2, 2024
Appointment
Gelar Pendidikan Sarjana Akuntansi dari Universitas Sumatera Utara (1996) Bachelor of Accounting from the University of North
Educational Degree Sumatra (1996)
Sertifikasi Keahlian • Sertifikasi Manajemen Risiko dari BSMR (2019) • Risk Management Certification from BSMR (2019)
Certification of Expertise • Sertifikasi Ahli Pembiayaan dari SPPI (2019) • Financing Expert Certification from SPPI (2019)
• Sertifikasi Manajemen Risiko dari SPPI (2023) • Risk Management Certification from SPPI (2023)
Perjalanan Karier • Pekanbaru Branch Head di PT Federal International • Pekanbaru Branch Head at PT Federal International
Career History Finance (1997–2004) Finance (1997–2004)
• Surabaya Branch Head di PT Federal International • Surabaya Branch Head at PT Federal International
Finance (2004–2005) Finance (2004–2005)
• Human Resources Department Head di PT Federal • Human Resources Department Head at PT Federal
International Finance (2005–2011) International Finance (2005–2011)
• Human Capital & General Services Division Head di PT • Human Capital & General Services Division Head at PT
Federal International Finance (2011–2012) Federal International Finance (2011–2012)
• Chief of Human Capital di PT Federal International • Chief of Human Capital at PT Federal International
Finance (2012–2016) Finance (2012–2016)
• Chief of Operation Management di PT Federal • Chief of Operation Management at PT Federal
International Finance (2017–2019) International Finance (2017–2019)
Rangkap Jabatan Di Perseroan: Within the Company:
Concurrent Positions Anggota Komite Manajemen Risiko Member of the Risk Management Committee
Di Perusahaan Lain: In Other Companies:
• Komisaris di PT Astra Multi Finance (2012–sekarang) • Commissioner at PT Astra Multi Finance (2012–present)
• Komisaris di PT Sharia Multifinance Astra • Commissioner at PT Sharia Multifinance Astra
(2025–sekarang) (2025–present)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan Direksi lain, Dewan Komisaris dan pemegang saham.
Affiliated Relationship No affiliation with other members of the Board of Directors, Board of Commissioners, or shareholders.
Kepemilikan Saham Tidak memiliki saham Perseroan baik secara langsung maupun tidak langsung.
di Perseroan Does not own shares in the Company either directly or indirectly.
Share Ownership
in the Company
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 103
Page 106
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Sri Harjati
DIREKTUR | DIRECTOR
Usia | Age
56 tahun | 56 years old
Kewarganegaraan | Citizenship
Indonesia | Indonesian citizen
Domisili | Domicile
Indonesia
Dasar Pengangkatan Akta Pernyataan Keputusan Rapat No. 01 tanggal 2 Mei 2024
Legal Basis of Appointment Minutes of the Board Meeting Resolution No. 01 dated May 2, 2024
Gelar Pendidikan Sarjana Akuntansi dari Universitas Tarumanagara (1991) Bachelor of Accounting from Tarumanagara University
Educational Degree (1991)
Sertifikasi Keahlian • Sertifikasi Ahli Pembiayaan dari SPPI (2017) • Certification as a Financing Expert from SPPI (2017)
Certification of Expertise • Sertifikasi Manajemen Risiko dari SPPI (2023) • Risk Management Certification from SPPI (2023)
Perjalanan Karier • Accounting & Tax Officer di PT Federal International • Accounting & Tax Officer at PT Federal International
Career History Finance (1992–2002) Finance (1992– 2002)
• Accounting & Tax Department Head di PT Federal • Head of Accounting & Tax Department at PT Federal
International Finance (2002–2010) International Finance (2002–2010)
• Corporate Accounting & Budget Division Head di PT • Corporate Accounting & Budget Division Head at PT
Federal International Finance (2010–2014) Federal International Finance (2010–2014)
• Corporate Budget, Accounting & Tax Division Head di • Corporate Budget, Accounting & Tax Division Head at
PT Federal International Finance (2014–2019) PT Federal International Finance (2014–2019)
• Direktur di PT Astra Multi Finance (2017–2020) • Director at PT Astra Multi Finance (2017–2020)
• Human Capital Division Head di PT Federal • Human Capital Division Head at PT Federal
International Finance (2019–2020) International Finance (2019–2020)
Rangkap Jabatan Di Perseroan: Within the Company:
Concurrent Positions Tidak merangkap jabatan di Perseroan No concurrent positions at the Company
Di Perusahaan Lain: In Other Companies:
• Presiden Komisaris di PT Astra Multi Finance • President Commissioner at PT Astra Multi Finance
(2021–sekarang) (2021–present)
• Anggota Komite Nominasi dan Remunerasi di PT Astra • Member of the Nomination and Remuneration
Multi Finance (2021–sekarang) Committee at PT Astra Multi Finance (2021–present)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan Direksi lain, Dewan Komisaris dan pemegang saham.
Affiliated Relationship No affiliation with other directors, the Board of Commissioners, or shareholders.
Kepemilikan Saham Tidak memiliki saham Perseroan baik secara langsung maupun tidak langsung.
di Perseroan Does not own any shares in the Company, either directly or indirectly.
Share Ownership
in the Company
104 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 107
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Valentina Chai Wei Li
DIREKTUR | DIRECTOR
Usia | Age
44 tahun | 44 years old
Kewarganegaraan | Citizenship
Malaysia | Malaysian citizen
Domisili | Domicile
Indonesia
Dasar Pengangkatan Akta Pernyataan Keputusan Rapat No. 01 tanggal 2 Mei 2024
Legal Basis of Minutes of the Board Meeting No. 01 dated May 2, 2024
Appointment
Gelar Pendidikan • Sarjana dari Fakultas Statistika, Program Studi Ilmu • Bachelor’s degree from the Faculty of Statistics,
Educational Degree Aktuaria, London School of Economics and Political Actuarial Science Program, London School of
Science (2004) Economics and Political Science (2004)
Sertifikasi Keahlian • ICAEW - Fellow Chartered Accountant (FCA) (2008) • ICAEW - Fellow Chartered Accountant (FCA) (2008)
Certification of Expertise • ICAEW - Business and Finance Professional (BFP) (2018) • ICAEW - Business and Finance Professional (BFP) (2018)
• Sertifikasi Ahli Pembiayaan dari SPPI (2023) • Certification as a Financing Expert from SPPI (2023)
• Sertifikasi Manajemen Risiko dari SPPI (2024) • Risk Management Certification from SPPI (2024)
Perjalanan Karier • Associate Director, Chemicals, Global Banking and • Associate Director, Chemicals, Global Banking and
Career History Market di HSBC, London (2007–2014) Markets at HSBC, London (2007–2014)
• Corporate Finance Manager di Jardine Cycle and • Corporate Finance Manager at Jardine Cycle and
Carriage, Singapura (2014–2016) Carriage, Singapore (2014–2016)
• Head of Corporate Development Division di PT Astra • Head of Corporate Development Division at PT Astra
International Tbk (2016–2019) International Tbk (2016–2019)
• Anggota Komite Investasi di PT Asuransi Astra Buana • Member of the Investment Committee at PT Asuransi
(2019–2023) Astra Buana (2019–2023)
• Wakil Ketua dan Anggota Dewan di British Chambers of • Vice Chair and Board Member at British Chambers of
Commerce (BritCham) Indonesia, Jakarta (2019–2025) Commerce (BritCham) Indonesia, Jakarta (2019–2025)
• Anggota Komite Investasi di Dana Pensiun Astra Dua • Member of the Investment Committee at Astra Dua
(2019–2023) Pension Fund (2019–2023)
• Anggota Komite Investasi di Dana Pensiun Astra Satu • Member of the Investment Committee at Astra Satu
(2019–2023) Pension Fund (2019–2023)
• Chief of Group Treasury di PT Astra International Tbk • Chief of Group Treasury at PT Astra International Tbk
(2019–2023) (2019–2023)
• Subject Matter Expert dalam Komite Investasi di PT • Subject Matter Expert in the Investment Committee at
Asuransi Jiwa Astra (2020–2023) PT Asuransi Jiwa Astra (2020–2023)
Rangkap Jabatan Di Perseroan: Within the Company:
Concurrent Positions Anggota Komite Manajemen Risiko Member of the Risk Management Committee
Di Perusahaan Lain: In Other Companies:
Tidak merangkap jabatan di perusahaan lain. No concurrent positions in other companies.
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan Direksi lain, Dewan Komisaris dan pemegang saham.
Affiliated Relationship No affiliation with other Directors, Board of Commissioners, and shareholders.
Kepemilikan Saham Tidak memiliki saham Perseroan baik secara langsung maupun tidak langsung.
di Perseroan Does not own any shares in the Company, either directly or indirectly.
Share Ownership
in the Company
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 105
Page 108
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Daniel Hartono
DIREKTUR | DIRECTOR
Usia | Age
40 tahun | 40 years old
Kewarganegaraan | Citizenship
Indonesia | Indonesian citizen
Domisili | Domicile
Indonesia
Dasar Pengangkatan Akta Pernyataan Keputusan Rapat No. 01 tanggal 2 Mei 2024
Legal Basis of Minutes of the Board Meeting Resolution No. 01 dated May 2, 2024
Appointment
Gelar Pendidikan Sarjana Manajemen dari Universitas Bina Nusantara (2007) Bachelor of Management from Bina Nusantara University
Educational Degree (2007)
Sertifikasi Keahlian Sertifikasi Ahli Pembiayaan dari SPPI (2023) Certification as a Financing Expert from SPPI (2023)
Certification of Expertise
Perjalanan Karier • Electronic Financing Officer di PT Federal International • Electronic Financing Officer at PT Federal International
Career History Finance (2007–2010) Finance (2007–2010)
• NMC Financing Marketing Area 2 Officer di PT Federal • NMC Financing Marketing Area 2 Officer at PT Federal
International Finance (2010–2011) International Finance (2010–2011)
• Marketing Intelligence and PPDCA Sub Dept. Head di • Marketing Intelligence and PPDCA Sub Dept. Head at
PT Federal International Finance (2011–2014) PT Federal International Finance (2011–2014)
• Marketing Intelligence & PPDCA Department Head di • Marketing Intelligence & PPDCA Department Head at
PT Federal International Finance (2014–2017) PT Federal International Finance (2014–2017)
• NMC Financing Marketing Region II Deputy Division • NMC Financing Marketing Region II Deputy Division
Head di PT Federal International Finance (2017–2018) Head at PT Federal International Finance (2017–2018)
• Marketing Director di PT Astra WeLab Digital Arta • Marketing Director at PT Astra WeLab Digital Arta
(2018–2021) (2018–2021)
• Division Head Business Development & Digital • Division Head of Business Development & Digital
Branding di PT Sedaya Multi Investama (2021–2022) Branding at PT Sedaya Multi Investama (2021–2022)
• Presiden Direktur di PT Astra Kreasi Digital (2021–2023) • President Director at PT Astra Kreasi Digital
(2021–2023)
Rangkap Jabatan Tidak merangkap jabatan di Perseroan dan perusahaan lain.
Concurrent Positions No concurrent positions in the Company or other companies.
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan Direksi lain, Dewan Komisaris dan pemegang saham.
Affiliated Relationship No affiliation with other Directors, Board of Commissioners, and shareholders.
Kepemilikan Saham Tidak memiliki saham Perseroan baik secara langsung maupun tidak langsung.
di Perseroan Does not own shares in the Company either directly or indirectly.
Share Ownership
in the Company
106 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 109
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Informasi Perubahan Komposisi
Dewan Komisaris Tahun 2025
Information Changes in the Composition of
the Board of Commissioners in 2025
Pada tahun 2025, komposisi Dewan Komisaris Perseroan In 2025, the composition of the Company’s Board of
mengalami perubahan sebagaimana telah ditetapkan melalui Commissioners underwent changes as determined by the
hasil keputusan Rapat Umum Pemegang Saham Tahunan results of the Annual General Meeting of Shareholders (AGMS)
(RUPST) yang diselenggarakan pada tanggal 21 April 2025. held on April 21, 2025.
Informasi detail mengenai perubahan ini dapat dilihat pada Detailed information regarding these changes is presented in
tabel berikut: the following table:
Komposisi Dewan Komisaris 1 Januari 2025 – 21 April 2025
Board of Commissioners Composition January 1, 2025 – April 21, 20, 2025
Nama Jabatan Dasar Pengangkatan
Name Position Basis of Appointment
Suparno Djasmin Presiden Komisaris Akta Pernyataan Keputusan Para Pemegang Saham
President Commissioner No. 01 tanggal 2 Mei 2024
Shareholders' Resolution Statement No. 01 dated
R. Nunu Soetjahja Noegroho Komisaris Independen May 2, 2024
Independent Commissioner
Thomas Junaidi Alim Wijaya Komisaris
Commissioner
Gede Harja Wasistha Komisaris Independen
Independent Commissioner
Komposisi Dewan Komisaris 21 April 2025 - 31 Desember 2025
Composition of the Board of Commissioners April 21, 2025 - December 31, 2025
Nama Jabatan Dasar Pengangkatan
Name Position Basis of Appointment
Rudy* Presiden Komisaris Akta Pernyataan Keputusan Rapat No. 12 tanggal 9
President Commissioner Mei 2025
Minutes of the Board Meeting No. 12 dated May 9,
R.Nunu Soetjahja Noegroho Komisaris Independen 2025
Independent Commissioner
Thomas Junaidi Alim Wijaya Komisaris
Commissioner
Margono Tanuwijaya* Komisaris Independen
Independent Commissioner
* Pengangkatan beliau berlaku efektif setelah dinyatakan lulus uji penilaian kemampuan dan kepatutan dari Otoritas Jasa Keuangan.
* His appointment took effect after he passes the fit and proper test conducted by the Financial Services Authority.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 107
Page 110
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Profil Dewan Komisaris
Board of Commissioners Profile
Rudy*
PRESIDEN KOMISARIS | PRESIDENT COMMISSIONER
Usia | Age
55 tahun | 55 years old
Kewarganegaraan | Citizenship
Indonesia | Indonesian citizen
Domisili | Domicile
Indonesia
Dasar Pengangkatan Akta Pernyataan Keputusan Rapat No. 12 tanggal 9 Mei 2025
Legal Basis of Minutes of Meeting Resolution No. 12 dated May 9, 2025
Appointment
Gelar Pendidikan • Sarjana Ekonomi ( jurusan Akuntansi), dari Universitas • Bachelor of Economics (Accounting major) from Trisakti
Educational Degree Trisakti (1994) University (1994)
• Master of Applied Finance (Jurusan Keuangan) dari • Master of Applied Finance (Finance major) from the
University of Melbourne (1999) University of Melbourne (1999)
Sertifikasi Keahlian • Sertifikasi Dasar Pembiayaan dari SPPI (2023) • Basic Financing Certification from SPPI (2023)
Certification of • Profesional Tata Kelola Risiko Berkualifikasi dari LSP • Qualified Risk Governance Professional from LSP MKS
Expertise MKS (2023) (2023)
Perjalanan Karier • Investor Relations Officer di PT Charoen Pokphand • Investor Relations Officer at PT Charoen Pokphand
Career History Indonesia Tbk (1993–1995) Indonesia Tbk (1993–1995)
• Senior Financial Analyst di PT Inti Salim Corporation • Senior Financial Analyst at PT Inti Salim Corporation
(1995–1997) (1995–1997)
• Investment Banking Manager di PT Trimegah Sekuritas • Investment Banking Manager at PT Trimegah Sekuritas
(2000) (2000)
• Chief Corporate Planning & Strategy di PT Astra • Chief Corporate Planning & Strategy at PT Astra
International Tbk (2000–2009) International Tbk (2000–2009)
• Chief Financial Officer di PT Asuransi Astra Buana • Chief Financial Officer at PT Asuransi Astra Buana
(2009–2010) (2009–2010)
• Finance Director di PT Asuransi Astra Buana (2010–2013) • Finance Director at PT Asuransi Astra Buana (2010–2013)
• Finance Director & Independent Director di PT Astra • Finance Director & Independent Director at PT Astra
Agro Lestari Tbk (2013–2017) Agro Lestari Tbk (2013–2017)
• Komisaris di PT Agro Menara Rachmat (2013–2017) • Commissioner at PT Agro Menara Rachmat (2013–2017)
• Komisaris di PT Bhadra Cemerlang (2013–2017) • Commissioner at PT Bhadra Cemerlang (2013–2017)
• Komisaris di PT Bhadra Sukses (2013–2017) • Commissioner at PT Bhadra Sukses (2013–2017)
• Komisaris di PT Cakradenta Agung Pertiwi (2013–2017) • Commissioner at PT Cakradenta Agung Pertiwi
(2013–2017)
• Komisaris di PT Cakung Permata Nusa (2013–2017) • Commissioner at PT Cakung Permata Nusa (2013–2017)
• Komisaris di PT Cipta Narada Lestari (2013–2017) • Commissioner at PT Cipta Narada Lestari (2013–2017)
• Komisaris di PT Ekadura Indonesia (2013–2017) • Commissioner at PT Ekadura Indonesia (2013–2017)
• Komisaris di PT Eka Dura Perdana (2013–2017) • Commissioner at PT Eka Dura Perdana (2013–2017)
• Komisaris di PT Gunung Sejahtera Dua Indah • Commissioner at PT Gunung Sejahtera Dua Indah
(2013–2017) (2013–2017)
• Komisaris di PT Gunung Sejahtera Ibu Pertiwi • Commissioner at PT Gunung Sejahtera Ibu Pertiwi
(2013–2017) (2013–2017)
108 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 111
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
• Komisaris di PT Gunung Sejahtera Puti Pesona • Commissioner at PT Gunung Sejahtera Puti Pesona
(2013–2017) (2013–2017)
• Komisaris di PT Gunung Sejahtera Raman Permai • Commissioner at PT Gunung Sejahtera Raman Permai
(2013–2017) (2013–2017)
• Komisaris di PT Gunung Sejahtera Yoli Makmur • Commissioner at PT Gunung Sejahtera Yoli Makmur
(2013–2017) (2013–2017)
• Komisaris di PT Karya Tanah Subur (2013–2017) • Commissioner at PT Karya Tanah Subur (2013–2017)
• Komisaris di PT Kimia Tirta Utama (2013–2017) • Commissioner at PT Kimia Tirta Utama (2013–2017)
• Komisaris di PT Lestari Tani Teladan (2013–2017) • Commissioner at PT Lestari Tani Teladan (2013–2017)
• Komisaris di PT Letawa (2013–2017) • Commissioner at PT Letawa (2013–2017)
• Komisaris di PT Mamuang (2013–2017) • Commissioner at PT Mamuang (2013–2017)
• Komisaris di PT Nirmala Agro Lestari (2013–2017) • Commissioner at PT Nirmala Agro Lestari (2013–2017)
• Komisaris di PT Pandji Waringin (2013–2017) • Commissioner at PT Pandji Waringin (2013–2017)
• Komisaris di PT Pasang Kayu (2013–2017) • Commissioner at PT Pasang Kayu (2013–2017)
• Komisaris di PT Perkebunan Lembah Bhakti (2013–2017) • Commissioner at PT Perkebunan Lembah Bhakti
(2013–2017)
• Komisaris di PT Persadabina Nusantaraabadi • Commissioner at PT Persadabina Nusantaraabadi
(2013–2017) (2013–2017)
• Komisaris di PT Sari Aditya Loka (2013–2017) • Commissioner at PT Sari Aditya Loka (2013–2017)
• Komisaris di PT Sari Lembah Subur (2013–2017) • Commissioner at PT Sari Lembah Subur (2013–2017)
• Komisaris di PT Sawit Asahan Indah (2013–2017)
• Komisaris di PT Sukses Tani Nusasubur (2013–2017)
• Komisaris di PT Suryaindah Nusantarapagi (2013–2017) • Commissioner at PT Suryaraya Lestari (2013–2017)
• Komisaris di PT Suryaraya Lestari (2013–2017)
• Komisaris di PT Tunggal Perkasa Plantations (2013–2017) • Commissioner at PT Tunggal Perkasa Plantations
(2013–2017)
• Komisaris di PT Waru Kaltim Plantation (2013–2017) • Commissioner at PT Waru Kaltim Plantation (2013–2017)
• Komisaris di PT Borneo Indah Marjaya (2013–2017) • Commissioner at PT Borneo Indah Marjaya (2013–2017)
• Komisaris di PT Karyanusa Ekadaya (2013–2017) • Commissioner at PT Karyanusa Ekadaya (2013–2017)
• Komisaris di PT Sumber Kharisma Persada (2013–2017) • Commissioner at PT Sumber Kharisma Persada
(2013–2017)
• Komisaris di PT Subur Abadi Plantations (2013–2017) • Commissioner at PT Subur Abadi Plantations
(2013–2017)
• Komisaris di PT Rimbunan Alam Sentosa (2013–2017) • Commissioner at PT Rimbunan Alam Sentosa
(2013–2017)
• Komisaris di PT Sawit Jaya Abadi (2013–2017) • Commissioner at PT Sawit Jaya Abadi (2013–2017)
• Komisaris di PT Agro Nusa Abadi (2013–2017) • Commissioner at PT Agro Nusa Abadi (2013–2017)
• Komisaris di PT Cipta Agro Nusantara (2013–2017) • Commissioner at PT Cipta Agro Nusantara (2013–2017)
• Komisaris di PT Subur Agro Makmur (2013–2017) • Commissioner at PT Subur Agro Makmur (2013–2017)
• Komisaris di PT Tri Buana Mas (2013–2017) • Commissioner at PT Tri Buana Mas (2013–2017)
• Komisaris di PT Tanjung Sarana Lestari (2013–2017) • Commissioner at PT Tanjung Sarana Lestari (2013–2017)
• Komisaris di PT Palma Plantasindo (2013–2017) • Commissioner at PT Palma Plantasindo (2013–2017)
• Komisaris di PT Kreasijaya Adhikarya (2013–2017) • Commissioner at PT Kreasijaya Adhikarya (2013–2017)
• Komisaris di PT Tanjung Bina Lestari (2013–2017) • Commissioner at PT Tanjung Bina Lestari (2013–2017)
• Presiden Direktur di PT Asuransi Astra Buana • President Director at PT Asuransi Astra Buana
(2017–2023) (2017–2023)
• Presiden Komisaris di PT Sedaya Pratama (2023–2025) • President Commissioner at PT Sedaya Pratama
(2023–2025)
• Wakil Presiden Direktur di PT Sedaya Multi Investama • Vice President Director at PT Sedaya Multi Investama
(2023–2025) (2023–2025)
• Presiden Komisaris di PT Garda Era Sedaya • President Commissioner at PT Garda Era Sedaya
(2023–2025) (2023–2025)
• Direktur di PT Astra International Tbk (2024–2025) • Director at PT Astra International Tbk (2024–2025)
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 109
Page 112
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Rangkap Jabatan Di Perseroan: Within the Company:
Concurrent Positions Anggota Komite Nominasi dan Remunerasi Member of the Nomination and Remuneration Committee
Di Perusahaan Lain: In Other Companies:
• Presiden Komisaris di PT Sedaya Pratama • President Commissioner at PT Sedaya Pratama
(2023–sekarang) (2023–present)
• Presiden Komisaris di PT Astra Sedaya Finance • President Commissioner at PT Astra Sedaya Finance
(2023–sekarang) (2023–present)
• Komisaris di PT Asuransi Astra Buana (2023–sekarang) • Commissioner at PT Asuransi Astra Buana
(2023–present)
• Wakil Presiden Komisaris di PT Toyota Astra Financial • Vice President Commissioner at PT Toyota Astra
Services (2023–sekarang) Financial Services (2023–present)
• Komisaris di PT Menara Astra (2024–sekarang) • Commissioner at PT Menara Astra (2024–present)
• Wakil Presiden Komisaris di PT United Tractors Tbk • Vice President Commissioner at PT United Tractors Tbk
(2024–sekarang) (2024–present)
• Ketua Dewan Pengawas di Dana Pensiun Astra Satu • Chairman of the Supervisory Board at Astra Satu Pension
(2024–sekarang) Fund (2024–present)
• Ketua Dewan Pengawas di Dana Pensiun Astra Dua • Chairman of the Supervisory Board at Astra Dua Pension
(2024–sekarang) Fund (2024–present)
• Komisaris di PT Astra Daihatsu Motor (2024–sekarang) • Commissioner at PT Astra Daihatsu Motor
(2024–present)
• Komisaris di PT Toyota Astra Motor (2025–sekarang) • Commissioner at PT Toyota Astra Motor (2025–present)
• Presiden Komisaris di PT Sedaya Multi Investama • President Commissioner at PT Sedaya Multi Investama
(2025–sekarang) (2025–present)
• Komisaris di PT Astra Tol Nusantara (2025–sekarang) • Commissioner at PT Astra Tol Nusantara (2025–present)
• Komisaris di PT Astra Nusa Perdana (2025–sekarang) • Commissioner at PT Astra Nusa Perdana (2025–present)
• Wakil Presiden Direktur di PT Astra International Tbk • Vice President Director at PT Astra International Tbk
(2025–sekarang) (2025–present)
• Komisaris di PT Pamapersada Nusantara • Commissioner at PT Pamapersada Nusantara
(2025–sekarang) (2025–present)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan Dewan Komisaris lain, Direksi, dan pemegang saham.
Affiliated Relationship No affiliation with other Board of Commissioners, Directors, and shareholders.
Kepemilikan Saham Tidak memiliki saham Perseroan baik secara langsung maupun tidak langsung.
di Perseroan Does not own shares in the Company either directly or indirectly..
Share Ownership
in the Company
* Pengangkatan beliau berlaku efektif setelah dinyatakan lulus uji penilaian kemampuan dan kepatutan dari Otoritas Jasa Keuangan.
* His appointment took effect after he passes the fit and proper test conducted by the Financial Services Authority.
110 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 113
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
R. Nunu Soetjahja Noegroho
KOMISARIS INDEPENDEN | INDEPENDENT COMMISSIONER
Usia | Age
63 tahun | 63 years old
Kewarganegaraan | Citizenship
Indonesia | Indonesian citizen
Domisili | Domicile
Indonesia
Dasar Pengangkatan Periode Pertama: First Term:
Legal Basis of Appointment Akta Pernyataan Keputusan Rapat No. 01 tanggal 2 Mei Minutes of the Board Meeting Resolution No. 01 dated
2024 May 9, 2024
Gelar Pendidikan Sarjana Psikologi dari Universitas Indonesia (1987)
Educational Degree Bachelor of Psychology from the University of Indonesia (1987)
Sertifikasi Keahlian Sertifikasi Dasar Komisaris dari SPPI (2018)
Certification of Expertise Basic Commissioner Certification from SPPI (2018)
Perjalanan Karier • HRD Staff di PT Astra International Tbk (1987–1990) • HRD Staff at PT Astra International Tbk (1987–1990)
Career History • HRD Staff di PT Astra Sedaya Finance (1990–1991) • HRD Staff at PT Astra Sedaya Finance (1990–1991)
• Department Head HRD di PT Astra Sedaya Finance • Department Head of HRD at PT Astra Sedaya Finance
(1991–1993) (1991–1993)
• Department Head Marketing di PT Astra Sedaya • Head of Marketing Department at PT Astra Sedaya
Finance (1993–1995) Finance (1993-1995)
• Team Leader BPR Project di PT Astra Sedaya Finance • Team Leader of BPR Project at PT Astra Sedaya
(1994–1995) Finance (1994–1995)
• Department Head Corporate Internal Audit Quality • Head of Corporate Internal Audit Quality &
& Standardization di PT Astra Sedaya Finance Standardization at PT Astra Sedaya Finance
(1995–1997) (1995–1997)
• Department Head Corporate Organization & • Head of Corporate Organization & Business
Business Development di PT Astra Sedaya Finance Development at PT Astra Sedaya Finance
(1998–2000) (1998–2000)
• Division Head E-Commerce di PT Astra Sedaya • Division Head of E-Commerce at PT Astra Sedaya
Finance (2001–2022) Finance (2001–2022)
• Division Head CRM di PT Astra Sedaya Finance • Division Head of CRM at PT Astra Sedaya Finance
(2002–2004) (2002–2004)
• Division Head National Service (Operation) di PT Astra • Division Head of National Service (Operation) at PT
Sedaya Finance (2004–2005) Astra Sedaya Finance (2004–2005)
• Division Head General Affairs di PT Astra Sedaya • Division Head of General Affairs at PT Astra Sedaya
Finance (2005–2007) Finance (2005–2007)
• Division Head Corporate Audit and Compliance di PT • Division Head of Corporate Audit and Compliance at
Astra Sedaya Finance (2005–2007) PT Astra Sedaya Finance (2005–2007)
• Division Head National Operation di PT Astra Sedaya • Division Head of National Operations at PT Astra
Finance (2007–2008) Sedaya Finance (2007–2008)
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 111
Page 114
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
• Presiden Direktur di PT Staco Estika Sedaya Finance • President Director at PT Staco Estika Sedaya Finance
(2007–2012) (2007–2012)
• Division Head Human Resources di PT Astra Sedaya • Division Head of Human Resources at PT Astra
Finance (2008–2012) Sedaya Finance (2008–2012)
• Chairman Anti Fraud Committee di PT Astra Sedaya • Chairman of the Anti-Fraud Committee at PT Astra
Finance (2008–2012) Sedaya Finance (2008–2012)
• Presiden Direktur di PT Stacomitra Graha (2008–2012) • President Director at PT Stacomitra Graha
• Direktur di PT Matra Graha Sarana (2013–2014) (2008–2012)
• Presiden Direktur di PT Matra Graha Sarana • Director at PT Matra Graha Sarana (2013–2014)
(2014–2016) • President Director at PT Matra Graha Sarana
• Direktur di PT Federal International Finance (2014–2016)
(2012–2020) • Director at PT Federal International Finance
• Komisaris di PT Sharia Multifinance Astra (2016–2021) (2012–2020)
• Ketua Komite Audit di PT Federal International Finance • Commissioner at PT Sharia Multifinance Astra
(2021–2024) (2016–2021)
• Chairman of the Audit Committee at PT Federal
International Finance (2021–2024)
Rangkap Jabatan Di Perseroan: Within the Company:
Concurrent Positions • Ketua Komite Pemantau Risiko • Chairman of the Risk Monitoring Committee
• Ketua Komite Nominasi dan Remunerasi • Chairman of the Nomination and Remuneration
Committee
Di Perusahaan lain:
• Anggota Komite Pemantau Risiko di PT Toyota Astra In other companies:
Financial Services (2024–sekarang) • Member of the Risk Monitoring Committee at PT
• Anggota Komite Audit di PT Toyota Astra Financial Toyota Astra Financial Services (2024–present)
Services (2024–sekarang) • Member of the Audit Committee at PT Toyota Astra
Financial Services (2024–present)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan Dewan Komisaris lain, Direksi, dan pemegang saham.
Affiliated Relationship No affiliation with other members of the Board of Commissioners, the Board of Directors, or shareholders.
Kepemilikan Saham Tidak memiliki saham Perseroan baik secara langsung maupun tidak langsung.
di Perseroan Does not own shares in the Company either directly or indirectly.
Share Ownership
in the Company
112 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 115
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Margono Tanuwijaya*
KOMISARIS INDEPENDEN | INDEPENDENT COMMISSIONER
Usia | Age
61 tahun | 61 years old
Kewarganegaraan | Citizenship
Indonesia | Indonesian citizen
Domisili | Domicile
Indonesia
Dasar Pengangkatan Periode Pertama: First Term:
Legal Basis of Akta Pernyataan Keputusan Rapat No. 12 tanggal 9 Mei Minutes of the Board Meeting Resolution No. 12 dated May
Appointment 2025 9, 2025
Gelar Pendidikan Sarjana Biologi dari Universitas Jenderal Sudirman (1990)
Educational Degree Bachelor of Biology from Jenderal Sudirman University (1990)
Sertifikasi Keahlian Sertifikasi Dasar Pembiayaan SPPI (2017)
Certification of Expertise SPPI Basic Financing Certification (2017)
Perjalanan Karier • Kepala Cabang, National Marketing Head, Kepala • Branch Manager, National Marketing Head, Regional
Career History Wilayah, dan Marketing General Manager PT Astra Head, and Marketing General Manager of PT Astra
Sedaya Finance (1991–2006) Sedaya Finance (1991–2006)
• Marketing Director PT Astra Sedaya Finance (2006– • Marketing Director of PT Astra Sedaya Finance
2008) (2006–2008)
• Marketing Director PT Federal International Finance • Marketing Director of PT Federal International Finance
(2008–2010) (2008–2010)
• Chief Executive PT Astra International Tbk - HSO • Chief Executive of PT Astra International Tbk - HSO
(2010–2012) (2010–2012)
• Marketing Director PT Astra Multi Finance (2012–2017) • Marketing Director of PT Astra Multi Finance (2012–
2017)
• Presiden Komisaris PT Matra Graha Sarana (2017–2019) • President Commissioner of PT Matra Graha Sarana
(2017–2019)
• Presiden Komisaris PT Astra Multi Finance (2017–2021) • President Commissioner of PT Astra Multi Finance
(2017–2021)
• Presiden Direktur PT Federal International Finance • President Director of PT Federal International Finance
(2017–2024) (2017–2024)
• Presiden Komisaris PT Astra Welab Digital Arta • President Commissioner of PT Astra Welab Digital Arta
(2018–2024) (2018–2024)
• Komisaris PT Matra Graha Sarana (2019–2024) • Commissioner of PT Matra Graha Sarana (2019–2024)
• Presiden Komisaris PT Astra Digital Arta (2020–2024) • President Commissioner of PT Astra Digital Arta
(2020–2024)
• Presiden Komisaris PT Astra Kreasi Digital (2021–2024) • President Commissioner of PT Astra Kreasi Digital
(2021–2024)
Rangkap Jabatan Di Perseroan: Within the Company:
Concurrent Positions Ketua/Anggota Komite Audit Chairperson/Member of the Audit Committee
Di Perusahaan Lain: In Other Companies:
Tidak ada None
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan Dewan Komisaris lain, Direksi, dan pemegang saham.
Affiliated Relationship No affiliation with other Boards of Commissioners, Boards of Directors, or shareholders.
Kepemilikan Saham di Tidak memiliki saham Perseroan baik secara langsung maupun tidak langsung.
Perseroan Does not own any shares in the Company, either directly or indirectly.
Share Ownership in the
Company
* Pengangkatan beliau berlaku efektif setelah dinyatakan lulus uji penilaian kemampuan dan kepatutan dari Otoritas Jasa Keuangan.
* His appointment is effective after passing the Fit and Proper test from the Financial Services Authority.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 113
Page 116
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Thomas Junaidi Alim Wijaya
KOMISARIS | COMMISSIONER
Usia | Age
46 tahun | 46 years old
Kewarganegaraan | Citizenship
Indonesia | Indonesian citizen
Domisili | Domicile
Indonesia
Dasar Pengangkatan Akta Pernyataan Keputusan Rapat No. 01 tanggal 2 Mei 2024
Legal Basis of Minutes of the Board Meeting Resolution No. 01 dated May 2, 2024
Appointment
Gelar Pendidikan • Sarjana Teknik Industri dari Universitas Trisakti (2002) • Bachelor of Industrial Engineering from Trisakti
Educational Degree • Magister Administrasi Bisnis dari NTU Berkeley – University (2002)
Wharton University (2016) • Master of Business Administration from NTU Berkeley –
Wharton University (2016)
Sertifikasi Keahlian Sertifikasi Dasar Komisaris dari SPPI (2024)
Certification of Expertise Basic Commissioner Certification from SPPI (2024)
Perjalanan Karier • Sales & Logistic Department Head di PT Astra Honda • Head of Sales & Logistics Department at PT Astra
Career History Motor (2007–2009) Honda Motor (2007–2009)
• Sales Region Department Head di PT Astra Honda • Sales Region Department Head at PT Astra Honda
Motor (2009–2012) Motor (2009–2012)
• Deputy Sales Division Head di PT Astra Honda Motor • Deputy Sales Division Head at PT Astra Honda Motor
(2012–2014) (2012–2014)
• Sales Division Head di PT Astra Honda Motor • Sales Division Head at PT Astra Honda Motor
(2014–2017) (2014–2017)
• Marketing Director di PT Astra Honda Motor • Marketing Director at PT Astra Honda Motor
(2017–2023) (2017–2023)
• Komisaris PT Astra Auto Digital (2024-2025) • Commissioner of PT Astra Auto Digital (2024-2025)
• Komisaris PT Astra Integrasi Digital (2024-2025) • Commissioner of PT Astra Integrasi Digital (2024-2025)
Rangkap Jabatan Di Perseroan: Within the Company:
Concurrent Positions Tidak merangkap jabatan di Perseroan No concurrent positions within the Company
Di Perusahaan Lain: In Other Companies:
• Komisaris di PT Astra Digital Arta (2020–sekarang) • Commissioner at PT Astra Digital Arta (2020–present)
• Komisaris di PT Musashi Auto Parts Indonesia • Commissioner at PT Musashi Auto Parts Indonesia
(2023–sekarang) (2023–present)
• Komisaris di PT Hitachi Astemo Bekasi Manufacturing • Commissioner at PT Hitachi Astemo Bekasi
(2023–sekarang) Manufacturing (2023–present)
• Presiden Komisaris di PT Suryaraya Rubberindo • President Commissioner at PT Suryaraya Rubberindo
Industries (2023–sekarang) Industries (2023–present)
• Executive Vice President Director di PT Astra Honda • Executive Vice President Director at PT Astra Honda
Motor (2023–sekarang) Motor (2023–present)
• Komisaris di PT Astra Otoparts Tbk (2024–sekarang) • Commissioner at PT Astra Otoparts Tbk (2024–present)
• Direktur di PT Astra International Tbk (2024–sekarang) • Director at PT Astra International Tbk (2024–present)
• Presiden Komisaris PT Astra Integrasi Digital • President Commissioner of PT Astra Integrasi Digital
(2025-sekarang) (2025-present)
• Presiden Komisaris PT Asuransi Astra (2025-sekarang) • President Commissioner of PT Asuransi Astra
(2025-present)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan Dewan Komisaris lain, Direksi, dan pemegang saham.
Affiliated Relationship No affiliation with other Board of Commissioners, Directors, and shareholders.
Kepemilikan Saham Tidak memiliki saham Perseroan baik secara langsung maupun tidak langsung.
di Perseroan Does not own any shares in the Company, either directly or indirectly.
Share Ownership
in the Company
114 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 117
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Pernyataan Independensi Komisaris Independen
Statement of Independence of Independent Commissioners
Perseroan memastikan seluruh Komisaris Independen yang The Company ensures that all Independent Commissioners
menjabat saat ini telah memenuhi persyaratan dan kriteria currently in office meet the independence requirements and
independensi sebagaimana diatur oleh OJK, serta tidak terdapat criteria as stipulated by the OJK, and that no Independent
Komisaris Independen yang menjabat lebih dari dua periode. Commissioner has served for more than two terms. As of
Per 31 Desember 2025, Bapak R. Nunu Soetjahja Noegroho December 31, 2025, Mr. R. Nunu Soetjahja Noegroho will enter
memasuki periode jabatan kedua, sementara Bapak Margono his second term, while Mr. Margono Tanuwijaya is still serving
Tanuwijaya masih menjalani periode pertamanya. his first term.
Seluruh Komisaris Independen Perseroan, yaitu Bapak R. Nunu All of the Company’s Independent Commissioners, namely
Soetjahja Noegroho dan Bapak Margono Tanuwijaya, telah Mr. R. Nunu Soetjahja Noegroho and Mr. Margono Tanuwijaya,
menyampaikan pernyataan resmi yang menegaskan bahwa have submitted official statements confirming that they have no
tidak memiliki hubungan afiliasi dengan Direksi, Dewan affiliation with the Board of Directors, Board of Commissioners,
Komisaris, Dewan Pengawas Syariah, maupun pemegang Sharia Supervisory Board, or shareholders of the Company,
saham Perseroan, serta tidak pernah menduduki jabatan and have never held positions in the Company or affiliated
pada Perseroan atau entitas afiliasi yang bertentangan dengan entities that are contrary to applicable laws and regulations.
ketentuan perundang-undangan yang berlaku.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 115
Page 118
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Demografi Karyawan
Employee Demography
Per 31 Desember 2025, total karyawan FIFGROUP tercatat As of December 31, 2025, FIFGROUP had a total of 14,411
sebanyak 14.411 orang, mengalami peningkatan/penurunan employees, an increase/decrease compared to the number
dibandingkan dengan jumlah karyawan di akhir 2024 yang of employees at the end of 2024, which was 14,134. This change
berjumlah 14.134 orang. Perubahan jumlah tersebut merupakan in number is part of adjustments to the Company’s needs and
bagian dari penyesuaian terhadap kebutuhan dan struktur organizational structure.
organisasi Perseroan.
Jumlah Karyawan Berdasarkan Gender
Number of Employees by Gender
Jumlah Karyawan
Number of Employees
Keterangan Tahun 2024 Tahun 2025
Description Year 2024 Year 2025
Orang Orang
% %
People People
Pria 11.552 81,73 11.529 80,00
Male
Wanita 2.582 18,27 2.882 20,00
Female
Total 14.134 100,00 14.411 100,00
Jumlah Karyawan Berdasarkan Status Kepegawaian
Number of Employees by Employment Status
Jumlah Karyawan
Number of Employees
Keterangan Tahun 2024 Tahun 2025
Description Year 2024 Year 2025
Orang Orang
% %
People People
Tetap 14.134 100,00 14.411 100,00
Permanent
Tidak Tetap 0 0,00 0 0,00
Non-Permanent
Total 14.134 100,00 14.411 100,00
116 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 119
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Jumlah Karyawan Berdasarkan Tingkat Pendidikan
Number of Employees by Education Level
Jumlah Karyawan
Number of Employees
Keterangan Tahun 2024 Tahun 2025
Description Year 2024 Year 2025
Orang Orang
% %
People People
Magister 57 0,40 81 0,56
Post Graduate
Sarjana 5.775 40,86 6.396 44,38
Bachelor’s
Diploma 1.273 9,01 1.246 8,65
Diploma
SMU 7.026 49,71 6.685 46,39
Senior High School
SMP/SD 3 0,02 3 0,02
Junior High School/ Elementary School
Total 14.134 100,00 14.411 100,00
Jumlah Karyawan Berdasarkan Level Jabatan
Number of Employees by Job Level
Jumlah Karyawan
Number of Employees
Keterangan Tahun 2024 Tahun 2025
Description Year 2024 Year 2025
Orang Orang
% %
People People
Direksi 6 0,04 6 0,04
Board of Directors
General Manager 16 0,11 17 0,12
Manager (Dept. Head, Sub Dept. Head) 51 0,36 53 0,37
Supervisor (Area Head, BM/MM, Rep Head) 809 5,72 841 5,84
Pelaksana 13.252 93,76 13.494 93,64
Staffs
Total 14.134 100,00 14.411 100,00
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 117
Page 120
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Jumlah Karyawan Berdasarkan Usia
Number of Employees by Age
Jumlah Karyawan
Number of Employees
Keterangan Tahun 2024 Tahun 2025
Description Year 2024 Year 2025
Orang Orang
% %
People People
>55 0 0,00 2 0,01
46-55 614 4,34 750 5,20
36-45 3.763 26,62 3.945 27,37
26-35 7.409 52,42 7.540 52,32
18-25 2.348 16,61 2.174 15,09
Total 14.134 100,00 14.411 100,00
Struktur dan Komposisi
Pemegang Saham
Structure and Composition of Shareholders
PT Astra International Tbk.
(99,99996%)
PT Arya Kharisma
(0,00004%)
118 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 121
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
1 Januari 2025 31 Desember 2025
January 1, 2025 December 31, 2025
Nama Pemegang Modal Modal
Persentase
Saham Ditempatkan dan Ditempatkan dan Persentase
Jumlah Saham Kepemilikan Jumlah Saham
Shareholder Disetor Penuh Disetor Penuh Kepemilikan
(Lembar) (%) (Lembar)
Name (Rp juta) (Rp juta) (%)
Number of Shares Percentage Number of Shares
Issued and Fully Issued and Fully Percentage
(Share) Ownership (Share)
Paid-Up Capital Paid-Up Capital Ownership (%)
(%)
(Rp million) (Rp million)
Kepemilikan Saham Lebih dari 5%
Share Ownership of More than 5%
PT 279.999.900 279.999.900.000 99,99996 279.999.900 279.999.900.000 99,99996
Astra
International
Tbk
PT Arya 100 100.000 0,00004 100 100.000 0,00004
Kharisma
Kepemilikan Saham oleh Masyarakat (Masing-Masing Kurang dari 5%)
Public Share Ownership (Each Less than 5%)
Masyarakat - - - - - -
(masing masing
di bawah 5%)
Public (each
less than 5%)
Jumlah 280.000.000 280.000.000.000 100,00000 280.000.000 280.000.000.000 100,00000
Total
Kepemilikan Saham oleh Masyarakat (Masing-Masing Kurang dari 5%)
Ownership of Public Shares Less than 5%
Sampai dengan 31 Desember 2025, Perseroan belum pernah As of December 31, 2025, the Company has not conducted an
melaksanakan aksi Penawaran Umum Perdana Saham (Initial Initial Public Offering (IPO) on any stock exchange. Therefore,
Public Offering/”IPO”) di bursa efek manapun. Dengan demikian, all of the Company’s shares are not traded publicly. As a
seluruh saham Perseroan tidak diperjualbelikan kepada publik. private company, the Company is not required to disclose
Sebagai perusahaan tertutup (private company), Perseroan information regarding public share ownership in its 2025 Annual
tidak memiliki kewajiban untuk mengungkapkan informasi Report, including details of share ownership by institutions or
mengenai kepemilikan saham oleh masyarakat dalam Laporan individuals, whether local or foreign.
Tahunan 2025, termasuk rincian kepemilikan saham oleh
institusi maupun individu, baik lokal maupun asing.
Kepemilikan Saham Perseroan oleh Direksi dan Dewan Komisaris
Share Ownership of the Company by the Board of Directors and Board of Commissioners
Sepanjang tahun 2025, tidak terdapat anggota Direksi maupun Throughout 2025, there were no members of the Board of
Dewan Komisaris yang memiliki saham Perseroan, baik secara Directors or Board of Commissioners who owned shares in
langsung maupun tidak langsung. the Company, either directly or indirectly.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 119
Page 122
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Informasi Pemegang Saham Utama
dan/atau Pengendali
Information on Majority and/or Controlling Shareholders
PT Astra International Tbk. PT Arya Kharisma
99,99996% 0,00004%
PT Federal International Finance
PT Astra International Tbk (“Astra”) merupakan pemegang PT Astra International Tbk (“Astra”) is the majority shareholder
saham utama sekaligus pengendali Perseroan dengan and controller of the Company with a 99.99996% ownership
kepemilikan sebesar 99,99996% dari total saham yang beredar. of the total outstanding shares. The ultimate beneficiary of the
Pihak yang menjadi penerima manfaat akhir atas kepemilikan Company’s share ownership is the Board of Directors of PT
saham Perseroan adalah Direksi PT Astra International Tbk. Astra International Tbk.
PT Astra International Tbk (“Astra”) PT Astra International Tbk (“Astra”)
Astra merupakan salah satu perusahaan publik terbesar di Astra is one of the largest public companies in Indonesia,
Indonesia yang bergerak di berbagai sektor, seperti otomotif, engaged in various sectors, such as automotive, mining,
pertambangan, konstruksi, dan agrobisnis. Astra merupakan construction, and agribusiness. Astra is the parent company
induk perusahaan Grup Astra yang didirikan pada tahun of the Astra Group, which was founded in 1957 by William
1957 oleh William Soeryadjaya dan saudaranya Drs. Tjia Kian Soeryadjaya and his brother, Drs. Tjia Kian Tie. Astra operates
Tie. Astra menjalankan model bisnis berbasis sinergi dan a synergy and diversification-based business model that covers
diversifikasi yang mencakup 7 (tujuh) segmen usaha, yaitu seven business segments, namely Automotive; Financial
Otomotif; Jasa Keuangan; Alat Berat, Pertambangan, Konstruksi, Services; Heavy Equipment, Mining, Construction, and
dan Energi; Agribisnis; Infrastruktur dan Logistik; Teknologi Energy; Agribusiness; Infrastructure and Logistics; Information
Informasi; serta Properti. Technology; and Property.
Hingga akhir 2025, Astra tercatat telah memiliki lebih dari 200 By the end of 2025, Astra is recorded to have more than 200
anak perusahaan, ventura bersama, dan entitas asosiasi yang subsidiaries, joint venture companies, and associated entities
operasionalnya tersebar luas di seluruh Indonesia. with operations spread across Indonesia.
120 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 123
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Daftar Entitas Anak dan/atau
Perusahaan Asosiasi
List of Subsidiaries and/or Associated Companies
Entitas Anak
Subsidiary Entities
Per 31 Desember 2025, FIFGROUP tidak memiliki Entitas Anak. As of December 31, 2025, FIFGROUP does not have any
Subsidiary Entities.
Entitas Asosiasi
Associated Entities
Per 31 Desember 2025, FIFGROUP memiliki 1 (satu) entitas As of December 31, 2025, FIFGROUP has 1 (one) associated
asosiasi, yaitu PT Astra Digital Arta (“ADA”). Rincian informasi entity, namely PT Astra Digital Arta (“ADA”). Detailed
mengenai entitas asosiasi tersebut disajikan pada tabel berikut: information regarding this associated entity is presented in
the following table:
PT Astra Digital Arta (“ADA”)
Bidang Usaha Perusahaan teknologi keuangan
Line of Business Financial technology company
Status Operasi Beroperasi penuh dalam menjalankan kegiatan usaha sebagai penerbit uang elektronik sesuai
Operational Status izin yang dimilikinya
Fully operational in conducting business activities as an electronic money issuer in accordance
with its license
Pemegang Saham PT Federal International Finance: 25,00%
Shareholders PT Sedaya Multi Investama: 72,75%
KOPFIF 2000: 2,25%
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 121
Page 124
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Struktur Grup Perusahaan
Company Group Structure
Alat Berat,
Pertambangan,
Konstruksi
Jasa dan Energi
Otomotif Keuangan Heavy Equipment, Mining, Agribisnis
Automotive Financial Services Construction and Energy Agrobusiness
Kendaraan Roda Empat Pembiayaan Mobil Mesin Konstruksi Perkebunan Kelapa Sawit
Four-wheeler Car Financing Construction Machinery Palm Oil Plantation
ɥ PT Astra Daihatsu Motor ɥ PT Astra Sedaya Finance ɥ PT Traktor Nusantara ɥ PT Astra Agro Lestari Tbk
ɥ PT Isuzu Astra Motor Indonesia ɥ PT Toyota Astra Financial ɥ PT United Tractors Tbk
ɥ PT Toyota-Astra Motor Services
Kontraktor Penambangan
Kendaraan Roda Dua Pembiayaan Sepeda Motor Mining Contractor
Two-wheeler Motorcycle Financing ɥ PT Kalimantan Prima Persada
ɥ PT Astra Honda Motor ɥ PT Federal International Finance ɥ PT Pamapersada Nusantara
Komponen Pembiayaan Alat Berat Pertambangan Batu Bara
Component Heavy Equipment Financing Coal Mining
ɥ PT Astra Otoparts Tbk ɥ PT Komatsu Astra Finance ɥ PT Tuah Turangga Agung
ɥ PT Surya Artha Nusantara
Produk & Jasa Lainnya Pertambangan Mineral
Other Products & Services Asuransi Umum Mineral Mining
ɥ PT Astra Digital Internasional General Insurance ɥ PT Anugerah Surya Pacific
ɥ PT Mobilitas Digital Indonesia ɥ PT Asuransi Astra Buana Resources
ɥ PT Serasi Mitra Mobil ɥ PT Stargate Pasific Resources
Asuransi Jiwa
ɥ PT Astra Healthcare Indonesia ɥ PT Stargate Mineral Asia
Life Insurance
ɥ PT Asuransi Jiwa Astra Pertambangan Emas
Gold Mining
Mobile Lending Fintech
ɥ PT Agincourt Resources
Mobile Lending Fintech
ɥ PT Astra WeLab Digital Arta Industri Konstruksi
Construction Industry
Uang Elektronik
ɥ PT Acset Indonusa Tbk
Electronic Money
ɥ PT Astra Digital Arta Energi
Energy
Perbankan
ɥ PT Energia Prima Nusantara
Banking
ɥ PT Unitra Persada Energia
ɥ PT Bank Jasa Jakarta
Pertambangan Mineral
Lainnya
Other Mineral Mining
ɥ PT Anugerah Surya Pacific
Resources
122 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 125
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Infrastruktur Teknologi
dan Logistik Informasi Properti
Infrastructure and Logistics Information Technology Property
Infrastruktur Umum Solusi Dokumen Komersial
General Infrastructure Document Solution Commercial
ɥ PT Astra Nusa Perdana ɥ PT Astra Graphia Tbk ɥ PT Bhumi Prama Arjasa
ɥ PT Astra Tol Nusantara ɥ PT Menara Astra
Solusi Layanan Kantor
Logistik Office Services Solution Residensial
Logistics ɥ PT Astragraphia Xprins Indonesia Residential
ɥ PT Serasi Autoraya ɥ PT Astra Land Indonesia
Solusi Teknologi Informasi
ɥ PT Asya Mandira Land
Jalan Tol & Komunikasi
ɥ PT Brahmayasa Bahtera
Toll Roads Information & Communication
ɥ PT Jasamarga Pandaan Malang Technology Solution
ɥ PT Jasamarga Surabaya Mojokerto ɥ PT Astra Graphia Information
ɥ PT Lintas Marga Sedaya Technology
ɥ PT Marga Harjaya Infrastruktur
ɥ PT Marga Lingkar Jakarta
ɥ PT Marga Mandalasakti
ɥ PT Marga Trans Nusantara
ɥ PT Trans Marga Jateng
Pelabuhan
Ports
ɥ PT Pelabuhan Penajam Banua Taka
Kronologis Pencatatan Saham
Shares Listing Chronology
Sampai dengan 31 Desember 2025, Perseroan belum As of December 31, 2025, the Company has not conducted
melakukan penjualan saham kepada publik. Oleh karena itu, any public share offerings. Therefore, information regarding
informasi mengenai kronologis pencatatan saham, termasuk the Shares Listing Chronology, including the number and
jumlah dan nilai nominal saham, harga penawaran, nama bursa nominal value of shares, offering price, stock exchange name,
efek, maupun aksi korporasi seperti stock split, reverse stock, or corporate actions such as stock splits, reverse stock splits,
dividen saham, saham bonus, serta perubahan modal, tidak stock dividends, bonus shares, and capital changes, is not
relevan untuk diuraikan dalam Laporan Tahunan 2025. relevant to be disclosed in the 2025 Annual Report.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 123
Page 126
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Kronologis Pencatatan Obligasi
atau Efek Lainnya
Chronology of Bond or Other Securities Listing
FIFGROUP memulai langkah strategis dalam pembiayaan jangka FIFGROUP began its strategic steps in long-term financing and
panjang serta peningkatan nilai korporasi melalui Penawaran corporate value enhancement through an Initial Public Offering
Umum Perdana untuk penerbitan ‘Obligasi Amortisasi Federal for the issuance of ‘Federal International Finance I Amortizing
International Finance I Tahun 2002 dengan Tingkat Bunga Bonds with Fixed Interest Rates in 2002’ on August 27, 2002.
Tetap’ pada 27 Agustus 2002. Obligasi tersebut mendapatkan The bonds received an IdA- rating and matured and were fully
Peringkat IdA- dan telah jatuh tempo serta dilunasi sepenuhnya repaid on September 6, 2005.
pada 6 September 2005.
Sejak penerbitan Obligasi I Tahun 2002, FIFGROUP secara Since the issuance of the 2002 Series I Bonds, FIFGROUP has
konsisten melaksanakan penerbitan obligasi korporasi setiap consistently issued corporate bonds every year. The Company’s
tahun. Kredibilitas dan keandalan Perseroan tercermin melalui credibility and reliability are reflected in its gradual credit rating
peningkatan peringkat kredit secara bertahap dan komitmen upgrades and commitment to repaying payments according
untuk melunasi pembayaran sesuai jadwal jatuh tempo. to the maturity schedule.
Informasi detail mengenai Kronologi Penerbitan Obligasi Detailed information regarding the chronology of FIFGROUP
FIFGROUP sejak 2002 dapat dilihat pada tabel berikut: bond issuances since 2002 is explained in the following table:
Pencatatan Obligasi Sebelum Tahun 2025
Bond Listings Prior to 2025
Tingkat
Nilai Nominal Tanggal
Suku Jatuh Tempo
Nama Obligasi Seri (Rp Juta) Peringkat Efektif
No. Bunga Maturity Date
Bonds Name Series Value Nominal Rating Effective
Interest
(Rp Million) Date
Rate
1. Obligasi Amortisasi Federal A 75.000 idA- 18,50% 27 Agustus 6 September 2005
International Finance I Tahun 2002 2002 September 6, 2005
dengan Tingkat Bunga Tetap B 150.000 August 27,
2002
Amortized Bonds I Year 2002 with C 75.000
Fixed Interest Rate
Sub Total 300.000
2. Obligasi Amortisasi Federal A 150.000 idA+ 12,375% 25 Juli 9 Agustus 2004
International Finance II Tahun 2003 2003 August 9, 2004
dengan Tingkat Bunga Tetap July 25,
B 100.000 12,875% 2003 5 Agustus 2005
Federal International Finance August 5, 2005
Amortized Bonds II Year 2003 with
Fixed Interest Rate C 250.000 13,1875% 5 Agustus 2006
August 5, 2006
D 250.000 13,50% 5 Agustus 2007
August 5, 2007
Sub Total 750.000
124 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 127
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Tingkat
Nilai Nominal Tanggal
Suku Jatuh Tempo
Nama Obligasi Seri (Rp Juta) Peringkat Efektif
No. Bunga Maturity Date
Bonds Name Series Value Nominal Rating Effective
Interest
(Rp Million) Date
Rate
3. Obligasi Federal International A 200.000 idA+ 10,50% 19 Maret 12 April 2005
Finance III Tahun 2004 dengan 2004 April 12, 2005
Tingkat Bunga Tetap March 19,
B 100.000 12,00% 2004 2 April 2006
Federal International Finance Bonds April 12, 2006
III Year 2004 with Fixed Interest Rate
C 200.000 12,75% 2 April 2007
April 12, 2007
Sub Total 500.000
4. Obligasi Federal International A 200.000 idA+ 9,625% 1 20 Sep 2005
Finance IV Tahun 2004 dengan September September 20,
Tingkat Bunga Tetap 2004 2005
September
Federal International Finance Bonds B 100.000 10,75% 1, 2004 15 Sep 2006
IV Year 2004 with Fixed Interest Rate September 20,
2005
C 200.000 11,75% 15 Sep 2007
September 15,
2007
Sub Total 500.000
5. Obligasi Federal International A 300.000 idA+ 8,375% 31 13 Januari 2006
Finance V Tahun 2005 dengan Desember January 13, 2006
Tingkat Bunga Tetap 2004
B 100.000 9,375% December 12 Juli 2006
Federal International Finance Bonds 31, 2004 July 12, 2006
V Year 2005 with Fixed Interest Rate
C 200.000 10,00% 12 Januari 2007
January 12, 2007
D 100.000 10,375% 12 Juli 2007
July 12, 2007
E 300.000 10,75% 12 Januari 2008
January 12, 2008
Sub Total 1.000.000
6. Obligasi Federal International A 200.000 idA+ 13,75% 7 April 26 April 2007
Finance VI Tahun 2006 dengan 2006 April 26, 2007
Tingkat Bunga Tetap April 7,
B 100.000 14,50% 2006 21 April 2008
Federal International Finance Bonds April 21, 2008
VI Year 2006 with Fixed Interest Rate
C 300.000 14,75% 21 April 2009
April 21, 2009
Sub Total 600.000
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 125
Page 128
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Tingkat
Nilai Nominal Tanggal
Suku Jatuh Tempo
Nama Obligasi Seri (Rp Juta) Peringkat Efektif
No. Bunga Maturity Date
Bonds Name Series Value Nominal Rating Effective
Interest
(Rp Million) Date
Rate
7. Obligasi Federal International A 275.000 idA+ 9,75% 20 April 7 Mei 2008
Finance VII Tahun 2007 dengan 2007 May 7, 2008
Tingkat Bunga Tetap April 20,
B 75.000 10,00% 2007 2 Mei 2009
Federal International Finance Bonds May 2, 2009
VII Year 2007 with Fixed Interest Rate
C 300.000 10,50% 2 Mei 2010
May 2, 2010
D 350.000 10,75% 2 Mei 2011
May 2, 2011
Sub Total 1.000.000
8. Obligasi Federal International A 600.000 idAA- 11,125% 30 April 18 Mei 2009
Finance VIII Tahun 2008 dengan 2008 May 18, 2009
Tingkat Bunga Tetap April 30,
B 190.000 12,125% 2008 13 Mei 2010
Federal International Finance Bonds May 13, 2010
VIII Year 2008 with Fixed Interest
Rate C 360.000 12,625% 13 Mei 2011
May 13, 2011
Sub Total 1.150.000
9. Obligasi Federal International A 365.000 idAA- 12,55% 22 April 4 Mei 2010
Finance IX Tahun 2009 dengan 2009 May 4, 2010
Tingkat Bunga Tetap April 22,
B 93.000 13,55% 2009 29 April 2011
Federal International Finance Bonds April 29, 2011
IX Year 2009 with Fixed Interest Rate
C 542.000 14,60% 29 April 2012
April 29, 2012
Sub Total 1.000.000
10. Obligasi Federal International A 300.000 idAA- 8,10% 21 April 4 Mei 2011
Finance X Tahun 2010 dengan 2010 May 4, 2011
Tingkat Bunga Tetap April 21,
B 200.000 8,75% 2010 29 April 2012
Federal International Finance Bonds April 29, 2012
X Year 2010 with Fixed Interest Rate
C 400.000 10,15% 29 April 2013
April 29, 2013
D 600.000 10,55% 29 April 2014
April 29, 2014
Sub Total 1.500.000
11. Obligasi Federal International A 621.500 idAA+ 7,80% 15 April 1 Mei 2012
Finance XI Tahun 2011 dengan 2011 May 1, 2012
Tingkat Bunga Tetap April 15,
B 480.000 8,80% 2011 26 April 2013
Federal International Finance Bonds April 26, 2013
XI Year 2011 with Fixed Interest Rate
C 1.898.500 9,60% 26 April 2014
April 26, 2014
Sub Total 3.000.000
126 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 129
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Tingkat
Nilai Nominal Tanggal
Suku Jatuh Tempo
Nama Obligasi Seri (Rp Juta) Peringkat Efektif
No. Bunga Maturity Date
Bonds Name Series Value Nominal Rating Effective
Interest
(Rp Million) Date
Rate
12. Obligasi Berkelanjutan I Federal A 998.000 idAA+ 6,40% 12 April 25 April 2013
International Finance dengan Tingkat 2012 April 25, 2013
Bunga Tetap Tahap I Tahun 2012 April 12,
B 1.367.000 7,35% 2012 20 April 2014
Federal International Finance Shelf April 25, 2014
Registration Bonds I with Fixed
Interest Rate Phase I Year 2012 C 1.635.000 7,65% 20 April 2015
April 25, 2015
May 1, 2012
Sub Total 4.000.000
13. Obligasi Berkelanjutan I Federal A 710.000 idAA+ 6,75% 12 April 14 April 2014
International Finance dengan Tingkat Pefindo 2012 April 14, 2014
Bunga Tetap Tahap II Tahun 2013 AAA(idn) April 12,
B 1.690.000 Fitch 7,75% 2012 4 April 2016
Federal International Finance Shelf April 4, 2016
Registration Bonds I with Fixed
Interest Rate Phase II Year 2013
Sub Total 2.400.000
14. Obligasi Berkelanjutan I Federal A 805.000 idAAA 9,60% 12 April 24 Maret 2015
International Finance dengan Tingkat Pefindo 2015 March 24, 2015
Bunga Tetap Tahap III Tahun 2014 AAA(idn) April 12,
B 745.000 Fitch 10,50% 2015 14 Maret 2017
Federal International Finance Shelf March 14, 2017
Registration Bonds I with Fixed
Interest Rate Phase III Year 2014
Sub Total 1.550.000
15. Obligasi Berkelanjutan II Federal A 939.000 idAAA 8,50% 15 April 4 Mei 2016
International Finance dengan Tingkat Pefindo 2015 May 4, 2016
Bunga Tetap Tahap I Tahun 2015 AAA(idn) April 15
B 2.061.000 Fitch 9,25% 2015 24 April 2018
Federal International Finance Shelf April 24, 2018
Registration Bonds II with Fixed
Interest Rate Phase I Year 2015
Sub Total 3.000.000
16. Obligasi Berkelanjutan II Federal A 913.000 idAAA 8,50% 15 April 21 September 2016
International Finance dengan Tingkat Pefindo 2015 September 21,
Bunga Tetap Tahap II Tahun 2015 AAA(idn) April 15 2016
Fitch 2015
Federal International Finance Shelf B 587.000 9,25% 11 September 2018
Registration Bonds II with Fixed September 11, 2018
Interest Rate Phase II Year 2015
Sub Total 1.500.000
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 127
Page 130
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Tingkat
Nilai Nominal Tanggal
Suku Jatuh Tempo
Nama Obligasi Seri (Rp Juta) Peringkat Efektif
No. Bunga Maturity Date
Bonds Name Series Value Nominal Rating Effective
Interest
(Rp Million) Date
Rate
17. Obligasi Berkelanjutan II Federal A 868.000 idAAA 8,50% 15 April 15 April 2017
International Finance dengan Tingkat Pefindo 2015 April 15, 2017
Bunga Tetap Tahap III Tahun 2016 AAA(idn) April 15
B 2.507.000 Fitch 9,15% 2015 5 April 2019
April 5, 2019
Sub Total 3.375.000
18. Obligasi Berkelanjutan II Federal A 868.000 idAAA 7,25% 15 April 7 Oktober 2017
International Finance dengan Pefindo 2015 October 7, 2017
Tingkat Bunga Tetap Tahap IV Tahun AAA(idn) April 15
2016 B 1.257.000 Fitch 7,95% 2015 27 September 2019
Federal International Finance Shelf September 27,
Registration Bonds II with Fixed 2019
Interest Rate Phase III Year 2016
Sub Total 2.125.000
19. Obligasi Berkelanjutan III Federal A 1.424.000 idAAA 7,35% 17 April 6 Mei 2018
International Finance dengan Tingkat Pefindo 2017 May 6, 2018
Bunga Tetap Tahap I Tahun 2017 AAA(idn) April 17
B 2.076.000 Fitch 8,45% 2017 26 April 2020
Federal International Finance Shelf April 26, 2020
Registration Bonds III with Fixed
Interest Rate Phase I Year 2017
Sub Total 3.500.000
20. Obligasi Berkelanjutan III Federal A 1.679.000 idAAA 6,50% 17 April 20 Oktober 2018
International Finance dengan Tingkat Pefindo 2017 October 20, 2018
Bunga Tetap Tahap II Tahun 2017 AAA(idn) April 17
B 971.000 Fitch 7,50% 2017 10 Oktober 2020
Federal International Finance Shelf October 10, 2020
Registration Bonds III with Fixed
Interest Rate Phase II Year 2017
Sub Total 2.650.000
21. Obligasi Berkelanjutan III Federal A 1.592.000 idAAA 6,10% 17 April 21 April 2019
International Finance dengan Tingkat Pefindo 2017 April 21, 2019
Bunga Tetap Tahap III Tahun 2018 AAA(idn) April 17
B 1.408.000 Fitch 7,45% 2017 11 April 2021
Federal International Finance Shelf April 11, 2021
Registration Bonds IV with Fixed
Interest Rate Phase III Year 2018
Sub Total 3.000.000
22. Obligasi Berkelanjutan III Federal A 639.260 idAAA 7,50% 17 April 5 Oktober 2019
International Finance dengan Tingkat Pefindo 2017 October 5, 2019
Bunga Tetap Tahap IV Tahun 2018 AAA(idn) April 17
B 661.180 Fitch 8,75% 2017 25 September
Federal International Finance Shelf 2021
Registration Bonds III with Fixed
Interest Rate Phase IV Year 2018 September 25,
2021
Sub Total 1.300.440
128 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 131
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Tingkat
Nilai Nominal Tanggal
Suku Jatuh Tempo
Nama Obligasi Seri (Rp Juta) Peringkat Efektif
No. Bunga Maturity Date
Bonds Name Series Value Nominal Rating Effective
Interest
(Rp Million) Date
Rate
23. Obligasi Berkelanjutan III Federal A 990.851 idAAA 8,00% 17 April 22 Maret 2020
International Finance dengan Tingkat Pefindo 2017 March 22, 2020
Bunga Tetap Tahap V Tahun 2019 AAA(idn) April 17
Federal International Finance Shelf B 1.369.472 Fitch 8,80% 2017 12 Maret 2022
Registration Bonds III with Fixed March 12, 2022
Interest Rate Phase V Year 2019
Sub Total 2.360.323
24. Obligasi Berkelanjutan IV Federal A 457.674 idAAA 7,55% 17 Juni 5 Juli 2020
International Finance dengan Tingkat Pefindo 2019 July 5, 2020
Bunga Tetap Tahap I Tahun 2019 June 17
B 1.042.326 8,55% 2019 25 Juni 2022
Federal International Finance Shelf June 25, 2022
Registration Bonds IV with Fixed
Interest Rate Phase I Year 2019
Sub Total 1.500.000
25. Obligasi Berkelanjutan IV Federal A 854.558 idAAA 6,25% 17 Juni 17 Oktober 2021
International Finance dengan Tingkat Pefindo 2019 October 17, 2021
Bunga Tetap Tahap II Tahun 2020 AAA(idn) June 17
B 645.442 Fitch 7,25% 2019 7 Oktober 2023
Federal International Finance Shelf October 7, 2023
Registration Bonds IV with Fixed
Interest Rate Phase II Year 2020
Sub Total 1.500.000
26. Obligasi Berkelanjutan V Federal A 628.000 idAAA 4,60% 27 May 18 Juni 2022
International Finance dengan Tingkat Pefindo 2021 June 18, 2022
Bunga Tetap Tahap I Tahun 2021 AAA(idn) May 27
B 872.000 Fitch 6,25% 2021 8 Juni 2024
Federal International Finance Shelf June 8, 2024
Registration Bonds V with Fixed
Interest Rate Phase I Year 2021
Sub Total 1.500.000
27. Obligasi Berkelanjutan V Federal A 975.329 idAAA 3,60% 27 May 7 November 2022
International Finance dengan Tingkat Pefindo 2021 November 7, 2022
Bunga Tetap Tahap II Tahun 2021 AAA(idn)
B 774.671 Fitch 5,30% May 27 27 Oktober 2024
Federal International Finance Shelf 2021 October 27, 2024
Registration Bonds V with Fixed
Interest Rate Phase II Year 2021
Sub Total 1.750.000
28. Obligasi Berkelanjutan V Federal A 1.193.027 idAAA 3,50% 27 May 5 April 2023
International Finance dengan Tingkat Pefindo 2021 April 5, 2023
Bunga Tetap Tahap III Tahun 2022 AAA(idn) May 27
B 806.973 Fitch 5,60% 2021 25 Maret 2025
Federal International Finance Shelf March 25, 2025
Registration Bonds V with Fixed
Interest Rate Phase III Year 2022
Sub Total 2.000.000
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 129
Page 132
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Tingkat
Nilai Nominal Tanggal
Suku Jatuh Tempo
Nama Obligasi Seri (Rp Juta) Peringkat Efektif
No. Bunga Maturity Date
Bonds Name Series Value Nominal Rating Effective
Interest
(Rp Million) Date
Rate
29. Obligasi Berkelanjutan V Federal A 500.760 idAAA 5,00% 27 May 8 November 2023
International Finance Tingkat Bunga Pefindo 2021 November 8, 2023
Tetap Tahap IV Tahun 2022 AAA(idn) May 27
B 676.240 Fitch 6,80% 2021 28 Oktober 2025
Federal International Finance Shelf October 28, 2025
Registration Bonds V with Fixed
Interest Rate Phase IV Year 2022
Sub Total 1.177.000
30. Obligasi Berkelanjutan V Federal A 1.035.223 idAAA 6,00% 27 May 5 Maret 2024
International Finance Dengan Tingkat Pefindo 2021 March 5, 2024
Bunga Tetap Tahap V Tahun 2023 AAA(idn) May 27
B 1.964.777 Fitch 6,80% 2021 24 Februari 2026
Federal International Finance Shelf February 24, 2026
Registration Bonds V with Fixed
Interest Rate Phase V Year 2023
Sub Total 3.000.000
31. Obligasi Berkelanjutan VI Federal A 566.150 idAAA 5,50% 27 Juni 21 Juli 2024
International Finance Dengan Tingkat Pefindo 2023 July 21, 2024
Bunga Tetap Tahap I Tahun 2023 June 27,
B 433.850 6,00% 2023 11 Juli 2026
Federal International Finance Shelf July 11, 2026
Registration Bonds VI with Fixed
Interest Rate Phase I Year 2023
Sub Total 1.000.000
32. Obligasi Berkelanjutan VI Federal A 849.216 idAAA 6,40% 27 Juni 26 November
International Finance Dengan Tingkat Pefindo 2023 2024
Bunga Tetap Tahap II Tahun 2023 June 27, November 26,
2023 2024
Federal International Finance Shelf
Registration Bonds VI with Fixed B 250.784 6,75% 16 November 2026
Interest Rate Phase II Year 2023 November 16,
2026
Sub Total 1.100.000
33. Obligasi Berkelanjutan VI Federal A 1.109.437 idAAA 6,40% 27 Juni 12 April 2025
International Finance Dengan Tingkat Pefindo 2023 April 12, 2025
Bunga Tetap Tahap III Tahun 2024 June 27,
B 890.563 6,55% 2023 2 April 2027
Federal International Finance Shelf April 2, 2027
Registration Bonds VI with Fixed
Interest Rate Phase III Year 2024
Sub Total 2.000.000
130 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 133
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Tingkat
Nilai Nominal Tanggal
Suku Jatuh Tempo
Nama Obligasi Seri (Rp Juta) Peringkat Efektif
No. Bunga Maturity Date
Bonds Name Series Value Nominal Rating Effective
Interest
(Rp Million) Date
Rate
34. Obligasi Berkelanjutan VI Federal A 1.252.174 idAAA 6,55% 27 Juni 16 September
International Finance Dengan Tingkat Pefindo 2023 2025
Bunga Tetap Tahap IV Tahun 2024 June 27, September 16
2023 2025
Federal International Finance Shelf
Registration Bonds VI with Fixed B 1.247.826 6,90% 6 September
Interest Rate Phase IV Year 2024 2027
September 6
2027
Sub Total 2.500.000
Total 61.087.763
Pencatatan Obligasi Tahun 2025
Bond Listing in 2025
Nilai Nominal Tingkat
Tanggal
(Rp Juta) Suku
Nama Obligasi Seri Peringkat Efektif Jatuh Tempo
No. Value Bunga
Bonds Name Series Rating Effective Maturity Date
Nominal Interest
Date
(Rp Million) Rate
1. Obligasi Berkelanjutan VI Federal A 1.640.195 idAAA 6,40% 27 Juni 26 April 2026
International Finance Dengan Tingkat Pefindo 2023 April 26, 2026
Bunga Tetap Tahap V Tahun 2025 June 27,
B 859.805 6,70% 2023 15 April 2028
Federal International Finance Shelf April 15, 2028
Registration Bonds VI with Fixed
Interest Rate Phase V Year 2025
Sub Total 2.500.000
2. Obligasi Berkelanjutan VII Federal A 112.067 AAA(idn) 6,15% 18 Juli 2026
International Finance Dengan Tingkat Fitch July 18, 2026
Bunga Tetap Tahap I Tahun 2025 26 Juni
B 387.933 6,55% 2025 8 Juli 2028
Federal International Finance Shelf July 8, 2028
Registration Bonds VII with Fixed June 26,
Interest Rate Phase I Year 2025 2025
Sub Total 500.000
3. Obligasi Berkelanjutan VII Federal A 1.470.000 AAA(idn) 5,85% 26 Juni 22 September
International Finance Dengan Tingkat Fitch 2025 2026
Bunga Tetap Tahap II Tahun 2025 September 22,
June 26, 2026
Federal International Finance Shelf 2025
Registration Bonds VII with Fixed B 1.030.000 6,15% 12 September
Interest Rate Phase II Year 2025 2028
September 12,
2028
Sub Total 2.500.000
Total 5.500.000
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 131
Page 134
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Informasi Penggunaan Jasa
Akuntan Publik (AP) dan
Kantor Akuntan Publik (KAP)
Information on the Use of Public Accountant (AP) and
Public Accounting Firm (KAP) Services
B e r d a s a r k a n u s u l a n D e w a n Ko m i s a r i s d e n g a n Based on the recommendation of the Board of Commissioners
mempertimbangkan rekomendasi Komite Audit, pemegang and considering the recommendation of the Audit Committee,
saham menunjuk Kantor Akuntan Publik (KAP) Rintis, Jumadi, the shareholders appointed the Public Accounting Firm (KAP)
Rianto & Rekan (firma anggota jaringan global PwC) yang Rintis, Jumadi, Rianto & Rekan (a member firms of the PwC
terdaftar di OJK sebagai auditor independen untuk melakukan global network) registered with the OJK as an independent
audit atas Laporan Keuangan Perseroan tahun buku yang auditor to audit the Company’s Financial Statements for the
berakhir pada 31 Desember 2025. Penunjukan tersebut fiscal year ending December 31, 2025. The appointment was
ditetapkan melalui keputusan RUPS Tahunan tanggal 21 confirmed by a resolution of the Annual GMS on April 21, 2025.
April 2025.
Nama Lembaga Kantor Akuntan Publik Tanudiredja, Wibisana, Rintis & Rekan*
Name of Institution (firma anggota jaringan global PwC)
Public Accounting Firm Tanudiredja, Wibisana, Rintis & Rekan*
(a member firms of the PwC global network)
Alamat World Trade Centre Jakarta 3
Address Jl. Jenderal Sudirman Kav 29-31
Kuningan, Karet, Setiabudi
Jakarta 12920
Nama Akuntan Hendra Setiadi, CPA No. AP. 2087
Accountant Name
Jasa yang Diberikan Audit Umum atas Laporan Keuangan Tahun Buku 2025
Services Provided General Audit of Financial Statements for Fiscal Year 2025
Periode Tahun Buku 2025
Period Fiscal Year 2025
Biaya Jasa Audit Rp2.709.832.481
Audit Fee
Biaya Jasa Non-Audit ( jika ada) • Rp330.750.000 (Jenis jasa yang disediakan: Prosedur yang Disepakati atas Laporan Tidak Pernah
Non-Audit Service Fees (if any) Gagal Bayar)
Rp330,750,000 (Type of service provided: Agreed-Upon Procedures (AUP) on Never Default)
• Rp1.199.250.000 (Jenis jasa yang disediakan: Surat Kenyamanan)
Rp1,199,250,000 (Type of service provided: Comfort Letter)
• Rp46.080.000 ( jenis jasa yang disediakan: AUP KPPK)
Rp46,080,000 (type of service provided: AUP KPPK)
132 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 135
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Lembaga dan/atau
Profesi Penunjang
Supporting Institutions and/or Professions
Dalam rangka memastikan kegiatan usaha berjalan secara To ensure business activities are conducted effectively,
efektif, transparan, dan sesuai dengan ketentuan yang berlaku, transparently, and in accordance with applicable regulations,
FIFGROUP berkolaborasi dengan sejumlah lembaga serta FIFGROUP collaborates with a range of supporting institutions
profesi penunjang untuk menunjang kelancaran operasional. and professions to facilitate smooth operations. A complete
Uraian lengkap mengenai profesi penunjang dimaksud disajikan description of the supporting professions in question is
berikut ini: presented below:
Lembaga Pemeringkat
Rating Agency
Nama Lembaga PT Pemeringkat Efek Indonesia (PEFINDO) Nama Lembaga PT Fitch Ratings Indonesia
Name of Name of
Institution Institution
Alamat Equity Tower 30th Floor Alamat DBS Bank Tower
Address Sudirman Central Business District, Lot. 9 Address Lantai 24, Suite 2403
Jl. Jend. Sudirman Kav. 52-53, Jakarta 12190 Jl. Prof. Dr. Satrio Kav. 3-5, Jakarta 12940
Jasa yang Jasa pemeringkatan atas Obligasi Jasa yang Jasa pemeringkatan atas Obligasi
Diberikan Rating services for debt instrument (Bond) Diberikan Rating services for debt instrument (Bond)
Services Services
Provided Provided
Periode Tahun 2025 Periode Tahun 2025
Period 2025 Period 2025
Wali Amanat
Trustee
Nama Lembaga PT Bank Rakyat Indonesia (Persero) Tbk
Name of Institution
Alamat Gedung BRI II Lantai 6
Address Jl. Jend. Sudirman Kav. 44-46, Jakarta 10210
Jasa yang Diberikan Mewakili kepentingan Pemegang Obligasi baik di dalam maupun di luar pengadilan mengenai
Services Provided pelaksanaan hak-hak Pemegang Obligasi sesuai dengan syarat-syarat Obligasi dengan memperhatikan
ketentuan-ketentuan yang tercantum dalam Perjanjian Perwaliamanatan serta peraturan perundang-
undangan yang berlaku.
Representing the Bondholders’ interests both within and outside the court regarding the exercise of
bondholders’ rights in accordance with the bond terms, taking into account the provisions stipulated in
the Trust Deed and applicable regulations.
Periode Tahun 2025
Period 2025
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 133
Page 136
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Notaris
Notary
Nama Lembaga Fathiah Helmi, S.H.
Name of Institution
Alamat Graha Irama, Lantai 6, Ruang 6 C
Address Jl. H.R. Rasuna Said X-1, Kav. 1 & 2, Kuningan, Jakarta 12950
Jasa yang Diberikan Membuat akta-akta dalam rangka Penawaran Umum Berkelanjutan, sesuai dengan peraturan jabatan
Services Provided notaris dan kode etik notaris, antara lain Perjanjian Perwaliamanatan, Pengakuan Hutang, Perjanjian
Agen Pembayaran dan Perjanjian Penjaminan Emisi Obligasi serta akta-akta pengubahannya.
Drafting deeds in the context of Shelf Offering, in accordance with notarial regulations and notarial code
of ethics, including Deed of Establishment, Acknowledgement of Debt, Agency Payment Agreement,
Bond Issuance Guarantee Agreement, and their respective amendments.
Periode Tahun 2025
Period 2025
Konsultan Hukum
Legal Consultant
Nama Lembaga Thamrin & Rekan (TR&Co.)
Name of Institution
Alamat Menara Kuningan Lt. 9 dan 12
Address Jl. H.R. Rasuna Said Blok X-7 Kav. 5, Jakarta 12940, Indonesia
Jasa yang Diberikan Dalam rangka Penawaran Umum Berkelanjutan, melakukan pemeriksaan dan penelitian dengan
Services Provided kemampuan terbaik yang dimilikinya atas fakta dari segi hukum yang ada mengenai Perseroan dan
keterangan lain yang berhubungan dengan itu sebagaimana disampaikan oleh Perseroan.
In the context of Shelf Offering, conducting thorough assessments and research, leveraging its utmost
capabilities, regarding the legal aspects pertaining to the Company and other relevant information
provided by the Company.
Periode Tahun 2025
Period 2025
134 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 137
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Informasi pada Situs Web
Information on the Website
Perseroan senantiasa berupaya menjalankan praktik bisnis The Company continuously strives to implement responsible
pembiayaan yang bertanggung jawab dengan menjunjung financing business practices by upholding the principle of
tinggi prinsip keterbukaan informasi kepada seluruh pemangku information disclosure to all stakeholders. This commitment
kepentingan. Komitmen ini diwujudkan melalui penyampaian is realized through the provision of transparent, accurate, and
informasi yang transparan, akurat, dan mudah diakses mengenai easily accessible information regarding the Company’s financial
kinerja keuangan maupun non-keuangan Perseroan. and non-financial performance.
Sebagai salah satu sarana komunikasi utama, FIFGROUP As one of its main means of communication, FIFGROUP provides
menyediakan situs web resmi yang dapat diakses melalui an official website accessible at https://www.fifgroup.co.id/.
https://www.fifgroup.co.id/. Melalui kanal digital ini, masyarakat Through this digital channel, the public and stakeholders can
dan pemangku kepentingan dapat memperoleh berbagai access the latest information on the Company’s business
informasi terkini terkait kegiatan usaha, laporan keuangan, activities, financial reports, and sustainability initiatives.
serta inisiatif keberlanjutan Perseroan. Pengelolaan situs web The website is managed in accordance with the provisions
dilakukan sesuai dengan ketentuan POJK No. 8/POJK.04/2015 of POJK No. 8/POJK.04/2015 concerning Issuers’ or Public
tentang Situs Web Emiten atau Perusahaan Publik, guna Companies’ Websites, to ensure that all information is disclosed
memastikan bahwa seluruh penyampaian informasi dilakukan transparently and in accordance with applicable regulations.
secara transparan dan sesuai dengan regulasi yang berlaku.
Untuk meningkatkan kemudahan akses bagi seluruh pemangku To enhance accessibility for all stakeholders, the Company
kepentingan, Perseroan menampilkan seluruh informasi pada presents all information on its official website in two languages:
situs web resmi dalam 2 (dua) bahasa, yaitu Bahasa Indonesia Indonesian and English. The types of information accessible
dan Bahasa Inggris. Adapun jenis informasi yang dapat diakses through the website include the following:
melalui laman tersebut meliputi hal-hal berikut:
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 135
Page 138
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
1 Beranda | Homepage www.fifgroup.co.id
Menyajikan informasi utama mengenai layanan pembiayaan Provides key information on the financing services offered,
yang ditawarkan, termasuk pembiayaan motor baru, including new motorcycle financing, multiproduct financing,
multiproduk, multiguna, usaha mikro, serta haji dan umroh. multipurpose financing, microbusiness financing, and hajj
and umrah financing.
2 Layanan Kami | Our Services https://fifgroup.co.id/personal
Menampilkan berbagai produk dan layanan pembiayaan, Featuring various financing products and services, such as:
seperti:
• FIFASTRA • FIFASTRA
www.fifgroup.co.id/fifastra www.fifgroup.co.id/fifastra
Menyajikan informasi mengenai pembiayaan sepeda Providing information about Honda motorcycle financing.
motor Honda.
• SPEKTRA • SPEKTRA
www.fifgroup.co.id/spektra www.fifgroup.co.id/spektra
Menyajikan informasi mengenai pembiayaan untuk Providing information about financing for electronic
produk elektronik, perabot rumah tangga, dan products, home appliances, and other needs.
kebutuhan lainnya.
• DANASTRA • DANASTRA
www.fifgroup.co.id/danastra www.fifgroup.co.id/danastra
Menyajikan informasi mengenai pembiayaan multiguna Providing information about multipurpose financing for
untuk berbagai kebutuhan konsumen. various consumer needs.
• FINATRA • FINATRA
www.fifgroup.co.id/finatra www.fifgroup.co.id/finatra
Menyajikan informasi mengenai pembiayaan produktif Providing information on productive financing for micro,
bagi pelaku usaha mikro, kecil, dan menengah (UMKM). small, and medium enterprises (MSMEs).
• AMITRA • AMITRA
www.fifgroup.co.id/amitra www.fifgroup.co.id/amitra
Menyajikan informasi mengenai pembiayaan syariah Providing information on sharia financing for Hajj, Umrah,
untuk haji, umroh, dan produk lainnya. and other products.
3 Informasi Perusahaan | Company Information www.fifgroup.co.id/corporate-info
Halaman ini menyediakan berbagai informasi mengenai This page provides various information about FIFGROUP,
FIFGROUP, termasuk: including:
• Profil Perusahaan • Company Profile
https://fifgroup.co.id/informasi-umum https://fifgroup.co.id/informasi-umum
Menyajikan informasi mengenai profil perusahaan, visi Provides information about the company profile, vision
dan misi, serta sejarah singkat FIFGROUP. and mission, and a brief history of FIFGROUP.
136 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 139
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
• Hubungan Investor • Investor Relations
https://fifgroup.co.id/hubungan-investor https://fifgroup.co.id/hubungan-investor
Menyajikan informasi mengenai laporan keuangan, Provides information about financial reports, annual
laporan tahunan, laporan keberlanjutan, dan reports, sustainability reports, and prospectus documents.
dokumen prospektus.
• Informasi Tata Kelola • Governance Information
https://fifgroup.co.id/tata-kelola https://fifgroup.co.id/tata-kelola
Menyajikan informasi mengenai tata kelola perusahaan, Provides information on corporate governance,
termasuk struktur organisasi, profil Direksi dan Dewan including organizational structure, profiles of the Board
Komisaris, serta kebijakan manajemen risiko. of Directors and Board of Commissioners, and risk
management policies.
• Berita Korporasi • Corporate News
https://fifgroup.co.id/ https://fifgroup.co.id/
Halaman ini menampilkan berbagai informasi terkini This page displays the latest information on FIFGROUP’s
mengenai aktivitas dan pencapaian FIFGROUP, meliputi: activities and achievements, including:
– Berita CSR – CSR News
https://fifgroup.co.id/kontribusi-publik https://fifgroup.co.id/kontribusi-publik
Menyajikan informasi mengenai kegiatan Corporate Providing information about Corporate Social
Social Responsibility yang dilakukan oleh FIFGROUP. Responsibility activities carried out by FIFGROUP.
– Siaran Pers – Press Releases
https://fifgroup.co.id/siaran-pers https://fifgroup.co.id/siaran-pers
Menyajikan informasi mengenai rilis resmi Perseroan Providing information about the Company’s official
terkait berbagai kegiatan, pencapaian, dan informasi releases related to various activities, achievements,
penting lainnya. and other important information.
4 Karier | Careers https://karir-rise.fifgroup.co.id/index.html#/beranda
Menyajikan informasi mengenai peluang karier dan Providing information about career opportunities and job
lowongan pekerjaan di FIFGROUP. vacancies at FIFGROUP.
5 Kontak Kami | Contact Us https://fifgroup.co.id/kontak-kami
Menyediakan informasi kontak, termasuk alamat kantor Providing contact information, including the head office
pusat, nomor telepon, dan email untuk keperluan komunikasi. address, phone number, and email for communication
purposes.
6 Pameran Virtual | Virtual Exhibition https://virtual.fifgroup.co.id/
Melalui tautan ini, pengunjung dapat mengakses pameran Through this link, visitors can access a virtual exhibition that
virtual yang menampilkan produk dan layanan FIFGROUP showcases FIFGROUP’s products and services interactively.
secara interaktif.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 137
Page 140
138 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 141
Tinjauan
Pendukung Bisnis
Business Support Review
04
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 139
Page 142
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Sumber Daya Manusia
Human Capital
Ketersediaan Sumber Daya Manusia (SDM) yang The availability of excellent, adaptive, and highly
unggul, adaptif, dan berdaya saing tinggi memegang competitive human resources plays a strategic role
peran strategis dalam mendukung keberlanjutan in supporting the Company’s long-term business
bisnis jangka panjang Perseroan. Komposisi SDM sustainability. A diverse HC composition is not only
yang beragam tidak hanya dipandang sebagai aset viewed as an organizational asset, but also as the front
organisasi, tetapi juga sebagai garda terdepan dalam line in driving innovation, increasing productivity, and
mendorong inovasi, meningkatkan produktivitas, strengthening the company’s adaptability in facing the
serta memperkuat daya adaptasi Perseroan dalam increasingly massive and dynamic developments in
menghadapi perkembangan industri multifinance the multifinance industry over time.
yang semakin masif dan dinamis dari waktu ke waktu.
Dalam rangka menjaga talenta-talenta terbaik, To retain top talent, the Company implements the
Perseroan menerapkan prinsip Organization Agility principle of Organization Agility as the foundation
sebagai landasan utama dalam pengelolaan SDM. of Human Capital management. This principle
Prinsip ini mendorong ketangkasan setiap karyawan encourages every employee to be agile in delivering
dalam mengaktualisasikan performa terbaik sesuai their best performance, aligned with their capabilities
kapasitas dan fungsinya, sekaligus menumbuhkan and responsibilities, while fostering a work culture
budaya kerja yang adaptif, kolaboratif, dan that is adaptive, collaborative, and results-oriented.
berorientasi pada hasil. Melalui penerapan prinsip By applying this principle, the Company ensures
tersebut, Perseroan memastikan setiap karyawan that every employee can respond to industry
memiliki kemampuan untuk merespons dinamika dynamics, optimize business opportunities, and
industri, mengoptimalkan peluang bisnis, serta sustain strong performance in an ever-changing
menjaga keberlanjutan kinerja di tengah lingkungan business environment.
usaha yang terus berubah.
Sebagai wujud nyata penerapan prinsip Organization As a tangible manifestation of the principle of
Agility, Perseroan juga melaksanakan berbagai Organizational Agility, the Company also implements
inisiatif strategis yang berfokus pada pengembangan various strategic initiatives focused on developing
kapasitas dan kapabilitas karyawan. Inisiatif tersebut employee capacity and capabilities. These initiatives
mencakup pelatihan berbasis digital, program include digital-based training, continuous learning
pembelajaran berkelanjutan (continuous learning), programs, and an integrated talent management
serta sistem pengelolaan talenta yang terintegrasi. system. All of these efforts are designed to ensure
Seluruh upaya ini dirancang untuk memastikan setiap that every individual within the Company has the
insan di lingkungan Perseroan memiliki kompetensi, competencies, values, and mindset relevant to modern
nilai, dan mindset yang relevan dengan kebutuhan business needs, enabling them to contribute optimally
bisnis modern, sehingga mampu memberikan to achieving the Company’s vision and mission.
kontribusi optimal bagi pencapaian visi dan
misi Perseroan.
140 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 143
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Kebijakan Pengelolaan Karyawan yang Berkelanjutan
Sustainable Employee Management Policy
Dalam menghadapi dinamika industri pembiayaan serta In facing the dynamics of the financing industry and ever-
tantangan ekonomi yang terus berkembang, Perseroan evolving economic challenges, the Company continuously
senantiasa mendorong setiap insan untuk terus bertumbuh, encourages everyone to keep growing, remain resilient, and
tetap tangguh, dan berorientasi pada kinerja melalui penerapan be performance-oriented through the application of the TEAM
semangat TEAM, yang merepresentasikan nilai-nilai Teamwork, spirit, which represents the values of Teamwork, Excellence,
Excellence, Achieving, dan Moving Forward. Nilai-nilai tersebut Achievement, and Moving Forward. These values form the
menjadi fondasi utama dalam membangun budaya kerja yang main foundation in building a collaborative work culture that
kolaboratif, berorientasi pada hasil, serta adaptif terhadap is results-oriented and adaptive to changes and developments
perubahan dan perkembangan lingkungan bisnis. in the business environment.
Semangat TEAM tidak hanya menjadi pedoman perilaku, tetapi TEAM spirit is not only a behavioral guideline but is also
juga diinternalisasikan secara menyeluruh ke dalam sistem thoroughly embedded in the Company’s business system,
bisnis Perseroan mulai dari proses rekrutmen, pengembangan from recruitment and competency development to performance
kompetensi, hingga manajemen kinerja. Integrasi antara nilai- management. The integration of TEAM values with the
nilai TEAM dengan sistem bisnis yang dijalankan Perseroan Company’s business system strengthens the organization’s
memperkuat kapabilitas organisasi dalam beroperasi secara capabilities to operate efficiently, effectively, and in line with
efisien, efektif, dan sejalan dengan arah serta tujuan strategis the company’s strategic direction and objectives. This synergy
perusahaan. Sinergi tersebut menjadi fondasi penting is essential to building competitive advantage and ensuring
dalam membangun keunggulan kompetitif dan memastikan the Company’s performance sustainability amid an increasingly
keberlanjutan kinerja Perseroan di tengah dinamika industri dynamic and competitive financing industry.
pembiayaan yang semakin berkembang dan kompetitif.
Secara filosofis, pengelolaan SDM di Perseroan berlandaskan Philosophically, human capital management at the Company is
pada people strategy yang disusun dengan mengacu pada based on a people strategy that is formulated with reference
sejumlah pilar utama sebagai berikut: to the following key pillars:
1. Organization Readiness 1. Organizational Readiness
Mencerminkan komitmen Perseroan dalam memastikan Reflects the Company’s commitment to ensuring
kesiapan organisasi untuk mengakomodasi pertumbuhan organizational readiness to accommodate future business
dan perkembangan usaha di masa depan. Upaya ini growth and development. This is achieved through
dilakukan melalui perencanaan struktur organisasi yang adaptive organizational structure planning, governance
adaptif, penguatan tata kelola, serta penyelarasan fungsi strengthening, and aligning the functions and roles
dan peran setiap unit kerja agar mampu mendukung strategi of each work unit to support the Company’s business
bisnis Perseroan secara optimal. strategy effectively.
2. People & Leadership Readiness 2. People & Leadership Readiness
Berfokus pada penguatan kualitas SDM melalui berbagai Focusing on strengthening human capital quality through
program perekrutan, pengembangan, dan pengelolaan various recruitment, development, and performance
kinerja yang terarah. Inisiatif ini juga mencakup langkah- management programs. This initiative also includes
langkah strategis dalam membangun dan mempersiapkan strategic steps to develop and prepare outstanding talent
talenta unggul untuk mengisi posisi-posisi kunci dan to fill key positions and leadership roles in the future,
kepemimpinan di masa mendatang, guna memastikan ensuring the organization’s continuity and resilience amid
kesinambungan dan ketangguhan organisasi dalam industry dynamics.
menghadapi dinamika industri.
3. Support & System Readiness 3. Support & System Readiness
Perseroan fokus pada optimalisasi pemanfaatan teknologi The Company focuses on optimizing technology use to
untuk memperkuat digitalisasi fungsi Human Capital. accelerate the digitization of Human Capital functions.
Upaya ini mencakup pengembangan dan implementasi These efforts include developing and implementing
sistem informasi SDM yang terintegrasi, sehingga seluruh an integrated HC information system to ensure that all
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 141
Page 144
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
proses pengelolaan karyawan mulai dari rekrutmen, employee management processes, from recruitment and
pengembangan kompetensi, hingga evaluasi kinerja competency development to performance evaluation,
senantiasa dapat berjalan lebih efisien, transparan, dan operate more efficiently, transparently, and in line with the
selaras dengan transformasi digital Perseroan. Company’s digital transformation.
4. Industrial Relations Readiness 4. Industrial Relations Readiness
Berfokus pada pengelolaan hubungan industrial yang Focusing on managing harmonious industrial relations
harmonis antara Perseroan dan seluruh karyawan. between the Company and all employees. These efforts
Upaya ini diarahkan untuk menciptakan lingkungan kerja aim to create a conducive, communicative, and fair work
yang kondusif, komunikatif, dan berkeadilan, sehingga environment, fostering comfort in daily work and ultimately
menumbuhkan rasa nyaman dalam aktivitas kerja sehari-hari increasing productivity and employee commitment to the
sehingga pada akhirnya dapat meningkatkan produktivitas Company’s goals.
dan komitmen karyawan terhadap tujuan Perseroan.
Struktur Organisasi Pengelola SDM
Organizational Structure of Human Capital Management
Sebagai fungsi strategis dalam mendukung keberlangsungan As a strategic function in supporting business continuity
dan pertumbuhan bisnis, pengelolaan Sumber Daya Manusia and growth, human capital management at the Company is
(SDM) di Perseroan dilaksanakan secara terintegrasi dan carried out in an integrated and focused manner under the
terarah di bawah koordinasi Divisi Human Capital, yang coordination of the Human Capital Division, which is led
dipimpin oleh Kepala Divisi Human Capital. Divisi ini berperan by the Head of the Human Capital Division. This division is
dalam merumuskan kebijakan, mengelola program, serta responsible for formulating policies, managing programs, and
mengimplementasikan strategi pengembangan SDM sesuai implementing human capital development strategies in line
arah bisnis Perseroan. with the Company’s business direction.
Dalam pelaksanaannya, Divisi Human Capital didukung oleh In its implementation, the Human Capital Division is supported
5 (Lima) Departemen, yaitu: by 5 (five) departments, namely:
1. Departemen Human Capital Organization Development 1. Human Capital Organization Development (HCOD)
(HCOD); Department;
2. Departemen Human Capital Talent Acquisition and Culture 2. Human Capital Talent Acquisition and Culture Department
(HCTAC); (HCTAC);
3. Departemen Human Capital Learning and People 3. Human Capital Learning and People Development
Development (HCLPD); Department (HCLPD);
4. Departemen Human Capital Talent, Career and Performance 4. Human Capital Talent, Career, and Performance Department
(HCTCP); (HCTCP);
5. Departemen Human Capital Compensation and Benefit 5. Human Capital Compensation and Benefits Department
(HC Comben); dan (HC Comben); and
6. Departemen Human Capital Industrial Relation (HCIR). 6. Human Capital Industrial Relations Department (HCIR).
142 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 145
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Secara keseluruhan, struktur organisasi Divisi Human Capital Overall, the organizational structure of the Human Capital
per 31 Desember 2025 adalah sebagai berikut: Division as of December 31, 2025, is as follows:
Board of Directors
President Director : Siswadi
Directors : Indra Gunawan
Directors : Setia Budi
Directors : Sri Harjati
Directors : Valentina Chai Wei Li
Directors : Daniel Hartono
President Director
Director in Charge
Human Capital Division
HC Talent HC Learning HC Talent, HC
HC Organization HC Industrial
Acquisition and People Career and Compensation
Development Relation
and Culture Development Performance and Benefit
Department Department
Department Department Department Department
Profil Kepala Divisi Human Capital Profile of the Head of the Human Capital Division
Arlien Virginia Jonathan
Kepala Divisi Human Capital | Head of Human Capital Division
Usia 46 Tahun
Age 46 years old
Kewarganegaraan Indonesia
Nationality Indonesian
Dasar Pengangkatan Surat Keputusan Direksi No. 020/PROMO/SK-HC/V/2020 Tanggal 1 Juni 2020
Legal Basis of Decree of the Board of Directors No. 020/PROMO/SK-HC/V/2020 dated June 1, 2020
Appointment
Riwayat Pendidikan Sarjana Psikologi dari Universitas Atmajaya (2001)
Educational Bachelor of Psychology from Atmajaya University (2001)
Background
Riwayat Pekerjaan • Human Capital Organization Development Dept Head;
Career History • Recruitment, Talent, & Reward Dept Head;
• Recruitment & Talent Sub Dept Head;
• Human Resources Officer.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 143
Page 146
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Pengembangan dan Kesiapan Organisasi
Organizational Development and Readiness
Dalam menghadapi dinamika industri pembiayaan yang semakin In the face of the increasingly competitive, rapidly digitized,
kompetitif, terdigitalisasi dengan cepat, dan strictly regulated, and strictly regulated dynamics of the financing industry, the
Perseroan memandang pentingnya penguatan kapasitas dan Company considers it important to strengthen its organizational
kesiapan organisasi guna mendukung pertumbuhan bisnis capacity and readiness to support sustainable business growth.
yang berkelanjutan. Pengembangan organisasi difokuskan Organizational development focuses on ensuring that the
untuk memastikan struktur, proses bisnis, serta kapabilitas structure, business processes, and human capital capabilities
SDM mampu beradaptasi secara cepat terhadap perubahan can adapt quickly to changes in the business environment,
lingkungan usaha, regulasi, maupun kebutuhan debitur. regulations, and debtor needs. The Company also proactively
Perseroan juga secara proaktif melakukan peninjauan terhadap reviews its organizational design, governance, and the
desain organisasi, tata kelola, serta efektivitas peran dan fungsi effectiveness of roles and functions across all lines to ensure
di seluruh lini agar senantiasa selaras dengan strategi bisnis they are always aligned with the Company’s business strategy
dan arah transformasi digital Perseroan. and digital transformation direction.
Pengembangan Organisasi Organization Development
Perseroan menerapkan kerangka kerja Pengembangan The Company implements an Organization Development
Organisasi (Organization Development Framework) yang Framework that guides the development of an effective,
berfungsi sebagai panduan dalam membangun organisasi efficient, and sustainable organization in an increasingly
yang efektif, efisien, dan berkelanjutan di tengah dinamika competitive, highly digitized financing industry.
industri pembiayaan yang semakin kompetitif dan terdigitalisasi
secara masif.
Kerangka ini dirancang untuk memastikan seluruh elemen This framework is designed to ensure that all elements of the
organisasi bergerak secara sinergis dalam mendukung organization move in sync to achieve business objectives
pencapaian tujuan bisnis serta meningkatkan efisiensi alur and improve workflow efficiency and relevance to evolving
kerja dan relevansi terhadap kebutuhan bisnis yang terus business needs. The Organization Development framework
berkembang. Kerangka Organization Development tersebut comprises four main pillars, namely Organization Design,
mencakup empat 4 (pilar) utama, yaitu Organization Design, Productivity Measurement, Competency Management, and
Productivity Measurement, Competency Management, dan Change Management, which together form the foundation for
Change Management, yang secara terpadu menjadi landasan improving organizational performance and resilience.
bagi peningkatan kinerja dan ketangguhan organisasi.
144 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 147
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Gambaran umum Kerangka Organization Development An overview of the Company’s Organization Development
Perseroan dapat dilihat pada bagan berikut: Framework is described in the following chart:
Framework Pengembangan Organisasi FIFGROUP
FIFGROUP Organization Development Framework
• Business Process Mapping • Work Analysis
• Job Analysis • Productivity Standard
• Job Evaluation • Productivity Report
• Structure Organization • Productivity Control
Organization Productivity
Design Measurement
Change Competency
Management Management
• Organization • Job Competency
Change Initiatives • Model Development
• Socialization of Change (Soft & Technical Competencies)
• Change Implementation
Kesiapan Kepemimpinan dan Regenerasi Leadership Readiness and Regeneration
Sebagai bagian dari komitmen dalam memastikan As part of its commitment to ensuring leadership continuity and
kesinambungan kepemimpinan dan keberlanjutan bisnis, business sustainability, the Company has implemented a Talent
Perseroan menerapkan program Talent Management yang Management program since 2009. This program is designed
telah berjalan sejak tahun 2009. Program ini dirancang untuk to identify and develop high-potential employees, preparing
mengidentifikasi serta mengembangkan karyawan berpotensi them for strategic roles in the future. Through performance
tinggi agar siap menduduki posisi strategis di masa depan. and competency mapping, the Company has established a
Melalui proses pemetaan kinerja dan kompetensi, Perseroan structured leadership regeneration mechanism aligned with
membangun mekanisme regenerasi kepemimpinan yang the direction of business transformation.
terstruktur dan selaras dengan arah transformasi bisnis.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 145
Page 148
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Pelaksanaan program ini mengacu pada Talent Management The implementation of this program refers to the Talent
Framework yang mencakup pengelolaan karier secara Management Framework, which includes comprehensive career
komprehensif, mulai dari tahap rekrutmen, pengembangan, management starting from the recruitment stage, development,
hingga retensi. Setiap tahun, komite khusus melakukan evaluasi and retention. Every year, a special committee evaluates and
dan penetapan calon pengganti untuk posisi strategis dengan determines candidates for strategic positions by classifying
mengklasifikasikan kandidat berdasarkan tingkat kesiapan, them based on their readiness level, namely:
yakni:
1. Short-Term Candidate (STC) – kandidat dengan kesiapan 1. Short-Term Candidate (STC) – candidates with short-term
jangka pendek (terbatas pada karyawan yang telah readiness (limited to employees who have been identified
diidentifikasi sebagai talent); as talent);
2. Medium-Term Candidate (MTC) – kandidat dengan kesiapan 2. Medium-Term Candidate (MTC) – candidates with medium-
jangka menengah; dan term readiness; and
3. Long-Term Candidate (LTC) – kandidat dengan kesiapan 3. Long-Term Candidate (LTC) – candidates with
jangka panjang. long-term readiness.
Gambaran mengenai Talent Management Framework An overview of the Company’s Talent Management Framework
Perseroan disajikan pada bagan berikut: is presented in the following chart:
Succession
Planning RTC
Talent Talent Talent
Mapping Development Retention
Human Individual Compensation
Asset Development & Benefit
Value (HAV) Plan (IDP) Package
Career & Talent Information System (CATIS)
146 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 149
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Fokus Pengelolaan SDM Tahun 2025
Human Capital Management Focus in 2025
Perseroan memfokuskan pengelolaan SDM pada penguatan The Company focuses its Human Capital management on
kapabilitas dan ketahanan SDM sebagai fondasi utama dalam strengthening Human Capital capabilities and resilience as
mendukung keberlanjutan dan pertumbuhan bisnis. Upaya the main foundation in supporting business sustainability and
ini ditujukan untuk memastikan setiap karyawan memiliki growth. These efforts aim to ensure that every employee
kompetensi yang relevan, mampu beradaptasi terhadap has the relevant competencies, can adapt to change, and is
perubahan, serta selaras dengan strategi transformasi dan aligned with the Company’s transformation and digitalization
digitalisasi yang dijalankan Perseroan. Pengelolaan SDM strategies. Human Capital management also aims to strengthen
juga diarahkan untuk memperkuat efektivitas organisasi organizational effectiveness by implementing the most
melalui penerapan model organisasi yang paling sesuai serta appropriate organizational model and leveraging data and
pemanfaatan data dan people analytics. people analytics.
Dalam mengelola talenta-talenta terbaik yang dimiliki, Perseroan In managing its top talent, the Company consistently upholds
senantiasa menjunjung tinggi prinsip kesetaraan, keberagaman, the principles of equality, diversity, and inclusion in the
dan inklusivitas di tempat kerja. Perseroan memastikan workplace. The Company ensures that every individual has the
bahwa setiap individu memiliki kesempatan yang sama untuk same opportunity to develop, receive transparent performance
berkembang, mendapatkan penilaian kinerja secara transparan, assessment, and actively participate in employee organizations,
serta berpartisipasi aktif dalam organisasi karyawan tanpa free from discrimination on the basis of gender, ethnicity, race,
membedakan gender, suku, ras, agama, atau latar belakang religion, or other characteristics. These principles are supported
lainnya. Prinsip tersebut didukung melalui kebijakan hubungan by adaptive industrial relations policies, strengthened employee
industrial yang adaptif, penguatan kesejahteraan karyawan, welfare, and effective management of employment risks. By
serta pengelolaan risiko ketenagakerjaan. Melalui penerapan implementing fair and objective policies, the Company is
kebijakan yang adil dan objektif, Perseroan berkomitmen committed to creating an open, safe, and mutually respectful
menciptakan lingkungan kerja yang terbuka, aman, dan work environment.
saling menghargai.
Selaras dengan strategi bisnis jangka pendek dan jangka In line with short-term and long-term business strategies, Human
panjang, pengelolaan SDM tentunya dilaksanakan secara Capital management is conducted in an integrated manner,
terintegrasi dengan mempertimbangkan berbagai aspek taking into account various important aspects of an employee’s
penting dalam perjalanan karier karyawan. Hal ini mencakup career path. This includes competency development, succession
pengembangan kompetensi, perencanaan suksesi, planning, employee welfare, continuing education, and support
peningkatan kesejahteraan, pendidikan berkelanjutan, serta through retirement. This approach aims to foster adaptive
dukungan hingga masa purnatugas. Pendekatan ini bertujuan readiness, resilience, and a collaborative spirit in driving
menumbuhkan kesiapan adaptif, ketangguhan, dan semangat sustainable growth for both employees and the Company.
kolaboratif dalam mendorong pertumbuhan berkelanjutan bagi
karyawan maupun Perseroan.
Melalui serangkaian inisiatif tersebut, Perseroan berupaya Through this series of initiatives, the Company strives to
membangun ekosistem kerja yang adaptif dan berdaya saing build an adaptive and highly competitive work ecosystem.
tinggi, sehingga seluruh insan Perseroan dapat menjadi Thus, all Company personnel can become the main drivers
penggerak utama inovasi, produktivitas, serta memperkuat of innovation and productivity, as well as strengthen the
daya saing Perseroan di tengah dinamika industri pembiayaan Company’s competitiveness amid the increasingly competitive
yang semakin kompetitif dan terdigitalisasi. and digitized dynamics of the financing industry.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 147
Page 150
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Rekrutmen dan Seleksi SDM
Recruitment and Selection of Human Capital
Strategi Rekrutmen dan Seleksi Karyawan Strategies and Innovations in the Recruitment Process
Perseroan memandang proses penerimaan karyawan sebagai The Company views the employee recruitment process as an
bagian integral dari strategi pengelolaan sumber daya integral part of its sustainable Human Capital management
manusia yang berkelanjutan, guna memastikan tersedianya strategy, to ensure the availability of talented, capable
talenta yang berkualitas, berkapabilitas, serta selaras dengan individuals who are aligned with the organization’s needs and
kebutuhan organisasi dan arah pengembangan bisnis the Company’s business development direction. The employee
Perseroan. Proses penerimaan karyawan dilaksanakan recruitment process is carried out in a standardized manner
secara terstandarisasi dengan mengacu pada ketentuan dan with reference to the provisions and policies set forth in the
kebijakan yang ditetapkan dalam Surat Keputusan Direksi, serta Board of Directors’ Decree, as well as considering Manpower
mempertimbangkan Manpower Planning (MPP), kebutuhan unit Planning (MPP), work unit requirements, and short-term and
kerja, dan rencana pengembangan organisasi jangka pendek long-term organizational development plans.
maupun jangka panjang.
Dalam rangka menjamin objektivitas, transparansi, dan To ensure objectivity, transparency, and accountability,
akuntabilitas, Perseroan menerapkan mekanisme rekrutmen the Company implements a structured and system-based
yang terstruktur dan berbasis sistem. Proses ini didukung recruitment mechanism. This process is supported using
oleh pemanfaatan sistem digital dan platform internal yang integrated digital systems and internal platforms, so that all
terintegrasi, sehingga seluruh tahapan rekrutmen dapat stages of recruitment can be monitored, documented, and
dimonitor, terdokumentasi, dan dikendalikan sesuai standar controlled in accordance with applicable standards. This
yang berlaku. Pendekatan tersebut juga memungkinkan approach also allows for the expansion of candidate sources
perluasan sumber kandidat melalui mekanisme internal through internal sourcing, Astra Group sourcing, and external
sourcing, Astra Group sourcing, maupun external sourcing, sourcing mechanisms, while strengthening the management
sekaligus memperkuat pengelolaan talent pool sebagai sumber of the talent pool as a strategic resource for the Company.
daya strategis Perseroan.
Proses penerimaan karyawan dimulai dari pengajuan kebutuhan The employee recruitment process begins with the submission
tenaga kerja melalui Form Permintaan Tenaga Kerja (FPTK) yang of workforce requirements through the Workforce Request Form
mengacu pada Recruitment Activity Plan (RAP). Tahapan seleksi (FPTK) which refers to the Recruitment Activity Plan (RAP). The
meliputi seleksi administratif (shortlisting), tes psikometrik selection stages include administrative selection (shortlisting),
sesuai kelompok jabatan, serta tahapan seleksi lanjutan seperti psychometric tests according to job group, as well as further
Leaderless Group Discussion dan technical test untuk program selection stages such as Leaderless Group Discussion and
pengembangan tertentu. Kandidat yang memenuhi kualifikasi technical tests for specific development programs. Candidates
akan mengikuti proses wawancara berstruktur yang melibatkan who meet the qualifications will undergo a structured interview
Human Capital, user, hingga Direksi sesuai dengan level dan process involving Human Capital, users, and Directors according
kelompok jabatan. to their level and job group.
Selanjutnya, kandidat yang dinyatakan lulus wawancara akan Then, candidates who pass the interview will undergo a
menjalani proses background checking untuk memastikan background check to ensure the accuracy of their data, integrity,
kesesuaian data, integritas, dan kepatuhan terhadap ketentuan and compliance with company regulations. Candidates who
perusahaan. Kandidat yang lolos seluruh tahapan seleksi akan pass all stages of the selection process will receive a job offer
menerima penawaran kerja (offering) yang memuat informasi containing information on the position, employment status,
jabatan, status kekaryawanan, kompensasi, dan benefit sesuai compensation, and benefits in accordance with applicable
ketentuan yang berlaku. Sebagai bagian dari proses finalisasi, regulations. As part of the finalization process, candidates are
kandidat diwajibkan menjalani pemeriksaan kesehatan (Medical required to undergo a medical check-up at a health facility
Check-Up) di fasilitas kesehatan rekanan Perseroan. partnered with the Company.
148 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 151
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Penerimaan karyawan secara resmi ditandai dengan The official hiring of employees is marked by the signing of an
penandatanganan perjanjian kerja, serta pemenuhan employment agreement and the completion of administrative
kelengkapan dokumen administratif. Penempatan karyawan documents. Employee placement is done in accordance with
dilakukan sesuai dengan formasi Manpower Planning (MPP), Manpower Planning (MPP) formations, job groups, and the
kelompok jabatan, serta kesiapan unit kerja penerima, dengan readiness of the receiving work unit, with a placement schedule
jadwal penempatan yang telah ditetapkan oleh Perseroan. determined by the Company.
Seluruh proses penerimaan karyawan dilaksanakan dengan The entire employee recruitment process is in accordance with
menjunjung tinggi prinsip tata kelola perusahaan yang baik, the principles of good corporate governance, compliance with
kepatuhan terhadap peraturan perundang-undangan, serta laws and regulations, and protection of the confidentiality of
perlindungan atas kerahasiaan data dan dokumen kandidat. candidate data and documents. The Company also ensures
Perseroan juga memastikan bahwa setiap tahapan seleksi that each stage of the selection process is conducted fairly,
dilaksanakan secara adil, bebas konflik kepentingan, dan free of conflicts of interest, and aligned with the Company’s
sejalan dengan nilai-nilai budaya Perseroan. cultural values.
Application User & HC
Register Prescreening Online Test
Form Interview
Contract Signing Board of
(Online Onboarding, Medical Director Interview
Job Offering
All Benefit, Active Check Up (Video Conference
Duration Day) Interview)
Pelaksanaan Proses Rekrutmen Tahun 2025 Implementation of the 2025 Recruitment Process
Sepanjang tahun 2025, Perseroan merekrut sebanyak 2.869 Throughout 2025, the Company recruited 2,869 new
karyawan baru. Angka tersebut menunjukkan penurunan employees. This figure represents a 1.27% decrease compared
sebesar 1,27% dibandingkan tahun sebelumnya. Rincian to the previous year. Details of new employee recruitment
rekrutmen karyawan baru selama tahun 2025 disajikan during 2025 are presented as follows:
sebagai berikut:
Jumlah Rekrutmen Berdasarkan
Jumlah Rekrutmen Berdasarkan
Kategori Professional Jumlah (orang) Jumlah (orang)
Gender
Number of Recruitments by Number (people) Number (people)
Number of Recruitments by Gender
Professional Category
Fresh Graduate 2.869 Perempuan 747
Female
Professional Hire 0 Laki-Laki 2.122
Male
Jumlah 2.869 Jumlah 2.869
Total Total
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 149
Page 152
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Realisasi rekrutmen tersebut mencerminkan komitmen This recruitment reflects the Company’s commitment to
Perseroan dalam menjaga keseimbangan pemenuhan balancing Human Capital needs by hiring new employees
kebutuhan sumber daya manusia melalui perekrutan tenaga in line with the organization’s requirements. The recruitment
kerja baru yang selaras dengan kebutuhan organisasi. focus is on fresh graduates to strengthen the development of
Fokus rekrutmen diarahkan pada perekrutan talenta fresh young talent, support organizational sustainability, and prepare
graduate sebagai upaya memperkuat regenerasi talenta muda Human Capital aligned with the Company’s needs and values.
yang potensial, mendukung keberlanjutan organisasi, serta
menyiapkan sumber daya manusia yang dapat dikembangkan
sesuai dengan kebutuhan dan nilai-nilai Perseroan.
Kebijakan Penilaian Kinerja Karyawan
Employee Performance Assessment Policy
Perseroan menerapkan sistem penilaian kinerja yang objektif The Company implements an objective and transparent
dan transparan guna mendorong setiap karyawan mencapai performance assessment system to encourage every employee
hasil kerja optimal. Mekanisme ini berfungsi sebagai dasar to achieve optimal work results. This mechanism serves as
bagi setiap karyawan dalam mengidentifikasi kebutuhan a basis for each employee to identify their comprehensive
pengembangan diri secara komprehensif sehingga Perseroan self-development needs so that the Company can design
dapat merancang program peningkatan kompetensi SDM yang appropriate HC competency improvement programs and ensure
tepat dan memastikan keselarasan antara kinerja individu alignment between individual performance and the company’s
dengan tujuan strategis perusahaan. strategic objectives.
Proses Penilaian Kinerja Karyawan Employee Performance Assessment Process
Perseroan senantiasa berupaya mendorong setiap karyawan The Company always strives to encourage every employee to
untuk memberikan kinerja terbaik melalui penerapan sistem give their best performance through the implementation of an
penilaian yang objektif, transparan, dan berkeadilan. Hasil objective, transparent, and fair assessment system. The results
evaluasi dari proses penilaian tersebut menjadi dasar bagi of the assessment process form the basis for Management in
Manajemen dalam menetapkan arah pengembangan karier determining the direction of employee career development,
karyawan, baik dalam bentuk pemberian penghargaan, promosi whether through awards, promotions, talent management, or,
jabatan, pengelolaan talenta melalui Talent Management, if necessary, sanctions.
maupun pertimbangan pemberian sanksi apabila diperlukan.
Pelaksanaan penilaian kinerja karyawan dilakukan secara Employee performance assessments are conducted periodically
berkala melalui review bulanan dan sesi Performance & through monthly reviews and Performance & Development
Development Feedback (PDF) yang diselenggarakan dua kali Feedback (PDF) sessions held twice a year. During these
dalam setahun. Dalam sesi ini, dilakukan proses coaching dan sessions, coaching and counseling are provided to provide
counseling guna memberikan umpan balik konstruktif serta constructive feedback and ensure that each employee continues
memastikan setiap karyawan terus berkembang sesuai target to develop in line with set targets and strategic direction.
dan arah strategis yang ditetapkan.
Proses penilaian kinerja karyawan dimulai dengan penyusunan The employee performance assessment process begins with
3 (tiga) dokumen utama oleh karyawan bersama atasan the preparation of 3 (three) main documents by employees
langsung pada awal tahun, yaitu: together with their immediate supervisors at the beginning of
the year, namely:
1. Individual Activity Plan (IAP) sebagai acuan rencana 1. Individual Activity Plan (IAP) as a reference for the annual
kerja tahunan; work plan;
2. Individual Performance Plan (IPP) sebagai tolok ukur 2. Individual Performance Plan (IPP) as a benchmark for
pencapaian kinerja; dan performance achievement; and
3. Individual Development Plan (IDP) sebagai panduan 3. Individual Development Plan (IDP) as a guide for competency
pengembangan kompetensi dan karier. and career development.
150 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 153
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Setiap akhir tahun, Perseroan melaksanakan self-appraisal At the end of each year, the Company conducts a self-appraisal
terhadap kinerja karyawan yang kemudian dilanjutkan dengan of employee performance, which is then followed by a tiered
proses penilaian berjenjang oleh Komite Kinerja. Evaluasi ini assessment process by the Performance Committee. This
mencakup sejumlah indikator, antara lain pencapaian Key evaluation covers several indicators, including the achievement
Performance Indicators (KPI), kualitas pelaksanaan pekerjaan, of Key Performance Indicators (KPIs), the quality of work
serta konsistensi penerapan nilai-nilai utama (core values) performance, and the consistent application of the Company’s
Perseroan dalam aktivitas kerja sehari-hari. Melalui penerapan core values in daily work activities. Through the implementation
mekanisme penilaian kinerja yang komprehensif, Perseroan of a comprehensive performance assessment mechanism,
secara konsisten berupaya meningkatkan kapabilitas, motivasi, the Company consistently strives to improve the capabilities,
dan kontribusi setiap karyawan agar mampu memberikan motivation, and contribution of each employee so that they
kinerja terbaiknya. are able to perform at their best.
Implementasi Penilaian Kinerja Karyawan Implementation of Employee Performance
Tahun 2025 Assessment in 2025
Sampai dengan akhir tahun 2025, sebanyak 12.787 karyawan By the end of 2025, there were 12,787 employees to undergo the
telah mengikuti proses penilaian kinerja. Proses ini dilaksanakan performance assessment process. This process was conducted
melalui sistem yang terintegrasi dan mencakup seluruh aspek through an integrated system and covered all important
penting dalam pengelolaan kinerja, mulai dari pemantauan aspects of performance management, from KPI monitoring
KPI hingga evaluasi soft skills dan kompetensi teknis yang to the evaluation of soft skills and technical competencies as
dituangkan dalam IDP. outlined in the IDP.
Kebijakan Remunerasi dan Program Kesejahteraan Karyawan
Remuneration Policy and Employee Welfare Program
Strategi Remunerasi Berlandaskan Prinsip 3P (Pay for Remuneration Strategy Based on the 3P Principle (Pay
Position, Pay for Person, Pay for Performance) for Position, Pay for Person, Pay for Performance)
Perseroan menerapkan kebijakan remunerasi dan paket The Company implements a fair, competitive, and performance-
kesejahteraan karyawan yang dirancang secara adil, kompetitif, oriented employee remuneration and welfare package policy.
dan berorientasi pada kinerja. Kebijakan ini bertujuan untuk This policy aims to ensure that each employee receives
memastikan setiap karyawan memperoleh imbalan yang compensation commensurate with their contribution to achieving
sepadan dengan kontribusinya terhadap pencapaian tujuan the company’s objectives, while fostering sustainable motivation
perusahaan, sekaligus menciptakan motivasi dan kepuasan and job satisfaction. In its implementation, the Company adopts
kerja yang berkelanjutan. Dalam pelaksanaannya, Perseroan the 3P Principles applied within Astra International, namely:
mengadopsi prinsip 3P yang diterapkan di lingkungan Astra
International, yaitu:
1. Pay for Position 1. Pay for Position
Kompensasi diberikan sesuai dengan jabatan dan tanggung Compensation is provided in accordance with the position
jawab karyawan, dengan mengacu pada struktur remunerasi and responsibilities of employees, with reference to a
yang selaras dengan standar Astra Group serta kompetitif remuneration structure that is in line with Astra Group
terhadap kondisi pasar tenaga kerja. standards and competitive with labor market conditions.
2. Pay for People 2. Pay for People
Penghargaan diberikan berdasarkan kompetensi dan Awards are given based on individual competence and
kapabilitas individu yang tercermin dalam Human capabilities as reflected in Human Asset Value, to encourage
Asset Value, guna mendorong pengembangan diri self-development and improvement of skills relevant to the
serta peningkatan keahlian yang relevan dengan needs of the organization.
kebutuhan organisasi.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 151
Page 154
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
3. Pay for Performance 3. Pay for Performance
Setiap karyawan dinilai dan diberikan penghargaan sesuai Each employee is assessed and rewarded according to
dengan hasil kinerja yang dicapai melalui mekanisme their performance results through an annual Performance
Performance assessment tahunan. Prinsip ini menegaskan assessment mechanism. This principle emphasizes the
keterkaitan langsung antara pencapaian kinerja dan imbal direct link between performance achievements and rewards,
hasil, serta menumbuhkan budaya kerja yang berorientasi and fosters a performance-driven culture.
pada hasil (performance-driven culture).
Penerapan prinsip 3P ini memastikan terciptanya keseimbangan The application of the 3P principle ensures a balance between
antara keadilan internal dan daya saing eksternal, sekaligus internal fairness and external competitiveness, while also
menjadi landasan yang kokoh dalam penetapan kebijakan providing a solid foundation for determining employee
kompensasi karyawan. Kerangka konsep penerapan prinsip compensation policies. The conceptual framework for applying
tersebut dapat dilihat pada bagan berikut: this principle is illustrated in the following chart:
PAY FOR POSITION PAY FOR PERSON PAY FOR PERFORMANCE
Company Strategy Business Process
Company KPI &
Target
Organization
Structure
Industrial KPI &
Target
Job Description
Competence Talent Performance
Model Management Evaluation
Job Value Job Grading Job Individual
People Value
Competence Performance
Internal Equity
FIF Salary Individual Performance
Structure Salary Review Reward
External Competitiveness
Compensation
Astra Salary
Survey
• Finser Industry
• Cost of Living
• Governance Regulation
152 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 155
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Dari ketiga prinsip remunerasi yang dijalankan, konsep Pay for Of the three remuneration principles implemented, the Pay
People menjadi wujud komitmen Perseroan dalam menghargai for People concept embodies the Company’s commitment
potensi dan keunikan setiap individu. Penerapan konsep ini to valuing each individual’s potential and uniqueness. The
difokuskan pada karyawan golongan 4–6 melalui kerangka application of this concept focuses on employees in groups
Human Asset Value yang menempatkan kompetensi dan nilai 4–6 using the Human Asset Value framework, which bases
personal sebagai dasar penentuan remunerasi. remuneration on competence and personal value.
Perseroan memastikan setiap proses dijalankan secara terbuka The Company ensures that every process is carried out openly
dan komunikatif, agar seluruh karyawan memahami prinsip yang and communicatively, allowing all employees to understand
melandasinya. Dengan demikian, kebijakan ini tidak hanya the principles behind it. Thus, this policy not only creates a fair
menciptakan sistem kompensasi yang adil dan transparan, and transparent compensation system but also fosters a work
tetapi juga menumbuhkan budaya kerja yang menghargai culture that values diversity and self-development.
keberagaman dan pengembangan diri.
Fasilitas dan Jaminan Kesejahteraan Karyawan Employee Facilities and Welfare Benefits
Sebagai wujud komitmen dalam menciptakan lingkungan As a manifestation of its commitment to creating a prosperous
kerja yang sejahtera dan produktif, Perseroan menyediakan and productive work environment, the Company offers
berbagai program kesejahteraan yang kompetitif melalui competitive welfare programs, providing facilities and benefits
pemberian fasilitas dan jaminan yang dirancang secara adil designed to be fair and proportionate. All of these policies
serta proporsional. Seluruh kebijakan tersebut disusun dengan are formulated with consideration for the contributions,
mempertimbangkan kontribusi, tanggung jawab, dan nilai responsibilities, and value of each individual’s work.
pekerjaan masing-masing individu.
Komponen tunjangan dan jaminan kesejahteraan yang diterima The components of allowances and welfare benefits received
karyawan, antara lain meliputi: by employees include:
1. Tunjangan Hari Raya; 1. Holiday Allowance;
2. Tunjangan Pendukung Kerja (transportasi, makan, 2. Work Support Allowance (transportation, meals, operational,
operasional, komunikasi); communication);
3. Dana Pensiun; 3. Pension Fund;
4. Fasilitas Pengobatan (rawat jalan); 4. Medical Care (outpatient);
5. Asuransi Kesehatan (rawat inap dan persalinan); 5. Health Insurance (inpatient and childbirth);
6. Asuransi Jiwa dan Asuransi Kecelakaan; 6. Life Insurance and Accident Insurance;
7. Penghargaan Masa Kerja; dan 7. Years of Service Reward; and
8. Hadiah Kinerja. 8. Performance Reward.
Dalam rangka memperkuat budaya pembelajaran dan inovasi, To strengthen a culture of learning and innovation, the
Perseroan juga mengimplementasikan sistem penghargaan Company has implemented a points-based reward system
berbasis poin yang disebut Value Internalization Point (VIP). called Value Internalization Points (VIP). This system rewards
Sistem ini memberikan apresiasi kepada karyawan yang employees who participate in various development activities,
berpartisipasi dalam berbagai kegiatan pengembangan, seperti including training, knowledge sharing, participation in the
pelatihan, sharing knowledge, FIFGROUP Innovation Award, FIFGROUP Innovation Award, teaching, and similar initiatives.
kegiatan mengajar, dan aktivitas sejenis lainnya. Selanjutnya, Furthermore, points collected by employees can be redeemed
poin yang sudah dikumpulkan oleh karyawanndapat ditukarkan for a range of attractive gifts tailored to each employee’s needs
dengan berbagai hadiah menarik yang disesuaikan dengan and preferences.
kebutuhan dan preferensi masing-masing karyawan.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 153
Page 156
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Turnover Karyawan
Employee Turnover
Perseroan secara konsisten melakukan pemantauan terhadap The Company consistently monitors employee turnover rates
tingkat turnover karyawan sebagai salah satu indikator penting as an important indicator in assessing the effectiveness of
dalam menilai efektivitas pengelolaan sumber daya manusia. Human Capital management. Controlling turnover rates is a
Pengendalian tingkat turnover menjadi fokus utama untuk key focus for maintaining workforce stability, ensuring optimal
menjaga stabilitas tenaga kerja serta memastikan keberlanjutan implementation of work programs, and minimizing disruptions
pelaksanaan program kerja secara optimal, serta meminimalkan to organizational performance.
potensi gangguan terhadap pencapaian kinerja organisasi.
Perseroan secara konsisten melakukan analisis dan The Company consistently conducts market analysis and
benchmarking pasar, khususnya untuk posisi-posisi strategis benchmarking, particularly for strategic positions, as part of its
sebagai bagian dari strategi pengelolaan SDM guna memastikan Human Capital management strategy to ensure competitiveness
daya saing dalam merekrut kandidat karyawan baru dan in recruiting new employees and retaining top talent. In line
mempertahankan talenta-talenta unggul. Selaras dengan itu, with this, the Company also continues to implement employee
Perseroan juga terus mengimplementasikan program-program engagement improvement programs to strengthen motivation,
peningkatan engagement karyawan untuk memperkuat loyalty, and sustainable contribution.
motivasi, loyalitas, dan kontribusi berkelanjutan.
Sepanjang tahun 2025, tingkat turnover karyawan Perseroan Throughout 2025, the Company’s employee turnover rate was
tercatat sebesar 18,15%, atau setara dengan 271 karyawan. 18.15%, equivalent to 271 employees. Details of turnover data
Rincian data turnover seluruh karyawan dan karyawan kunci for all employees and key people over the last five years are
(key people) selama lima tahun terakhir disajikan pada presented in the following table:
tabel berikut:
Tahun Turnover Seluruh Karyawan Turnover Karyawan Kunci
Year Total Employee Turnover Key People Turnover
2025 18,15% 3,71%
2024 18,42% 3,58%
2023 15,50% 3,58%
2022 15,07% 8,92%
2021 18,92% 8,20%
Program Peningkatan Kompetensi SDM Tahun 2025 dan Realisasi Biayanya
Employee Competency Development Program In 2025 and Its Budget Realization
Program Pengembangan Kompetensi Competency Development Program
Perseroan berkomitmen untuk terus meningkatkan kapabilitas The Company is committed to continuously improving each
dan kompetensi setiap karyawan agar mampu bersaing secara employee’s capabilities and competencies so they can compete
profesional serta adaptif terhadap dinamika industri pembiayaan. professionally and adapt to the dynamics of the financing
Langkah konkret Perseroan akan hal ini diwujudkan melalui industry. The Company’s concrete steps in this regard are
pelaksanaan berbagai program pengembangan kompetensi implemented through various human resource competency
SDM mulai dari development journey untuk sarana reskilling development programs ranging from development journeys
serta development program untuk sarana upskilling yang for reskilling to development programs for upskilling, all of
seluruhnya tercatat dalam Individual Development Plan (IDP) which are recorded in the employee’s Individual Development
karyawan. Plan (IDP).
154 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 157
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Learning & People Development Department telah berperan The Learning & People Development Department has served as
sebagai pusat pelatihan dan pengembangan SDM di Perseroan the Company’s Human Capital training and development center,
yang diperuntukan khusus untuk mendukung pengembangan specifically designed to support the continuous development
karyawan secara berkelanjutan serta sejalan dengan tujuan of employees in line with the Company’s strategic objectives.
strategis Perseroan. Program-program unggulan yang The flagship programs offered are structured into three
diselenggarakan terlah tersusun secara terstruktur berdasarkan main categories:
3 (tiga) kategori utama:
1. Development Program 1. Development Program
Program Pelatihan yang bertujuan untuk sarana upskilling Training programs aimed at upskilling employees. Based on
karyawan. Berdasarkan source trainee, terbagi menjadi the source of trainees, these are divided into two categories:
2 yaitu:
a. Internal: source berasal dari karyawan existing dengan a. Internal: sources come from existing employees with
tujuan untuk promosi dan standarisasi kompetensi. the aim of promotion and competency standardization.
b. External: source berasal dari external atau non karyawan b. External: sources from external or non-employee (new
(new hire) dengan tujuan untuk mencetak leader baru. hires) to create new leaders.
2. Development Journey 2. Development Journey
Program pelatihan yang diselenggarakan oleh FIFGROUP A training program organized by FIFGROUP for employees
untuk karyawan berdasarkan learning path jabatan dan area based on job learning paths and development areas
pengembangan berdasarkan Astra Leadership Competency according to Astra Leadership Competency (ALC), with
(ALC) dengan tujuan untuk pengembangan kompetensi the aim of developing employee competencies. Based on
karyawan. Berdasarkan source peserta, terbagi menjadi the source of participants, it is divided into two categories:
2 yaitu:
a. Key People: Karyawan yang tercatat dalam data a. Key People: Employees listed in the employee database
karyawan sebagai key people. as key people.
b. Non-Key People: Karyawan yang tercatat dalam data b. Non-Key People: Employees registered in the employee
karyawan sebagai non-key people. database as non-key people.
3. Knowledge Management Activity 3. Knowledge Management Activity
Program rutin setiap bulan yang diselenggarakan Perseroan A monthly program organized by the Company to support
untuk mendukung pengembangan karyawan melalui employee development through the exchange of insights
pertukaran wawasan dan pengalaman baik dari narasumber and experiences from both internal and external speakers.
internal dan external. Program ini menjadi wadah bagi This program provides a platform for employees to expand
karyawan untuk memperluas pengetahuan dan perspektif their knowledge and perspectives collaboratively.
secara kolaboratif.
Melalui pelaksanaan berbagai program pengembangan By implementing various competency development programs,
kompetensi ini, Perseroan meyakini setiap karyawan dapat the Company believes every employee can continue to grow
terus tumbuh dan berkontribusi secara maksimal, sehingga and contribute optimally, thereby creating strong synergy
tercipta sinergi yang kuat dalam mencapai tujuan jangka in achieving the Company’s long-term goals. These efforts
panjang Perseroan. Upaya ini sekaligus memperkuat kapabilitas also strengthen Human Capital capabilities to be competent,
SDM agar kompeten, adaptif, dan siap menghadapi tantangan adaptive, and ready to address future challenges in the
industri pembiayaan di masa depan. financing industry.
Pada tahun 2025, Perseroan telah menyelenggarakan beragam In 2025, the Company organized various training and
program pelatihan dan pengembangan kompetensi bagi competency development programs for employees, divided
karyawan yang terbagi dalam 3 (tiga) kategori utama di bawah into three main categories under the FIFGROUP Academy,
FIFGROUP Academy, yaitu sebagai berikut: as follows:
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 155
Page 158
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Development Program
Nama Pelatihan Jadwal Jumlah Peserta Institusi Penyelenggara Jenis Pelatihan
Training Title Schedule Number of Participants Organizing Institution Type of Training
Development Program Internal
Branch Leader Maret, Juni, Agustus 55 FIFGROUP Development Program
Development Program March, June, August (Hybrid)
(BLDP)
Representative Head April, Juli, September 92 FIFGROUP Development Program
Development Program April, July, September (Online)
(RHDP)
Section Head Development Maret, Mei, Juli, 112 FIFGROUP Development Program
Program CR+FINATRA September, November (Online)
(SHDP CR+FINATRA) March, May, July,
September, November
Section Head Development April, September 22 FIFGROUP Development Program
Program CREDIT April, September (Online)
(SHDP CREDIT)
Section Head Development Februari 18 FIFGROUP Development Program
Program SUPPORT February (Online)
(SHDP SUPPORT)
Coordinator Development Maret, Juni, September 240 FIFGROUP Development Program
Program Unit Head March, June, September (Online)
(CODP UH)
Coordinator Development Maret, Juli, September 94 FIFGROUP Development Program
Program Account Officer March, July, September (Online)
(CODP AO)
Coordinator Development Maret, Mei, September 226 FIFGROUP Development Program
Program FINATRA March, May, September (Hybrid)
(CODP FINATRA)
Coordinator Development Mei 28 FIFGROUP Development Program
Program Finance May (Online)
Coordinator (CODP FINCOR)
Coordinator Development Maret, Juli 126 FIFGROUP Development Program
Program Collection & March, July (Online)
Remedial (CODP CR)
Coordinator Development April 30 FIFGROUP Development Program
Program Credit April (Online)
(CODP CREDIT)
Management Trainee Februari, Juli, Oktober 41 FIFGROUP Development Program
Future February, July, October (Offline)
Management Trainee Mei, Agustus 25 FIFGROUP, UTOPIQ Development Program
Future Data & Technology May, August (Offline)
Branch Junior Development Februari, Maret, Mei, Juli, 99 FIFGROUP Development Program
Program September (Offline)
February, March, May,
July, September
156 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 159
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Development Journey
Materi Level Jabatan Jadwal Pelatihan
Materials Position Level Training Schedule
Development Journey: Key People
Optimizing Data Analysis With Spark 3 Januari – Desember
January - December
ABMP 77 Januari – Desember
January - December
ACFE Indonesia Chapter National Anti-Fraud Conference 2 Januari - Desember
2025 January - December
AFMP 44 Januari – Desember
January - December
AGMEP 1 Januari – Desember
January - December
AGMP 1 Januari – Desember
January - December
Ai Promp Engineering 11 Januari – Desember
January - December
Airsi Workshop 2025 1 Januari – Desember
January - December
ALC Workshop 2 Januari – Desember
January - December
AMMP 11 Januari – Desember
January - December
Analisa Transaksi Keuangan yang Mencurigakan bagi 1 Januari – Desember
Perusahaan Pembiayaan January - December
Share Ownership Based on Institutional Status
ASRMP 7 Januari – Desember
January - December
Astra Human Capital Conference 27 Januari – Desember
January - December
Auditor Internal Anti-Bribery 3 Januari – Desember
January - December
Auditor Internal terkait Information Security 3 Januari – Desember
January - December
Creative Thinking and Decision Making 144 Januari – Desember
January - December
Crucial Conversation 6 Januari – Desember
January - December
Designing Sustainability Roadmap Based on ISO 26000 1 Januari – Desember
January - December
DMAIC Black Belt 5 Januari – Desember
January - December
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 157
Page 160
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Materi Level Jabatan Jadwal Pelatihan
Materials Position Level Training Schedule
DMAIC Green Belt 26 Januari – Desember
January - December
DMAIC Yellow Belt 3 Januari – Desember
January - December
Economic Outlook 2026 2 Januari – Desember
January - December
Effective Leadership 2 Januari – Desember
January - December
Effective Procurement Management 1 Januari – Desember
January - December
Enhancing Customer Satisfaction 17 Januari – Desember
January - December
Excel 365 169 Januari – Desember
January - December
Executive Sharia for Multifinance 1 Januari – Desember
January - December
Gifthub Enterprise Administration 10 Januari – Desember
January - December
Greenship Associate Training Medan On-Site 2 Januari – Desember
January - December
Hclm 35 Januari – Desember
January - December
Impactful Powerpoint & Presentation Skills 72 Januari – Desember
January - December
Implementing Governance, Risk Management, and 1 Januari – Desember
Compliance January - December
Implementasi Internal Control over Financial Reporting (Icofr) 1 Januari – Desember
January - December
Improve Performance by Integrating Esg Factors 1 Januari – Desember
January - December
Internal Internship 2 Januari – Desember
January - December
International Seminar "Global, Asean And Indonesia 3 Januari – Desember
Challenges To Indonesia Economy" January - December
IR Short Course 2025 1 Januari – Desember
January - December
LRMDP Basic 3 Januari – Desember
January - December
KM Training 1 Januari – Desember
January - December
Leading at The Speed of Trust 2 Januari – Desember
January - December
158 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 161
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Materi Level Jabatan Jadwal Pelatihan
Materials Position Level Training Schedule
Legal Opinion Training 3 Januari – Desember
January - December
Managing Data for Better Decision Making 53 Januari – Desember
January - December
Measuring the Social Return of Investment (SROI) 2 Januari – Desember
January - December
Merger & Acquisition pada Perusahaan Terbuka: Strategi, 1 Januari – Desember
Regulasi, dan Peran Corporate Secretary January - December
Merger & Acquisition in Public Companies: Strategy,
Regulation, and the Role of the Corporate Secretary
MMA 5 Januari – Desember
January - December
Network Leadership Growing Space 20 Januari – Desember
January - December
New Corporate Governance Directorship (LICD) 1 Januari – Desember
January - December
Pelatihan Akuisisi Credit Mikro 10 Januari – Desember
Microcredit Acquisition Training January - December
Pelatihan Integrated Anti-Fraud Management System 2 Januari – Desember
Integrated Anti-Fraud Management System Training January - December
Pelatihan Manajemen Risiko 1 Januari – Desember
Risk Management Training January - December
Pemahaman Dasar Perbankan Syariah 2 Januari – Desember
Basic Understanding of Sharia Banking January - December
Pemahaman Regulasi Peraturan Menteri Pekerjaan Umum 5 Januari – Desember
Dan Perumahan Rakyat No. 21 Tahun 2021 Tentang Penilaian January - December
Kinerja Bangunan Gedung Hijau
Understanding Regulations Minister of Public Works and Public
Housing Regulation No. 21 Of 2021 Concerning Green Building
Performance Assessment
Pendidikan Khusus Profesi Advokat (Pkpa) 1 Januari – Desember
Special Education for the Legal Profession (Pkpa) January - December
Pengelolaan Kompensasi Karyawan 2 Januari – Desember
January - December
Employee Compensation Management
Pengelolaan Rekrutmen & Employer Branding 1 Januari – Desember
January - December
Recruitment Management & Employer Branding
People Analytics Bootcamp 1 Januari – Desember
January - December
Personal Branding & Effective Communication 53 Januari – Desember
January - December
Personal Branding & Excellent Public Speaking Skills 41 Januari – Desember
January - December
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 159
Page 162
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Materi Level Jabatan Jadwal Pelatihan
Materials Position Level Training Schedule
Power of Communication and Effective Public Speaking 1 Januari – Desember
January - December
Practical Problem Solving 10 Januari – Desember
January - December
Presentation Skill 11 Januari – Desember
January - December
Project Assignment 168 Januari – Desember
January - December
Project Management 7 Januari – Desember
January - December
Querying Data with Transact Sql 2 Januari – Desember
January - December
Seminar Nasional "Arah Kebiajakan Ojk Tahun 2025 Dan 16 Januari – Desember
Strategi Pertumbuhan Ekonomi Pemerintah Baru" January - December
National Seminar "Ojk Policy Direction’s for 2025 And The
New Government's Economic Growth Strategy"
Seminar Nasional Dua Hari Tentang Ketentua Terbaru 1 Januari – Desember
Penyelenggaraan Program Jaminan Kehilangan Pekerjaan January - December
(Jkp) Pp Nomor 6 Tahun 2025 & Permenaker No. 1 Tahun 2025
Two-Day National Seminar on the Latest Regulations for the
Implementation of the Job Loss Insurance Program (Jkp) Pp
No. 6 Of 2025 & Permenaker No. 1 Of 2025
Strategic Sensibility: Beyond the Connection 1 Januari – Desember
January - December
Successful Managing Task 80 Januari – Desember
January - December
Talent Management Program 2 Januari – Desember
January - December
Team Leadership (Becoming Flexible Leader) 2 Januari – Desember
January - December
TFT BSP 8 Januari – Desember
January - December
Training Analisa Bahasa Tubuh & Analisa Forensik Dokumen 2 Januari – Desember
January - December
Body Language Analysis & Document Forensic Analysis
Training
Training Need Analysis 20 Januari – Desember
January - December
Workshop Digital Forensics 3 Januari – Desember
January - December
Workshop Facilitating Learning Experience 24 Januari – Desember
January - December
Workshop Learning Need Analysis 30 Januari – Desember
January - December
160 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 163
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Materi Level Jabatan Jadwal Pelatihan
Materials Position Level Training Schedule
Development Journey: Non-Key People
Basic Selling Skill 7.121 Januari – Desember
January - December
Credit Management for Credit Analyst 40 Januari – Desember
January - December
Credit Management for Field Verifier 30 Januari – Desember
January - December
Collection and Remedial Management 6.188 Januari – Desember
January - December
Five Steps of SS 140 Januari – Desember
January - December
Leader Mentoring for Coordinator 483 Januari – Desember
January - December
Microsoft Excel 158 Januari – Desember
January - December
Negotiation for the Field 6.459 Januari – Desember
January - December
New Motorcycle for Marketing Representative 88 Januari – Desember
January - December
Service Mudah 586 Januari – Desember
Easy Service January - December
UFI Management 6.266 Januari – Desember
January - December
Knowledge Management Activity
Nama Pelatihan Jadwal Jumlah Peserta Institusi Penyelenggara Jenis Pelatihan
Training Name Schedule Number of Participants Organizing Institution Type of Training
2 Learn 2 Share (2L2S) Januari – Desember 8.610 FIFGROUP Knowledge Sharing
January - December
Community Of Learning Januari – Desember 165.624 FIFGROUP Knowledge Sharing
(COOL) January - December
Leaderstalk Januari – Desember 36.733 FIFGROUP Knowledge Sharing
January - December
MOBIC Januari – Desember 12.702 FIFGROUP Knowledge Sharing
January - December
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 161
Page 164
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Selain fokus pada pengembangan kompetensi karyawan In addition to focusing on the general development of employee
secara umum, Perseroan juga menyelenggarakan program competencies, the Company also organizes development
pengembangan yang menyasar pada technical dan soft programs that target technical and soft competencies. External
competency. Technical competency diberikan oleh fasilitator facilitators provide technical competencies through public
eksternal melalui public training yang diselenggarakan training organized by qualified vendors to support work needs.
oleh vendor berkualitas untuk menunjang kebutuhan kerja. Soft competencies are delivered by internal facilitators, such
Soft competency diberikan oleh fasilitator internal seperti as management and area people management, who have
management dan area people management yang sudah completed Training For Trainers (TFT) programs to support
diberikan program training for trainers (TFT) untuk menunjang employee needs.
kebutuhan karyawan.
Berikut adalah rincian pelaksanaan kegiatan pelatihan yang The following are details of training activities organized by the
diselenggarakan Perseroan selama 2025: Company during 2025:
Realisasi Biaya Program Pelatihan dan Budget Realization of HC Training and Development
Pengembangan SDM Tahun 2025 Program in 2025
Sepanjang tahun 2025, FIFGROUP Academy merealisasikan Throughout 2025, FIFGROUP Academy realized a training and
anggaran pelatihan dan pengembangan SDM sebesar HC development budget of Rp55,910,159,140, or equivalent
Rp55.910.159.140, atau setara dengan 107,95 % dari total to 107.95% of the total planned budget of Rp51,793,194,996.
rencana anggaran sebesar Rp51.793.194.996.
Sertifikasi Kompetensi Karyawan
Employee Competency Certification
Dalam upaya menjaga standar kompetensi sesuai ketentuan To maintain competency standards in line with applicable
industri dan regulasi yang berlaku, Perseroan mewajibkan industry and regulatory requirements, the Company
karyawan yang menjalankan fungsi tertentu untuk memiliki dan requires employees performing certain functions to obtain
memperbarui sertifikasi kompetensinya secara berkala sesuai and periodically renew their competency certifications in
standar OJK. Kebijakan ini sejalan dengan ketentuan POJK No. accordance with OJK standards. This policy is in line with
43/POJK.05/2024 tentang Pengembangan Kualitas SDM pada POJK No. 43/POJK.05/2024 concerning Human Capital
Lembaga Pembiayaan, Perusahaan Modal Ventura, Lembaga Quality Development in Financing Institutions, Venture Capital
Keuangan Mikro, dan Lembaga Jasa Keuangan Lainnya, yang Companies, Microfinance Institutions, and Other Financial
mensyaratkan pelaku industri jasa keuangan non-bank memiliki Services Institutions, which requires non-bank financial service
sertifikasi sesuai bidang tugasnya. industry players to have certifications in accordance with their
respective fields of work.
Pada tahun 2025, program sertifikasi difokuskan pada In 2025, the certification program focuses on developing
pengembangan kemampuan teknis dan profesional sesuai technical and professional skills in accordance with applicable
standar industri dan regulasi yang berlaku. Program ini industry standards and regulations. This program provides
memberikan kesempatan kepada karyawan dari berbagai opportunities for employees across all levels and divisions to
tingkatan dan divisi untuk meningkatkan keahlian dan enhance their expertise and credibility and strengthen their
kredibilitas, sekaligus memperkuat kontribusi mereka terhadap contributions to achieving the Company’s strategic objectives.
pencapaian tujuan strategis Perseroan.
162 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 165
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Hingga akhir Desember 2025, tercatat sebanyak 1.432 By the end of December 2025, a total of 1,432 employees
karyawan telah memiliki sertifikasi kompetensi sesuai ketentuan had obtained competency certifications in accordance with
yang dipersyaratkan oleh OJK, dengan rincian sebagai berikut: the requirements set by the OJK, with the following details:
Jenis Sertifikasi Lembaga Sertifikasi Jadwal Total Peserta
Type of Certification Certification Institution Schedule Total Participants
Sertifikat Keahlian di Bidang SPPI Januari – Desember 177
Pembiayaan January – December
Certificate of Expertise in Financing
Sertifikat Manajemen Risiko SPPI Januari – Desember 5
Risk Management Certificate January – December
Sertifikat Profesi di Bidang Penagihan SPPI Januari – Desember 1.250
Certificate of Professionalism in the January – December
Field of Debt Collection
Kebijakan Reward and Punishment
Reward and Punishment Policy
Perseroan menerapkan kebijakan reward dan punishment The Company implements a reward-and-punishment policy as
sebagai bagian dari mekanisme manajemen kinerja, dengan part of its performance management system to foster a results-
tujuan menciptakan budaya kerja yang berorientasi pada hasil oriented, highly ethical work culture. This system is designed
dan berintegritas tinggi. Sistem ini dirancang adil, transparan, to be fair, transparent, and performance- and behavior-based,
dan berbasis pencapaian kinerja serta perilaku yang sejalan aligned with the Company’s values.
dengan nilai-nilai Perseroan.
Apresiasi (reward) diberikan kepada karyawan yang berhasil Appreciation (rewards) is given to employees who have
menunjukkan kinerja unggul sebagaimana dibuktikan melalui demonstrated outstanding performance, as evidenced by
pencapaian target dan berkontribusi signifikan terhadap achieving targets and making significant contributions to the
pencapaian tujuan Perseroan. Karyawan yang memenuhi Company’s objectives. Employees who meet the criteria are
kriteria berhak menerima insentif finansial maupun pengakuan entitled to financial incentives and non-financial recognition,
non-finansial, termasuk kesempatan promosi dan peluang including promotions and career development.
pengembangan karier.
Sebaliknya, penerapan punishment dilakukan secara On the other hand, punishment is imposed proportionally
proporsional terhadap karyawan yang terbukti tidak mematuhi on employees who are proven to have failed to comply with
Standard Operating Procedure (SOP), melanggar Kebijakan/ Standard Operating Procedures (SOPs), violated Company
Peraturan Perusahaan, atau Kode Etik Perseroan. Proses Policies/Regulations, or the Company’s Code of Conduct.
penegakan disiplin dilakukan melalui tahapan evaluasi objektif, The disciplinary process is done through objective evaluation
mencakup peringatan tertulis, pembinaan, hingga tindakan stages, including written warnings, guidance, and corrective
korektif sesuai tingkat pelanggaran. measures, in accordance with the severity of the violation.
Pada tahun 2025, Perseroan memberikan reward kepada In 2025, the Company rewarded 416 employees and issued
416 karyawan dan 8.815 karyawan menerima punishment Warning Letters to 8,815 employees for violations. By
dalam bentuk Surat Peringatan atas pelanggaran yang implementing a clear reward-and-punishment system and
dilakukan. Dengan menerapkan sistem reward dan punishment enforcing it objectively, the Company ensures a high-performing,
yang jelas serta penegakannya dilakukan secara objektif, integrity-driven work culture that supports the achievement of
Perseroan memastikan terciptanya budaya kerja yang the Company’s strategic performance objectives.
berprestasi, berintegritas, dan mendukung pencapaian kinerja
strategis Perseroan.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 163
Page 166
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Kebijakan Program Pensiun
Retirement Program Policy
Perseroan berkomitmen mendukung karyawan dalam The Company is committed to supporting employees in
mengelola masa pensiun secara profesional, terstruktur, dan managing their retirement professionally, systematically, and
berkelanjutan, demi menjamin kesejahteraan mereka di masa sustainably to ensure their welfare after retirement. As part of
purna tugas. Sebagai bagian dari tanggung jawab ini, seluruh this responsibility, all employees are enrolled in the Jaminan
karyawan telah terdaftar dalam program Jaminan Hari Tua (JHT) Hari Tua (JHT) and Jaminan Pensiun Karyawan programs
dan Jaminan Pensiun yang dikelola oleh BPJS Ketenagakerjaan managed by BPJS Ketenagakerjaan to ensure long-term
untuk memastikan perlindungan finansial jangka panjang. financial protection.
Kebijakan pengelolaan pensiun di Perseroan diatur melalui The Company’s pension management policy is regulated by
Surat Keputusan Direksi No. 014/FIF/SK-DIR/HIR/X/2021 tentang Board of Directors Decree No. 014/FIF/SK-DIR/HIR/X/2021,
Kompilasi Peraturan Pengakhiran Hubungan Kerja dan Surat concerning the Compilation of Regulations on Termination
Keputusan No. 009/FIF/SK-DIR/HC/IV/2019 tentang Masa of Employment, and Decree No. 009/FIF/SK-DIR/HC/IV/2019,
Persiapan Pensiun. Kedua kebijakan ini menjadi landasan bagi concerning the Retirement Preparation Period. These two
Perseroan dalam memfasilitasi transisi karyawan menuju masa policies form the basis for the Company’s approach to facilitating
purna tugas secara lebih terencana, profesional, dan manusiawi. a more planned, professional, and humane transition for
employees into retirement.
Selain memberikan perlindungan finansial, Perseroan juga In addition to providing financial protection, the Company also
menghadirkan Program FIFPreneur - sebuah program offers the FIFPreneur Program, an empowerment program for
pemberdayaan bagi karyawan menjelang masa pensiun. Melalui employees approaching retirement. Through the FIFPreneur
program FIFPreneur, karyawan dibekali dengan serangkaian program, employees receive a series of training activities,
kegiatan pelatihan, pendampingan, dan pengembangan mentoring, and entrepreneurial skills development.
keterampilan wirausaha.
Pada tahun 2025, program persiapan pensiun (FIFPRENEUR) In 2025, the retirement preparation program (FIFPRENEUR)
telah ditawarkan kepada 18 karyawan kunci yang akan pensiun was offered to 18 key people who were due to retire that year.
di tahun tersebut. Kebijakan program pensiun Perseroan The Company’s retirement program policy is designed to help
dirancang agar setiap karyawan dapat menghadapi masa purna every employee retire with confidence, remain productive, and
tugas dengan percaya diri, tetap produktif, dan memberikan make a positive contribution to themselves and their community.
kontribusi positif bagi diri sendiri maupun lingkungan sekitar.
Sistem Pengaduan Masalah Ketenagakerjaan
Employment Issues Reporting System
Perseroan berkomitmen menciptakan lingkungan kerja The Company is committed to fostering a harmonious, open, and
yang harmonis, terbuka, dan saling menghormati dengan mutually respectful work environment by providing transparent
menyediakan mekanisme yang jelas dalam penanganan processes for addressing labor issues. Every issue is handled
masalah ketenagakerjaan. Setiap permasalahan ditangani professionally and fairly, with an emphasis on transparency,
secara profesional dan berkeadilan, dengan mengedepankan confidentiality, and constructive resolution.
prinsip transparansi, kerahasiaan, serta penyelesaian konstruktif.
Permasalahan ketenagakerjaan yang dihadapi karyawan dapat Employment issues faced by employees can be communicated
disampaikan melalui berbagai saluran yang telah disediakan, through various channels that have been provided, including:
antara lain:
1. Atasan Langsung; 1. Immediate Supervisor;
2. Divisi Human Capital; 2. Human Capital Division;
3. Forum Synergy Club; 3. Synergy Club Forum;
4. Forum Bipartit; dan 4. Bipartite Forum; and
5. Forum Tripartit. 5. Tripartite Forum.
164 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 167
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Sepanjang tahun 2025, Perseroan menerima sebanyak 127 Throughout 2025, the Company received 127 employment-
surat pengaduan terkait ketenagakerjaan. Seluruh pengaduan related complaints. All complaints were handled professionally
ditangani secara profesional melalui mekanisme yang and transparently. Of these, 98.43% of complaints have been
transparan. Dari jumlah tersebut, 98,43% pengaduan telah fully resolved; the remainder are still being processed in
diselesaikan secara tuntas, sementara sisanya masih dalam accordance with applicable procedures.
proses penanganan sesuai prosedur yang berlaku.
Hubungan Industrial
Industrial Relations
Perseroan meyakini bahwa keberhasilan perusahaan dalam The Company believes that its success in maintaining business
menjaga kelangsungan usahanya tidak lepas dari terciptanya continuity is inseparable from fostering harmonious relationships
hubungan yang harmonis dengan seluruh karyawan. Oleh with all employees. Therefore, the Company continues to foster
karena itu, Perseroan terus menumbuhkan budaya dialog, a culture of dialogue, openness, and constructive cooperation
keterbukaan, serta kerja sama yang konstruktif dalam setiap in all aspects of labor relations.
aspek hubungan ketenagakerjaan.
Dalam upaya mewujudkan hubungan industrial yang harmonis, In an effort to achieve harmonious industrial relations, the
Perseroan menugaskan Divisi Human Capital sebagai Company has assigned the Human Capital Division as the main
penanggung jawab utama dalam memastikan seluruh kebijakan party responsible for ensuring that all employment policies and
dan praktik ketenagakerjaan dijalankan sesuai dengan practices are carried out in accordance with applicable laws and
ketentuan perundang-undangan yang berlaku, termasuk regulations, including Law Number 6 of 2023 concerning the
Undang-Undang Nomor 6 Tahun 2023 tentang Penetapan Stipulation of Government Regulation in Lieu of Law Number 2
Peraturan Pemerintah Pengganti Undang-Undang Nomor 2 of 2022 concerning Job Creation into Law-Law (Job Creation
Tahun 2022 tentang Cipta Kerja menjadi Undang-Undang (UU Law) along with its implementing regulations.
Cipta Kerja) beserta peraturan pelaksanaannya.
Pada pelaksanaannya, Perseroan memastikan terselenggaranya In its implementation, the Company ensures effective two-
komunikasi dua arah yang efektif antara manajemen dan way communication between management and employees
karyawan, serta mengoptimalkan pemanfaatan teknologi untuk and optimizes technology use to strengthen interactions at
memperkuat interaksi di seluruh tingkatan organisasi. all levels of the organization.
Selain itu, Perseroan juga terus mengoptimalkan peran In addition, the Company continues to optimize the role of
Lembaga Kerja Sama (LKS) Bipartit sebagai forum komunikasi the Bipartite Cooperation Institution (LKS) as an open forum
terbuka antara manajemen dan karyawan. Pada tahun 2025, for communication between management and employees. In
keberadaan LKS Bipartit terbukti efektif dalam memfasilitasi 2025, the Bipartite Cooperation Institution proved effective
dialog sosial yang produktif dan membangun, sehingga turut in facilitating constructive social dialogue, thereby supporting
mendukung terciptanya hubungan industrial yang harmonis the creation of harmonious and equitable industrial relations.
dan berkeadilan.
Lebih lanjut, Perseroan juga menjalin sinergi yang erat dengan Furthermore, the Company established strong synergies
perusahaan-perusahaan di bawah naungan Astra Group, with companies within the Astra Group, particularly the Astra
khususnya Astra Financial Services (AFS) Group, melalui Financial Services (AFS) Group, through various collaborative
beragam kegiatan kolaborasi. Upaya ini dilakukan untuk activities. These efforts aimed to maintain harmonious industrial
menjaga keharmonisan hubungan industrial, meningkatkan relations, increase employee productivity, and encourage
produktivitas karyawan, dan mendorong pertumbuhan kinerja sustainable growth in business performance.
bisnis yang berkelanjutan.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 165
Page 168
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Laporan Pelaksanaan Inisiatif SDM Tahun 2025
Human Capital Initiative Implementation Report in 2025
Sepanjang tahun 2025, Divisi Human Capital konsisten Throughout 2025, the Human Capital Division consistently
menjalankan berbagai inisiatif strategis yang telah disusun implemented strategic initiatives developed at the start of the
sejak awal tahun sebagai langkah nyata dalam mewujudkan year as concrete steps toward achieving excellent, productive,
pengelolaan SDM yang unggul, produktif, dan berkelanjutan. and sustainable Human Capital management. The main
Program-program utama yang diimplementasikan antara lain: programs implemented by the Human Capital Division included:
1. Menerapkan model organisasi yang paling sesuai dan 1. Implementing the most appropriate organizational model
memperkuat budaya kinerja serta inovasi; and strengthening a culture of performance and innovation;
2. Mengoptimalkan pemanfaatan data dan people analytics 2. Optimizing the use of data and people analytics to improve
untuk meningkatkan efektivitas organisasi; organizational effectiveness;
3. Mengoptimalkan kontrol SDM di seluruh network Perseroan 3. Optimizing HC control across the Company’s network
melalui jabatan People Area Support; through the People Area Support position;
4. M e r a n c a n g F I F G R O U P A c a d e m y m e n j a d i 4. Designing FIFGROUP Academy to become a
Corporate University; Corporate University;
5. Meningkatkan kesejahteraan karyawan serta memperkuat 5. Improving employee welfare and strengthening the
prinsip keberagaman, kesetaraan, dan inklusi (DEI); dan principles of diversity, equality, and inclusion (DEI); and
6. Mengakselerasi roadmap digital Human Capital melalui 6. Accelerating the Human Capital digital roadmap through
optimalisasi sistem dan platform digital. the optimization of digital systems and platforms.
Rencana Fokus Pengembangan SDM Tahun 2026
Human Capital Development Focus Plan in 2026
Berdasarkan hasil evaluasi kinerja Human Capital tahun 2025 Based on the results of the 2025 Human Capital performance
dan proyeksi kebutuhan organisasi di tahun 2026, Divisi Human evaluation and projections of organizational needs in 2026,
Capital menetapkan arah strategis baru untuk memperkuat the Human Capital Division has set a new strategic direction
kapabilitas dan daya saing SDM melalui pelaksanaan beberapa to strengthen HR capabilities and competitiveness through
program pengembangan berikut: the implementation of the following development programs:
1. Menyelaraskan model organisasi yang agile untuk 1. Aligning an agile organizational model to support the speed
mendukung kecepatan adaptasi dan pencapaian of adaptation and achievement of the Company’s strategy;
strategi Perusahaan;
2. Mengembangkan people data insight untuk meningkatkan 2. Developing people data insight to enhance process
efektivitas proses dan kinerja organisasi; effectiveness and organizational performance;
3. Mengembangkan talenta dan kepemimpinan masa depan 3. Developing future talent and leadership through integrated
melalui pembelajaran yang terintegrasi dan relevan dengan learning that is relevant to business needs;
kebutuhan bisnis;
4. Memperkuat hubungan industrial melalui tata kelola yang 4. Strengthening industrial relations through effective
efektif, peningkatan engagement, dan komunikasi karyawan governance, increased engagement, and continuous
yang berkelanjutan; dan employee communication; and
5. Mengakselerasi digitalisasi Human Capital untuk 5. Accelerating the digitalization of Human Capital to improve
meningkatkan efektivitas, produktivitas, dan kualitas the effectiveness, productivity, and quality of HC services.
layanan HC.
166 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 169
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Teknologi Informasi
Information Technology
Pesatnya perkembangan teknologi dan meluasnya The rapid development of technology and widespread
digitalisasi menuntut industri pembiayaan untuk digitization require the financial industry to adapt
beradaptasi dengan cepat guna menghadirkan quickly to deliver optimal services and operational
layanan optimal serta efisiensi operasional. Perseroan efficiency. The Company views digital transformation
memandang transformasi digital sebagai langkah as a strategic step to strengthen competitiveness,
strategis untuk memperkuat daya saing, mempercepat accelerate workflows, and ensure service quality
proses kerja, serta memastikan kualitas pelayanan aligned with debtors’ needs. This initiative focuses on
yang berorientasi pada kebutuhan debitur. Inisiatif developing a digital ecosystem capable of responding
ini difokuskan pada pengembangan ekosistem digital to business needs adaptively and innovatively.
yang mampu menjawab dinamika kebutuhan bisnis
secara adaptif dan inovatif.
Sebagai wujud komitmen tersebut, Perseroan As a manifestation of this commitment, the
menempatkan keandalan sistem Teknologi Company makes the reliability of its Information
Informasi (TI) sebagai fondasi utama dalam Technology (IT) system the primary foundation of its
menghadirkan layanan yang responsif. Perseroan business-to-business (B2B) approach to providing
secara berkesinambungan meningkatkan kecepatan responsive services. The Company continuously
transaksi serta ketepatan proses bisnis. Penguatan improves transaction speed and business process
infrastruktur TI ini juga dibarengi dengan peningkatan accuracy. This strengthening of IT infrastructure is
manajemen interaksi pelanggan dan produktivitas also accompanied by improvements in customer
kerja melalui implementasi sistem yang efektif guna interaction management and productivity through
menjamin kestabilan layanan yang handal. the implementation of effective systems that ensure
service stability and reliability.
Sepanjang tahun 2025, Perseroan terus melanjutkan Throughout 2025, the Company has continued
upaya optimalisasi sistem dengan memastikan its efforts to optimize its systems by ensuring the
ketersediaan cadangan data (backup) serta availability of data backups and the readiness of
kesiapan fasilitas Disaster Recovery Center (DRC) adequate Disaster Recovery Center (DRC) facilities.
yang memadai. Selain aspek teknis, Perseroan Not only technical aspects, but the Company also
menekankan penguatan budaya ketahanan siber serta emphasizes strengthening its cyber-resilience culture
kepatuhan terhadap standar ISO 27001:2022 dan and compliance with ISO 27001:2022 and Personal
regulasi Perlindungan Data Pribadi (UU PDP) dari sisi Data Protection (PDP Law) regulations. Through the
teknologi. Melalui integrasi antara inovasi teknologi integration of technological innovation and strong
dan tata kelola yang kuat, Perseroan berkomitmen governance, the Company is committed to providing
memberikan nilai tambah yang berkelanjutan bagi sustainable added value to all stakeholders.
seluruh pemangku kepentingan.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 167
Page 170
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Struktur Organisasi Pengelola TI
IT Management Organizational Structure
Pengelolaan seluruh aspek TI Perseroan berada di bawah Management of all aspects of the Company’s IT is under the
tanggung jawab Divisi Information Technology yang responsibility of the Information Technology Division, which
dipimpin oleh Kepala Divisi Information Technology. Dalam is led by the Head of the Information Technology Division. In
pelaksanaannya, Kepala Divisi didukung oleh tim profesional carrying out their duties, the Head of Division is supported by
yang memiliki kompetensi dan keahlian sesuai dengan a team of professionals with the competence and expertise to
perkembangan teknologi terkini, guna memastikan pengelolaan keep pace with the latest technological developments, ensuring
TI berjalan efektif, aman, dan selaras dengan kebutuhan that IT management runs effectively, securely, and in line with
bisnis Perseroan. the Company’s business needs.
Profil Kepala Divisi Information Technology Profile of the Head of the Information Technology
Division
Ayni Hadi Santoso
Kepala Divisi Information Technology | Head of Information Technology Division
Usia 51 Tahun
Age 51 years old
Kewarganegaraan Indonesia
Nationality Indonesian
Dasar Pengangkatan Surat Keputusan PT. FIF No. 025/PROMO/SK-HC/IX/2020 Tanggal 15 September 2020
Legal Basis of Decree of PT. FIF No. 025/PROMO/SK-HC/IX/2020 dated September 15, 2020
Appointment
Riwayat Pendidikan Sarjana Teknologi Industri Pertanian dari Universitas Gadjah Mada, Yogyakarta (1997)
Educational Bachelor of Agricultural Industrial Technology from Gadjah Mada University, Yogyakarta (1997)
Background
Riwayat Pekerjaan • Management Trainee;
Career History • IT Operation Officer;
• IT Development Officer;
• IT Non Core Application Development Sub Dept Head;
• IT CORE Apps Development Sub Dept Head;
• Information Technology Division Head
168 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 171
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Kebijakan Tata Kelola Teknologi Informasi dan Inovasi Digital
Information Technology Governance and Digital Innovation Policy
Inovasi Digital Digital Innovation
Sepanjang tahun 2025, Perseroan terus mempercepat Throughout 2025, the Company continues to accelerate its
transformasi digital untuk memperkuat daya saing di industri digital transformation to strengthen its competitiveness in the
pembiayaan melalui pengembangan ekosistem layanan yang financing industry by developing a reliable service ecosystem.
andal. Inisiatif strategis difokuskan pada penyempurnaan Strategic initiatives focus on end-to-end refinement of digital
aplikasi digital secara end-to-end, seperti FIFGROUP Mobile applications, including FIFGROUP Mobile Customer (FIFGO) and
Customer (FIFGO) dan platform ekosistem digital terpadu other integrated digital ecosystem platforms. These applications
lainnya. Aplikasi ini hadir dengan antarmuka yang lebih feature more intuitive interfaces and stronger data integration
intuitif serta integrasi data yang lebih kuat guna memberikan to deliver an optimal, secure user experience.
pengalaman pengguna yang optimal dan aman.
Selain pengembangan aplikasi, Perseroan memperluas In addition to application development, the Company is
penerapan Data Analytics dan Artificial Intelligence (AI) untuk expanding the use of Data Analytics and Artificial Intelligence
mendukung efisiensi operasional dan analisis risiko yang lebih (AI) to improve operational efficiency and enable more accurate
akurat. Langkah ini memperkuat posisi Perseroan sebagai risk analysis. This step strengthens the Company’s position
organisasi yang adaptif terhadap perubahan perilaku konsumen as an organization that is adaptive to changes in consumer
di era digital. behavior in the digital era.
Komitmen inovasi ini juga diwujudkan melalui kolaborasi This commitment to innovation is also realized through strategic
strategis dengan mitra teknologi serta peningkatan kapabilitas collaborations with technology partners and by enhancing
SDM di bidang digital. Dengan fondasi teknologi yang kokoh Human Capital capabilities in the digital field. With a solid
dan orientasi pada kebutuhan pelanggan, Perseroan bertekad technological foundation and a focus on customer needs, the
menjadi pelopor inovasi digital yang berkelanjutan di industri Company is committed to becoming a pioneer in sustainable
pembiayaan nasional. digital innovation in the national financing industry.
Implementasi Tata Kelola TI Implementation of IT Governance
Perseroan menempatkan kepatuhan terhadap regulasi sebagai The Company prioritizes regulatory compliance in its information
prioritas utama dalam menjalankan operasional teknologi technology operations. The implementation of IT Governance
informasi. Implementasi Tata Kelola TI (IT Governance) di in the Company is carried out in accordance with the policies
Perseroan dilaksanakan selaras dengan kebijakan Otoritas of the Financial Services Authority (OJK), specifically POJK No.
Jasa Keuangan (OJK), khususnya POJK No. 4/POJK.05/2021 4/POJK.05/2021 and SEOJK No. 10/SEOJK.05/2023 regarding
dan SEOJK No. 10/SEOJK.05/2023 mengenai penerapan the application of risk management in the use of information
manajemen risiko dalam penggunaan teknologi informasi oleh technology by Non-Bank Financial Services Institutions. This
Lembaga Jasa Keuangan Non-Bank. Kepatuhan ini bertujuan compliance aims to ensure that IT use is effective, efficient,
untuk memastikan pemanfaatan TI berjalan efektif, efisien, and secure, providing added value and protection for
serta aman guna memberikan nilai tambah dan perlindungan all stakeholders.
bagi seluruh pemangku kepentingan.
Sebagai acuan teknis operasional, Perseroan mengadopsi As an operational technical reference, the Company adopts
framework internasional COBIT (Control Objectives for the international COBIT (Control Objectives for Information and
Information and Related Technologies) untuk mengelola proses Related Technologies) framework to measure IT processes
TI secara terukur, mulai dari fase perencanaan hingga evaluasi. across the planning, execution, and evaluation phases.
Selain itu, prinsip ITIL (Information Technology Infrastructure Furthermore, ITIL (Information Technology Infrastructure Library)
Library) diterapkan untuk menjamin kualitas layanan TI principles are applied to ensure the quality of IT services and
dan manajemen insiden yang terstsruktur. Sejalan dengan structured incident management. In line with the company’s
rencana strategis perusahaan, Perseroan secara konsisten strategic plan, the Company consistently strengthens internal
memperkuat kontrol internal dan mengembangkan kerangka controls and develops a comprehensive risk management
kerja manajemen risiko yang komprehensif guna menjaga framework to maintain service stability.
kestabilan layanan.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 169
Page 172
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Untuk memastikan efektivitasnya, Perseroan telah membentuk To ensure its effectiveness, the Company has established
struktur organisasi dan fungsi pengawasan yang jelas. Hal a clear organizational structure and oversight function. This
ini mencakup unit pengelola risiko TI serta unit audit internal includes an IT risk management unit and an internal audit
yang secara berkala melakukan evaluasi independen terhadap unit that periodically conducts independent evaluations of
kepatuhan kebijakan dan standar yang berlaku. Melalui tata compliance with applicable policies and standards. Through
kelola TI yang terintegrasi, Perseroan berkomitmen menjaga integrated IT governance, the Company is committed to
keseimbangan antara inovasi, keamanan, dan kepatuhan demi balancing innovation, security, and compliance to support
mendukung pertumbuhan bisnis yang berkelanjutan. sustainable business growth.
Manajemen Risiko Teknologi Informasi dan Keamanan Siber
Information Technology Risk Management and Cybersecurity
Penerapan Manajemen Risiko Teknologi Informasi (MRTI) di The implementation of Information Technology Risk
Perseroan mengacu pada POJK No. 4/POJK.05/2021 dengan Management (ITRM) in the Company refers to POJK No. 4/
sistem pengawasan yang terstruktur, mulai dari jajaran POJK.05/2021 with a structured monitoring system, ranging from
manajemen puncak hingga pimpinan TI. Dalam pelaksanaannya, top management to the IT leadership’s Board of Directors. In
Komite Pengarah IT berperan strategis dalam memberikan its implementation, the IT Steering Committee plays a strategic
arahan serta memastikan seluruh kebijakan dan inisiatif TI role in providing direction and ensuring that all IT policies
dijalankan dengan baik, konsisten, dan selaras dengan tujuan and initiatives are executed consistently and aligned with the
bisnis perusahaan. company’s business objectives.
Sebagai bagian dari mitigasi risiko operasional sesuai As part of operational risk mitigation in accordance with
dengan amanat POJK No. 4/POJK.05/2021, Perseroan POJK No. 4/POJK.05/2021, the Company operates a Disaster
mengoperasikan Disaster Recovery Center (DRC) guna Recovery Center (DRC) to ensure service continuity in the
menjamin keberlangsungan layanan jika terjadi gangguan event of a disruption to the main data center. The reliability of
pada pusat data utama. Keandalan fasilitas ini diatur secara this facility is comprehensively regulated in Guideline No. 004/
komprehensif dalam Pedoman No. 004/FIF/PEDOMAN/ICT/ FIF/PEDOMAN/ICT/VI/2024 (IT DRP). It is tested periodically
VI/2024 (IT DRP) dan diuji secara berkala melalui disaster through disaster recovery tests that cover data backup and
recovery test yang mencakup mekanisme backup data serta system transfer mechanisms. The Information Technology
pengalihan sistem. Penerapan Information Technology Disaster Disaster Recovery Plan (IT DRP) is fully integrated with the
Recovery Plan (IT DRP) ini diintegrasikan sepenuhnya dengan Business Continuity Plan (BCP) to ensure that services to
Business Continuity Plan (BCP) untuk memastikan layanan debtors and business partners continue to operate optimally
kepada debitur dan mitra bisnis tetap berjalan optimal dalam during emergencies.
situasi darurat.
Dari sisi keamanan informasi, Perseroan telah menerapkan In terms of information security, the Company has implemented
standar internasional ISO 27001:2022 sebagai bentuk the international standard ISO 27001:2022 as part of its layered
perlindungan berlapis terhadap data pelanggan. Dalam protection for customer data. In addressing cyber threats, the
menghadapi ancaman siber, Perseroan mengadopsi Cyber Company has adopted a Cyber Security Framework (CSF) and
Security Framework (CSF) yang didukung dengan audit supports it with periodic security audits to identify and mitigate
keamanan berkala untuk mengidentifikasi serta memitigasi vulnerabilities. By strengthening people, processes, and
celah kerentanan. Melalui penguatan aspek people, process, technology, the Company builds adaptive cyber resilience to
dan technology, Perseroan membangun ketahanan siber maintain stakeholder trust amid ongoing digital transformation.
(cyber resilience) yang adaptif demi menjaga kepercayaan
seluruh pemangku kepentingan di tengah transformasi digital
yang berkelanjutan.
170 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 173
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Investasi dan Pengembangan TI Tahun 2025
IT Investment and Development in 2025
Sepanjang tahun 2025, Perseroan secara konsisten Throughout 2025, the Company continued to allocate
mengalokasikan investasi strategis di bidang Teknologi strategic investments in Information Technology to strengthen
Informasi untuk memperkuat fundamental operasional sekaligus its operational fundamentals and accelerate its digital
mengakselerasi transformasi digital. Alokasi investasi ini transformation. This investment allocation focuses on enhancing
difokuskan pada penguatan arsitektur teknologi yang scalable a scalable, secure technology architecture to support growth
dan secure, guna mendukung pertumbuhan volume transaksi in business transaction volume and improve service quality
bisnis serta meningkatkan kualitas layanan kepada seluruh for all stakeholders.
pemangku kepentingan.
Fokus pengembangan utama pada tahun ini diarahkan The main focus of development this year is on discussing
pada pembahasan cetak biru modernisasi arsitektur sistem the blueprint for modernizing system architecture and cross-
dan integrasi sistem lintas platform. Investasi ini mencakup platform system integration. This investment includes improving
penyempurnaan ekosistem digital, termasuk pengembangan the digital ecosystem by developing FIFGROUP Mobile
FIFGROUP Mobile Customer (FIFGO) dan Platform ekosistem Customer (FIFGO) and an integrated digital platform, designed
digital terpadu, yang dirancang untuk memberikan pengalaman to deliver a more responsive and intuitive user experience.
pengguna yang lebih responsif dan intuitif. Selain itu, Perseroan The Company has also begun allocating investments to Data
juga mulai mengalokasikan investasi pada teknologi Data Analytics and Artificial Intelligence to improve internal workflow
Analytics dan kecerdasan buatan (Artificial Intelligence) efficiency and the accuracy of risk analysis.
untuk mendorong efisiensi proses kerja internal dan akurasi
analisis risiko.
Sebagai langkah mitigasi terhadap risiko digital, sebagian As a mitigation measure against digital risks, a significant
besar porsi investasi juga dialokasikan untuk penguatan sistem portion of investments is also allocated to strengthening
keamanan siber. Hal ini mencakup implementasi teknologi cybersecurity systems. This includes implementing information
keamanan informasi dan pembaruan infrastruktur guna security technologies and upgrading infrastructure to ensure
memastikan integritas data debitur serta keberlangsungan the integrity of debtor data and reliable business continuity.
operasional bisnis yang andal. Melalui investasi yang terukur Through measured, targeted investments, the Company is
dan terarah, Perseroan berkomitmen membangun ekosistem committed to building a technology ecosystem that delivers
teknologi yang mampu memberikan nilai tambah jangka long-term value for the Company and its customers.
panjang bagi perusahaan dan pelanggan.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 171
Page 174
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Realisasi Program Kerja TI Tahun 2025
Realization of The 2025 IT Work Program
Pada tahun 2025, Divisi IT telah berhasil merealisasikan seluruh In 2025, the IT Division successfully executed all of its strategic
rencana kerja strategis yang berfokus pada pengembangan work plans focused on integrated system development,
system terintegrasi, stabilitas operasional, dan penguatan operational stability, and strengthening information security. All
keamanan informasi. Seluruh program yang telah ditetapkan previously established programs were successfully completed
sebelumnya berhasil diselesaikan dengan baik dan sesuai on time. One of the main achievements was the launch of
dengan target waktu yang ditentukan. Salah satu pencapaian the FIFGROUP Mobile Customer (FIFGO) application and
utama adalah melakukan peluncuran Aplikasi FIFGROUP the adoption of new technology to deliver more adaptive
Mobile Customer (FIFGO) dan adopsi teknologi baru yang applications that support the company’s growth strategy.
memungkinkan penyediaan aplikasi yang lebih adaptif dalam On the other hand, the commitment to maintaining service
mendukung strategi pertumbuhan perusahaan. Di sisi lain, stability was demonstrated by optimal system availability,
komitmen dalam menjaga stabilitas layanan ditunjukkan strengthened backup procedures, and successful disaster
melalui ketersediaan sistem yang optimal, termasuk penguatan recovery simulations.
prosedur backup dan keberhasilan pelaksanaan simulasi
pemulihan bencana.
Selain penguatan infrastruktur, perusahaan juga memberikan In addition to strengthening infrastructure, the company pays
perhatian besar pada aspek keamanan siber dengan close attention to cybersecurity by enhancing system protection
meningkatkan perlindungan sistem serta secara rutin and regularly conducting training programs for employees to
menyelenggarakan program edukasi bagi karyawan untuk build a culture of information security awareness. In line with
membangun budaya sadar keamanan informasi. Sejalan dengan this, all IT processes throughout 2025 have been ensured to
hal tersebut, seluruh proses kerja TI di sepanjang tahun 2025 comply with applicable regulations, including the Personal Data
telah dipastikan selaras dengan regulasi yang berlaku, seperti Protection Law (PDP Law) and OJK regulations on Information
Undang-Undang Perlindungan Data Pribadi (UU PDP) dan Technology Risk Management, to maintain compliance and
Peraturan OJK terkait Manajemen Risiko Teknologi Informasi, good corporate governance. To conclude the series of work
guna menjaga kepatuhan dan tata kelola perusahaan yang baik. programs, personnel competency development has also been
Sebagai penutup rangkaian program kerja, pengembangan achieved through various training programs and technology
kompetensi personel juga telah dilaksanakan melalui benchmarking to ensure the readiness of Human Capital
berbagai program pelatihan dan benchmarking teknologi to operate the latest technology. This realization reflects
untuk memastikan kesiapan sumber daya manusia dalam the company’s dedication to building a solid, competitive
mengoperasikan teknologi terkini. Realisasi ini mencerminkan technological foundation to address future challenges.
dedikasi perusahaan dalam membangun fondasi teknologi
yang kokoh dan kompetitif untuk menghadapi tantangan di
masa depan.
172 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 175
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Rencana Kerja TI Tahun 2026
IT Work Plan for 2026
Sebagai kelanjutan dari strategi transformasi digital, Divisi As a continuation of the digital transformation strategy,
Teknologi Informasi telah menyiapkan berbagai breakthrough the Information Technology Division has prepared various
initiatives untuk tahun 2026 yang berorientasi pada peningkatan breakthrough initiatives for 2026 that are oriented towards
kinerja operasional, penguatan keamanan data, dan akselerasi improving operational performance, strengthening data security,
inovasi layanan. Adapun inisiatif tersebut mencakup: and accelerating service innovation. These initiatives include:
1. Inovasi dan Otomatisasi Proses: Menerapkan teknologi 1. Process Innovation and Automation: Implementing new
baru seperti AI dan RPA untuk meningkatkan efisiensi kerja, technologies such as AI and RPA to improve work efficiency,
mempercepat proses bisnis, serta mendukung pengambilan accelerate business processes, and support data-driven
keputusan berbasis data; decision-making;
2. Keandalan dan Keberlanjutan Layanan: Memastikan 2. Service Reliability and Sustainability: Ensuring system
ketersediaan sistem melalui pemeliharaan aset teknologi availability through regular maintenance of technology
secara berkala dan pelaksanaan uji coba pemulihan assets and implementation of disaster recovery plans (DRP)
bencana (DRP) untuk menjamin keberlangsungan layanan; to guarantee service continuity;
3. Penguatan Keamanan Informasi: Meningkatkan 3. Information Security Enhancement: Improving corporate
perlindungan data perusahaan dan membangun budaya data protection and building a cybersecurity awareness
sadar keamanan siber bagi seluruh karyawan sesuai dengan culture for all employees in accordance with applicable
standar keamanan yang berlaku; security standards;
4. Tata Kelola dan Kepatuhan TI: Memastikan seluruh proses 4. IT Governance and Compliance: Ensuring all IT work
kerja TI selaras dengan strategi bisnis perusahaan serta processes are aligned with the company’s business strategy
mematuhi regulasi pemerintah, termasuk perlindungan and comply with government regulations, including personal
data pribadi dan manajemen risiko; dan data protection and risk management; and
5. Pengembangan Kapabilitas SDM: Meningkatkan 5. Human Capital Capability Development: Improving the
kompetensi personel TI melalui pelatihan dan competence of IT personnel through training and talent
pengembangan talenta di bidang teknologi digital untuk development in the field of digital technology to support
mendukung kebutuhan inovasi perusahaan. the company’s innovation needs.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 173
Page 176
174 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 177
Analisis
Pembahasan
Manajemen
Management Discussion and Analysis
05
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 175
Page 178
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Perkembangan Ekonomi Global
Global Economic Development
Pertumbuhan ekonomi global sepanjang 2025 tetap moderat akibat
ketidakpastian moneter yang berlanjut dan perlambatan perdagangan di
berbagai kawasan. Meski menghadapi tekanan eksternal, ekonomi domestik
Indonesia menunjukkan ketahanan yang kuat dengan sektor jasa keuangan
yang tetap stabil, sementara industri pembiayaan menghadapi perlambatan
pada segmen otomotif namun melakukan diversifikasi untuk menjaga
pertumbuhan dan mendukung stabilitas ekonomi secara lebih luas.
Global economic growth throughout 2025 remained moderate due to continued monetary
uncertainty and a slowdown in trade in various regions. Despite facing external pressures,
Indonesia’s domestic economy showed strong resilience, with the financial services sector
remaining stable. At the same time, the financing industry experienced a slowdown in the
automotive segment but diversified to maintain growth and support broader economic stability.
Tahun 2025 masih menjadi periode yang berat bagi banyak The year 2025 continued to be a difficult period for many
negara di berbagai kawasan, seiring dengan berkembangnya countries in various regions, as several global risks and
sejumlah risiko dan tantangan global. Pertumbuhan ekonomi challenges developed. Overall, global economic growth has
dunia secara keseluruhan direvisi lebih rendah, berkisar antara been revised downward to 2.3%-3.2% (year-on-year), and
2,3%–3,2% (yoy), dan menurut laporan Global Economic according to the World Bank’s Global Economic Prospects
Prospects dari World Bank, hampir 70% ekonomi dunia report, nearly 70% of the world’s economies have had their
mengalami pemangkasan proyeksi pertumbuhan. Hal ini growth projections cut. This shows that the global slowdown
menunjukkan bahwa perlambatan global tidak terbatas pada is not confined to a single region but is widespread, affecting
satu kawasan, melainkan bersifat luas dan berdampak pada various economic sectors.
berbagai sektor ekonomi.
Selain mengalami perlambatan pertumbuhan, sejumlah faktor In addition to slowing growth, some external factors are also
eksternal turut menekan perekonomian dunia. Aktivitas putting pressure on the global economy. International trade
perdagangan internasional melambat akibat proteksionisme activity has slowed due to protectionism and trade policy
dan ketidakpastian kebijakan perdagangan yang diterapkan uncertainty implemented by several countries, narrowing
oleh sejumlah negara, sehingga mempersempit ruang export opportunities and disrupting global supply chains.
ekspor dan mengganggu rantai pasok global. Selain itu, arus Furthermore, international investment flows have weakened
investasi internasional juga melemah karena meningkatnya due to heightened geopolitical risks and higher cost of capital,
risiko geopolitik dan biaya modal yang lebih tinggi sehingga limiting real-sector expansion in many countries. On the other
membatasi ekspansi sektor riil di banyak negara. Di sisi lain, hand, inflationary pressures persist across many countries
tekanan inflasi tetap dirasakan di sejumlah negara akibat due to rising energy and commodity prices. However, inflation
kenaikan harga energi dan komoditas, meskipun tren inflasi trends are beginning to slow, giving central banks room to
mulai menunjukkan perlambatan sehingga memberi ruang adjust monetary policy carefully.
bagi bank sentral untuk menyesuaikan kebijakan moneter
secara hati-hati.
Dalam konteks negara maju, prospek pertumbuhan beberapa In developed countries, the growth prospects of several major
negara utama juga menunjukkan perlambatan. Di Amerika economies are also slowing. In the United States (US) and the
Serikat (AS) dan Kawasan Euro, tekanan ekonomi datang Eurozone, economic pressure stems from weakening domestic
176 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 179
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
dari melemahnya konsumsi dan investasi domestik, ketatnya consumption and investment, tight benchmark interest rates,
suku bunga acuan, serta turunnya permintaan eksternal akibat and declining external demand amid the slowdown in global
perlambatan perdagangan global. Untuk tahun 2025, Produk trade. For 2025, Gross Domestic Product (GDP) in the Eurozone
Domestik Bruto (PDB) di Kawasan Euro diperkirakan tumbuh was expected to grow by around 1.0%–1.3% (yoy), which was
sekitar 1,0%–1,3% (yoy), lebih moderat dibanding dekade more moderate than in the previous decade, while the US was
sebelumnya, sementara AS menghadapi tekanan tambahan expected to face additional pressure from high interest rates
dari suku bunga tinggi dan meningkatnya biaya pembiayaan, and rising financing costs, with annual growth projected at
dengan proyeksi pertumbuhan tahunan sekitar 1,8%–2,0% (yoy), around 1.8%–2.0% (yoy), although certain quarters recorded
meskipun beberapa kuartal tertentu mencatat pertumbuhan fairly high growth of up to 3.3% (annualized).
cukup tinggi hingga 3,3% (annualized).
Dalam merespons perlambatan ekonomi yang dihadapi, The In response to the economic slowdown, the US Federal
Federal Reserve (The Fed) AS mempertahankan suku bunga Reserve (Fed) has maintained high benchmark interest
acuan di level tinggi guna menahan inflasi, sementara European rates to curb inflation, while the European Central Bank
Central Bank (ECB) tetap berhati-hati dalam menurunkan (ECB) remains cautious about lowering interest rates, given
tingkat bunga dengan mempertimbangkan ketidakpastian economic uncertainty and the risk of stagnation. This more
ekonomi dan risiko stagnasi. Kebijakan moneter yang lebih prudent monetary policy reflects the challenges that developed
berhati-hati ini mencerminkan tantangan negara-negara maju countries face in balancing inflationary pressures with the need
dalam menyeimbangkan tekanan inflasi dengan kebutuhan to boost real-sector growth.
mendorong pertumbuhan sektor riil.
Di sisi lain, negara-negara berkembang tetap menjadi On the other hand, developing countries remain major
kontributor utama terhadap pertumbuhan ekonomi global, contributors to global economic growth, although their growth
meskipun momentum pertumbuhan mereka menurun momentum has slowed compared to the previous decade. This
dibanding dekade sebelumnya. Perlambatan ini mencerminkan slowdown reflects the limited space for developing countries to
keterbatasan ruang bagi negara berkembang untuk mengejar pursue catch-up growth as structural and external factors weigh
ketertinggalan (catch-up growth) karena faktor struktural dan on the pace of expansion. High dependence on commodity
eksternal menekan laju ekspansi. Ketergantungan tinggi pada exports, fluctuations in energy and raw material prices,
ekspor komoditas, fluktuasi harga energi dan bahan mentah, limited productive investment, and volatility in international
keterbatasan investasi produktif, serta volatilitas aliran modal capital flows are the main factors affecting macroeconomic
internasional menjadi faktor utama yang memengaruhi stabilitas stability. These conditions confirm that growth in developing
makroekonomi. Kondisi ini menegaskan bahwa pertumbuhan countries is more vulnerable to global shocks, underscoring
di negara berkembang lebih rentan terhadap guncangan the importance of economic diversification, productivity
global, sehingga upaya diversifikasi ekonomi, peningkatan enhancement, and structural reforms to maintain medium- to
produktivitas, dan reformasi struktural menjadi penting long-term growth momentum.
untuk menjaga momentum pertumbuhan jangka menengah
hingga panjang.
Berbeda dengan pola suku bunga di negara maju, sebagian In contrast to interest rate patterns in developed countries, most
besar bank sentral di negara berkembang mengambil central banks in developing countries have taken monetary
langkah pelonggaran moneter untuk menjaga likuiditas dan easing measures to maintain liquidity and support domestic
mendukung pertumbuhan domestik. Di Indonesia, Bank growth. In Indonesia, Bank Indonesia (BI) has carefully adjusted
Indonesia (BI) menyesuaikan BI Rate secara hati-hati dengan the BI Rate to lower financing costs and expand credit, including
tujuan menurunkan biaya pembiayaan dan mendorong kredit, through the multifinance industry. Throughout 2025, the BI
termasuk melalui industri multifinance. Sepanjang tahun Rate gradually declined from 5.75% at the beginning of the
2025, BI Rate turun secara bertahap dari 5,75% pada awal year to 4.75% in December 2025, while interest rates for
tahun menjadi 4,75% per Desember 2025, sementara suku deposit facilities and lending facilities were 3.75% and 5.50%,
bunga untuk fasilitas simpanan (Deposit Facility) dan pinjaman respectively. This policy is designed to maintain liquidity,
(Lending Facility) masing-masing berada di 3,75% dan 5,50%. reduce financing costs, and support credit growth and domestic
Kebijakan ini dirancang untuk menjaga likuiditas, menurunkan consumption, while remaining vigilant to the risks of inflation
biaya pembiayaan, serta mendukung pertumbuhan kredit dan and external volatility.
konsumsi domestik, sambil tetap mewaspadai risiko inflasi dan
volatilitas eksternal.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 177
Page 180
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
6
4,5
3
2025 Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 2026
United States Interest Rate (%) Indonesia Interest Rate (%) Euro Area Interest Rate (%)
Sumber | Source:
https://id.tradingeconomics.com/united-states/interest-rate#
Tren BI Rate 2025 | 2025 BI Rate Trend
6,00
5,75% 5,75% 5,75%
5,75
5,50% 5,50%
5,50
BI Rate (%)
5,25%
5,25
5,00%
5,00
4,75% 4,75% 4,75%
4,75
4,50
Jan Feb Mar May Jun Jul Aug Sep Oct Dec
Tanggal
No. BI Rate
Date
1 17 Desember 2025 4.75 %
December 17, 2025
2 19 November 2025 4.75 %
November 19, 2025
3 22 Oktober 2025 4.75 %
October 22, 2025
4 17 September 2025 4.75 %
September 17, 2025
178 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 181
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Tanggal
No. BI Rate
Date
5 20 Agustus 2025 5.00 %
August 20, 2025
6 16 Juli 2025 5.25 %
July 16, 2025
7 18 Juni 2025 5.50 %
June 18, 2025
8 21 Mei 2025 5.50 %
May 21, 2025
9 23 April 2025 5.75 %
April 23, 2025
10 19 Maret 2025 5.75 %
March 19, 2025
11 19 Februari 2025 5.75 %
February 19, 2025
12 15 Januari 2025 5.75 %
January 15, 2025
Sumber: Bank Indonesia
Source: Bank Indonesia
Keputusan pelonggaran moneter didasari pada asumsi bahwa The decision to ease monetary policy was based on the
inflasi domestik tetap terkendali sesuai target BI periode assumption that domestic inflation would remain under control
2025–2026, yaitu 2,5%±1%. Dengan suku bunga acuan yang in line with BI’s target for the 2025–2026 period, of 2.5%±1%.
lebih rendah, diharapkan biaya pembiayaan menurun dan With lower benchmark interest rates, it is hoped that financing
likuiditas meningkat, sehingga kredit dan pembiayaan termasuk costs will decrease and liquidity will increase, enabling credit
melalui industri multifinance dapat tumbuh lebih optimal. and financing, including through the multifinance industry, to
Namun demikian, sektor otomotif yang menjadi salah satu pilar grow more optimally. However, the automotive sector, which
utama pembiayaan kendaraan terus mengalami perlambatan is one of the main pillars of vehicle financing, continues to
hingga penghujung tahun 2025. Kondisi ini pada akhirnya experience a slowdown through the end of 2025. This condition
menekan permintaan kredit otomotif dan menuntut perusahaan ultimately puts pressure on demand for automotive credit. It
pembiayaan untuk menyesuaikan strategi portofolio, melakukan requires financing companies to adjust their portfolio strategies,
diversifikasi produk, serta mengoptimalkan segmen pembiayaan diversify their products, and optimize other financing segments
lain agar pertumbuhan bisnis tetap terjaga in order to maintain business growth.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 179
Page 182
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Perkembangan Ekonomi Nasional dan
Industri Pembiayaan di Indonesia
National Economy and the Development of the Financing Industry
Sepanjang tahun 2025, fondasi makroekonomi Indonesia Throughout 2025, Indonesia’s macroeconomic fundamentals
tetap terjaga dengan baik meski dihadapkan pada tantangan were well-maintained despite challenges posed by moderate
pertumbuhan ekonomi global yang bergerak moderat akibat global economic growth amid monetary uncertainty and a
ketidakpastian moneter serta perlambatan perdagangan slowdown in international trade. According to Statistics
internasional. Menurut Badan Pusat Statistik (BPS), pada kuartal Indonesia (BPS), in the third quarter of 2025, Indonesia’s
III/2025 perekonomian Indonesia tumbuh 5,04% (yoy) ditopang economy grew by 5.04% (yoy), supported by household
oleh konsumsi rumah tangga, ekspor barang dan jasa, investasi, consumption, exports of goods and services, investment, and
serta membaiknya belanja pemerintah. Disamping itu, bauran improved government spending. Furthermore, a responsive
kebijakan fiskal dan moneter yang responsif turut meredam mix of fiscal and monetary policies helped mitigate global
tekanan global terhadap perekonomian nasional. pressures on the national economy.
Meski menunjukkan resiliensi, dinamika pasar keuangan Despite displaying resilience, the dynamics of the domestic
domestik masih dipengaruhi sentimen eksternal. Nilai tukar financial market were still influenced by external sentiment. The
Rupiah bergerak fluktuatif sepanjang tahun, sempat melemah rupiah exchange rate fluctuated throughout the year, weakening
hingga Rp16.802 per dolar AS pada April 2025 sebelum to Rp16,802 per US dollar in April 2025 before regaining stability.
kembali stabil. Per 21 Oktober 2025, Rupiah menguat ke level As of October 21, 2025, the Rupiah strengthened to Rp16,585
Rp16.585 per dolar AS atau naik 0,45% (ptp) dibandingkan per US dollar, an increase of 0.45% (ptp) compared to the end
akhir September 2025. Pergerakan tersebut mencerminkan of September 2025. This movement reflects an improvement
perbaikan persepsi risiko dan normalisasi tekanan global. in risk perception and the normalization of global pressures.
Menuju penghujung tahun 2025, tekanan inflasi domestik Towards the end of 2025, domestic inflationary pressures
tetap terkelola dengan baik, sebagaimana tercermin dari were well managed, as reflected in the September 2025 CPI
inflasi IHK per September 2025 yang berada pada level 2,19% inflation rate of 2.19% (yoy), in line with core inflation, which
(yoy), selaras dengan inflasi inti yang mencatat angka yang also recorded the same figure. This price stability indicates
sama. Stabilitas harga ini mengindikasikan bahwa tekanan that demand pressures are being held in check and that public
permintaan yang terjaga serta ekspektasi inflasi masyarakat inflation expectations are stable, encouraging BI to maintain an
yang stabil sehingga mendorong BI untuk mempertahankan accommodative monetary policy and ensure the effectiveness
kebijakan moneter yang akomodatif dan memastikan efektivitas of interest rate cuts as a catalyst for economic activity without
pelonggaran suku bunga sebagai pendorong aktivitas ekonomi risking overheating.
tanpa menimbulkan risiko overheating.
Sejalan dengan perbaikan stabilitas makroekonomi tersebut, In line with this improvement in macroeconomic stability, public
tingkat optimisme masyarakat juga menguat. Survei Konsumen optimism has also strengthened. Bank Indonesia’s Consumer
Bank Indonesia mencatat Indeks Keyakinan Konsumen (IKK) Survey recorded a Consumer Confidence Index (IKK) of 121.2
sebesar 121,2 dan Indeks Kondisi Ekonomi Saat Ini (IKE) and a Current Economic Conditions Index (IKE) of 109.1 in
sebesar 109,1 pada Oktober 2025. Kenaikan kedua indikator October 2025. The increase in these two indicators reflects
ini menunjukkan persepsi yang semakin positif terhadap kondisi a more positive perception of economic conditions, which, in
ekonomi, sekaligus menjadi faktor pendukung keberlanjutan turn, supports the sustainability of household consumption.
konsumsi rumah tangga.
Tren stabilisasi tersebut juga tercermin pada berbagai indikator This stabilization trend is also evident in various other economic
ekonomi lainnya, termasuk Indeks Manufaktur (PMI) Indonesia indicators, including Indonesia’s Manufacturing Index (PMI),
yang secara konsisten berada pada level ekspansif dengan which has consistently at an expansive level with an average of
rerata 52,5 sepanjang Januari–September 2025. Capaian 52.5 throughout January–September 2025. This achievement
180 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 183
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
tersebut mengindikasikan bahwa aktivitas industri tetap indicates that industrial activity continues to grow despite the
bertumbuh meskipun di tengah perlambatan permintaan global. slowdown in global demand.
Sementara itu cadangan devisa Indonesia juga berada pada Meanwhile, Indonesia’s foreign exchange reserves were also
level yang kuat, mencapai USD138 miliar pada Oktober 2025 at a strong level, reaching USD138 billion in October 2025,
atau setara pembiayaan 6,3 bulan impor dan jauh di atas standar equivalent to 6.3 months of imports and well above the
kecukupan internasional. Sedangkan neraca perdagangan international adequacy standard. Meanwhile, the trade balance
membukukan surplus berkelanjutan dengan akumulasi recorded a sustained surplus, totalling USD32.1 billion through
sebesar USD32,1 miliar hingga kuartal III/2025, didorong oleh the third quarter of 2025, driven by exports of key commodities
ekspor komoditas utama seperti batu bara, CPO, dan logam such as coal, CPO, and processed metals. At the same time, tax
olahan. Pada saat yang sama, penerimaan pajak menunjukkan revenue showed improvement, with realization reaching 82%
perbaikan dengan realisasi mencapai 82% dari target APBN of the state budget target as of October 2025, reflecting the
per Oktober 2025, mencerminkan pemulihan aktivitas ekonomi recovery of economic activity and increased tax compliance.
dan meningkatnya kepatuhan perpajakan.
Dari sisi ketenagakerjaan, pasar tenaga kerja juga menunjukkan In terms of employment, the labor market also showed
perbaikan dengan Tingkat pengangguran terbuka (TPT) turun improvement with the open unemployment rate (TPT)
menjadi 5,27% per Agustus 2025, didukung oleh peningkatan declining to 5.27% as of August 2025, supported by increased
penyerapan tenaga kerja di sektor jasa, industri pengolahan, employment in the service, manufacturing, and construction
dan konstruksi. Sementara itu, tingkat kemiskinan menurun sectors. On the other hand, the poverty rate has decreased to
ke 9,24% berkat stabilitas harga pangan, penyaluran bantuan 9.24% due to stable food prices, more targeted social assistance
sosial yang lebih tepat sasaran, serta meningkatnya pendapatan distribution, and higher income for low-income groups.
kelompok berpenghasilan rendah.
Konsistensi berbagai indikator tersebut mulai dari aspek PMI, The consistency of various indicators, ranging from the PMI,
cadangan devisa, surplus perdagangan, penerimaan fiskal, foreign exchange reserves, trade surplus, and fiscal revenue
hingga perbaikan indikator sosial, cukup menegaskan bahwa to improvements in social indicators, clearly confirms that the
ketahanan ekonomi nasional sepanjang tahun ini berada national economy has remained strong throughout the year. This
pada level yang kuat. Fondasi ini menjadi modal utama bagi foundation is the main capital for sustaining domestic growth
keberlanjutan pertumbuhan domestik di tengah tekanan amid external pressures and high global volatility.
eksternal dan volatilitas global yang masih tinggi.
Tinjauan Industri Pembiayaan dan Sektor Otomotif
Overview of the Financing Industry and the Automotive Sector
Berbagai perbaikan yang terjadi pada level makro belum Various macro-level improvements have not been fully reflected
sepenuhnya tercermin pada kinerja sektor keuangan dalam in the performance of the domestic financial sector, particularly
negeri, khususnya industri pembiayaan. Tahun 2025 masih the financing industry. In 2025, the financing industry continued
menjadi tahun yang berat bagi industri pembiayaan karena to face challenges due to a slowdown, mainly driven by a
masih mengalami perlambatan, terutama akibat kontraksi pada contraction in automotive financing, the largest segment of
pembiayaan otomotif sebagai segmen terbesar dalam portofolio financing companies’ portfolios.
perusahaan pembiayaan.
Penurunan daya beli masyarakat serta meningkatnya kehati- The decline in people’s purchasing power and increased
hatian konsumen dalam melakukan pengeluaran besar consumer caution in making large expenditures weakened
menyebabkan penjualan kendaraan bermotor melemah motor vehicle sales throughout 2025. This condition directly
sepanjang 2025. Kondisi ini memberikan dampak langsung impacted the slowdown in financing receivables growth and
terhadap perlambatan pertumbuhan piutang pembiayaan dan put pressure on the operating income of financing companies,
menekan pendapatan operasional perusahaan pembiayaan which are highly dependent on the automotive segment. Based
yang selama ini sangat bergantung pada segmen otomotif. on data from the Indonesian Motor Vehicle Industry Association
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 181
Page 184
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Berdasarkan data Gabungan Industri Kendaraan Bermotor (GAIKINDO), new car sales on a wholesale basis in the January-
Indonesia (GAIKINDO), penjualan mobil baru secara wholesales December 2025 period were recorded at 803,687 units, a
pada periode Januari–Desember 2025 tercatat sebanyak decline of 7.2% compared to the same period in the previous
803.687 unit, atau turun 7,2% dibandingkan periode yang sama year, which reached 865,723 units.
tahun sebelumnya yang mencapai 865.723 unit.
Namun demikian, pasar otomotif nasional tidak sepenuhnya However, the national automotive market has not completely
melemah. Asosiasi Industri Sepeda Motor Indonesia (AISI ) slowed down. The Indonesian Motorcycle Industry Association
mencatat bahwa distribusi domestik sepeda motor sepanjang (AISI) noted that domestic motorcycle distribution from January
Januari–Desember 2025 masih relatif stabil dengan total to December 2025 was relatively stable, with total sales of
penjualan 6.412.769 unit, tumbuh 1,3% dibandingkan periode 6,412,769 units, a 1.3% increase compared to the same period
yang sama tahun sebelumnya. Kinerja yang relatif terjaga the previous year. The relatively stable performance in the
pada segmen roda dua ini membantu menahan tekanan two-wheeler segment helped the financing industry withstand
lebih dalam terhadap industri pembiayaan, meskipun secara further pressure, although overall demand for new financing
keseluruhan permintaan pembiayaan baru tetap berada pada continued to slow.
tren yang melambat.
Lesunya kinerja sektor otomotif turut memengaruhi penyaluran The slow performance of the automotive sector also affected
pembiayaan baru sepanjang 2025. Berdasarkan data OJK, the distribution of new financing throughout 2025. Based on
piutang pembiayaan perusahaan multifinance nasional tercatat FSA data, the financing receivables of national multifinance
tumbuh tipis sebesar 1,09% (yoy), mencapai Rp506,82 triliun companies recorded a slight growth of 1.09% (yoy), reaching
per November 2025. Pertumbuhan ini sebagian besar didorong Rp506.82 trillion as of November 2025. This growth was largely
oleh pembiayaan modal kerja, yang meningkat 8,99% dibanding driven by working capital financing, which increased by 8.99%
tahun sebelumnya. Meski pertumbuhan pembiayaan relatif compared to the previous year. Although financing growth was
stagnan, namun kualitas portofolio industri tetap terjaga, relatively stagnant, the quality of the industry’s portfolio was
tercermin dari rasio Non-Performing Financing (NPF) gross stable, as reflected in the gross Non-Performing Financing
sebesar 2,44% dan NPF net sebesar 0,85%. (NPF) ratio of 2.44% and the net NPF of 0.85%.
Dari sisi permodalan, gearing ratio industri tetap berada In terms of capital, the industry’s gearing ratio stood at a very
pada level yang sangat konservatif, yaitu sekitar 2,17–2,24 conservative level of around 2.17–2.24 times, well below the
kali, jauh di bawah batas maksimum regulasi sebesar 10 kali. regulatory maximum limit of 10 times. This condition reflects
Kondisi tersebut mencerminkan kehati-hatian pelaku industri the caution of multifinance industry players in maintaining
multifinance dalam menjaga kesehatan keuangan di tengah financial health amid weak demand for new financing, while also
lemahnya permintaan pembiayaan baru, sekaligus menunjukkan demonstrating the sector’s structural resilience amid pressure
ketahanan struktural sektor ini meskipun berada dalam tekanan from the automotive industry cycle.
siklus industri otomotif.
Sebagai tindak lanjut untuk menjaga stabilitas dan As a follow-up to maintain stability and support the momentum
mendukung momentum pemulihan, Pemerintah dan OJK tetap of recovery, the Government and FSA continue to maintain
mempertahankan fleksibilitas ketentuan uang muka (Down flexibility in the down payment (DP) requirements for motor
Payment/”DP”) pembiayaan kendaraan bermotor, termasuk vehicle financing, including relaxing the minimum DP for certain
pelonggaran DP minimum bagi kendaraan tertentu yang vehicles considered to have relatively lower risk. In addition,
dianggap memiliki risiko relatif lebih rendah. Selain itu, OJK FSA encourages the strengthening of risk management through
mendorong penguatan manajemen risiko melalui implementasi the implementation of good corporate governance, as well as
tata kelola perusahaan yang baik, serta peningkatan kualitas improving the quality of digital services in financing companies.
layanan digital pada perusahaan pembiayaan.
Di sisi lain, berbagai stimulus fiskal pada sektor-sektor prioritas On the other hand, various fiscal stimuli in priority sectors
serta kebijakan stabilisasi suku bunga diyakini turut membantu and interest rate stabilization policies are believed to have
menjaga minat pembiayaan, meskipun dampaknya belum helped maintain financing interest, although their impact has
sepenuhnya mampu mengimbangi perlambatan pada sektor not been able to fully offset the slowdown in the automotive
otomotif. Selain itu, penguatan kerangka regulasi melalui sector. Furthermore, the strengthening of the regulatory
penerapan POJK 48/2024 tentang Tata Kelola yang Baik bagi framework through the implementation of POJK 48/2024
182 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 185
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Lembaga Pembiayaan serta sejumlah kebijakan pelonggaran on Good Governance for Financing Institutions and several
seperti penyesuaian ketentuan Down Payment (DP) untuk relaxation policies, such as adjustments to the Down Payment
pembiayaan kendaraan dan perluasan akses pembiayaan (DP) provisions for vehicle financing and the expansion of
produktif turut memberikan ruang bagi industri untuk menjaga access to productive financing, also provided opportunities
momentum intermediasi di tengah tekanan ekonomi. for the industry to maintain its intermediation momentum amid
economic pressures.
Sejumlah kebijakan pelonggaran dan penguatan regulasi These easing and regulatory strengthening policies are
tersebut diharapkan dapat menjadi fondasi yang lebih kuat bagi expected to provide a stronger foundation for the recovery and
pemulihan dan akselerasi pertumbuhan industri pembiayaan the acceleration of the financing industry’s growth in the coming
pada tahun-tahun mendatang, terutama ketika daya beli years, especially as consumer purchasing power improves and
konsumen mulai membaik dan aktivitas sektor riil kembali real-sector activity shows a more balanced recovery.
menunjukkan pemulihan yang lebih merata.
Kebijakan Strategis Tahun 2025
Strategic Policy for 2025
Sepanjang tahun 2025, FIFGROUP mengarahkan kebijakan Throughout 2025, FIFGROUP has directed its strategic policies
strategisnya pada penguatan fundamental bisnis serta towards strengthening business fundamentals and creating
penciptaan sumber pertumbuhan baru yang berkelanjutan. new sources of sustainable growth. This strategy focuses on
Strategi ini difokuskan pada optimalisasi kinerja portofolio optimizing the performance of the existing financing portfolio,
pembiayaan eksisting, penguatan dominasi pasar pembiayaan strengthening Honda’s dominance in the two-wheeled vehicle
roda dua (2W) Honda, peningkatan loyalitas konsumen (2W) financing market, increasing customer loyalty through
melalui customer retention, serta pengembangan segmen customer retention, and developing the microfinancing segment
microfinancing sebagai engine of growth baru bagi Perseroan. as a new engine of growth for the Company.
Pada lini pembiayaan roda dua baru (FIFASTRA), Perseroan In the new two-wheeler financing line (FIFASTRA), the Company
secara konsisten mempertahankan posisi dominan di tengah consistently maintains its dominant position amid increasingly
kompetisi yang semakin intensif melalui penguatan kolaborasi intense competition by strengthening collaboration with the
dengan Astra Honda Value Chain serta penerapan strategi Astra Honda Value Chain and implementing a priority dealer
priority dealer untuk memaksimalkan potensi pasar. Pendekatan strategy to maximize market potential. This approach is not
ini tidak hanya berorientasi pada pertumbuhan volume only oriented towards financing volume growth, but also on
pembiayaan, namun juga pada peningkatan kualitas portofolio improving portfolio quality and performance sustainability.
dan keberlanjutan kinerja.
Sementara itu, pada lini pembiayaan roda dua bekas On the other hand, in the used two-wheeler financing line
(DANASTRA), strategi diarahkan pada peningkatan customer (DANASTRA), the strategy is directed at increasing customer
retention melalui pemanfaatan data analytics guna retention through the use of data analytics to deliver more
menghadirkan penawaran yang lebih tepat sasaran dan relevan targeted and relevant offers to debtor profiles. The optimization
dengan profil debitur. Optimalisasi jaringan sebagai point of of the network as a point of sales is also continuously
sales juga terus diperkuat untuk memperluas basis pelanggan strengthened to expand the customer base and increase loyalty,
dan meningkatkan loyalitas, sehingga mendukung pertumbuhan thereby supporting more productive and measurable growth.
yang lebih produktif dan terukur.
Di sisi lain, segmen pembiayaan mikro (FINATRA) terus Moreover, the micro financing segment (FINATRA) continues
dikembangkan sebagai sumber pertumbuhan baru Perseroan. to be developed as a new source of growth for the Company.
Penguatan tersebut dilakukan melalui penyempurnaan proses This strengthening is done through comprehensive business
bisnis secara menyeluruh, khususnya dalam peningkatan process improvements, particularly in enhancing collateral
kualitas penilaian agunan, sentralisasi proses underwriting assessment quality, centralizing the underwriting process
untuk memastikan konsistensi dan mitigasi risiko yang lebih to ensure consistency and better risk mitigation, and more
baik, serta pengelolaan aset jaminan yang lebih efektif. Langkah- effective collateral asset management. These measures aim
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 183
Page 186
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
langkah ini bertujuan meningkatkan efisiensi operasional to improve operational efficiency while strengthening the
sekaligus memperkuat fondasi pertumbuhan jangka menengah foundation for medium and long-term growth.
dan panjang.
Untuk memastikan keberhasilan implementasi strategi bisnis To ensure the successful implementation of its business strategy
sepanjang tahun 2025, Perseroan juga memperkuat aspek throughout 2025, the Company is also strengthening its human
human capital melalui penerapan talent management dan capital through the application of talent management and
key position turnover guna menjamin ketersediaan SDM yang key position turnover for the availability of competent human
kompeten dan adaptif terhadap dinamika bisnis. Di samping itu, capital who are adaptive to business dynamics. In addition,
Perseroan juga konsisten menerapkan prinsip Good Corporate the Company also consistently applies the principles of
Governance (GCG) serta menjalankan berbagai inisiatif public Good Corporate Governance (GCG) and implements various
contribution yang berdampak nyata terhadap lingkungan dan public contribution initiatives that have a real impact on
sosial, sebagai bagian dari komitmen menjaga reputasi dan the environment and society, as part of its commitment to
keberlanjutan usaha. maintaining its reputation and business sustainability.
Melalui kombinasi penguatan bisnis inti, pengembangan sumber Through a combination of strengthening its core business,
pertumbuhan baru, optimalisasi proses berbasis data, serta developing new sources of growth, optimizing data-driven
disiplin tata kelola dan pengawasan yang aktif dari Direksi, processes, and active governance and supervision by the
FIFGROUP mampu menjaga pertumbuhan kinerja yang positif Board of Directors, FIFGROUP was able to maintain positive
dan solid sepanjang tahun 2025, sekaligus memperkuat fondasi and solid performance growth throughout 2025, as well as
untuk pertumbuhan yang berkelanjutan di masa mendatang. strengthened its foundation for sustainable growth in the future.
Posisi Perseroan di Industri Pembiayaan Indonesia
The Company’s Position in the Indonesian Financing Industry
Dalam menghadapi lanskap industri pembiayaan yang semakin In a highly competitive financing industry landscape, the
kompetitif, Perseroan secara konsisten memperkuat posisinya Company consistently strengthens its position as market
sebagai market leader melalui optimalisasi proses bisnis, leader through business process optimization, digital capability
penguatan kapabilitas digital, peningkatan kualitas SDM, enhancement, human capital improvement, and service
serta penyempurnaan layanan kepada pelanggan. Dukungan refinement. The support of the Astra Group ecosystem provides
ekosistem Astra Group menjadi diferensiasi strategis yang strategic differentiation that strengthens competitiveness and
memperkuat daya saing dan memperluas jangkauan pasar expands market reach in a sustainable manner.
secara berkelanjutan.
Sepanjang tahun 2025, Perseroan masih memiliki ruang Throughout 2025, the Company still has significant growth
pertumbuhan yang signifikan, ditopang oleh potensi pasar potential, supported by the national retail market, opportunities
ritel nasional, peluang peningkatan penetrasi pembiayaan di to increase financing penetration in various regions, and the
berbagai wilayah, serta pengembangan segmen pembiayaan development of the microfinance segment. Integrated synergies
mikro. Sinergi terintegrasi dalam rantai nilai sepeda motor in the Honda motorcycle value chain and continued digital
Honda dan transformasi digital yang terus diperkuat semakin transformation further increase productivity, efficiency, and
meningkatkan produktivitas, efisiensi, serta akuisisi konsumen data-driven consumer acquisition.
berbasis data.
Secara keseluruhan, posisi Perseroan pada tahun 2025 tetap Overall, the Company’s position in 2025 remains solid. Strong
solid. Penguasaan pangsa pasar yang kuat pada segmen market share in the Honda motorcycle financing segment and
pembiayaan sepeda motor Honda serta kemampuan menjaga the ability to maintain a healthy portfolio quality and risk profile
kualitas portofolio dan profil risiko yang sehat menegaskan affirm the Company’s role as one of the leading players in
peran Perseroan sebagai salah satu pemimpin utama di the national multifinance industry. This foundation provides a
industri multifinance nasional. Fondasi tersebut memberikan solid basis for the Company to continue expanding its market
landasan yang kokoh bagi Perseroan untuk terus memperluas penetration and maintaining its competitive advantage on a
penetrasi pasar dan mempertahankan keunggulan kompetitif sustainable basis.
secara berkelanjutan.
184 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 187
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Tinjauan Operasi per Segmen Usaha
dan Informasi Segmen Usaha
Operations Review by Business Segment and Business Segment Information
Pengungkapan mengenai segmen operasi Perseroan dapat Disclosures regarding the Company’s operating segments
dilihat pada Laporan Keuangan Tahunan PT Federal International are presented in the Annual Financial Report of PT Federal
Finance untuk tahun yang berakhir pada 31 Desember 2025. International Finance for the year ended December 31, 2025.
Berdasarkan pengungkapan pada CALK tersebut, kegiatan Based on the disclosure in the CALK, the Company’s business
usaha Perseroan diklasifikasikan ke dalam 5 (lima) segmen activities are classified into 5 (five) main segments, namely:
utama, yaitu:
1. FIFASTRA – Pembiayaan Motor Baru 1. FIFASTRA – New Motorcycle Financing
2. DANASTRA – Pembiayaan Multiguna 2. DANASTRA – Multipurpose Financing
3. SPEKTRA – Pembiayaan Multi Produk 3. SPEKTRA – Multi-Product Financing
4. FINATRA – Pembiayaan Mikro Produktif 4. FINATRA – Productive Micro Financing
5. AMITRA – Pembiayaan Syariah 5. AMITRA – Sharia Financing
Kontribusi dari masing-masing segmen usaha tersebut terhadap The contribution of each business segment to the Company’s
total piutang pembiayaan Perseroan selama dua tahun terakhir, total financing receivables over the past two years, both in terms
baik berdasarkan jumlah kontrak (unit) maupun nilai kontrak, of the number of contracts (units) and contract value, illustrates
menggambarkan struktur portofolio dan peran strategis setiap the portfolio structure and strategic role of each business line in
lini bisnis dalam menopang keseluruhan kinerja Perseroan. supporting the Company’s overall performance. Details of each
Rincian kontribusi tiap segmen disajikan pada tabel berikut: segment’s contribution are presented in the following table:
Perubahan
2025 2024
Jenis Pembiayaan Changes
Type of Financing
Jumlah (Unit) Nilai (Juta Rp) Jumlah (Unit) Nilai (Juta Rp) Jumlah (Unit) Nilai (Juta Rp)
Total (Unit) Value (Million Rp) Total (Unit) Value (Million Rp) Total (Unit) Value (Million Rp)
FIFASTRA 1.645.427 30.447.225 1.685.217 29.881.996 (2,36%) 1,89%
Pembiayaan Motor
Baru (NMC)
New Motorcycle
Financing (NMC)
DANASTRA 1.628.126 17.006.255 1.422.919 14.136.824 14,42% 20,30%
Pembiayaan
Multiguna
Multipurpose
Financing
SPEKTRA 57.575 308.834 84.632 423.197 (31,97%) (27,02%)
Pembiayaan Multi
Produk
Multi-Product
Financing
FINATRA 25.980 897.904 13.534 914.743 91,96% (1,84%)
Pembiayaan Mikro
Produktif
Productive Micro
Financing
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 185
Page 188
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Perubahan
2025 2024
Jenis Pembiayaan Changes
Type of Financing
Jumlah (Unit) Nilai (Juta Rp) Jumlah (Unit) Nilai (Juta Rp) Jumlah (Unit) Nilai (Juta Rp)
Total (Unit) Value (Million Rp) Total (Unit) Value (Million Rp) Total (Unit) Value (Million Rp)
AMITRA 28.606 794.050 22.794 586.895 25,50% 35,30%
Pembiayaan Syariah
Sharia Financing
Total 3.385.714 49.454.268 3.229.096 45.943.655 4,85% 7,64%
2025 2024
Jenis Pembiayaan Proporsi Nilai Kontrak Proporsi Nilai Kontrak
Proporsi Jumlah Kontrak Proporsi Jumlah Kontrak
Type of Financing (Juta Rp) (Juta Rp)
Total Contract Proportion Total Contract Proportion
Contract Value Proportion Contract Value Proportion
(Unit) (Unit)
(million Rp) (million Rp)
FIFASTRA 48,60% 61,57% 52,19% 65,04%
Pembiayaan Motor
Baru (NMC)
New Motorcycle
Financing (NMC)
DANASTRA 48,09% 34,39% 44,07% 30,77%
Pembiayaan Multiguna
Multipurpose
Financing
SPEKTRA 1,70% 0,62% 2,62% 0,92%
Pembiayaan Multi
Produk
Multi-Product
Financing
FINATRA 0,77% 1,82% 0,42% 1,99%
Pembiayaan Mikro
Produktif
Productive Micro
Financing
AMITRA 0,84% 1,61% 0,71% 1,28%
Pembiayaan Syariah
Sharia Financing
Total 100,00% 100,00% 100,00% 100,00%
FIFASTRA – Pembiayaan Motor Baru FIFASTRA - New Motorcycle Financing
FIFASTRA merupakan layanan pembiayaan resmi yang FIFASTRA is an official financing service provided by the
disediakan Perseroan untuk melayani kredit sepeda motor Company to serve Honda new motorcycle loans. Throughout
baru Honda. Sepanjang tahun 2025, segmen New Motorcycle 2025, the New Motorcycle Financing (NMC) segment remained
Financing (NMC) tetap menjadi segmen operasi unggulan the leading operating segment with the largest contribution
dengan kontribusi terbesar terhadap pertumbuhan pembiayaan to the Company’s financing growth. This is reflected in the
Perseroan. Hal ini tercermin dari jumlah kontrak yang mencapai number of contracts reaching 1,645,427 units, with a motor
1.645.427 unit, dengan nilai pembiayaan kendaraan bermotor vehicle financing value of Rp30,447,225 million, equivalent to
sebesar Rp30.447.225 juta atau setara dengan 61,57% dari 61.57% of the Company’s total financing in 2025.
total pembiayaan Perseroan pada tahun 2025.
186 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 189
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
DANASTRA – Pembiayaan Multiguna DANASTRA - Multipurpose Financing
DANASTRA merupakan segmen produk yang menyediakan DANASTRA is a product segment that provides financing
layanan pembiayaan motor bekas. Pada tahun 2025, nilai services for used motorcycles. In 2025, the value of financing
pembiayaan yang disalurkan melalui segmen ini tercatat disbursed through this segment was recorded at Rp17,006,255
sebesar Rp17.006.255 juta, meningkat 20,30% dibandingkan million, an increase of 20.30% compared to the previous year’s
tahun sebelumnya yang sebesar Rp14.136.824 juta. Kontribusi figure of Rp14,136,824 million. DANASTRA’s contribution to
DANASTRA terhadap total nilai pembiayaan Perseroan the Company’s total financing value reached 34.39% in 2025.
mencapai 34,39% pada tahun 2025. Kinerja tersebut menjadikan This performance makes DANASTRA an important pillar in the
DANASTRA sebagai pilar penting dalam strategi diversifikasi Company’s financing diversification strategy.
pembiayaan Perseroan.
SPEKTRA – Pembiayaan Multi Produk SPEKTRA - Multi Product Financing
SPEKTRA merupakan layanan pembiayaan yang dikelola oleh SPEKTRA is a financing service managed by FIFGROUP that
FIFGROUP dan berfokus pada penyediaan fasilitas kredit untuk focuses on providing loans for electronic products, household
produk elektronik, perabotan rumah tangga, furnitur, gadget, appliances, furniture, gadgets, lifestyle products, and various
produk gaya hidup, serta berbagai kebutuhan konsumen other consumer needs. This service benefits both individual
lainnya. Layanan ini dapat dimanfaatkan oleh konsumen consumers and corporate clients by offering competitive
perorangan maupun segmen korporasi dengan menawarkan interest rates, a simple application process, and easy payment
sejumlah keunggulan seperti suku bunga yang kompetitif, options through internal outlets and partners.
proses pengajuan yang sederhana, serta kemudahan
pembayaran melalui jaringan gerai internal maupun mitra.
Pada tahun 2025, nilai pembiayaan untuk produk elektronik In 2025, the financing value for electronic products and
dan perabotan rumah tangga tercatat sebesar Rp308.834 juta household appliances was recorded at Rp308,834 million,
atau berkontribusi hingga 0,62% terhadap total pembiayaan contributing up to 0.62% of the Company’s total financing.
Perseroan. Pencapaian tersebut menegaskan posisi SPEKTRA This achievement confirms SPEKTRA’s position as one of the
sebagai salah satu kontributor utama dalam mendukung main contributors in supporting the growth of the Company’s
pertumbuhan bisnis pembiayaan konsumen Perseroan. consumer financing business.
FINATRA – Pembiayaan Mikto Profuktif FINATRA - Micro Productive Financing
FINATRA merupakan segmen usaha Perseroan yang berfokus FINATRA is a business segment of the Company that focuses
pada penyediaan fasilitas pembiayaan produktif bagi pelaku on providing productive financing facilities for Micro, Small,
Usaha Mikro, Kecil, dan Menengah (UMKM). Melalui layanan ini, and Medium Enterprises (MSMEs). Through this service, the
Perseroan berupaya mendukung perluasan akses permodalan Company strives to support the expansion of capital access
guna mendorong pertumbuhan dan pengembangan usaha to encourage sustainable business growth and development.
secara berkelanjutan.
Sepanjang tahun 2025, pembiayaan mikro produktif yang Throughout 2025, productive micro financing channelled
disalurkan melalui FINATRA berkontribusi sekitar 1,82% through FINATRA contributed approximately 1.82% to the
terhadap total nilai pembiayaan Perseroan, dengan nilai kontrak Company’s total financing value, with a contract value reaching
mencapai Rp897.904 juta. Kontribusi ini mempertegas peran Rp897,904 million. This contribution reinforces FINATRA’s role
FINATRA sebagai salah satu motor penggerak dalam penguatan as one of the driving forces in strengthening the productive
segmen pembiayaan produktif di lingkungan Perseroan. financing segment within the Company.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 187
Page 190
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
AMITRA – Pembiayaan Syariah AMITRA - Sharia Financing
AMITRA merupakan segmen pembiayaan syariah yang AMITRA is a sharia financing segment managed by FIFGROUP
dikelola FIFGROUP dan menyediakan layanan pembiayaan that provides religious travel financing services, including
perjalanan religi, termasuk Umroh Reguler dan Umroh Plus, Regular Umrah and Umrah Plus, as well as financing for new
serta pembiayaan sepeda motor baru maupun motor bekas and used Honda motorcycles based on sharia principles. In
Honda berbasis prinsip Syariah. Pada tahun 2025, nilai 2025, AMITRA’s financing value reached Rp794,050 million,
pembiayaan AMITRA mencapai Rp794.050 juta, dengan with a growth of 35.30% compared to the previous year’s total
pertumbuhan sebesar 35,30% dibandingkan tahun sebelumnya of Rp586,895 million.
yang berjumlah Rp586.895 juta.
Profabilitas Segmen terhadap Penghasilan Perseroan
Segments Profitability to Company’s Income
Sebagaimana tercantum dalam Laporan Keuangan Tahunan As stated in the Annual Financial Report of PT Federal
PT Federal International Finance untuk tahun yang berakhir International Finance for the year ending December 31, 2025,
pada 31 Desember 2025, segmentasi operasi Perseroan the Company’s operating segments are classified based on
diklasifikasikan berdasarkan jenis produk pembiayaan yang the type of financing products, which include motor vehicles,
meliputi kendaraan bermotor, elektronik, serta kategori lainnya. electronics, and other categories. Based on this classification,
Mengacu pada pengelompokan tersebut, kinerja profitabilitas the profitability performance of each segment in relation to the
masing-masing segmen terhadap total penghasilan Perseroan Company’s total income for the 2025 fiscal year is presented
sepanjang tahun buku 2025 disajikan pada tabel berikut: in the following table:
Kontribusi terhadap
Penghasilan Segmen Laba Bersih Segmen Kontribusi terhadap Laba
Jumlah Penghasilan Tahun
Segmen (Rp Juta) (Rp Juta) Bersih Tahun 2025
2025
Segments Segment Income Segment Net Income Contribution to Net Income
Contribution to Total Income
(million Rp) (million Rp) in 2025
in 2025
Kendaraan 12.891.672 95,39% 11.228.033 242,37%
bermotor
Motor vehicle
Elektronik 59.787 0,44% 35.082 0,76%
Electronic
Lain-lain 563.113 4,17% (6.630.486) (143,13%)
Others
Total 13.514.572 100% 4.616.407 100%
188 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 191
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Tinjauan Bisnis per Segmen Geografis
Business Overview by Geographical Segment
Sebagai bagian dari komitmen Perseroan dalam mendukung As part of the Company’s commitment to supporting national
pertumbuhan ekonomi nasional melalui kegiatan pembiayaan, economic growth through financing activities, the Company
Perseroan mengoperasikan 262 kantor cabang (termasuk operates 262 branch offices (including its head office) spread
kantor pusat) yang tersebar di berbagai wilayah Indonesia. across various regions in Indonesia. This extensive operational
Jaringan operasional yang luas ini memungkinkan Perseroan network enables the Company to provide inclusive, fast,
untuk menyediakan layanan pembiayaan yang inklusif, and accessible financing services that cater to the needs of
cepat, dekat, dan sesuai dengan kebutuhan masyarakat di communities in each region.
setiap daerah.
Wilayah operasional Perseroan dibagi ke dalam 8 (delapan) The Company’s operational areas are divided into 8 (eight)
area utama, yaitu Jabodetabek, Jawa Barat, Jawa Tengah, main areas, namely Greater Jakarta, West Java, Central
Jawa Timur, Sumatera, Kalimantan, Sulawesi, Maluku, Papua, Java, East Java, Sumatra, Kalimantan, Sulawesi, Maluku,
serta Bali, NTT, dan NTB. Pemetaan ini membantu Perseroan Papua, as well as Bali, East Nusa Tenggara, and West Nusa
mengoptimalkan pengelolaan potensi pasar sekaligus Tenggara. This mapping helps the Company optimize market
memperkuat penetrasi di seluruh Indonesia. potential management while strengthening its penetration
throughout Indonesia.
Tabel berikut menyajikan kinerja Perseroan selama dua tahun The following table presents the Company’s performance
terakhir yang dianalisis berdasarkan wilayah operasional: for the last two years, analyzed based on operational region:
Kinerja per Segmen Geografis Berdasarkan Pendapatan
Geographical Segment Performance Based on Income
(Dalam Juta Rp)
(In million Rp)
Wilayah Pertumbuhan/(Penurunan)
2025 2024
Area Growth/(decrease)
Sumatera 3.132.143 2.810.864 11,43%
Jawa Barat 2.406.533 2.081.282 15,63%
West Java
Jabodetabek 1.697.950 1.598.247 6,24%
Jabodetabek Area
Kalimantan 1.577.149 1.368.937 15,21%
Jawa Timur 1.393.949 1.287.737 8,25%
East Java
Sulawesi, Maluku dan Papua 1.279.047 1.126.381 13,55%
Sulawesi, Maluku and Papua
Jawa Tengah 1.250.801 1.153.271 8,46%
Central Java
Bali, NTT dan NTB 777.000 727.185 6,85%
Bali, East Nusa Tenggara, and West Nusa Tenggara
Jumlah Pendapatan 13.514.572 12.153.904 11,20%
Total Income
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 189
Page 192
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Kinerja per Segmen Geografis Berdasarkan Total Aset
Geographical Segment Performance Based on Total Asset
(Dalam Juta Rp)
(In million Rp)
Wilayah Pertumbuhan/(Penurunan)
2025 2024
Area Growth/(decrease)
Sumatra 12.288.868 10.381.179 18,38%
Jawa Barat 9.972.110 8.092.492 23,23%
West Java
Jabodetabek 6.127.361 5.694.253 7,61%
Greater Jakarta
Kalimantan 5.635.157 4.386.847 28,46%
Jawa Timur 5.339.930 4.789.065 11,50%
East Java
Sulawesi, Maluku dan Papua 5.042.596 4.209.531 19,79%
Sulawesi, Maluku and Papua
Jawa Tengah 4.714.733 4.319.106 9,16%
Central Java
Bali, NTT dan NTB 3.313.971 3.010.254 10,09%
Bali, East Nusa Tenggara, and West
Nusa Tenggara
Jumlah Aset 52.434.726 44.882.727 16,83%
Total Assets
Ditambah 2.543.642 3.681.599 (30,91%)
Aset yang diperoleh untuk ijarah –
bersih
Add
Asset acquired for ijarah - net
Dikurangi (3.100.629) (2.883.115) 7,54%
Penyisihan kerugian penurunan nilai
Less
Alllowance for impairment losses
Jumlah Aset 51.877.739 45.681.211 13,56%
Total Assets
190 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 193
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Tinjauan Keuangan
Financial Review
Diskusi dan analisis keuangan berikut disusun berdasarkan The following financial discussion and analysis is based on
Laporan Keuangan Tahunan PT Federal International Finance the Annual Financial Statements of PT Federal International
untuk tahun buku yang berakhir pada 31 Desember 2025 dan Finance for the fiscal years ending December 31, 2025 and
2024. Laporan keuangan tersebut telah diaudit oleh Kantor 2024. The financial statements have been audited by the
Akuntan Publik (KAP) Rintis, Jumadi, Rianto & Rekan (firma Public Accounting Firm (KAP) Rintis, Jumadi, Rianto & Partners
anggota jaringan global PwC) dan memperoleh opini wajar (member firms of the PwC global network) and have received
dalam semua hal yang material. an unqualified opinion in all material respects.
Posisi keuangan Perseroan per 31 Desember 2025 dan The Company’s financial position as of December 31, 2025
2024, serta kinerja keuangan dan arus kas untuk tahun yang and 2024, as well as its financial performance and cash flows
berakhir pada tanggal-tanggal tersebut, telah disusun sesuai for the years then ended, have been prepared in accordance
dengan Standar Akuntansi Keuangan (SAK) yang berlaku di with the Financial Accounting Standards (SAK) applicable in
Indonesia. Laporan Keuangan Tahunan dimaksud telah diaudit Indonesia. The Annual Financial Statements have been audited
dan ditandatangani oleh Akuntan Publik Hendra Setiadi, CPA, and signed by Public Accountant Hendra Setiadi, CPA, with
dengan Izin Akuntan Publik No. AP.2087. Public Accountant License No. AP.2087.
Laporan Keuangan Tahunan audited tersebut diterbitkan pada The audited Annual Financial Statements were published on
20 Februari 2026, atau kurang dari 60 hari setelah tanggal February 20, 2026, or less than 60 days after the end of the
akhir tahun buku, sehingga mencerminkan komitmen Perseroan fiscal year, reflecting the Company’s commitment to timely
terhadap ketepatan waktu pelaporan serta penerapan tata reporting and the implementation of good governance in
kelola yang baik sesuai ketentuan regulator yang berlaku. accordance with applicable regulatory requirements.
Laporan Posisi Keuangan
Statement of Financial Position
Perseroan membukukan kenaikan aset sebesar 13,56%, dari The Company recorded a 13.56% increase in assets, from
Rp45,68 triliun pada akhir 2024 menjadi Rp51,88 triliun per Rp45.68 trillion at the end of 2024 to Rp51.88 trillion as of
31 Desember 2025. Peningkatan aset tersebut terutama December 31, 2025. The increase in assets was mainly due
didorong oleh peningkatan piutang pembiayaan konsumen. to consumer financing receivables.
Sejalan dengan pertumbuhan aset, liabilitas Perseroan In line with asset growth, the Company’s liabilities increased by
meningkat 11,74% menjadi Rp37,44 triliun per 31 Desember 11.74% to Rp37.44 trillion as of December 31, 2025, compared
2025, dibandingkan Rp33,51 triliun pada periode yang sama to Rp33.51 trillion in the same period the previous year.
tahun sebelumnya. Kenaikan liabilitas ini terutama dipengaruhi This increase in liabilities was mainly due to the Company’s
oleh kebutuhan pendanaan Perseroan. funding requirements.
Sementara itu, ekuitas Perseroan tercatat sebesar Rp14,44 Meanwhile, the Company’s equity was recorded at Rp14.44
triliun, tumbuh 18,58% dibandingkan Rp12,18 triliun pada posisi trillion, a growth of 18.58% compared to Rp12.18 trillion as of
31 Desember 2024. Peningkatan ini mencerminkan akumulasi December 31, 2024. This increase reflects the accumulation of
laba tahun berjalan serta kebijakan pengelolaan modal yang current-year profits and a prudent capital management policy,
prudent, sehingga memperkuat struktur permodalan dan thereby strengthening the Company’s capital structure and
kapasitas Perseroan dalam mendukung pertumbuhan usaha capacity to support sustainable business growth.
secara berkelanjutan.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 191
Page 194
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
(Dalam Juta Rp)
(In million Rp)
Pertumbuhan
Uraian Growth
2025 2024
Description
Rp %
Jumlah Aset 51.877.739 45.681.211 6.196.528 13,56%
Total Assets
Jumlah Liabilitas 37.439.667 33.505.498 3.934.169 11,74%
Total Liabilities
Jumlah Ekuitas 14.438.072 12.175.713 2.262.359 18,58%
Total Equity
ASET ASSETS
Per 31 Desember 2025, total aset Perseroan tercatat sebesar As of December 31, 2025, the Company’s total assets were
Rp51,88 triliun, meningkat 13,56% dibandingkan Rp45,68 recorded at Rp51.88 trillion, an increase of 13.56% compared
triliun pada posisi akhir 2024. Peningkatan tersebut terutama to Rp45.68 trillion at the end of 2024. This increase was mainly
dipengaruhi oleh peningkatan piutang pembiayaan konsumen. driven by the growth in consumer financing receivables.
Tren pergerakan aset Perseroan selama 2 (dua) terakhir The trend in the Company’s assets over the last two years is
disajikan pada tabel berikut ini: presented in the following table:
(Dalam Juta Rp)
(In million Rp)
Perubahan
Uraian Changes
2025 2024
Description
Nominal %
Kas dan setara kas 397.852 304.180 93.672 30,79
Cash and cash equivalents
Piutang pembiayaan konsumen- setelah 46.958.874 39.902.300 7.056.574 17,68
dikurangi penyisihan kerugian penurunan
nilai
Consumer financing receivables-net of
allowance of impairment losses
Aset yang diperoleh untuk ijarah-setelah 2.543.642 3.681.599 (1.137.957) (30,91)
dikurangi akumulasi penyusutan
Asset acquired for ijarah-net of
accumulated depreciation
Piutang lain-lain- setelah dikurangi 393.967 350.611 43.356 12,37
penyisihan kerugian penurunan nilai
Other receivables-net of allowance of
impairment losses
Beban dibayar dimuka 175.747 131.342 44.405 33,81
Prepayments
Klaim atas restitusi pajak 7.680 11.844 (4.164) (35,16)
Claim for tax refund
Aset derivative 148.858 197.590 (48.732) (24,66)
Derivative assets
192 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 195
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Perubahan
Uraian Changes
2025 2024
Description
Nominal %
Investasi pada entitas asosiasi 63.312 37.257 26.055 69,93
Investment in associate
Aset pajak tangguhan-bersih 240.168 208.939 31.229 14,95
Deferred tax assets net
Aset tetap-setelah dikurangi akumulasi 947.639 855.549 92.090 10,76
penyusutan
Fixed assets-net of accumulated
depreciation
Jumlah Aset 51.877.739 45.681.211 6.196.528 13,56
Total Assets
Kas dan Setara Kas Cash and cash equivalents
Posisi kas dan setara kas per 31 Desember 2025 tercatat Cash and cash equivalents as of December 31, 2025, were
sebesar Rp397,85 miliar, meningkat 30,79% dibandingkan recorded at Rp397.85 billion, an increase of 30.79% compared
Rp304,18 miliar pada akhir 2024. to Rp304.18 billion at the end of 2024.
Piutang Pembiayaan Konsumen Consumer Financing Receivables
Perseroan mencatat piutang pembiayaan konsumen bersih The Company records net consumer financing receivables
setelah dikurangi bagian pembiayaan bersama (without after deducting joint financing portions (without recourse)
recourse), penghasilan pembiayaan konsumen yang belum and unearned consumer financing income and allowance for
diakui, serta penyisihan kerugian penurunan nilai. Kontribusi impairment losses. The contribution of net consumer financing
piutang pembiayaan konsumen bersih terhadap total aset receivables to total assets increased from 87.34% on December
meningkat dari 87,34% pada 31 Desember 2024 menjadi 31, 2024 to 90.52% at the end of 2025. This increase in ratio
90,52% pada akhir 2025. Peningkatan rasio ini mengindikasikan indicates that the Company’s asset growth was predominantly
bahwa pertumbuhan aset Perseroan secara dominan berasal driven by the expansion of its financing portfolio, in line with
dari ekspansi portofolio pembiayaan, sejalan dengan strategi its growth strategy focused on strengthening its core business
pertumbuhan yang berfokus pada penguatan core business in the consumer financing segment.
di segmen pembiayaan konsumen.
Sepanjang tahun 2025, jangka waktu pembiayaan konsumen Throughout 2025, the consumer financing term ranged from
berkisar antara 6–84 bulan, disesuaikan dengan profil risiko 6 to 84 months, adjusted to the risk profile and characteristics
dan karakteristik kebutuhan masing-masing segmen. of each segment’s needs.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 193
Page 196
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Jatuh Tempo Piutang Pembiayaan Konsumen
Consumer Financing Receivables’ Maturity Date
Analisis umur piutang pembiayaan konsumen berdasarkan The aging analysis of consumer financing receivables based on
jadwal pembayarannya menunjukkan bahwa struktur portofolio the payment schedule indicates that the Company’s portfolio
Perseroan tetap berada dalam kondisi yang sehat hingga akhir structure remained in a sound condition as of the end of
tahun 2025. Sebagian besar piutang pembiayaan konsumen 2025. The majority of consumer financing receivables were
tercatat dalam kategori belum jatuh tempo, yakni sekitar 98,74% classified as current, representing approximately 98.74% of
terhadap total piutang bruto, atau relatif stabil dibandingkan total gross receivables, relatively stable compared to 98.79% in
98,79% pada tahun sebelumnya. Stabilitas ini mencerminkan the previous year. This stability reflects the effectiveness of the
efektivitas proses underwriting, pemantauan kualitas kredit, Company’s underwriting processes, credit quality monitoring,
serta disiplin pembayaran debitur yang tetap terjaga. as well as the maintained payment discipline of debtors.
Rincian umur piutang lebih lanjut disajikan pada tabel berikut: Further details of the receivables aging are presented in the
following table:
(Dalam Juta Rp)
(In million Rp)
Uraian
2025 2024
Description
Belum jatuh tempo 49.427.614 42.268.255
Current
Lewat jatuh tempo:
Overdue
1 – 30 hari 352.197 300.685
1–30 days
31 – 60 hari 150.298 119.893
31–60 days
61 – 90 hari 70.431 52.212
61–90 days
> 90 hari 58.963 44.370
> 90 days
Jumlah 50.059.503 42.785.415
Total
194 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 197
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Selama tahun 2025, suku bunga/margin efektif pembiayaan During 2025, the Company’s effective interest rate/margin
Perseroan berkisar antara 9,09%-45,57% (2024: 9,20%–45,96%). ranged from 9.09% to 45.57% (2024: 9.20% to 45.96%). Interest
Penetapan tingkat suku bunga dilakukan secara selektif dengan rates are set selectively, taking into account the debtor’s risk
mempertimbangkan profil risiko debitur, tenor pembiayaan, profile, financing tenor, funding structure, and market dynamics.
struktur pendanaan, serta dinamika kondisi pasar. Pendekatan This risk-based pricing approach is applied to maintain a balance
risk-based pricing ini diterapkan guna menjaga keseimbangan between product competitiveness and portfolio return quality.
antara daya saing produk dan kualitas imbal hasil portofolio.
Sementara dalam rangka menjaga kualitas aset produktif Furthermore, to maintain the quality of productive assets
sekaligus memitigasi risiko gagal bayar, Perseroan secara while mitigating the risk of default, the Company consistently
konsisten menyesuaikan kebijakan jaminan berdasarkan adjusts its collateral policy based on the characteristics of each
karakteristik masing-masing segmen pembiayaan. Untuk financing segment. For motor vehicle consumer financing,
pembiayaan konsumen kendaraan bermotor, Perseroan the Company obtains collateral in the form of a Motor Vehicle
memperoleh jaminan berupa Bukti Pemilikan Kendaraan Ownership Certificate (“BPKB”) for the financed vehicle, which
Bermotor (“BPKB”) atas kendaraan yang dibiayai, yang is retained until all financing obligations are declared paid in
ditahan hingga seluruh kewajiban pembiayaan dinyatakan full. This mechanism provides legal protection and strengthens
lunas. Mekanisme ini memberikan perlindungan hukum dan the Company’s position in credit risk management.
memperkuat posisi Perseroan dalam pengelolaan risiko kredit.
Sedangkan pada pembiayaan konsumen yang ditujukan On the other hand, for consumer financing intended for business
untuk kebutuhan modal usaha, struktur jaminan yang diterima capital needs, the collateral structure received includes BPKB
mencakup BPKB serta Sertifikat Hak Milik (“SHM”) milik and Freehold Title Certificates (“SHM”) owned by consumers.
konsumen. Diversifikasi jenis agunan tersebut dimaksudkan The diversification of collateral types is intended to increase the
untuk meningkatkan coverage nilai jaminan serta memberikan coverage of collateral value and provide additional mitigation
mitigasi tambahan terhadap potensi risiko penurunan against the potential risk of a decline in financing quality.
kualitas pembiayaan.
Melalui penerapan kebijakan suku bunga yang terukur dan Through the implementation of measured interest rate policies
pengelolaan jaminan yang prudent, Perseroan berupaya and prudent collateral management, the Company strives
menjaga keberlanjutan pertumbuhan portofolio dengan tetap to sustain portfolio growth while keeping its risk profile
mempertahankan profil risiko yang terkendali. under control.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 195
Page 198
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Piutang Lain-Lain - Setelah Dikurangi Penyisihan Other Receivables-Net of Allowance for Impairment
Kerugian Penurunan Nilai Losses
Perseroan mencatat piutang lain-lain bersih setelah dikurangi The Company recorded net other receivables net of allowance
penyisihan kerugian penurunan nilai sebesar Rp393,97 miliar for impairment losses of Rp393.97 billion as of December 31,
pada posisi 31 Desember 2025, meningkat 12,37% dibandingkan 2025, an increase of 12.37% compared to Rp350.61 billion in
Rp350,61 miliar pada periode yang sama tahun sebelumnya. the same period of the previous year.
Beban Dibayar Dimuka Prepayments
Jumlah beban dibayar dimuka pada posisi 31 Desember The amount of prepayments as of December 31, 2025 was
2025 tercatat sebesar Rp175,75 miliar, meningkat 33,81% recorded at Rp175.75 billion, an increase of 33.81% compared
dibandingkan Rp131,34 miliar pada tahun sebelumnya. to Rp131.34 billion in the previous year.
LIABILITAS LIABILITIES
Jumlah liabilitas Perseroan per 31 Desember 2025 tercatat The Company’s total liabilities as of December 31, 2025, were
sebesar Rp37,44 triliun, meningkat 11,74% dibandingkan Rp33,51 recorded at Rp37.44 trillion, an increase of 11.74% compared to
triliun pada periode yang sama tahun sebelumnya. Rp33.51 trillion in the same period the previous year.
Tren pergerakan liabilitas Perseroan selama 2 (dua) terakhir The trend in the Company’s liabilities over the last two years
disajikan pada tabel berikut ini: is presented in the following table:
(Dalam Juta Rp)
(In million Rp)
Perubahan
Uraian Changes
2025 2024
Description
Nominal %
Utang penyalur kendaraan 129.832 170.339 (40.507) (23,78)
Dealer payables
Utang premi asuransi 585.445 505.821 79.624 15,74
Insurance premium payables
Akrual 575.866 533.044 42.822 8,03
Accruals
Utang pajak 538.702 409.028 129.674 31,70
Taxes payable
Utang lain-lain 217.535 212.083 5.452 2,57
Other payables
Liabilitas derivative 25.954 6.398 19.556 305,66
Derivative liabilities
Pinjaman 24.729.091 22.736.202 1.992.889 8,77
Borrowings
Surat berharga yang diterbitkan 10.273.447 8.620.483 1.652.964 19,17
Securities issued
Liabilitas imbalan kerja 363.795 312.100 51.695 16,56
Employee benefit obligations
Jumlah Liabilitas 37.439.667 33.505.498 3.934.169 11,74
Total Liabilities
196 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 199
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Pinjaman Borrowings
Perseroan menerapkan strategi diversifikasi pendanaan yang The Company has implemented a measured funding
terukur guna memitigasi risiko konsentrasi sumber dana diversification strategy to mitigate the risk of concentration of
serta memastikan ketersediaan likuiditas yang stabil dan funding sources and ensure stable and sustainable liquidity.
berkelanjutan. Struktur pendanaan tidak bergantung pada The funding structure does not depend on a single creditor
satu kreditur atau instrumen tertentu, melainkan tersebar or instrument, but is spread across a combination of domestic
pada kombinasi pinjaman bank domestik dan internasional, and international bank loans and syndicated facilities. This
serta fasilitas sindikasi. Pendekatan ini mendukung fleksibilitas approach supports liquidity flexibility, optimization of the cost
likuiditas, optimalisasi biaya dana (cost of fund), serta penguatan of funds, and strengthening of the capital structure to support
struktur permodalan dalam rangka mendukung ekspansi the expansion of the financing portfolio.
portofolio pembiayaan.
Pada tahun 2025, Perseroan menjalin kerja sama dengan In 2025, the Company established partnerships with a number
sejumlah bank nasional, antara lain Bank Panin, Bank Central of national banks, including Bank Panin, Bank Central Asia (BCA),
Asia (BCA), Bank Mandiri, Bank CIMB Niaga, Bank Muamalat Bank Mandiri, Bank CIMB Niaga, Bank Muamalat Indonesia,
Indonesia, Maybank Indonesia, Panin Bank Syariah, BCA Maybank Indonesia, Panin Bank Syariah, BCA Syariah, Bank
Syariah, Bank Negara Indonesia (BNI), Bank SMBC Indonesia, Negara Indonesia (BNI), Bank SMBC Indonesia, Bank Rakyat
Bank Rakyat Indonesia (BRI), Bank Syariah Indonesia (BSI), Indonesia (BRI), Bank Syariah Indonesia (BSI), Bank Permata,
Bank Permata, dan Bank Danamon. and Bank Danamon.
Sementara itu, mitra perbankan asing yang menjadi kreditur On the other hand, foreign banking partners that are creditors
Perseroan meliputi Standard Chartered Bank, MUFG Bank, of the Company include Standard Chartered Bank, MUFG Bank,
Bank DBS Indonesia, Mizuho Bank Ltd., The Hongkong and Bank DBS Indonesia, Mizuho Bank Ltd., The Hongkong and
Shanghai Banking Corporation Limited (HSBC), ANZ Jakarta, Shanghai Banking Corporation Limited (HSBC), ANZ Jakarta,
Bank SBI Indonesia, OCBC, serta Deutsche Bank. Bank SBI Indonesia, OCBC, and Deutsche Bank.
Nilai total pinjaman Perseroan per 31 Desember 2025 tercatat The total value of the borrowings owned by the Company as
sebesar Rp24,73 triliun, meningkat 8,77% dibandingkan of December 31, 2025, was recorded at Rp24.73 trillion, an
Rp22,74 triliun pada akhir 2024. Pinjaman bank dalam negeri increase of 8.77% compared to Rp22.74 trillion at the end of
mendominasi struktur pendanaan dengan porsi 66,59% 2024. Domestic bank loans dominate the funding structure
atau setara Rp16,50 triliun, sedangkan sisanya merupakan with a 66.59% share, equivalent to Rp16.50 trillion, while the
pinjaman sindikasi sebesar 33,41% atau Rp8,28 triliun dari total remainder consists of syndicated loans amounting to 33.41%
outstanding pinjaman. or Rp8.28 trillion of the total outstanding loans.
Tingkat suku bunga pinjaman selama tahun 2025 berkisar The interest rate on loans during 2025 ranged from 4.27% to
antara 4,27%–7,15% per tahun untuk fasilitas dalam mata uang 7.15% per annum for facilities in Rupiah (2024: 5.20% to 7.20%)
Rupiah (2024: 5,20%–7,20%) dan 4,39%–4,71% per tahun untuk and 4.39% to 4.71% per annum for facilities in US Dollars (2024:
fasilitas dalam mata uang Dolar AS (2024: 5,03%–5,69%). 5.03% to 5.69%). All bank loans as of December 31, 2025 are
Seluruh pinjaman bank pada posisi 31 Desember 2025 bersifat unsecured (Not secured with fiduciary).
unsecured (tanpa jaminan fidusia).
Seluruh fasilitas pinjaman tersebut digunakan sebagai modal All loan facilities are used as working capital to support
kerja untuk mendukung penyaluran pembiayaan konsumen. consumer financing. The Company always complies with all
Perseroan senantiasa memastikan kepatuhan terhadap seluruh provisions in the credit agreement, including the fulfillment
ketentuan dalam perjanjian kredit, termasuk pemenuhan of financial covenants and other administrative obligations
financial covenants dan kewajiban administratif lainnya as part of the implementation of prudent governance and
sebagai bagian dari penerapan tata kelola dan manajemen risk management.
risiko yang prudent.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 197
Page 200
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Surat Berharga yang Diterbitkan – Obligasi Securities Issued - Bonds
Perseroan memperluas akses pendanaan melalui pasar modal The Company expanded its access to funding through the
dengan menerbitkan efek utang berupa obligasi sebagai capital market by issuing debt securities in the form of bonds
pelengkap fasilitas pinjaman perbankan. Diversifikasi instrumen to supplement its bank loans. This diversification of funding
pendanaan ini bertujuan untuk mengoptimalkan struktur instruments was aimed at optimizing the liability structure,
liabilitas, memperpanjang profil jatuh tempo (maturity profile), extending the maturity profile, and increasing the flexibility of
serta meningkatkan fleksibilitas pengelolaan likuiditas dalam liquidity management in support of financing portfolio growth.
mendukung pertumbuhan portofolio pembiayaan.
Pemanfaatan obligasi sebagai sumber dana jangka menengah The use of bonds as a source of medium and long-term
dan panjang juga memungkinkan Perseroan mengelola risiko funds also allows the Company to manage refinancing risk in
refinancing secara lebih terukur, sekaligus menyeimbangkan a more measured manner, while balancing the composition
komposisi pendanaan antara pinjaman bilateral, sindikasi, dan of funding between bilateral loans, syndications, and capital
instrumen pasar modal. market instruments.
Secara kumulatif, nilai obligasi yang diterbitkan dan masih Cumulatively, the value of bonds issued and still outstanding
outstanding hingga 31 Desember 2025 tercatat sebesar as of December 31, 2025, was recorded at Rp10.28 trillion, an
Rp10,28 triliun, meningkat 19,17% dibandingkan Rp8,63 triliun increase of 19.17% compared to Rp8.63 trillion at the end of
pada akhir tahun sebelumnya. Peningkatan ini sejalan dengan the previous year. This increase is in line with the financing
strategi ekspansi pembiayaan serta kebutuhan pendanaan expansion strategy and the need for more diversified funding.
yang lebih terdiversifikasi.
Berikut disajikan komposisi utang obligasi Perseroan The following is the composition of the Company’s bond
berdasarkan profil jatuh tempo, yang mencerminkan debt based on maturity profile, which reflects the planned
pengelolaan struktur kewajiban secara terencana dan selaras management of liabilities in line with the Company’s operating
dengan arus kas operasional Perseroan: cash flow:
Komposisi Utang Obligasi - Jatuh Tempo
Bonds Composition - Maturity
57,07% 22,14% 24,77%
2025 2024
20,79% 30,69% 44,54%
1 <tahun | 1 < years 1 – 2 tahun | 1 – 2 years 2 – 3 tahun | 2 – 3 years 
Informasi lebih lengkap mengenai daftar obligasi yang telah More detailed information regarding the list of bonds issued
diterbitkan oleh Perseroan dapat ditemukan pada Bab Profil by the Company is available in the Company Profile chapter,
Perusahaan, sub-bab Kronologi Pencatatan Efek Lainnya, di under the Chronology of Other Securities Listings sub-section,
dalam Laporan Tahunan ini. in this Annual Report.
198 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 201
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
EKUITAS EQUITY
(Dalam Juta Rp)
(In million Rp)
Perubahan
Uraian Changes
2025 2024
Description
Nominal %
Modal ditempatkan dan disetor penuh 280.000 280.000 0 0,00
Issued and paid-up share capital
Tambahan modal disetor-divestasi entitas 36.020 36.020 0 0,00
pengendali
Additional paid-in capital divestment of
controlling entity
Cadangan lindung nilai arus kas (131.254) (5.566) (125.688) 2.258,14
Cash flow hedges reserve
Saldo laba 14.253.306 11.865.259 2.388.047 20,13
Retained earnings
Jumlah Ekuitas 14.438.072 12.175.713 2.262.359 18,58
Total Equity
Per 31 Desember 2025, total ekuitas Perseroan yang mencakup As of December 31, 2025, the Company’s total equity, which
modal ditempatkan dan disetor penuh serta saldo laba tercatat includes issued and fully paid-up share capital and retained
sebesar Rp14,44 triliun. Angka ini mencerminkan pertumbuhan earnings, was recorded at Rp14.44 trillion. This figure reflects
sebesar 18,58% dibandingkan Rp12,18 triliun pada periode yang a growth of 18.58% compared to Rp12.18 trillion in the same
sama tahun sebelumnya. period the previous year.
Laporan Laba (Rugi) dan Penghasilan Komprehensif Lain
Statement of Profit (Loss) and Other Comprehensive Income
Perseroan mencatat kinerja yang solid pada 2025, sejalan The Company recorded solid performance in 2025, in line
dengan penerapan strategi pertumbuhan yang tepat sasaran with the implementation of targeted growth strategies and
dan ekspansi bisnis yang konsisten. Total penghasilan consistent business expansion. Total income increased by
meningkat 11,20% menjadi Rp13,51 triliun, dibandingkan Rp12,15 11.20% to Rp13.51 trillion, compared to Rp12.15 trillion in the
triliun pada tahun sebelumnya. previous year.
Sejalan dengan pertumbuhan penghasilan, profitabilitas In line with income growth, the Company’s profitability also
Perseroan juga menunjukkan performa positif dengan laba showed positive performance with a net income of Rp4.63
bersih sebesar Rp4,63 triliun atau naik 4,92% dibandingkan trillion, an increase of 4.92% compared to Rp4.42 trillion in
Rp4,42 triliun pada 2024. Peningkatan ini berdampak langsung 2024. This increase had a direct impact on Basic Earnings Per
pada nilai laba bersih per saham dasar yang meningkat menjadi Share, which increased to Rp16,545 per share from Rp15,770
Rp16.545 per saham dari Rp15.770 per saham pada 2024. per share in 2024.
Di sisi pembiayaan, Perseroan berhasil menyalurkan In terms of financing, the Company successfully disbursed
pembiayaan baru secara signifikan sekaligus mempertahankan significant new financing while maintaining a healthy portfolio
kualitas portofolio yang sehat. Beban penyisihan kerugian quality. Allowance for impairment losses on consumer financing
penurunan nilai pembiayaan konsumen tercatat sebesar Rp1,37 was recorded at the amount of Rp1.37 trillion, an increase
triliun, meningkat 29,53% dibandingkan Rp1,06 triliun pada of 29.53% compared to Rp1.06 trillion in the previous year,
tahun sebelumnya, mencerminkan pengelolaan risiko yang reflecting prudent risk management amid portfolio expansion.
prudent di tengah ekspansi portofolio.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 199
Page 202
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Tren kinerja penghasilan dan laba Perseroan selama 2 (dua) The Company’s income and profit performance trends over the
tahun terakhir disajikan pada tabel berikut: last 2 (two) years are presented in the following table:
(Dalam Juta Rp)
(In million Rp)
Perubahan
Uraian Changes
2025 2024
Description
Nominal %
Jumlah penghasilan 13.514.572 12.153.904 1.360.668 11,20
Total income
Beban usaha (3.256.854) (2.945.353) (311.501) 10,58
Operating expenses
Beban bunga dan keuangan (2.463.428) (2.095.510) (367.918) 17,56
Interest and financing charges
Penyisihan kerugian penurunan nilai pembiayaan konsumen (1.370.569) (1.058.091) (312.478) 29,53
Allowance for impairment losses of consumer financing
Rugi entitas asosiasi (24.007) (20.282) (3.725) 18,37
Loss from investment in associate
Beban penurunan nilai lain-lain (446.210) (363.281) (82.929) 22,83
Other impairment charges
Laba sebelum pajak penghasilan 5.953.504 5.671.387 282.117 4,97
Profit before income tax
Beban pajak penghasilan (1.320.875) (1.255.853) (65.022) 5,18
Income tax expense
Laba bersih 4.632.629 4.415.534 217.095 4,92
Net income
Kerugian komprehensif lain tahun berjalan, setelah pajak (116.270) (16.317) (99.953) 612,57
Other comprehensive loss for the year, net of tax
Jumlah penghasilan komprehensif tahun berjalan, setelah pajak 4.516.359 4.399.217 117.142 2,66
Total comprehensive income for the year, net of tax
Laba bersih per saham dasar (Rupiah penuh) 16.545 15.770 775 4,91
Basic earnings per share (full Rupiah amount)
Penghasilan Income
Pada tahun 2025, Perseroan mencatat total penghasilan In 2025, the Company recorded total income of Rp13.51
sebesar Rp13,51 triliun, meningkat 11,20% dibandingkan Rp12,15 trillion, an increase of 11.20% compared to Rp12.15 trillion in
triliun pada tahun sebelumnya. Segmen pembiayaan konsumen the previous year. The consumer finance segment remained the
tetap menjadi kontributor utama dengan pendapatan sebesar main contributor with income of Rp10.89 trillion, equivalent to
Rp10,89 triliun atau setara 80,56% dari total penghasilan. 80.56% of total income. Financing distribution in this segment
Penyaluran pembiayaan di segmen ini juga meningkat also increased by 14.61% or by Rp1.38 trillion from the previous
14,61%, atau sebesar Rp1,38 triliun dari periode sebelumnya, period, reflecting continued growth and support for the
mencerminkan pertumbuhan yang berkelanjutan dan dukungan Company’s expansion strategy.
terhadap strategi ekspansi Perseroan.
200 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 203
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Beban Expenses
Perseroan mencatatkan beban Perseroan sebesar Rp7,56 triliun The Company recorded expenses of Rp7.56 trillion in 2025,
pada tahun 2025, meningkat 16,61% dari sebelumnya senilai a 16.61% increase from the previous Rp6.48 trillion. Of this
Rp6,48 triliun. Dari jumlah tersebut beban usaha memiliki porsi amount, operating expenses had the highest portion of 43.07%
tertinggi sebesar 43,07% atau setara dengan Rp3,26 triliun, or equivalent to Rp3.26 trillion. It is higher than the previous
lebih tinggi dari tahun sebelumnya sebesar Rp2,95 triliun. year of Rp2.95 trillion.
Laba Bersih Net Income
Pada tahun 2025, Perseroan mencatat laba bersih sebesar In 2025, the Company recorded a net income of Rp4.63
Rp4,63 triliun, meningkat 4,92% dibandingkan Rp4,42 triliun trillion, an increase of 4.92% compared to Rp4.42 trillion in
pada tahun sebelumnya. the previous year.
Laporan Arus Kas
Cash Flow Statement
Perseroan memperoleh arus kas masuk dari beberapa sumber The Company obtains cash inflows from several sources,
termasuk penerimaan angsuran debitur, pinjaman bank maupun including debtor installments, bank loans and bonds, as well
obligasi, serta penerimaan dari fasilitas pembiayaan yang as receipts from financing facilities operated jointly with banks.
dijalankan bersama bank. Di sisi lain, arus kas keluar terutama On the other hand, cash outflows are mainly used to fulfill
digunakan untuk memenuhi kewajiban kepada Penyalur obligations to Vehicle Distributors, repay bank loans and/or
Kendaraan, melunasi pinjaman bank dan/atau obligasi, baik bonds, both principal and installments that are part of joint
pokok maupun angsuran yang menjadi bagian dari pembiayaan financing with banks.
bersama dengan bank.
Berikut ini disajikan rincian arus kas Perseroan untuk tahun The following presents details of the Company’s cash flows for
yang berakhir pada 31 Desember 2025 dan 2024: the years ended December 31, 2025 and 2024:
(Dalam Juta Rp)
(In million Rp)
Perubahan
Uraian Changes
2025 2024
Description
Nominal %
Arus kas bersih digunakan untuk aktivitas operasi (594.101) (2.166.579) 1.572.478 (72,58)
Net cash flows used in operating activities
Arus kas bersih digunakan untuk aktivitas investasi (521.235) (485.684) (35.551) 7,32
Net cash flows used in investing activities
Arus kas bersih diperoleh dari aktivitas pendanaan 1.209.837 2.344.712 (1.134.875) (48,40)
Net cash flows provided by financing activities
Kenaikan/(penurunan) bersih kas dan setara kas 94.501 (307.551) 402.052 (130,73)
Net increase/(decrease) in cash and cash equivalents
Penyesuaian atas selisih kurs dalam kas dan setara kas (829) (708) (121) 17,09
Foreign exchange adjustments in cash and cash equivalents
Kas dan setara kas pada awal tahun 304.180 612.439 (308.259) (50,33)
Cash and cash equivalents at beginning of the year
Kas dan setara kas pada akhir tahun 397.852 304.180 93.672 30,79
Cash and cash equivalents at the end of the year
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 201
Page 204
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Arus Kas Digunakan untuk Aktivitas Operasi Cash Flow Used in Operating Activities
Perseroan mencatat penurunan signifikan penggunaan kas The Company recorded a significant decrease in net cash
bersih pada aktivitas operasi sebesar 72,58% sehingga used in operating activities of 72.58%, resulting in a balance of
dibukukan menjadi Rp594,10 miliar pada posisi 31 Desember Rp594.10 billion as of December 31, 2025, compared to Rp2.17
2025, dibandingkan Rp2,17 triliun pada periode yang sama trillion in the same period of the previous year.
tahun sebelumnya.
Arus Kas Digunakan untuk Aktivitas Investasi Cash Flow Used in Investing Activities
Pada akhir 2025, penggunaan kas bersih untuk aktivitas At the end of 2025, net cash used for investing activities
investasi tercatat sebesar Rp521,24 miliar, naik 7,32% atau was recorded at Rp521.24 billion, an increase of 7.32% or
sebesar Rp485,68 miliar dibandingkan periode yang sama by Rp485.68 billion in compared to the same period of the
tahun sebelumnya. Kenaikan ini terutama dipengaruhi oleh previous year. This increase was mainly influenced by the
pembelian aset tetap dan investasi pada entitas asosiasi yang purchase of fixed assets and investments in associated entities
dilakukan oleh Perseroan. by the Company.
Arus Kas dari Aktivitas Pendanaan Cash Flow from Financing Activities
Perseroan mencatat kas bersih sebesar Rp1,21 triliun dari The company recorded net cash of Rp1.21 trillion from financing
aktivitas pendanaan, turun 48,40% dibandingkan Rp2,34 triliun activities, an increase of 48.40% from Rp2.34 trillion in the
pada tahun sebelumnya. previous year.
Rasio-Rasio Keuangan Utama
Key Financial Ratios
Dalam menjalankan kegiatan usaha pembiayaan, Perseroan In conducting its financing activities, the Company always
senantiasa memastikan kepatuhan terhadap ketentuan POJK No. complies with POJK No. 35/POJK.05/2018 (“POJK 35/2018”)
35/POJK.05/2018 (“POJK 35/2018”) tanggal 31 Desember 2018 dated December 31, 2018 concerning the Operation of Financing
mengenai Penyelenggaraan Usaha Perusahaan Pembiayaan, Companies, along with other related regulations. Based on
beserta peraturan terkait lainnya. Berdasarkan regulasi tersebut, these regulations, the Company calculates and monitors a
Perseroan menghitung dan memantau sejumlah rasio keuangan number of financial ratios that must be met as a financing
yang wajib dipenuhi sebagai perusahaan pembiayaan, untuk company, for the positions ending on December 31, 2025 and
posisi yang berakhir pada 31 Desember 2025 dan 31 Desember December 31, 2024, as presented below:
2024, sebagaimana disajikan berikut:
Rasio keuangan wajib berdasarkan POJK 35/2018
2025 2024
Financial ratios based on POJK 35/2018
Rasio saldo piutang pembiayaan neto terhadap total aset 90,52% 87,18%
Net financing receivables to asset ratio
Rasio saldo piutang pembiayaan neto terhadap total pendanaan 134,16% 127,25%
yang diterima
Net financing receivables to funding ratio
Rasio saldo piutang pembiayaan neto untuk pembiayaan investasi 13,77% 13,89%
dan modal kerja dibandingkan dengan total saldo piutang
pembiayaan
Net financing receivables for investment and working capital
financing to total financing receivables ratio
202 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 205
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Rasio keuangan wajib berdasarkan POJK 35/2018
2025 2024
Financial ratios based on POJK 35/2018
Rasio piutang pembiayaan bermasalah (”NPF”)-neto 0,20% 0,01%
Non-performing financing ratio (“NPF”)-net
Rasio ekuitas terhadap modal disetor 5.156,45% 4.381,06%
Equity to paid-up capital ratio
Rasio permodalan 31,68% 30,14%
Capital ratio
Rasio Keuangan Lainnya
2025 2024
Other financial ratios
Imbal hasil aset 11,48% 12,41%
Return on assets (ROA)
Imbal hasil ekuitas 32,09% 36,27%
Return on equity (ROE)
Rasio utang terhadap aset 0,72 x 0,73 x
Total liabilities/total assets
Rasio utang terhadap ekuitas 2,59 x 2,75 x
Total liabilities/total equities
Gearing ratio 2,42 2,58 x
Komitmen dan Kontinjensi
Commitments and Contingencies
Per 31 Desember 2025, Perseroan tidak memiliki liabilitas As of December 31, 2025, the Company has no significant
kontinjensi yang signifikan. contingent liabilities.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 203
Page 206
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Informasi Keuangan Material Lainnya
Other Material Financial Information
Kemampuan Membayar Utang dan Kolektibilitas Piutang & Rasio Keuangan yang Relevan
Ability to Pay Debt and Receivables Collectibility & Relevant Financial Ratios
Kemampuan Membayar Utang Ability to Pay Debt
Pengelolaan likuiditas yang cermat dan terukur menjadi fondasi Careful and measured liquidity management is the main
utama Perseroan dalam menjaga kelangsungan usaha karena foundation of the Company in maintaining business continuity
secara langsung memengaruhi kemampuan perusahaan dalam because it directly affects the company’s ability to meet both
memenuhi kewajiban finansial baik jangka pendek maupun short-term and long-term financial obligations. From an external
jangka panjang. Dari perspektif eksternal, kredibilitas Perseroan perspective, the Company’s credibility is reflected in the debt
tercermin melalui peringkat kredit yang diberikan oleh lembaga ratings given by leading rating agencies in Indonesia, such as
pemeringkat terkemuka di Indonesia, seperti Pefindo dan Fitch Pefindo and Fitch Ratings Indonesia. These ratings serve as
Ratings Indonesia. Pemeringkatan ini menjadi indikator objektif an objective indicator of the Company’s ability to maintain a
atas kemampuan Perseroan dalam menjaga kesehatan struktur healthy funding structure while demonstrating its capability to
pendanaan sekaligus menunjukkan kapabilitas Perseroan fulfill all obligations on time.
menunaikan seluruh kewajiban tepat waktu.
Secara internal, Perseroan menjaga kualitas pendanaan dengan Internally, the Company maintains the quality of its funding by
memantau secara konsisten rasio likuiditas dan solvabilitas yang consistently monitoring liquidity and solvency ratios, which are
menjadi fondasi utama pengelolaan keuangan. Rasio-rasio ini the main foundations of financial management. These ratios
mencerminkan kemampuan Perseroan dalam mengatur arus reflect the Company’s ability to manage cash flow, maintain
kas, mempertahankan kecukupan modal, dan memastikan adequate capital, and ensure that all financial obligations will
seluruh kewajiban finansial dapat dipenuhi tepat waktu be fulfilled on time without obstacles.
tanpa hambatan.
Kemampuan Membayar Utang Jangka Pendek - Rasio Ability to Pay Short-Term Debt - Liquidity Ratio
Likuiditas
Perseroan secara konsisten memastikan pemenuhan kewajiban The Company consistently meets its short-term obligations
jangka pendek melalui pengelolaan kas dan aset lancar yang through disciplined cash and current asset management.
disiplin. Langkah-langkah ini meliputi pengaturan arus kas These measures include managing cash inflows and outflows,
masuk dan keluar, pemanfaatan berbagai sumber dana secara utilizing various sources of funds in a timely manner, maintaining
tepat waktu, pemeliharaan kualitas aset, serta pemantauan asset quality, and closely monitoring all financial obligations
ketat seluruh kewajiban keuangan yang mendekati tanggal approaching their due dates.
jatuh tempo.
Hasil perhitungan rasio likuiditas Perseroan selama dua tahun The Company’s liquidity ratio calculations for the past two years
terakhir disajikan sebagai berikut: are presented as follows:
Rasio Keuangan
2025 2024
Financial Ratio
Rasio kas 1,67% 1,59%
Cash ratio
Rasio lancar 124,82% 125,71%
Current ratio
204 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 207
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Seiring membaiknya rasio likuiditas pada 2025, terlihat As the liquidity ratio improves in 2025, there has been a
peningkatan signifikan dalam kemampuan Perseroan memenuhi significant increase in the Company’s ability to fulfill its maturing
kewajiban jangka pendek yang jatuh tempo dibandingkan short-term obligations compared to the previous year. This
tahun sebelumnya. Perbaikan ini mencerminkan efektivitas improvement reflects the effectiveness of consistent cash
pengelolaan arus kas dan aset lancar yang konsisten, flow and current asset management, enabling the Company
sehingga Perseroan mampu mempertahankan likuiditas yang to maintain more flexible liquidity while remaining responsive
lebih longgar sekaligus tetap responsif terhadap kebutuhan to short-term funding needs.
pendanaan jangka pendek.
Kemampuan Membayar Utang Jangka Panjang - Rasio Ability to Pay Long-Term Debt - Solvency Ratio
Solvabilitas
Perseroan menggunakan rasio solvabilitas sebagai indikator The Company uses solvency ratios as key indicators to assess
utama untuk menilai kemampuan memenuhi kewajiban its ability to meet long-term debt obligations, one of which is
utang jangka panjang, salah satunya dengan mengukur rasio by measuring the gearing ratio, which reflects the ratio of total
kewajiban berbunga terhadap ekuitas (gearing ratio) yang interest-bearing liabilities to the Company’s equity.
mencerminkan perbandingan antara total kewajiban berbunga
dan ekuitas perusahaan.
Pada tahun 2025, gearing ratio Perseroan tercatat sebesar In 2025, the Company’s gearing ratio was recorded at 2.42
2,42 kali, jauh di bawah batas maksimal 10 kali yang ditetapkan times, well below the maximum limit of 10 times set in POJK
dalam POJK 35/2018. Angka ini menunjukkan bahwa Perseroan 35/2018. This figure shows that the Company has sufficient
memiliki kapasitas memadai untuk memenuhi kewajiban capacity to meet its short-term and long-term loan obligations
pinjaman jangka pendek maupun jangka panjang yang that carry interest expenses, while maintaining a healthy
mengandung beban bunga, sekaligus menjaga struktur modal capital structure.
yang sehat.
Kemampuan dan kredibilitas Perseroan dalam memenuhi The Company’s ability and credibility in fulfilling its long-term
kewajiban utang jangka panjang tercermin dari peringkat debt obligations are reflected in the idAAA/Stable Outlook
Corporate Rating idAAA/Stable Outlook yang diberikan oleh Corporate Rating assigned by Pefindo, as well as the AAA(idn)/
Pefindo, serta Peringkat Nasional Jangka Panjang AAA(idn)/ Stable Outlook Long-Term National Rating by Fitch Ratings
Stable Outlook oleh Fitch Ratings Indonesia. Predikat ini Indonesia. These ratings affirm the Company’s ability to maintain
menegaskan kemampuan Perseroan dalam menjaga kesehatan financial stability while ensuring long-term funding stability. The
keuangan sekaligus memastikan stabilitas pendanaan jangka Company’s commitment to maintaining its payment reputation
panjang. Komitmen Perseroan dalam menjaga reputasi is also reflected in its clean track record, with no defaults on
pembayaran juga tercermin dari rekam jejak yang bersih, di principal or debt coupons since the issuance of its first debt
mana tidak pernah terjadi gagal bayar atas pokok maupun securities until 2025.
kupon utang sejak penerbitan efek utang pertama hingga 2025.
Tingkat Kolektibilitas Piutang Receivables Collectability Level
Dalam menyalurkan pembiayaan, Perseroan secara konsisten In disbursing financing, the Company consistently monitors
memantau kondisi ekonomi nasional, termasuk arah kebijakan national economic conditions, including the direction of BI
BI rate, karena hal ini berdampak langsung pada suku bunga rate policy, as this has a direct impact on loan interest rates. In
pinjaman. Selain melakukan pemantauan pasar yang rutin, addition to conducting regular market monitoring, the Company
Perseroan juga mengelola aset produktif secara efektif guna also manages productive assets effectively to ensure that each
memastikan setiap pembiayaan melewati analisis kredit yang financing undergoes a thorough credit analysis and obtains
menyeluruh dan memperoleh persetujuan dari pihak terkait. approval from the relevant parties.
Pendekatan yang berhati-hati juga diterapkan Perseroan dalam A cautious approach is also applied in handling non-performing
menangani pembiayaan bermasalah, dengan fokus pada disiplin financing, with a focus on debtor discipline to encourge
debitur agar pembayaran dilakukan tepat waktu. timely payments.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 205
Page 208
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Dengan mengedepankan prinsip kehati-hatian ini, Perseroan By prioritizing this principle of prudence, the Company has
berhasil menumbuhkan portofolio pembiayaan yang sehat succeeded in growing a healthy financing portfolio, as reflected
sebagaimana tercermin dari rasio NPF Neto tahun 2025 yang in the 2025 Net NPF ratio, which remains low at 0.20%.
tetap rendah sebesar 0,20%.
Struktur Modal dan Kebijakan Manajemen atas Struktur Modal Serta Dasar Penentuan Kebijakan
Capital Structure and Management Policy on Capital Structure and Basis for Policy Determination
Kebijakan Manajemen atas Struktur Permodalan Management Policy on Capital Structure
Perseroan mengelola struktur modal secara hati-hati dan The Company manages its capital structure carefully and
optimal dengan tujuan memaksimalkan nilai bagi pemegang optimally with the aim of maximizing value for shareholders and
saham serta pemangku kepentingan, sekaligus menekan biaya stakeholders, while reducing the cost of capital. In maintaining
modal (cost of capital). Dalam menjaga kesehatan struktur a healthy capital structure and supporting long-term business
permodalan dan mendukung keberlanjutan usaha jangka sustainability, the Company has the flexibility to adjust its
panjang, Perseroan memiliki fleksibilitas untuk menyesuaikan dividend distribution policy, regulate returns on capital for
kebijakan pembagian dividen, mengatur imbal hasil modal shareholders, or issue new shares to reduce dependence
bagi pemegang saham, atau menerbitkan saham baru guna on loans.
mengurangi ketergantungan pada pinjaman.
Ke b i j a k a n p e r m o d a l a n Pe r s e r o a n s e n a n t i a s a The Company’s capital policy always considers the efficient
mempertimbangkan efisiensi penggunaan modal, dengan use of capital, taking into account cash flows from operations
memperhatikan arus kas dari operasi dan belanja modal, and capital expenditures, while projecting future capital
sekaligus memproyeksikan kebutuhan modal di masa depan. requirements. The Board of Directors regularly reviews the
Direksi secara rutin meninjau kualitas struktur permodalan, quality of the capital structure, both in terms of capital costs
baik dari sisi biaya modal maupun risiko yang terkait, untuk and associated risks, to ensure sufficient capital to cover the
memastikan kecukupan modal dalam menutup risiko yang risks inherent in business activities.
melekat pada kegiatan usaha.
Sejalan dengan ketentuan POJK 35/2018, Perseroan In line with POJK 35/2018, the Company considers the maximum
memperhatikan batas maksimum gearing ratio bagi perusahaan gearing ratio limit for financing companies, which is no more
pembiayaan, yaitu tidak lebih dari 10 kali total modal. Rasio than 10 times the total capital. This ratio is calculated by dividing
ini dihitung dengan membagi nilai bersih pinjaman, termasuk the net value of loans, including bonds and MTNs, by the total
obligasi dan MTN terhadap total modal yang bersumber dari capital sourced from equity as recorded in the statement of
ekuitas sebagaimana tercatat dalam laporan posisi keuangan. financial position.
Struktur Permodalan Capital Structure
Struktur modal Perseroan terdiri dari dua komponen utama, The Company’s capital structure consists of two main
yaitu modal sendiri (ekuitas) dan utang (liabilitas). Tabel berikut components, namely equity and liabilities. The following table
menyajikan perbandingan komposisi permodalan Perseroan presents a comparison of the Company’s capital composition
untuk periode yang berakhir pada 31 Desember 2025 dan 2024: for the periods ending December 31, 2025 and 2024:
206 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 209
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
(Dalam Juta Rp)
(In million Rp)
Rasio Keuangan
2025 2024
Description
Pinjaman 24.729.091 22.736.202
Borrowings
Surat berharga yang diterbitkan 10.273.447 8.620.483
Securities issued
Jumlah pinjaman 35.002.538 31.356.685
Total debt
Ekuitas 14.438.072 12.175.713
Equity
Gearing ratio 2,42 x 2,58 x
Gearing ratio Perseroan untuk pelaporan yang berakhir pada The Company’s gearing ratio for the reporting periods ending
31 Desember 2025 dan 31 Desember 2024 tetap berada di December 31, 2025, and December 31, 2024, remained below
bawah batas maksimum yang ditetapkan oleh POJK 35/2018. the maximum limit set by POJK 35/2018. This indicates that the
Hal ini menunjukkan bahwa struktur permodalan Perseroan Company’s capital structure continues to be maintained in a
terus dijaga agar sehat dan memadai, sesuai ketentuan healthy and adequate manner, in accordance with regulatory
regulator bagi perusahaan pembiayaan. requirements for financing companies.
Dasar Penentuan Kebijakan Manajemen atas Struktur Basis for Determining Management Policy on Capital
Permodalan Structure
Rencana permodalan Perseroan disusun secara terpadu The Company’s capital planning is always aligned with its annual
dengan strategi bisnis tahunan untuk memastikan struktur business strategy, with the aim of ensuring the availability of
modal yang kuat dan mendukung arah pertumbuhan an adequate capital structure to support its growth direction
perusahaan. Pendekatan ini memberikan fleksibilitas keuangan and business strategy implementation. This approach
sekaligus menjamin kapasitas pendanaan yang memadai bagi provides financial flexibility while securing adequate funding
pelaksanaan berbagai inisiatif operasional dan ekspansi. capacity for the implementation of various operational and
expansion initiatives.
Dalam menetapkan komposisi modal, Perseroan senantiasa In determining the capital composition, the Company always
mengacu pada ketentuan POJK 35/2018, yang mengatur refers to the provisions of POJK 35/2018, which regulates
beberapa persyaratan utama, antara lain: several main requirements, including:
1. M o d a l d i s e t o r P e r s e r o a n m i n i m a l s e b e s a r 1. The Company’s paid-up capital is at least Rp100,000,000,000;
Rp100.000.000.000;
2. Ekuitas Perseroan minimal sebesar 50,00% dari modal 2. The Company’s equity must be at least 50.00% of its paid-
disetor; dan up capital; and
3. Jumlah pinjaman Perseroan, dibandingkan dengan modal 3. The Company’s total borrowings, compared to its own
sendiri dan utang subordinasi dikurangi penyertaan (gearing capital and subordinated debt net of investments (gearing
ratio), tidak boleh melebihi 10 kali, baik untuk pinjaman ratio), must not exceed 10 times, for both domestic and
dalam negeri maupun luar negeri. foreign borrowings.
Melalui penerapan kebijakan permodalan yang disiplin dan Through the implementation of a disciplined capital policy that
selaras dengan ketentuan regulator, Perseroan mampu is in line with regulatory requirements, the Company is able
mempertahankan struktur modal yang sehat, mendukung to maintain a healthy capital structure, support sustainable
pertumbuhan berkelanjutan, serta memastikan kapasitas growth, and ensure adequate funding capacity for all future
pendanaan yang memadai untuk seluruh kegiatan operasional operational and expansion activities.
dan ekspansi di masa depan.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 207
Page 210
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Ikatan Material untuk Investasi Barang Modal
Material Commitment on Capital Expenditure
Pada tahun buku 2025 Perseroan tidak memiliki ikatan material In 2025 fiscal year, the Company has no material commitments
untuk investasi barang modal. Dengan demikian, Perseroan for capital goods investments. Therefore, the Company does
tidak menyajikan informasi yang berkaitan dengan hal tersebut, not present information related to this, including:
di antaranya berupa:
1. Nama dari pihak yang melakukan ikatan; 1. The name of the party making the commitment;
2. Tujuan dari perikatan; 2. The purpose of the commitment;
3. Sumber dana yang disiapkan untuk memenuhi 3. The source of funds prepared to fulfill the commitment;
perikatan tersebut;
4. Denominasi mata uang dalam ikatan tersebut; dan 4. The currency denomination of the commitment; and
5. Langkah-langkah yang direncanakan Perseroan untuk 5. The measures planned by the Company to hedge the risk
melindungi risiko dari posisi mata uang asing yang terkait. of the related foreign currency position.
Realisasi Investasi Barang Modal pada Tahun Buku 2025
Investment in Capital Expenditure in 2025 Fiscal Year
Sepanjang 2025, Perseroan melaksanakan belanja modal Throughout 2025, the Company implemented capital
untuk mendukung kelancaran kegiatan operasional, yang expenditure to support the smooth operation of its operational
sepenuhnya dibiayai dari kas internal dan menggunakan mata activities, which was fully financed from internal cash and using
uang Rupiah. Rincian realisasi belanja modal selama 2 (dua) the Rupiah currency. Details of capital expenditure realization
tahun terakhir disajikan sebagai berikut: over the last 2 (two) years are presented as follows:
(Dalam Juta Rp)
(In million Rp)
Jenis Belanja Modal Tujuan
2025 2024
Type of Capital Expenditure Objective
Aset kepemilikan langsung
Direct ownership assets
Tanah 245 -
Land
Tanah-pembaharuan - -
Land-renewal
Bangunan 8.189 6.228
Buildings
Prasarana bangunan Mendukung kegiatan operasional Perusahaan 48.002 58.650
Building improvements Supporting the Company's operational activities.
Kendaraan - 1.167
Vehicles
Peralatan kantor 295.589 262.088
Office equipment
Perabot kantor 13.748 15.368
Furniture and fixtures
Jumlah 365.773 343.501
Total
208 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 211
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Dampak Nilai Tukar
Impact of Exchange Rates
Transaksi yang dilakukan Perseroan dalam mata uang asing Transactions conducted by the Company in foreign currencies
dijabarkan ke dalam Rupiah menggunakan kurs yang berlaku are translated into Rupiah using the exchange rate prevailing
pada tanggal transaksi. Pada tanggal laporan posisi keuangan, on the transaction date. On the date of the financial position
aset dan liabilitas moneter dalam mata uang asing dijabarkan report, monetary assets and liabilities in foreign currencies
dengan kurs yang berlaku pada tanggal tersebut. Selisih kurs are translated using the exchange rate prevailing on that date.
yang timbul dari transaksi dalam mata uang asing maupun dari Exchange differences arising from transactions in foreign
penjabaran aset dan liabilitas moneter diakui dalam laporan currencies and from the translation of monetary assets and
laba rugi dan penghasilan komprehensif lain. liabilities are recognized in the income statement and other
comprehensive income.
Pada 31 Desember 2025, kurs yang digunakan adalah kurs On December 31, 2025, the exchange rate used was the Bank
tengah Bank Indonesia sebesar Rp16.782 per 1 Dolar Amerika Indonesia middle rate of Rp16,782 per 1 US Dollar, compared
Serikat, dibandingkan dengan kurs sebesar Rp16.162 per 1 Dolar to the exchange rate of Rp16,162 per 1 US Dollar on December
AS pada 31 Desember 2024. 31, 2024.
Informasi dan Fakta Material yang Terjadi Setelah Tanggal Laporan Akuntan
Material Information and Facts Subsequent to Reporting Date
Pada tanggal 20 Februari 2025, Akuntan Hendra Setiadi, On February 20, 2025, Accountant Hendra Setiadi, CPA, with
CPA, dengan surat izin praktik akuntan publik No. AP.2087, public accountant practice license No. AP.2087, signed the
telah menandatangani laporan keuangan audited Perseroan Company’s audited financial statements for the period ending
untuk periode yang berakhir pada 31 Desember 2025. December 31, 2025. The financial statements were audited
Laporan keuangan tersebut diaudit oleh Kantor Akuntan by the Public Accounting Firm Rintis, Jumadi, Rianto & Rekan
Publik Rintis, Jumadi, Rianto & Rekan (dahulu KAP Tanudiredja, (formerly KAP Tanudiredja, Wibisana, Rintis & Rekan), which
Wibisana, Rintis & Rekan), yang merupakan firma anggota is a member firm of the PricewaterhouseCoopers network.
jaringan PricewaterhouseCoopers.
Dalam laporan tersebut dinyatakan bahwa tidak terdapat The report states that there is no material information or facts
informasi maupun fakta material yang terjadi setelah tanggal that occurred after the date of the accountant’s report that
laporan akuntan yang perlu diungkapkan. need to be disclosed.
Perbandingan antara Target dan Realisasi Tahun 2025, Serta Proyeksi Kinerja Tahun 2026
Comparison between Target and Realization in 2025, and Projected Performance In 2026
Perseroan menutup tahun 2025 dengan pencapaian kinerja The Company ended 2025 with solid performance, even
yang solid, bahkan melampaui target tahunan yang telah exceeding the annual targets set at the beginning of the year.
ditetapkan di awal tahun. Hasil ini menjadi acuan penting These results serve as an important reference for evaluating the
untuk mengevaluasi efektivitas strategi yang telah dijalankan, effectiveness of the strategies that have been implemented, as
sekaligus menjadi dasar dalam menetapkan target-target yang well as a basis for setting more realistic and ambitious targets
lebih realistis dan ambisius untuk tahun berikutnya. for the following year.
Uraian perbandingan antara target dan realisasi kinerja A comparison between the Company’s financial targets and
keuangan Perseroan untuk periode yang berakhir pada actual performance for the period ending December 31, 2025
31 Desember 2025 disajikan sebagai berikut: is presented as follows:
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 209
Page 212
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
2025
Proyeksi 2026
Paramater Realisasi (dalam Jutaan Rp)
Target
Parameter (dalam Jutaan Rp) Pencapaian (%) 2026 Projection
(dalam Jutaan Rp)
Realization (in Achievement (%) (in millions Rp)
Target (in millions Rp)
millions Rp)
Posisi Keuangan
Financial Position
Jumlah aset 46.811.103 51.877.739 110,82 53.432.563
Total assets
Jumlah liabilitas 32.333.658 37.439.667 115,79 36.561.410
Total liabilities
Jumlah ekuitas 14.477.445 14.438.072 99,73 16.871.152
Total equity
Laba (Rugi)
Profit (Loss)
Jumlah penghasilan 14.123.429 13.514.572 95,69 15.437.584
Total income
Jumlah beban (8.267.922) (7.561.068) 91,45 9.352.582
Total expenses
Laba sebelum pajak penghasilan 5.855.507 5.953.504 101,67 6.085.002
Profit before income tax
Beban pajak penghasilan (1.292.778) (1.320.875) 102,17 (1.343.129)
Income tax expense
Laba bersih 4.562.729 4.632.629 101,53 4.741.873
Net income
Arus Kas
Cash Flow
Arus kas dari aktivitas operasi 2.588.096 (594.101) (22,96) 1.417.581
Cash flow from operating activities
Arus kas dari aktivitas investasi (368.406) (521.235) 141,48 (443.744)
Cash flow from investing activities
Arus kas dari aktivitas pendanaan (1.989.447) 1.209.837 (60,81) (887.318)
Cash flow from financing activities
Kenaikan bersih kas dan setara kas 230.243 94.501 41,04 86.519
Net decrease in cash and cash
equivalents
Penyesuaian atas selisih kurs dalam kas - (829) 100 -
dan setara kas
Foreign exchanges adjustment in cash
and cash equivalents
Kas dan setara kas pada awal tahun 550.459 304.180 55,26 446.813
Cash and cash equivalents at beginning
of year
Kas dan setara kas akhir tahun 780.702 397.852 50,96 533.332
Cash and cash equivalents at end of
year
210 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 213
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
2025
Proyeksi 2026
Paramater Realisasi (dalam Jutaan Rp)
Target
Parameter (dalam Jutaan Rp) Pencapaian (%) 2026 Projection
(dalam Jutaan Rp)
Realization (in Achievement (%) (in millions Rp)
Target (in millions Rp)
millions Rp)
Lain-lain
Others
Biaya pelatihan SDM 51.793 55.910 107,95 % 60.920
Human capital training costs
Kebijakan dividen Kebijakan dividen Perseroan senantiasa mengacu pada perundang-undangan yang berlaku.
Dividend policy Inisiatif pembagian dividen dilakukan setiap tahun melalui RUPS Tahunan dengan tetap
memperhatikan kondisi keuangan Perseroan.
The Company's dividend policy always refers to the applicable laws and regulations. Dividend
distribution initiatives are carried out annually through the General Meeting of Shareholders
(GMS), considering the financial condition of the Company.
2025
Paramater Proyeksi 2026
Parameter Target Realisasi Pencapaian 2026 Projection
Target Realization Achievement
Rasio pembayaran dividen Minimal 20% dari laba 50% Lebih besar dari Minimal 20% dari laba
Dividend payout ratio tahun berjalan ketentuan 20% tahun sebelumnya
Minimum 20% of terhadap laba tahun Minimum 20% of
current year profit berjalan previous year profit
Higher than the
20% requirement of
current year profit
Rasio gearing Maksimal 10 kali 2,42 kali Di bawah batas 10 kali Menjaga di bawah
Gearing ratio Maximum 10 times 2.42 times Below the limit of 10 batas regulasi 10 kali
times Maintain below the
regulatory limit of 10
times
Perseroan menutup tahun 2025 dengan pencapaian kinerja The Company ended 2025 with solid performance, even
yang solid bahkan sebagian besar berhasil melampaui exceeding most of the annual targets set at the beginning
target tahunan yang telah ditetapkan di awal tahun. of the year. This achievement reflects the effectiveness of
Pencapaian ini mencerminkan efektivitas strategi bisnis, the Company’s business strategy, operational resilience, and
ketangguhan operasional, serta disiplin dalam pengelolaan financial management discipline.
keuangan Perseroan.
Berdasarkan uraian pada tabel di atas, penghasilan Perseroan Based on the description in the table above, the Company’s
terealisasi sebesar Rp13,51 triliun dan laba bersih dibukukan income was realized at a value of Rp13.51 trillion and net profit
sebesar Rp4,63 triliun. Hasil kinerja top line dan bottom line was recorded at a value of Rp4.63 trillion. These top line and
tersebut menunjukkan capaian yang signifikan dibandingkan bottom line performance results show significant achievements
target awal. Sementara itu arus kas dari aktivitas operasi, compared to the initial targets. Meanwhile, cash flows from
investasi, dan pendanaan juga menunjukkan pengelolaan operating, investing, and financing activities also showed
likuiditas yang terukur sehingga kas dan setara kas Perseroan measured liquidity management, resulting in an increase in
meningkat menjadi Rp397,85 miliar pada akhir tahun atau the Company’s cash and cash equivalents to Rp397.85 billion
tercapai 50,96% terhadap target. at the end of the year, or 50.96% of the target.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 211
Page 214
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Dari sisi permodalan, struktur modal tetap sehat dengan ekuitas In terms of capital, the capital structure remained healthy with
tercatat sebesar Rp14,8 triliun dan gearing ratio berada dalam recorded equity of Rp14.8 trillion and a gearing ratio within the
batas yang ditetapkan regulator. limits set by regulators.
Pencapaian target 2025 menjadi acuan utama bagi Perseroan The achievement of the 2025 targets is the main reference for
dalam mengevaluasi efektivitas strategi dan pelaksanaan the Company in evaluating the effectiveness of its strategies
kegiatan usaha sepanjang tahun. Hasil kinerja yang positif and business activities throughout the year. These positive
ini sekaligus menjadi dasar untuk menetapkan target- results also serve as the basis for setting more realistic and
target 2026 yang lebih realistis dan ambisius, dengan tetap ambitious targets for 2026, while continuing to prioritize the
mengedepankan prinsip kehati-hatian, efisiensi, serta menjaga principles of prudence, efficiency, and maintaining the quality
kualitas portofolio pembiayaan. of the financing portfolio.
Kebijakan Dividen dan Pembagiannya
Dividend Policy and Its Distribution
Kebijakan Dividen Dividend Policy
Dalam menetapkan kebijakan pembagian dividen, Perseroan In determining its dividend distribution policy, the Company
selalu mempertimbangkan sejumlah faktor utama, antara always considers a number of key factors, including its
lain posisi permodalan saat ini, proyeksi kebutuhan modal current capital position, projected future capital requirements,
di masa depan, kepatuhan terhadap peraturan perundang- compliance with laws and regulations, particularly those relevant
undangan terutama yang relevan bagi perusahaan pembiayaan, to financing companies, the achievement of financial ratios,
pencapaian rasio keuangan, serta rencana dan prospek usaha and medium to long-term business plans and prospects. This
jangka menengah hingga panjang. Pendekatan ini memastikan approach guarantees that every decision related to profit
bahwa setiap keputusan terkait distribusi laba selaras dengan distribution is aligned with the Company’s growth strategy,
strategi pertumbuhan Perseroan, sekaligus menjaga kesehatan while maintaining sustainable financial health.
keuangan secara berkelanjutan.
Sebelum berakhirnya tahun buku, Perseroan diwajibkan Before the end of the fiscal year, the Company is required
menyisihkan sebagian laba bersih sebagai cadangan hingga to set aside a portion of its net income as reserves until it
mencapai minimal 20% dari modal yang ditempatkan dan reaches a minimum of 20% of its issued and fully paid-up
disetor penuh. Sesuai ketentuan Undang-Undang No. 40 capital. In accordance with the provisions of Law No. 40 of
Tahun 2007 tentang Perseroan Terbatas, pembagian dividen 2007 concerning Limited Liability Companies, the distribution of
dilakukan berdasarkan keputusan RUPS, di mana masukan dari dividends is based on the resolution of the GMS, in which input
Manajemen menjadi pertimbangan penting, termasuk dalam from Management is an important consideration, including in
menentukan besaran penyisihan untuk cadangan. Apabila determining the amount of provisions. Unless the GMS decides
RUPS tidak memutuskan lain, maka sisa laba bersih setelah otherwise, the remaining net income, net of allowance for
dikurangi cadangan akan dibagikan kepada pemegang saham reserves will be distributed to shareholders as dividends.
sebagai dividen.
Dengan melakukan analisis yang cermat terhadap struktur By conducting a careful analysis of the capital structure and cash
permodalan dan arus kas, kebijakan dividen yang ditetapkan flow, the dividend policy determined by the GMS is designed
RUPS dirancang agar tidak berdampak negatif terhadap kinerja so as not to have a negative impact on the Company’s financial
keuangan maupun profil risiko Perseroan. performance and risk profile.
Kronologis Pembagian Dividen RUPS Selama 2 (Dua) Chronology of Dividend Distribution at the General
Tahun Terakhir Meeting of Shareholders for the Past Two Years
Sesuai keputusan RUPS Tahunan yang diselenggarakan pada In accordance with the resolution of the Annual GMS held
21 April 2025, Perseroan memutuskan untuk membagikan on April 21, 2025, the Company decided to distribute a
dividen final senilai Rp1,48 triliun kepada pemegang saham atas final dividend worth Rp1.48 trillion to shareholders for the
kinerja tahun buku 2024. Pada tahun sebelumnya, Perseroan performance of the 2024 financial year. In the previous year,
juga membagikan dividen senilai Rp2,79 triliun untuk tahun the Company also distributed dividends worth Rp2.79 trillion
buku 2023. for the 2023 financial year.
212 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 215
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Uraian lebih lanjut mengenai kronologis pembagian dividen Further details regarding the chronology of dividend
selama 2 (dua) tahun terakhir adalah sebagai berikut: distributions over the past two (2) years are as follows:
Uraian
2025 2024
Description
Dasar hukum Akta Pernyataan Keputusan Rapat tertanggal 9 Akta Pernyataan Keputusan Rapat tertanggal 2
Legal basis Mei 2025 Mei 2024
Deed of Meeting Resolution dated May 9, 2025 Deed of Meeting Resolution dated May 2, 2024
Tahun buku Laporan Keuangan audit tahun 2024 Laporan keuangan audit tahun 2023
Fiscal year Audited Financial Statements for the year 2024 Audited Financial Statements for the year 2023
Total dividen yang dibagikan Total dividen yang dibagikan: Total dividen yang dibagikan:
Total dividends distributed • Dividen interim: Rp773 miliar • Dividen interim: RpRp727 miliar
• Dividen final: Rp1,48 triliun • Dividen final: Rp2,79 triliun
Total dividends distributed: Total dividends distributed:
• Interim dividends: Rp773 billion • Interim dividends: Rp727 billion
• Final dividends: Rp1.48 trillion • Final dividends: Rp2,79 trillion
Jumlah dividen per saham Rp7.885 per saham Rp14.669 per saham
Dividend per share Rp7,885 per share Rp14,669 per share
Persentase dividen yang dibagikan 50% 100%
terhadap laba bersih (payout ratio)
Percentage of dividends distributed
to net income (payout ratio)
Tanggal pengumuman distribusi 28 Mei 2025 22 Mei 2024
dividen tunai May 28, 2025 May 22, 2024
Announcement date of cash
dividend distribution
Tanggal pembayaran dividen tunai • Dividen interim: 24 Oktober 2024 • Dividen interim: 24 Oktober 2023
Cash dividend payment date • Dividen final: 28 Mei 2025 • Dividen final: 22 Mei 2024
• Interim dividend: October 24, 2024 • Interim dividend: October 24, 2023
• Final dividend: May 28, 2025 • Final dividend: May 22, 2024
Dasar Kebijakan Pembagian Dividen Dividend Distribution Policy
Kebijakan pembagian dividen Perseroan berpedoman pada The Company’s dividend distribution policy is based on the
Anggaran Dasar Perseroan, khususnya Pasal 18 ayat (1) sampai Company’s Articles of Association, specifically Article 18
dengan ayat (5), yang mengatur bahwa Laba Bersih dalam paragraphs (1) to (5), which stipulate that Net Income in a fiscal
suatu tahun buku sebagaimana tercantum dalam laporan posisi year as stated in the financial position report and statement
keuangan dan laporan laba rugi yang telah disahkan oleh Rapat of profit or loss approved by the Annual General Meeting of
Umum Pemegang Saham (RUPS) Tahunan serta menunjukkan Shareholders (AGMS) and shows a positive profit balance,
saldo laba positif, dibagikan sesuai dengan keputusan RUPS shall be distributed in accordance with the GMS resolution
mengenai penggunaan laba. regarding the use of profits.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 213
Page 216
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Prospek Usaha Tahun 2026
Business Prospects in 2026
Memasuki tahun 2026, prospek usaha Perseroan lebih Heading into 2026, the Company’s business prospects is more
menjanjikan dengan mempertimbangkan kondisi makro yang promising, considering the relatively stable macroeconomic
relatif lebih terjaga di dalam negeri, serta ruang pertumbuhan conditions in the country and the growth potential in the
di industri pembiayaan yang masih ada meski diiringi financing industry, despite a number of risks. Domestically,
sejumlah risiko. Secara domestik, BI masih akan melanjutkan BI will continue to implement monetary policies that support
implementasi kebijakan moneter yang mendukung terjaganya stability while promoting economic growth. Until the end of
stabilitas sekaligus mendorong pertumbuhan ekonomi. Sampai 2025, BI has decided to maintain the BI Rate at 4.75% and has
dengan akhir 2025, BI memutuskan mempertahankan BI Rate affirmed its commitment to continue monitoring the prospects
pada level 4,75% dan menegaskan komitmen untuk terus for growth, inflation, and exchange rate stability by utilizing the
mencermati prospek pertumbuhan, inflasi, serta stabilitas room for interest rate cuts where possible. This policy is also
nilai tukar dengan memanfaatkan ruang penurunan suku supported by measures to strengthen money market liquidity
bunga apabila memungkinkan. Kebijakan ini juga didukung and accelerate the transmission of interest rate cuts, all of
oleh langkah-langkah untuk memperkuat likuiditas pasar which are aimed at promoting sustainable economic growth.
uang dan mempercepat transmisi penurunan suku bunga,
yang semua diarahkan untuk mendorong pertumbuhan
ekonomi berkelanjutan.
Sementara itu dari perspektif industri multifinance, regulator dan On the other hand, from the perspective of the multifinance
para pelaku pasar melihat adanya prospek pertumbuhan yang industry, regulators and market players believe that growth
tetap positif pada 2026. OJK menyampaikan proyeksi bahwa prospects will remain positive in 2026. The FSA has projected
kinerja perusahaan multifinance akan tetap tumbuh positif, that the performance of multifinance companies will continue to
walaupun tantangan masih membayangi. Data industri hingga grow positively, even though challenges may still arise. Industry
September 2025 mencerminkan bahwa meskipun piutang data up to September 2025 revealed that although financing
pembiayaan tumbuh melambat, namun indikator kualitas aset receivables grew at a slower pace, asset quality indicators such
seperti NPF mengalami perbaikan. Kondisi ini membuka ruang as NPF improved. This condition opens up opportunities for
bagi Perseroan untuk tetap melakukan ekspansi penyaluran the Company to continue to expand its financing distribution
pembiayaan secara hati‑hati, memanfaatkan momentum cautiously, taking advantage of the available growth momentum,
pertumbuhan yang tersedia, sekaligus menjaga kualitas aset while maintaining asset quality to prevent it from weakening
agar tidak melemah oleh guncangan eksternal atau internal. due to external or internal shocks.
Dalam kerangka strategi bisnis, kombinasi landasan makro yang Within the framework of its business strategy, the combination
relatif stabil dan outlook industri yang positif menempatkan of a relatively stable macroeconomic foundation and a
Perseroan pada posisi yang lebih siap memanfaatkan berbagai positive industry outlook puts the Company in a position to
peluang di 2026. Menyambut peluang tersebut, Perseroan better take advantage of various opportunities in 2026. To
memfokuskan upaya pada percepatan digitalisasi proses, welcome these opportunities, the Company is focusing its
baik di tahap originasi maupun penagihan. Pendekatan ini efforts on accelerating the digitization of processes, both at
memungkinkan penurunan biaya operasional, percepatan the origination and collection stages. This approach enables
layanan kepada debitur, serta perbaikan tingkat kolektabilitas. a reduction in operating costs, faster service to debtors, and
Strategi efisiensi ini diyakini akan menjadi kunci apabila tekanan improved collectability rates. This efficiency strategy is believed
biaya atau suku bunga kembali meningkat karena Perseroan to be key if cost or interest rate pressures increase again, as
dapat merespons dengan cepat tanpa mengorbankan kualitas the Company can respond quickly without compromising the
analisis kredit. quality of its credit analysis.
Perseroan juga memandang strategi diversifikasi produk The Company also considers the strategy of diversifying
dan kanal distribusi masih sangat relevan untuk diterapkan products and distribution channels to be highly relevant for
pada 2026 mendatang, mengingat ruang pasar yang masih implementation in 2026, given the wide open market space.
terbuka lebar. Dengan pendekatan ini, Perseroan dapat With this approach, the Company can further penetrate potential
memperdalam penetrasi ke segmen‑segmen potensial segments while exploring new financing products that are more
sekaligus mengeksplorasi produk pembiayaan baru yang suited to the needs of consumers or distribution partners in
lebih sesuai dengan kebutuhan konsumen atau mitra penyalur the coming years. This strategy is projected to help reduce
214 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 217
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
di tahun‑tahun mendatang. Strategi ini diproyeksikan dapat dependence on a single product type or region in the event
membantu mengurangi ketergantungan pada satu jenis produk of a slowdown in a particular segment.
atau wilayah tertentu saat terjadi perlambatan di satu segmen.
Sementara itu dari sisi pengelolaan bisnis, inisiatif penguatan At the same time, in terms of business management, initiatives
manajemen risiko dan kualitas aset tetap menjadi prioritas to strengthen risk management and asset quality remain a
Perseroan. Tekanan NPF pada beberapa periode sebelumnya priority for the Company. NPF pressures in several previous
mengingatkan pentingnya pengawasan yang ketat terhadap periods have highlighted the importance of strict supervision of
kolektabilitas dan penyisihan kerugian. Oleh karena itu, strategi collectability and allowance. Therefore, the expansion strategy
ekspansi tetap diimbangi dengan mekanisme mitigasi risiko is balanced with strong risk mitigation mechanisms, including
yang kuat, termasuk pemantauan arus kas debitur, analisis monitoring debtor cash flows, conducting regular portfolio
portofolio secara rutin, serta penyesuaian kebijakan pembiayaan analysis, and adjusting financing policies when necessary.
bila diperlukan. Dengan begitu, Perseroan memastikan bahwa Therefore, the Company ensures that business growth
pertumbuhan usaha tidak mengorbankan kesehatan portofolio, does not compromise the health of its portfolio, enabling it
sehingga tetap memiliki kemampuan untuk menghadapi to face market dynamics and potential external shocks with
dinamika pasar dan potensi guncangan eksternal dengan adequate resilience.
daya tahan yang memadai.
Terakhir, pemanfaatan fleksibilitas pendanaan dan struktur Lastly, the utilization of funding flexibility and a healthy capital
modal yang sehat diyakini akan memperkuat daya tahan structure is believed to strengthen the Company’s resilience
Perseroan terhadap fluktuasi eksternal. Strategi pendanaan to external fluctuations. A prudent funding strategy, including
yang prudent, termasuk diversifikasi sumber pembiayaan dan diversification of financing sources and monitoring of financial
pemantauan rasio keuangan dapat memberikan ruang bagi ratios, provides the Company with the space to maintain liquidity
Perseroan untuk menjaga likuiditas dan solvabilitas dalam and solvency in various economic scenarios.
berbagai skenario ekonomi.
Keseluruhan gambaran tersebut menunjukkan bahwa prospek This overall picture shows that the Company’s business
usaha Perseroan untuk 2026 berada pada jalur potensi prospects for 2026 is on track for sustainable growth. By
pertumbuhan yang berkelanjutan. Dengan menerapkan strategi implementing integrated business strategies across all aspects
bisnis yang terintegrasi di seluruh aspek usaha dan operasional, of its business and operations, the Company is optimistic that
Perseroan optimis dapat memperkuat posisi kompetitifnya di it is able to strengthen its competitive position in the financing
pasar pembiayaan, meningkatkan efisiensi operasional, serta market, improve operational efficiency, and create sustainable
menciptakan nilai tambah yang berkelanjutan bagi pemegang added value for shareholders and all stakeholders.
saham dan seluruh pemangku kepentingan.
Aspek Pemasaran
Marketing Aspects
Strategi Pemasaran Marketing Strategy
Sepanjang tahun 2025, Direksi telah mengeksekusi serangkaian Throughout 2025, the Board of Directors has executed
inisiatif strategis yang selaras dengan arahan dan rekomendasi a series of strategic initiatives in line with the directives
Dewan Komisaris, dengan pemasaran ditempatkan sebagai and recommendations of the Board of Commissioners,
salah satu pilar utama untuk mendorong pertumbuhan bisnis with marketing positioned as one of the main pillars to
yang berkelanjutan. Meskipun Perseroan tetap menekankan drive sustainable business growth. Although the Company
peningkatan efisiensi operasional dan penguatan manajemen continues to emphasize improving operational efficiency and
risiko, upaya pemasaran tidak kalah digencarkan untuk strengthening risk management, marketing efforts have been
memperluas jangkauan pasar, memperkuat kemitraan, dan intensified to expand market reach, strengthen partnerships,
meningkatkan daya saing produk pembiayaan. and increase the competitiveness of financing products.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 215
Page 218
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Sepanjang tahun 2025, strategi pemasaran Perseroan meliputi During 2025, the Company’s marketing strategy included
beberapa fokus utama, antara lain sebagai berikut: several key focuses, including the following:
1. Perluasan Jangkauan Pasar 1. Market Reach Expansion
Perseroan aktif memperluas jaringan konsumen potensial The Company actively expands its network of new potential
baru serta meingkatkan kedalaman penetrasi di berbagai consumers and increases its market penetration in various
wilayah yang masih memiliki peluarang untuk digarap lebih regions that still have opportunities for further optimization.
optimal. Langkah ini dilakukan dengan menyesuaikan This step is taken by adjusting financing products and
produk dan layanan pembiayaan agar lebih relevan services to be more relevant to the needs of each debtor
dengan kebutuhan masing-masing segmen debitur, segment, while utilizing an extensive distribution network
sekaligus memanfaatkan jaringan distribusi yang luas untuk to expand financing services.
memperluas layanan pembiayaan.
2. Penguatan Kemitraan 2. Strengthening Partnerships
Dalam rangka menciptakan ekosistem penyaluran To create an inclusive and sustainable financing ecosystem,
pembiayaan yang inklusif dan berkelanjutan, Perseroan the Company has established partnerships with various
menjalin kerja sama dengan berbagai pihak baik di sisi parties, including distributors, motor vehicle manufacturers,
penyalur, pelaku industri kendaraan bermotor, maupun mitra and financial partners. These strategic partnerships not
keuangan. Kemitraan strategis ini tidak hanya memperluas only expand distribution channels but also increase market
saluran distribusi, tetapi juga meningkatkan kepercayaan confidence, accelerate the approval process, and unlock
pasar, mempercepat proses persetujuan, serta membuka opportunities for new products or more competitive
peluang bagi produk baru atau penyesuaian produk yang product adjustments.
lebih kompetitif.
3. Peningkatan Daya Saing Produk 3. Improving Product Competitiveness
Strategi pemasaran yang dijalankan Perseroan tentunya The Company’s marketing strategy is balanced with
diimbangi dengan penyempurnaan produk pembiayaan baik improvements to its financing products in terms of features,
dari sisi fitur, skema angsuran, maupun layanan pendukung installment schemes, and support services to make them
agar lebih atraktif dibanding alternatif di pasar. Oleh karena more attractive than alternatives on the market. Therefore,
itu, Perseroan fokus memastikan produk yang diluncurkan the Company focuses on ensuring that the products
atau ditawarkan selaras dengan kebutuhan masyarakat, launched or offered are in line with the needs of the
sekaligus tetap mempertahankan kualitas portofolio yang community, while maintaining a healthy portfolio quality
sehat melalui penilaian risiko kredit yang ketat. through strict credit risk assessment.
4. Penguatan Brand dan Komunikasi Pasar 4. Strengthening Brand and Market Communication
Aktivitas branding dan komunikasi dirancang untuk Branding and communication activities are designed
memperkuat citra Perseroan sebagai penyedia pembiayaan to strengthen the Company’s image as a credible,
yang kredibel, adaptif, dan mudah dijangkau. Hal ini adaptive, and accessible financing provider. This includes
mencakup penyampaian nilai tambah produk melalui communicating the added value of products through various
berbagai saluran yang tepat sasaran, didukung oleh targeted channels, supported by solid and integrated
koordinasi internal yang solid dan terintegrasi, Perseroan internal coordination. The Company maintains consistency
memastikan konsistensi pesan pemasaran di seluruh in its marketing messages across all touchpoints, both to
titik baik kepada calon debitur maupun mitra strategis, prospective debtors and strategic partners, to strengthen
guna memperkuat citra merek dan efektivitas komunikasi its brand image and the effectiveness of its corporate
perusahaan. Dengan memadukan upaya perluasan communications. By combining efforts to expand the
pasar dan penguatan kemitraan, Perseroan membangun market and strengthen partnerships, the Company builds
momentum pemasaran yang bukan sekadar mendorong marketing momentum that not only drives financing
angka penyaluran pembiayaan, tetapi juga memperkokoh distribution figures, but also strengthens its position in an
posisi di pasar yang semakin kompetitif. Langkah-langkah increasingly competitive market. These steps are believed
ini diyakini dapat memperkuat kemampuan Perseroan untuk to strengthen the Company’s ability to survive and grow,
bertahan dan tumbuh, sekaligus memantapkan fondasi while solidifying the foundation for further marketing
bagi inisiatif pemasaran lanjutan di tahun-tahun berikutnya. initiatives in the coming years.
216 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 219
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Aktivitas Pemasaran Tahun 2025 Marketing Activities in 2025
Perseroan secara rutin melaksanakan berbagai aktivitas The Company routinely conducts various marketing activities,
pemasaran yang mencakup kampanye promosi, program including promotional campaigns, customer loyalty programs,
loyalitas pelanggan, peluncuran produk dan/atau layanan new product and/or service launches, and the use of digital
baru, serta pemanfaatan platform digital untuk memperkuat platforms to strengthen customer engagement. Each initiative is
engagement dengan pelanggan. Setiap inisiatif tersebut implemented through cross-functional coordination to achieve
dijalankan dengan koordinasi lintas fungsi untuk memastikan the overall effectiveness of the marketing strategy and support
efektivitas strategi pemasaran secara menyeluruh dan the achievement of the Company’s business targets.
mendukung pencapaian target bisnis Perseroan.
Berikut ini adalah sejumlah aktivitas pemasaran yang telah The following are a number of marketing activities that the
dieksekusi Perseroan sepanjang tahun 2025: Company has executed throughout 2025:
1. HAJATAN CABANG 1. HAJATAN CABANG
2. IMOS 2. MOS
3. SPEKTRA MERIAH 3. SPEKTRA MERIAH
4. SPEKTRA KITA 4. SPEKTRA KITA
5. SAHABAT FINATRA 5. SAHABAT FINATRA
6. POJOK FINATRA 6. POJOK FINATRA
7. BULAN INKLUSI KEUANGAN 7. FINANCIAL INCLUSION MONTH
Pangsa Pasar Market Share
Informasi mengenai pangsa pasar Perseroan dalam industri Information regarding the Company’s market share in the
multifinance telah diuraikan secara terperinci pada sub-bab multifinance industry is described in detail in the Overview
Tinjauan Industri Pembiayaan, dalam Laporan Tahunan ini. of the Financing Industry sub-section of this Annual Report.
Kepatuhan Pembayaran Pajak
Tax Payment Compliance
Perseroan memenuhi kewajiban perpajakan sesuai dengan The Company fulfills its tax obligations in accordance with
ketentuan yang berlaku, baik sebagai wajib pajak maupun applicable laws and regulations, both as a taxpayer and as a
sebagai pemotong atau pemungut pajak. tax withholding and collecting agent.
Program Kepemilikan Saham oleh Karyawan dan/atau Manajemen
Employee and/or Management Share Ownership Program
Sampai dengan akhir Desember 2025, Perseroan tidak As of the end of December 2025, the Company does not have
memiliki Program Kepemilikan Saham oleh Karyawan (ESOP) an Employee Share Ownership Plan (ESOP) and/or Management
dan/atau Manajemen (MSOP). Perseroan juga belum pernah Share Ownership Plan (MSOP). The Company has also never
melakukan Penawaran Umum Perdana Saham sebagai aksi conducted an Initial Public Offering as a corporate action that
korporasi yang memungkinkan kepemilikan saham oleh allows stock ownership by the public and/or management and/
publik maupun manajemen dan/atau karyawan. Dengan or employees. Thus, there is no information related to ESOP/
demikian, tidak terdapat informasi terkait ESOP/MSOP yang MSOP conducted by the Company.
dilakukan Perseroan.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 217
Page 220
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Realisasi Penggunaan Dana Hasil Penawaran Umum
Realization of the Use of Funds from the Public Offering
Perseroan telah menyampaikan laporan realisasi penggunaan The Company has submitted a report on the realization of the
dana hasil penawaran umum tahun 2025 kepada OJK pada use of proceeds from the 2025 public offering to the FSA on
tanggal 7 Juli 2025 sebagai bentuk kepatuhan atas regulasi July 7, 2025, in compliance with POJK No. 30/POJK.04/2015
POJK No. 30/POJK.04/2015 (“POJK 30/2015”) tentang Laporan (“POJK 30/2015”) concerning Reports on the Realization of the
Realisasi Penggunaan Dana Hasil Penawaran Umum. Berikut Use of Proceeds from Public Offerings. The following is the
ini adalah laporan realisasi penggunaan dana hasil penawaran report on the realization of the use of public offering proceeds
umum sehubungan dengan penerbitan obligasi di tahun 2025: in connection with the issuance of bonds in 2025:
Nilai Realisasi Hasil Penawaran Umum
Realized Proceed of Public Offering
Jenis Penawaran Umum Tanggal Efektif
Types of Public Offerings Effective Date Jumlah Hasil Penawaran
Biaya Penawaran Umum Hasil Bersih
Umum
Public Offering Fee Net Proceeds
Public Offering Proceeds
Obligasi Berkelanjutan 15 April 2025 Rp2.500.000.000.000 Rp6.178.015.667 Rp2.493.821.98 4.333
VI Federal International April 15, 2025
Finance Dengan Tingkat
Bunga Tetap Tahap V
Tahun 2025
Federal International
Finance Continuance
Bonds VI with Fixed
Interest Rate Phase V
Year 2025
Perseroan memastikan bahwa seluruh dana hasil penawaran The Company ensures that all proceeds from the 2025 bond
umum obligasi tahun 2025 telah sepenuhnya dipakai public offering have been fully utilized in accordance with
sesuai dengan tujuan penggunaan yang tercantum dalam the intended use stated in the prospectus. These proceeds
prospektus. Realisasi dana ini telah digunakan secara tepat have been appropriately used to support the Company’s
untuk mendukung kegiatan operasional, pengembangan operational activities, business development, and capital
usaha, serta penguatan struktur permodalan Perseroan, structure strengthening, as reported to the FSA in the fund
sebagaimana telah disampaikan kepada OJK dalam laporan utilization realization report.
realisasi penggunaan dana.
218 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 221
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Rencana Penggunaan Dana Realisassi Penggunaan Dana
Fund Utilization Plan Fund Utilization Plan Sisa Dana Hasil
Penawaran Umum
Pembiayaan Kredit Pembiayaan Kredit Remaining Funds from
Total Total Public Offering
Credit Financing Credit Financing
Rp2.493.821.984.333 Rp2.493.821.984.333 Rp2.493.821.984.333 Rp2.493.821.984.333 Rp0
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 219
Page 222
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Informasi Transaksi Material yang Mengandung Benturan Kepentingan dan/atau Transaksi
dengan Pihak Afiliasi/Pihak Berelasi
Information on Material Transactions Containing Conflict of Interest and/or Transactions with
Affiliated Parties/Related Parties
Transaksi Material yang Mengandung Benturan Material Transactions Containing Conflict of Interest
Kepentingan
Benturan Kepentingan adalah perbedaan antara kepentingan Conflict of interest is a difference between the economic
ekonomis perusahaan dengan kepentingan ekonomis pribadi interests of the company and the personal economic
anggota direksi, anggota dewan komisaris, pemegang saham interests of members of the Board of Directors, members
utama, atau Pengendali yang dapat merugikan perusahaan of the Board of Commissioners, majority shareholders, or
terbuka dimaksud. Sedangkan transaksi afiliasi adalah setiap controlling shareholders that could harm the public company
aktivitas dan/atau transaksi yang dilakukan oleh perusahaan in question. An affiliate transaction is any activity and/or
atau perusahaan terkendali dengan Afiliasi dari perusahaan transaction by the company or a controlled company with
atau Afiliasi dari anggota direksi, anggota dewan komisaris, an affiliate of the company or an affiliate of a member of the
pemegang saham utama, atau Pengendali, termasuk setiap Board of Directors, a member of the Board of Commissioners,
aktivitas dan/atau transaksi yang dilakukan oleh perusahaan a majority shareholder, or a controlling shareholder, including
atau perusahaan terkendali untuk kepentingan Afiliasi dari any activity and/or transaction conducted by the company
perusahaan atau Afiliasi dari anggota direksi, anggota dewan or a controlled company for the benefit of an affiliate of the
komisaris, pemegang saham utama, atau Pengendali. company or an affiliate of a member of the Board of Directors,
member of the Board of Commissioners, majority shareholder,
or Controlling Shareholder.
Selama tahun 2025, Perseroan tidak mencatatkan adanya During 2025, the Company did not record any financial
transaksi keuangan yang mengandung benturan kepentingan. transactions that involved a conflict of interest.
Kewajaran, Mekanisme Review, dan Pemenuhan Fairness, Review Mechanism, and Regulatory Compliance
Peraturan Transaksi dengan Pihak Berelasi of Transactions with Affiliated Parties
Alasan Dilakukan Transaksi Pihak Berelasi Reasons for Related Party Transactions
Dalam kegiatan normal usaha, Perseroan melakukan transaksi In the regular course of business, the Company conducts
dengan pihak berelasi karena hubungan kepemilikan dan/atau transactions with related parties due to ownership and/or
kepengurusan. Transaksi dengan pihak-pihak berelasi dilakukan management relationships. Transactions with related parties
terutama untuk mendukung kepentingan dan keberlanjutan are conducted primarily to support the interests and operational
operasional Perseroan. Seluruh transaksi tersebut berkaitan continuity of the Company. All such transactions relate to the
dengan kegiatan pinjam-meminjam dana dalam lingkup usaha borrowing and lending of funds within the scope of normal
normal, bersifat rutin, berulang, dan berkelanjutan, serta business activities, are routine, recurring, and ongoing in nature,
berkontribusi langsung terhadap pendapatan usaha Perseroan. and contribute directly to the Company’s operating income.
Nama dan Sifat Hubungan Berelasi Names and Nature of Relationship
Perseroan melakukan sejumlah transaksi keuangan dengan The Company conducts a number of financial transactions with
pihak-pihak berelasi yang bukan merupakan benturan related parties that do not constitute conflicts of interest as
kepentingan sebagai bagian dari aktivitas bisnis normal. part of its normal business activities. Transactions with related
Transaksi dengan pihak berelasi dilaksanakan dengan syarat parties are executed under the same terms and conditions as
dan kondisi yang sama sebagaimana dilakukan dengan pihak those with unrelated parties. The Company obtains similar
tidak berelasi. Perseroan mendapatkan suku bunga yang serupa interest rates for bank loan facilities with related parties and
untuk fasilitas pinjaman bank dengan pihak berelasi dan pihak third parties. The Company also uses similar interest rates
ketiga. Perseroan juga menggunakan suku bunga yang serupa between related parties and third parties in the provision of
antara pihak berelasi dan pihak ketiga dalam rangka pemberian consumer financing receivables.
piutang pembiayaan konsumen.
220 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 223
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Seluruh transaksi dengan pihak berelasi telah dilaksanakan All transactions with related parties have been conducted in
sesuai dengan ketentuan Peraturan OJK No. 42/POJK.04/2020 accordance with the provisions of OJK Regulation No. 42/
tentang Transaksi Afiliasi dan Benturan Kepentingan Transaksi POJK.04/2020 concerning Affiliated Transactions and Conflicts
Tertentu, serta diatur berdasarkan PSAK 7 mengenai of Interest in Certain Transactions, and are regulated based on
Pengungkapan Pihak-pihak yang Berelasi. PSAK 7 concerning Disclosure of Related Parties.
Rincian mengenai pihak-pihak berelasi dengan Perseroan, Details regarding the Company’s related parties, as well as the
beserta sifat dan nilai transaksi yang dilakukan hingga nature and value of transactions conducted up to December
31 Desember 2025, disajikan sebagai berikut: 31, 2025, are presented as follows:
Pihak Berelasi Sifat Relasi Jenis Transaksi
Related Party Nature of Relationship Type of Transaction
PT Astra International Tbk Induk Perusahaan Pembayaran insentif, perjanjian
Parent Company Kerjasama dalam bidang jasa tenaga ahli.
Incentive payment, cooperation agreement in
expert services
PT Asuransi Astra Buana Pihak pengendali yang sama Perjanjian kerja sama
The same controlling shareholder Cooperation agreement
PT Astra Multi Finance Pihak pengendali yang sama Perjanjian kerja sama
The same controlling shareholder Cooperation agreement
PT Matra Graha Sarana Pihak pengendali yang sama Sewa gedung kantor cabang
The same controlling shareholder Branch office building lease
PT Sharia Multifinance Astra Pihak pengendali yang sama Perjanjian kerja sama
The same controlling shareholder Cooperation agreement
PT Serasi Autoraya Pihak pengendali yang sama Sewa mobil operasional
The same controlling shareholder Operational vehicle rent
Dana Pensiun Astra Pihak pengendali yang sama Beban usaha
The same controlling shareholder Operating expenses
PT Samadista Karya Pihak pengendali yang sama Sewa gedung kantor
The same controlling shareholder Office building lease
PT Sedaya Multi Investama Pihak pengendali yang sama Perjanjian kerja sama dalam bidang jasa
The same controlling shareholder tenaga ahli
Cooperation agreement in
expert services
PT Astra Welab Digital Arta Pihak pengendali yang sama Perjanjian kerja sama dalam bidang jasa
The same controlling shareholder teknologi informasi
Cooperation agreement in information
technology services
PT Astra Digital Arta Pihak pengendali yang sama Entitas Asosiasi Perseroan
The same controlling shareholder Associated Entities of the Company
PT Arya Kharisma Pemegang Saham Perseroan Pemegang Saham Perseroan
The Company’s shareholders The Company’s Shareholders
PT Bank Saqu Indonesia Pihak pengendali yang sama Rekening dan perjanjian pembiayaan bersama
(dahulu PT Bank Jasa Jakarta) The same controlling shareholder Joint Account and joint financing agreement
PT Bank Saqu Indonesia
(formerly PT Bank Jasa Jakarta)
Personel Manajemen Kunci Personel manajemen kunci Perseroan Gaji dan tunjangan
Key management personnel of the Company Salary and allowance
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 221
Page 224
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Seluruh transaksi dengan pihak-pihak berelasi telah All transactions with related parties have been disclosed in the
diungkapkan di catatan atas laporan keuangan. notes to the financial statements.
Realisasi Transaksi Pihak Berelasi Realization of Related Party Transactions
Pengungkapan terkait transaksi dengan pihak-pihak berelasi Disclosures related to transactions with related parties are
dapat ditemukan dalam Catatan atas Laporan Keuangan found in Note to the Financial Statements (CALK) No. 26, in the
(CALK) No. 26, dalam Laporan Keuangan Tahunan PT Federal Annual Financial Statements of PT Federal International Finance
International Finance untuk tahun yang berakhir pada for the year ending December 31, 2025. Specifically, balances
31 Desember 2025. Secara rinci, saldo dengan pihak-pihak with related parties that are associates of the Company are
berelasi yang merupakan perusahaan asosiasi Perseroan presented as follows:
disajikan sebagai berikut:
(Dalam Juta Rp)
(In million Rp)
Uraian 31 Desember 2025 31 Desember 2024
Description December 31, 2025 December 31, 2024
Aset
Assets
Kas dan setara kas 53.274 212
Cash and cash equivalents
Piutang lain-lain 219.071 167.719
Other receivables
Beban dibayar dimuka 365 666
Prepayments
Investasi pada entitas asosiasi 63.312 37.257
Investment in associate
Aset hak-guna – net 68.499 37.540
Right-of-use assets – net
Liabilitas
Liabilities
Utang penyalur kendaraan 12.840 5.952
Dealer payables
Utang lain-lain 82.109 95.266
Other payables
Utang premi asuransi 585.445 505.821
Insurance premium payables
Penghasilan bunga dan denda 414 187
Interest and penalty income
Beban usaha 262.427 230.921
Operating expenses
Beban bunga dan keuangan 4.467 3.710
Interest and financing expenses
Rugi entitas asosiasi 24.007 20.282
Loss from investment in associate
222 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 225
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Pemenuhan Peraturan dan Ketentuan Terkait Compliance with Relevant Regulations and Provisions
Transaksi afiliasi atau berelasi yang tercantum di atas The affiliated or related transactions listed above are part of
merupakan bagian dari kegiatan usaha Perseroan yang the Company’s routine, recurring, and/or ongoing business
dijalankan secara rutin, berulang, dan/atau berkelanjutan. Setiap activities. Each transaction is conducted through a reasonable
transaksi dilakukan melalui mekanisme kajian yang wajar dan review mechanism and complies with applicable regulations.
memenuhi ketentuan peraturan yang berlaku. Sepanjang tahun Throughout 2025, there were no affiliated and/or related
2025, tidak terdapat transaksi afiliasi dan/atau berelasi maupun transactions or conflicts of interest that required the approval
transaksi benturan kepentingan yang memerlukan persetujuan of independent shareholders.
pemegang saham independen.
Pernyataan Direksi bahwa Transaksi telah Memenuhi Statement by the Board of Directors that the Transaction
Prosedur Memadai dan Sesuai Praktik Bisnis yang has Complied with Adequate Procedures and is in
Berlaku Umum Accordance with Generally Accepted Business Practices
Direksi menegaskan bahwa seluruh transaksi afiliasi dan/ The Board of Directors affirms that all affiliated and/or related
atau berelasi yang dilakukan oleh Perseroan telah melalui transactions conducted by the Company have gone through
mekanisme prosedural yang memadai. Proses ini dirancang adequate procedural mechanisms. This process is designed
untuk memastikan bahwa setiap transaksi afiliasi dijalankan so that every affiliated transaction is carried out in accordance
sesuai dengan praktik bisnis yang berlaku umum serta with generally accepted business practices and observes the
memperhatikan prinsip transaksi yang wajar (arms-length arms-length principle. Therefore, the Company confirms that the
principle). Dengan demikian, Perseroan memastikan bahwa interests of the Company and its stakeholders are protected,
kepentingan perusahaan dan pemangku kepentingan tetap and that every transaction is conducted in a transparent,
terjaga, serta setiap transaksi dilaksanakan secara transparan, objective, and accountable manner.
objektif, dan akuntabel.
Peran Dewan Komisaris dan Komite Audit untuk The Role of the Board of Commissioners and Audit
Memastikan Transaksi Dilakukan sesuai Praktik Bisnis Committee in Ensuring Transactions are Conducted in
yang Berlaku Umum dan Memenuhi Prinsip Transaksi Accordance with Generally Accepted Business Practices
yang Wajar (arms-length principle) and Comply with the Arms-Length Principle
Dewan Komisaris dengan dukungan Komite Audit menegaskan The Board of Commissioners, with the support of the Audit
bahwa seluruh transaksi afiliasi dan/atau berelasi yang Committee, confirms that all affiliated and/or related party
dilaksanakan oleh Perseroan telah melalui prosedur transactions performed by the Company have been subject to
pengawasan dan mekanisme penilaian yang memadai. adequate supervision procedures and assessment mechanisms.
Mekanisme ini dirancang untuk memastikan setiap transaksi This mechanism is designed to acknowledge that every affiliated
afiliasi dijalankan sesuai praktik bisnis yang berlaku umum transaction is carried out in accordance with generally accepted
serta memperhatikan prinsip transaksi yang wajar (arms-length business practices and takes into account the principle of arm’s
principle). Dengan pendekatan ini, Perseroan berkomitmen length transactions. Through this approach, the Company is
menjaga kepentingan perusahaan dan pemangku kepentingan, committed to protecting the interests of the Company and its
sekaligus memastikan setiap transaksi dilaksanakan secara stakeholders, while ensuring that every transaction is conducted
transparan, objektif, dan akuntabel. in a transparent, objective, and accountable manner.
Pada tahun 2025, Komite Audit secara rutin menelaah In 2025, the Audit Committee routinely reviewed transactions
transaksi yang berpotensi menimbulkan benturan kepentingan, that had the potential to cause conflicts of interest, provided
memberikan analisis, serta menyampaikan rekomendasi analysis, and submitted recommendations to the Board of
kepada Dewan Komisaris. Melalui mekanisme ini, Perseroan Commissioners. Through this mechanism, the Company believes
memastikan setiap transaksi afiliasi dilaksanakan sesuai standar that every affiliate transaction is conducted in accordance
akuntansi yang berlaku dan praktik bisnis umum, sekaligus with applicable accounting standards and general business
meminimalkan risiko konflik kepentingan. practices, while minimizing the risk of conflicts of interest.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 223
Page 226
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Informasi Transaksi Terkait Investasi, Ekspansi, Divestasi, Penggabungan Usaha, Akuisisi, dan
Restrukturisasi
Transaction Information Related to Investment, Expansion, Divestment, Business Merger,
Acquisition, and Restructuring
Sepanjang tahun 2025, Perseroan tidak melakukan aktivitas Throughout 2025, the Company did not engage in any
investasi, ekspansi, divestasi, penggabungan usaha, akuisisi, investment, expansion, divestment, business merger,
dan/atau restrukturisasi utang. acquisition, and/or debt restructuring activities.
Perubahan Peraturan Perundang-Undangan yang Berpengaruh Signifikan terhadap Perusahaan
Changes In Laws and Regulations that Significantly Affect the Company
Pada tahun 2025, terdapat perubahan pada sejumlah peraturan In 2025, there were changes to a number of regulations and
dan perundang-undangan yang memberikan dampak signifikan laws that had a significant impact on the Company’s business
terhadap kegiatan usaha Perseroan, antara lain: activities, such as:
Dampak Signifikan terhadap
Kegiatan Usaha Perusahaan
Peraturan Terkait Penjelasan Perubahan dan/atau Laporan Keuangan
No.
Related Regulations Explanation of Changes Significant Impact on
Company Business Activities
and/or Financial Statements
1. Peraturan Otoritas Jasa Pada tanggal 22 Desember 2025, Otoritas Jasa Keuangan (OJK) Perseroan telah memenuhi
Keuangan No. 35 Tahun menerbitkan POJK No. 35 Tahun 2025 sebagai pengganti POJK No. persyaratan sebagaimana
2025 Tentang Perubahan 46 Tahun 2024. Perubahan tersebut antara lain meliputi: diuraikan pada poin 1 dan 4.
Atas Peraturan Otoritas 1. Kewajiban pendaftaran pemegang saham hingga kepada pemilik
Jasa Keuangan Nomor manfaat (beneficial owner). The Company has
46 Tahun 2024 Tentang 2. Ketentuan modal inti minimum sebesar Rp100 miliar, dengan successfully met the
Pengembangan dan rasio minimum modal inti terhadap modal disetor sebesar 50%. requirements outlined in
Penguatan Perusahaan 3. Kewajiban penerapan mitigasi risiko pembiayaan serta analisis points 1 and 4.
Pembiayaan, Perusahaan risiko yang transparan dalam proses penilaian kredit (credit
Pembiayaan Infrastruktur, scoring).
dan Perusahaan 4. Kewajiban penerapan prinsip perlindungan konsumen, Program
Modal Ventura. Anti Pencucian Uang dan Pencegahan Pendanaan Terorisme
(APU dan PPT), serta pengendalian anti-fraud.
Financial Services Authority 5. Bagi Perusahaan Pembiayaan yang memiliki Unit Usaha Syariah
Regulation No. 35 of 2025 (UUS), laporan keuangan Tahun Buku 2025 yang telah diaudit
concerning Amendments oleh akuntan publik wajib memuat informasi mengenai laporan
to Financial Services posisi keuangan dan laporan laba rugi UUS.
Authority Regulation Number
46 of 2024 regarding On 22 December 2025, the Financial Services Authority (OJK)
the Development and issued POJK No. 35 Year 2025 to replace POJK No. 46 Year 2024.
Strengthening of Financing The changes include the following:
Companies, Infrastructure 1. Mandatory registration of shareholders up to the
Financing Companies, and beneficial owner.
Venture Capital Companies. 2. Minimum core capital of Rp100 billion, with a minimum ratio of
core capital to paid-in capital of 50%.
3. Mandatory implementation of financing risk mitigation and
transparent risk analysis for credit scoring.
4. Mandatory application of consumer protection principles, AML-
CFT, and anti-fraud measures, etc.
5. Financing Companies that have a Unit Usaha Syariah (UUS),
the financial statements that has been audited by a public
accountant FY25 must contain information regarding the
financial position report and profit and loss report of the UUS.
224 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 227
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Perubahan Kebijakan Akuntansi dan Dampaknya yang Diterapkan di Tahun 2025
Changes in Accounting Policy and Their Impacts Implemented in 2025
Dewan Standar Akuntansi Keuangan (DSAK) menerbitkan The Financial Accounting Standards Board (FASB) has
sejumlah standar akuntansi keuangan baru beserta interpretasi issued a number of new financial accounting standards and
yang mulai berlaku efektif sejak 1 Januari 2025 sehingga interpretations that come into effect on January 1, 2025, thereby
berdampak pada pelaporan keuangan Perseroan. Standar impacting the Company’s financial reporting. These standards
dan interpretasi tersebut antara lain: and interpretations include:
Dampak Kuantitatif terhadap Paparan Konsekuensi dan
Perubahan Standar Akuntansi Laporan Keuangan Perubahan yang terjadi
Changes in Accounting Standards Quantitative Impact on the Exposure of the Consequences
Financial Statement and Adjustments Made
• PSAK 117 “Kontrak Asuransi”; Perubahan tersebut tidak Implementasi dari standar-standar
• Amendemen PSAK 117 “Kontrak Asuransi” terkait Penerapan berdampak material terhadap tersebut tidak menghasilkan
Awal PSAK 117 dan PSAK 109 - Informasi Komparatif; dan laporan keuangan Perseroan perubahan substansial terhadap
• Amendemen PSAK 221 “Pengaruh Perubahan Kurs dan telah dibebankan pada terhadap kebijakan akuntansi
Valuta Asing” terkait kondisi ketika suatu mata uang laporan laba rugi dan penghasilan Perseroan dan tidak memiliki
tidak tertukarkan. komprehensif lain tahun berjalan. dampak yang material terhadap
laporan keuangan konsolidasian
Implementasi dari standar-standar tersebut tidak These changes did not have a di tahun berjalan atau
menghasilkan perubahan substansial terhadap kebijakan material impact on the Company’s tahun sebelumnya.
akuntansi Perseroan dan tidak memiliki dampak yang financial statements and were
material terhadap laporan keuangan di tahun berjalan atau recognized in the statement The implementation of these
tahun sebelumnya. of profit or loss and other standards did not result in
comprehensive income for the substantial changes to the
• PSAK 117 “Insurance Contracts”; current year. Company’s accounting policies
• Amendments to PSAK 117 “Insurance Contracts” regarding and did not have a material impact
the Initial Application of PSAK 117 and PSAK 109 – on the consolidated financial
Comparative Information; and statements for the current or
• Amendments to PSAK 221 “The Effects of Changes in prior years.
Foreign Exchange Rates” regarding conditions when a
currency is not exchangeable.
The implementation of these standards did not result in
substantial changes to the Company’s accounting policies and
did not have a material impact on the financial statements for
the current or prior years.
Informasi Kelangsungan Usaha
Information on Business Continuity
Berdasarkan evaluasi manajemen terhadap kondisi keuangan Based on management’s evaluation of the overall financial and
dan operasional secara menyeluruh, Direksi meyakini bahwa operational conditions, the Board of Directors believes that
Perseroan memiliki kemampuan yang memadai untuk the Company has sufficient capacity to maintain its business
mempertahankan kelangsungan usahanya. Pandangan dan continuity. These views and assumptions are based on a number
asumsi tersebut didasarkan pada sejumlah faktor utama, of key factors, including:
antara lain:
1. Ketahanan operasional dan finansial 1. Operational and financial resilience
Sepanjang tahun 2025, Perseroan berhasil menunjukkan Throughout 2025, the Company has demonstrated
ketahanan operasional dan finansial yang cukuo baik good operational and financial resilience, supported by
didukung oleh kinerja bisnis yang sehat, struktur permodalan healthy business performance, a strong capital structure,
yang kuat, serta pengelolaan risiko yang dijalankan secara and disciplined risk management. Amidst fluctuating
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 225
Page 228
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
disiplin. Di tengah dinamika ekonomi global dan nasional global and national economic dynamics, the Company
yang masih berfluktuasi, Perseroan terus memastikan continues a measured growth strategy, maintains the
strategi pertumbuhan yang terukur, menjaga kualitas quality of its financing portfolio, and maintains a safe level
portofolio pembiayaan, dan mempertahankan kesehatan of financial health.
keuangan pada level yang aman.
2. Kemampuan memenuhi kewajiban Perseroan memiliki 2. Ability to meet obligations
likuiditas yang memadai, peringkat kredit yang tetap berada The Company has adequate liquidity, a consistently high
pada level tertinggi, serta arus kas operasional yang terjaga credit rating, and positive operating cash flow, enabling it to
positif, sehingga dapat memenuhi seluruh kewajiban jangka meet all its short-term and long-term obligations consistently.
pendek maupun jangka panjang secara konsisten.
3. Diversifikasi sumber pendanaan Perseroan memanfaatkan 3. Diversification of funding sources
berbagai sumber pendanaan, termasuk pinjaman The Company utilizes various funding sources, including
perbankan, fasilitas luar negeri, dan pasar modal sehingga bank loans, overseas facilities, and capital markets, thereby
memberikan fleksibilitas keuangan lebih besar untuk providing greater financial flexibility to support sustainable
mendukung ekspansi bisnis secara berkelanjutan. business expansion.
4. Prospek pertumbuhan dan keberlanjutan 4. Growth and sustainability prospects
Perseroan memproyeksikan keberlangsungan kegiatan The Company projected that its operational activities will
operasional dapat tetap stabil seiring meningkatnya remain stable in line with increasing demand for financing
permintaan pembiayaan di segmen utama, perkembangan in key segments, the development of digital technology
teknologi digital yang memperluas akses layanan, that expands access to services, and government policies
serta arah kebijakan pemerintah yang kondusif bagi that are conducive to the financing industry.
industri pembiayaan.
Dengan dasar pertimbangan tersebut, Manajemen meyakini Based on these considerations, Management believes that
bahwa Perseroan mampu mempertahankan kelangsungan the Company is capable of maintaining its business continuity,
usahanya, memenuhi kewajiban kepada kreditur, pemegang fulfilling its obligations to creditors, shareholders, and other
saham, dan pemangku kepentingan lainnya, serta mendukung stakeholders, and supporting the achievement of the Company’s
pencapaian tujuan strategis Perseroan. strategic objectives.
Hal-hal yang Berpotensi Berpengaruh Signifikan Matters with Potentially Significant Effect on Business
terhadap Kelangsungan Usaha Continuity
Perseroan telah mengidentifikasi sejumlah faktor eksternal The Company has identified a number of external and internal
dan internal yang berpotensi memberikan pengaruh signifikan factors that could potentially have a significant impact on its
terhadap kelangsungan usaha di masa depan sehingga future business continuity, requiring appropriate mitigation
memerlukan strategi mitigasi yang tepat. Dinamika industri strategies. The increasingly competitive dynamics of the
pembiayaan yang semakin kompetitif, perubahan preferensi financing industry, changing consumer preferences, and volatile
konsumen, serta kondisi ekonomi makro yang masih bergejolak macroeconomic conditions are key challenges that must be
menjadi tantangan utama yang harus dikelola secara cermat managed carefully and strategically.
dan strategis.
Pada segmen pembiayaan sepeda motor, perlambatan daya beli In the motorcycle financing segment, a slowdown in people’s
masyarakat dan potensi perubahan kebijakan pemerintah terkait purchasing power and potential changes in government policies
emisi atau pengetatan persyaratan kredit dapat memengaruhi related to emissions or tighter credit requirements could affect
volume permintaan pembiayaan. Selain itu, tren persaingan the volume of financing demand. The increasingly intense
yang semakin intens juga menuntut Perseroan untuk terus competition trend also requires the Company to continue to
memperkuat efisiensi proses, meningkatkan kualitas layanan, strengthen process efficiency, improve service quality, and
serta memperluas kanal pemasaran agar tetap kompetitif. expand marketing channels in order to remain competitive.
226 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 229
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Pada segmen pembiayaan multiguna, Perseroan mengamati In the multipurpose financing segment, the Company observed
adanya potensi risiko yang relatif lebih tinggi dibandingkan a relatively higher potential risk compared to asset-based
produk berbasis aset. Faktor-faktor seperti kenaikan biaya products. Factors such as rising living costs, inflation volatility,
hidup, volatilitas inflasi, serta ketidakstabilan sektor informal and instability in the informal sector, which is one of the target
yang menjadi salah satu segmen target dikhawatirkan dapat segments, are likely to increase the risk of default if not
meningkatkan risiko gagal bayar apabila tidak dikelola melalui managed through disciplined risk management. Furthermore,
manajemen risiko yang disiplin. Di samping itu, tekanan other external pressures, including the potential for interest rate
eksternal lainnya, termasuk potensi kenaikan suku bunga hikes at any time, changes in household income structures, and
acuan sewaktu-waktu, perubahan struktur pendapatan rumah a slowdown in domestic consumption, also have the potential
tangga, serta perlambatan konsumsi domestik, juga berpotensi to affect the overall quality of the portfolio.
memengaruhi kualitas portofolio secara keseluruhan.
Dengan memahami potensi risiko tersebut, Perseroan By understanding these potential risks, the Company
menekankan pentingnya penerapan strategi mitigasi risiko yang emphasizes the importance of implementing comprehensive
komprehensif, pengelolaan portofolio secara prudent, serta risk mitigation strategies, prudent portfolio management, and
penyesuaian taktis terhadap kondisi pasar dan regulasi agar tactical adjustments to market conditions and regulations to
kelangsungan usaha dapat tetap terjaga secara berkelanjutan. maintain business continuity in a sustainable manner.
Penilaian (Assessment) Manajemen dalam Pengelolaan Assessment of Management in Managing Potentials that
Potensi Risiko yang Berpengaruh Signifikan terhadap Significantly Affect Business Continuity
Kelangsungan Usaha
Manajemen secara aktif mencermati berbagai risiko yang Management actively monitors various risks that could
berpotensi memengaruhi kelangsungan usaha Perseroan di potentially affect the Company’s future business continuity.
masa depan. Di tingkat makroekonomi, fluktuasi pertumbuhan At the macroeconomic level, fluctuations in economic growth,
ekonomi, pergerakan suku bunga, inflasi, dan stabilitas interest rate movements, inflation, and exchange rate stability
nilai tukar menjadi faktor yang dapat memengaruhi biaya are factors that can affect funding costs, asset quality, and
pendanaan, kualitas aset, serta kemampuan bayar debitur. debtor payment capabilities. In addition, developments in
Selain itu, perkembangan kebijakan pemerintah di sektor government policy in the financial services sector, consumer
jasa keuangan, perlindungan konsumen, dan transformasi protection, and digital transformation are also key focuses in
digital juga menjadi fokus utama dalam penilaian risiko jangka medium to long-term risk assessment.
menengah hingga panjang.
Dari sisi industri, Perseroan menghadapi tantangan berupa From an industry perspective, the Company faces challenges
tingkat kompetisi yang tinggi, pergeseran perilaku konsumen in the form of high levels of competition, shifts in consumer
menuju layanan digital, serta pengetatan persyaratan behavior towards digital services, and tighter capital
permodalan dan pengaturan risiko yang ditetapkan regulator. requirements and risk regulations set by regulators. These
Kondisi ini menuntut Perseroan untuk terus berinovasi, conditions require the Company to continue to innovate,
meningkatkan efisiensi operasional, dan memperkuat tata improve operational efficiency, and strengthen risk management
kelola risiko agar tetap kompetitif dan relevan di pasar. to remain competitive and relevant in the market.
Sementara itu dari sisi internal, Manajemen menilai bahwa Internally, Management assessed that the Company has
Perseroan memiliki kapasitas pendanaan yang memadai, adequate funding capacity, strong capital adequacy, maintained
kecukupan modal yang kuat, kualitas portofolio pembiayaan financing portfolio quality, information technology system
yang terjaga, keamanan sistem teknologi informasi, serta security, and capable human capital. With solid financial
kesiapan sumber daya manusia yang mumpuni. Dengan fundamentals, maintained liquidity, disciplined risk management,
fundamental keuangan yang solid, likuiditas yang terjaga, and the support of mature technological infrastructure and
pengelolaan risiko yang disiplin, serta dukungan infrastruktur corporate governance, the Company has demonstrated strong
teknologi dan tata kelola perusahaan yang matang, Perseroan resilience in facing various external and internal challenges.
menunjukkan resiliensi yang kuat dalam menghadapi berbagai
tantangan eksternal dan internal.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 227
Page 230
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Berdasarkan penilaian tersebut, manajemen meyakini bahwa Based on this assessment, management believes that the
Perseroan memiliki kemampuan untuk menjaga kelangsungan Company has the ability to maintain business continuity, fulfill
usaha secara berkelanjutan, memenuhi kewajiban kepada its obligations to stakeholders, and support the achievement
pemangku kepentingan, serta mendukung pencapaian tujuan of the Company’s strategic objectives.
strategis Perseroan.
Asumsi yang Digunakan Manajemen Dalam Melakukan Assumptions Used by Management in Conducting
Penilaian (Assessment) terhadap Kelangsungan Usaha Assessments of Long-Term Business Continuity
Jangka Panjang
Pada tahun 2025, Manajemen kembali melakukan penilaian In 2025, Management conducted another comprehensive
menyeluruh terhadap kemampuan Perseroan dalam menjaga assessment of the Company’s ability to maintain business
kesinambungan usaha dengan memperhatikan dinamika industri continuity, taking into account the dynamics of the increasingly
pembiayaan yang terus berkembang dan kompleks. Penilaian complex and evolving financing industry. This assessment
ini mencakup analisis mendalam terhadap kondisi keuangan included an in-depth analysis of the Company’s financial
Perseroan, ketahanan operasional, kesiapan modal, serta faktor- condition, operational resilience, capital adequacy, and external
faktor eksternal yang berpotensi memengaruhi prospek usaha, factors that could potentially affect business prospects, both
baik pada tahun berjalan maupun periode mendatang. in the current year and in the future.
Dalam melakukan penilaian tersebut, Manajemen mengacu In conducting this assessment, Management refers to a number
pada sejumlah asumsi kunci yang mencerminkan prinsip of key assumptions that reflect the principles of prudence and
kehati-hatian dan strategi pertumbuhan yang berkelanjutan. sustainable growth strategies. These assumptions include
Asumsi tersebut meliputi stabilitas makroekonomi, proyeksi macroeconomic stability, financing industry growth projections,
pertumbuhan industri pembiayaan, pergerakan suku bunga, interest rate movements, inflation rates, and regulatory factors
tingkat inflasi, serta faktor regulasi yang dapat memengaruhi that may affect business activities. Management also considers
aktivitas usaha. Selain itu, Manajemen juga mempertimbangkan the Company’s ability to maintain asset quality, adequate
kemampuan Perseroan dalam mempertahankan kualitas liquidity, and the effectiveness of the risk management system
aset, likuiditas yang memadai, dan efektivitas sistem as the main foundation in supporting business continuity.
manajemen risiko sebagai pondasi utama dalam mendukung
kelangsungan usaha.
Aspek keuangan berkelanjutan masih tetap menjadi fokus Sustainable finance remains a key focus in assessing business
utama dalam penilaian kelangsungan usaha di tahun 2025. continuity in 2025. The Company emphasizes the importance
Perseroan menekankan pentingnya keseimbangan antara of balancing economic performance with the application
pencapaian kinerja ekonomi dengan penerapan prinsip of environmental, social, and good corporate governance
lingkungan, sosial, dan tata kelola perusahaan yang baik (Environmental, Social, and Governance/ESG) principles.
(Lingkungan, Sosial, dan Tata Kelola/”LST”). Melalui penguatan Through strengthening the risk management system, improving
sistem manajemen risiko, peningkatan efisiensi operasional, operational efficiency, and developing responsible financing
serta pengembangan produk pembiayaan yang bertanggung products, the Company strives to ensure stable business growth
jawab, Perseroan berupaya memastikan pertumbuhan bisnis while providing a positive impact on stakeholders.
yang stabil sekaligus memberikan dampak positif bagi
pemangku kepentingan.
Dengan berlandaskan pada asumsi-asumsi tersebut, Manajemen Based on these assumptions, Management is confident that the
yakin bahwa Perseroan memiliki pondasi yang kuat untuk Company has a strong foundation to face industry challenges
menghadapi tantangan industri dan memanfaatkan peluang and take advantage of opportunities for sustainable growth,
pertumbuhan secara berkelanjutan, sehingga kelangsungan thereby ensuring the Company’s long-term business continuity.
usaha Perseroan tetap terjaga dalam jangka panjang.
228 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 231
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Tingkat Kesehatan Perusahaan
Company Soundness Level
Hasil penilaian Tingkat Kesehatan (TKS) Perseroan pada tahun The results of the Company’s Soundness Level (TKS) in 2025
2025 dapat dilihat pada tabel di bawah ini: are shown in the table below:
Faktor Penilaian Peringkat
No.
Assessment Factor Rating
1. Tata Kelola Perusahaan yang Baik 1
Good Corporate Governance
2. Profil Risiko 1
Risk Profile
3. Rentabilitas 1
Profitability
4. Permodalan 1
Capital
Peringkat Tingkat Kesehatan Perusahaan 1
Company Soundness Level Rating
Tingkat Kesehatan Perusahaan 1
Company Soundness Level
Penjelasan mengenai kriteria Tingkat Kesehatan (TKS) The explanation of the Soundness Level (TKS) criteria for
Perusahaan Pembiayaan berdasarkan Surat Edaran OJK No. Financing Companies based on FSA Circular Letter No. 11/
11/SEOJK.05/2020 adalah sebagai berikut: SEOJK.05/2020 is as follows:
Peringkat Komposit Penjelasan
Composite Rating Description
PK-1 "Sangat Sehat"
"Very Healthy"
PK-2 "Sehat"
"Healthy"
PK-3 "Cukup Sehat"
"Fairly Healthy"
PK-4 "Kurang Sehat"
"Less Healthy"
PK-5 "Tidak Sehat"
"Unhealthy"
Hasil penilaian ini mencerminkan kondisi keuangan, operasional, These assessment results reflect the Company’s overall
dan manajemen risiko Perseroan secara menyeluruh, serta financial, operational, and risk management conditions and
menjadi dasar bagi Manajemen dalam merumuskan strategi serve as a basis for Management in formulating effective growth
pertumbuhan dan pengelolaan risiko yang efektif. and risk management strategies.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 229
Page 232
230 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 233
Tata Kelola
Perusahaan
Corporate Governance
06
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 231
Page 234
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Komitmen Manajemen
terhadap Penerapan GCG
Management Commitment to GCG Implementation
Perseroan memiliki komitmen kuat terhadap The Company is strongly committed to implementing
penerapan prinsip-prinsip Tata Kelola Perusahaan the principles of Good Corporate Governance (GCG)
yang Baik (Good Corporate Governance/”GCG”) as the main foundation for conducting its financing
sebagai landasan utama dalam menjalankan kegiatan activities, ensuring transparency, accountability, and
usaha pembiayaan guna memastikan transparansi, maintaining the trust of all stakeholders. The Company
akuntabilitas, dan menjaga kepercayaan seluruh believes that the implementation of GCG is key to
pemangku kepentingan. Perseroan meyakini bahwa creating sustainable performance, strengthening
penerapan GCG merupakan kunci dalam menciptakan integrity, and building a trusted reputation in the
kinerja yang berkelanjutan, memperkuat integritas, multifinance industry.
dan membangun reputasi yang terpercaya di
industri multifinance.
Dalam mewujudkan hal tersebut, Perseroan secara This is achieved by consistently strengthening its
konsisten memperkuat struktur dan mekanisme tata governance structure and mechanisms, optimizing
kelola melalui optimalisasi peran Organ perusahaan, the roles of the Company’s governing bodies,
penerapan kebijakan internal yang transparan, dan implementing transparent internal policies, and
peningkatan sistem pengendalian internal. Perseroan improving internal control systems. The Company
juga secara berkelanjutan melakukan evaluasi also continuously evaluates and refines its GCG
dan penyempurnaan terhadap praktik GCG agar practices to align them with regulatory dynamics and
senantiasa sejalan dengan dinamika regulasi dan business needs.
kebutuhan bisnis.
Segenap jajaran Manajemen memastikan bahwa Management ensures that GCG principles are
penerapan prinsip-prinsip GCG senantiasa implemented consistently and with discipline
dilaksanakan secara disiplin pada setiap aspek across all business aspects and organizational
bisnis dan di seluruh tingkatan organisasi, sehingga levels, embedding them into the corporate
tertanam sebagai budaya perusahaan dan menjadi culture and fostering a mindset that guides every
pola pikir yang melandasi setiap langkah serta decision and action of all employees. Through the
tindakan seluruh karyawan. Melalui penerapan prinsip- consistent and effective implementation of GCG
prinsip GCG secara konsisten dan efektif, Perseroan principles, the Company continues to strengthen its
terus memperkuat fondasi pertumbuhannya untuk foundation for growth, aiming to become a leading,
terus bertumbuh menjadi perusahaan pembiayaan highly competitive financing company and a role
yang unggul, berdaya saing tinggi, serta menjadi model in GCG implementation across the national
teladan dalam hal penerapan GCG di industri financing industry.
pembiayaan nasional.
232 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 235
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Dasar Hukum atau
Landasan Penerapan GCG
Legal Basis or Foundation for the Implementation of GCG
Penerapan GCG di lingkup Perseroan berpedoman pada The implementation of GCG within the Company is guided
praktik-praktik terbaik (best practices) yang berlaku di industri by best practices applicable in the multifinance industry and
multifinance dan asas-asas tata kelola yang berlaku secara universally applicable governance principles, as well as referring
universal, serta mengacu pada ketentuan dan peraturan to the provisions and regulations applicable in Indonesia,
perundang-undangan yang berlaku di Indonesia sebagaimana such as:
dijelaskan sebagai berikut:
Dasar Hukum
Jenis Regulasi Type of Regulation
Legal Basis
Undang-Undang (UU) UU No. 40 Tahun 2007 tentang Perseroan Terbatas Law No. 40 of 2007 concerning Limited Liability
Republik Indonesia Companies
Laws of the Republic of
Indonesia
Peraturan Otoritas Jasa 1. POJK No. 33/POJK.04/2014 tentang 1. POJK No. 33/POJK.04/2014 concerning the
Keuangan (POJK) Direksi dan Dewan Komisaris Emiten atau Board of Directors and Board of Commissioners
Financial Services Authority Perusahaan Publik; of Issuers or Public Companies;
Regulations (POJK) 2. POJK No. 34/POJK.04/2014 tentang Komite 2. POJK No. 34/POJK.04/2014 concerning the
Nominasi dan Remunerasi Emiten atau Nomination and Remuneration Committee of
Perusahaan Publik; Issuers or Public Companies;
3. POJK No. 35/POJK.04/2014 tentang Sekretaris 3. POJK No. 35/POJK.04/2014 concerning
Perusahaan Emiten atau Perusahaan Publik; the Corporate Secretary of Issuers or
Public Companies;
4. POJK No. 55/POJK.04/2015 tentang 4. POJK No. 55/POJK.04/2015 concerning the
Pembentukan dan Pedoman Kerja Komite Audit; Establishment and Work Guidelines of the
Audit Committee;
5. POJK No. 56/POJK.04/2015 tentang 5. POJK No. 56/POJK.04/2015 concerning
Pembentukan dan Pedoman Penyusunan the Establishment and Guidelines for the
Piagam Unit Audit Internal; Preparation of the Internal Audit Unit Charter;
6. POJK No. 29/POJK.04/2016 tentang Laporan 6. POJK No. 29/POJK.04/2016 concerning Annual
Tahunan Emiten atau Perusahaan Publik; Reports of Issuers or Public Companies;
7. POJK No. 27/POJK.03/2016 tentang Penilaian 7. POJK No. 27/POJK.03/2016 concerning Fit and
Kemampuan dan Kepatutan bagi Pihak Utama Proper Test For Main Parties In Financial Service
Lembaga Jasa Keuangan; Institutions;
8. POJK No. 51/POJK.03/2017 tentang Penerapan 8. POJK No. 51/POJK.03/2017 concerning the
Keuangan Berkelanjutan Bagi Lembaga Jasa Implementation of Sustainable Finance for
Keuangan, Emiten, dan Perusahaan Publik; Financial Services Institutions, Issuers, and
Public Companies;
9. POJK No. 35/POJK.05/2018 tentang 9. POJK No. 35/POJK.05/2018 concerning the
Penyelenggaraan Usaha Perusahaan Operation of Financing Companies;
Pembiayaan;
10. POJK No. 10/POJK.05/2019 tentang 10. POJK No. 10/POJK.05/2019 concerning the
Penyelenggaraan Usaha Perusahaan Operation of Sharia Financing Companies and
Pembiayaan Syariah dan Unit Usaha Syariah Sharia Business Units of Financing Companies;
Perusahaan Pembiayaan;
11. POJK No. 24/POJK.05/2019 tentang Rencana 11. POJK No. 24/POJK.05/2019 concerning
Bisnis Lembaga Jasa Keuangan Non-Bank; Business Plans for Non-Bank Financial
Services Institutions;
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 233
Page 236
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Dasar Hukum
Jenis Regulasi Type of Regulation
Legal Basis
12. POJK 48/2024 tentang Tata Kelola yang Baik 12. POJK 48/2024 concerning Good Governance
bagi Lembaga Pembiayaan, Perusahaan for Financing Institutions, Venture Capital
Modal Ventura, Lembaga Keuangan Mikro, dan Companies, Microfinance Institutions, and Other
Lembaga Jasa Keuangan Lainnya; Financial Services Institutions;
13. POJK No. 42/POJK.01/2024 tentang Penerapan 13. POJK No. 42/POJK.01/2024 concerning
Manajemen Risiko bagi Lembaga Pembiayaan, the Implementation of Risk Management
Perusahaan Modal Ventura, Lembaga Keuangan for Financing Institutions, Venture Capital
Mikro, dan Lembaga Jasa Keuangan Lainnya; Companies, Microfinance Institutions, and Other
Financial Services Institutions;
14. POJK No. 47/POJK.05/2020 tentang Perizinan 14. POJK No. 47/POJK.05/2020 concerning
Usaha dan Kelembagaan Perusahaan Business Licensing and Institutional Financing
Pembiayaan dan Perusahaan Pembiayaan Companies and Sharia Financing Companies.
Syariah. Perizinan Usaha dan Kelembagaan Business Licensing and Institutional Financing
Perusahaan Pembiayaan dan Perusahaan Companies and Sharia Financing Companies;
Pembiayaan Syariah;
15. POJK 46 Tahun 2024 tentang Pengembangan 15. POJK 46 of 2024 concerning the Development
dan Penguatan Perusahaan pembiayaan, and Strengthening of Financing Companies,
Perusahaan Pembiayaan Infrastruktur, dan Infrastructure Financing Companies, and
Perusahaan Modal Ventura; Venture Capital Companies;
16. POJK 43 Tahun 2024 tentang Pengembangan 16. POJK 43 of 2024 concerning the Development
Kualitas Sumber Daya Manusia Lembaga of the Quality of Human Resources in Financing
Pembiayaan, Perusahaan Modal Ventura, Institutions, Venture Capital Companies,
Lembaga Keuangan Mikro, dan Lembaga Jasa Microfinance Institutions, and Other Financial
Keuangan Lainnya; Services Institutions;
17. POJK No. 28/POJK.05/2020 tentang Penilaian 17. POJK No. 28/POJK.05/2020 concerning
Tingkat Kesehatan Lembaga Jasa Keuangan Assessment of the Soundness Level of Non-
Non-Bank; Bank Financial Services Institutions;
18. POJK No. 64/POJK.03/2020 tentang Perubahan 18. POJK No. 64/POJK.03/2020 concerning
atas Peraturan Otoritas Jasa Keuangan No. Amendments to Financial Services Authority
18/POJK.03/2017 tentang Pelaporan dan Regulation No. 18/POJK.03/2017 concerning
Permintaan Informasi Debitur Melalui Sistem Debtor Information Report and Request via
Layanan Informasi Keuangan; Financial Information Services System;
19. POJK No. 8 Tahun 2023 tentang Penerapan 19. POJK No. 8 of 2023 concerning the
Program Anti Pencucian Uang, Pencegahan Implementation of Anti-Money Laundering,
Pendanaan Terorisme, dan Pencegahan Counter-Terrorism Financing, and Counter-
Pendanaan Proliferasi Senjata Pemusnah Massal Proliferation Financing Programs in the Financial
di Sektor Jasa Keuangan; Services Sector;
20. POJK No. 9 Tahun 2023 tentang Penggunaan 20. POJK No. 9 of 2023 concerning the Use of
Jasa Akuntan Publik dan Kantor Akuntan Publik Public Accountants and Public Accounting Firms
Dalam Kegiatan Jasa Keuangan; in Financial Services Activities;
21. POJK No. 22 Tahun 2023 tentang Pelindungan 21. POJK No. 22 of 2023 concerning Consumer
Konsumen dan Masyarakat di Sektor and Community Protection in the Financial
Jasa Keuangan; Services Sector;
22. POJK No. 3 Tahun 2023 tentang Peningkatan 22. POJK No. 3 of 2023 concerning the
Literasi dan Inklusi Keuangan di Sektor Jasa Improvement of Financial Literacy and Inclusion
Keuangan Bagi Konsumen dan Masyarakat. in the Financial Services Sector for Consumers
and the Community.
234 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 237
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Dasar Hukum
Jenis Regulasi Type of Regulation
Legal Basis
Surat Edaran Otoritas Jasa 1. SEOJK No. 55/POJK.04/2015 tanggal 29 1. SEOJK No. 55/POJK.04/2015 dated December
Keuangan (SEOJK) Desember 2015 tentang Pembentukan dan 29, 2015 concerning the Establishment
Financial Services Authority Pedoman Pelaksanaan Kerja Komite Audit; and Implementation Guidelines of the
Circular Letter (SEOJK) Audit Committee;
2. SEOJK No. 16/SEOJK.04/2021 tanggal 29 Juni 2. SEOJK No. 16/SEOJK.04/2021 dated June 29,
2021 tentang Bentuk dan Isi Laporan Tahunan 2021 concerning the Form and Content of
Emiten atau Perusahaan Publik; Annual Reports of Issuers or Public Companies;
3. SEOJK No. 11/SEOJK.05/2020 tanggal 1 Juli 3. SEOJK No. 11/SEOJK.05/2020 dated July
2020 tentang Penilaian Tingkat Kesehatan 1, 2020, concerning Assessments of the
Perusahaan Pembiayaan dan Perusahaan Soundness Levels of Financing Companies and
Pembiayaan Syariah; Sharia Financing Companies;
4. SEOJK No. 23/SEOJK.05/2019 tentang Rencana 4. SEOJK No. 23/SEOJK.05/2019 concerning the
Bisnis Perusahaan Pembiayaan dan Perusahaan Business Plans of Financing Companies and
Pembiayaan Syariah; Sharia Financing Companies;
5. SEOJK No. 18/SEOJK.03/2023 tentang Tata 5. SEOJK No. 18/SEOJK.03/2023 concerning
Cara Penggunaan Kantor Akuntan Publik dalam Procedures for the Use of Public Accounting
Kegiatan Jasa Keuangan. Firms in Financial Services Activities.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 235
Page 238
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Prinsip-Prinsip Dasar GCG
Basic Principles of GCG
Sebagai bentuk tanggung jawab dan komitmen terhadap As a form of responsibility and commitment to fair and equal
perlindungan yang adil serta setara bagi seluruh pemegang protection for all shareholders and other stakeholders, the
saham dan pemangku kepentingan lainnya, Perseroan Company implements GCG practices in all aspects of its business
menerapkan praktik GCG pada seluruh aspek kegiatan and operational activities. In its implementation, the Company
usaha dan operasional. Dalam pelaksanaannya, Perseroan adheres to the 5 (five) basic principles of GCG as stipulated in
berpedoman pada 5 (lima) prinsip dasar GCG sebagaimana POJK No. 30/POJK.05/2014 in conjuction with POJK No. 29/
diatur dalam POJK No. 30/POJK.05/2014 jo. POJK No. 29/ POJK.05/2020 concerning Good Corporate Governance for
POJK.05/2020 tentang Tata Kelola Perusahaan yang Baik bagi Financing Companies. Details of these principles are presented
Perusahaan Pembiayaan. Penjabaran mengenai prinsip-prinsip in the following table:
tersebut disajikan pada tabel berikut:
Prinsip-Prinsip Penjelasan Implementasi di Perseroan
No.
Principles Explanation Implementation in the Company
1. Transparansi Untuk menjaga objektivitas dalam menjalankan 1. Publikasi dan transparansi informasi terkait
Transparency bisnis, Perseroan menjamin keterbukaan proses Perseroan dapat diakses melalui situs web:
pengambilan keputusan serta menyediakan https://fifgroup.co.id/;
informasi yang material dan relevan baik terkait 2. Penyampaian laporan berkala maupun insidental
kondisi keuangan ataupun non-keuangan secara secara tepat waktu kepada regulator yang dapat
transparan, tepat waktu, jelas, dan akurat melalui diakses melalui situs web Bursa Efek Indonesia (BEI):
kanal komunikasi yang mudah diakses dan www.idx.co.id dengan kode saham: “FIFA”;
dipahami oleh para pemangku kepentingan. 3. Uraian hak dan kewajiban debitur serta informasi
Penegakkan prinsip transparansi bertujuan untuk penting lain secara jelas telah dituangkan dalam
membantu pemegang saham dan pemangku perjanjian pembiayaan yang disepakati bersama;
kepentingan dalam memberikan penilaian 4. Proses pengambilan keputusan strategis terkait
kinerja dan risiko yang dihadapi oleh Perseroan. arah pengembangan bisnis Perseroan dilakukan
Implementasi prinsip ini tetap memerhatikan secara transparan melalui rapat internal ataupun
kebijakan keterbukaan informasi perusahaan melalui Rapat Umum Pemegang Saham (RUPS) untuk
dan mengindahkan peraturan perundang- mengambil keputusan yang sifatnya harus dilakukan
undangan yang berlaku. oleh pemegang saham.
To maintain objectivity in conducting business, 1. Publications and transparency of information related
the Company is committed to ensuring the to the Company is accessible via the website:
transparency of the decision making process https://fifgroup.co.id/;
and providing material and relevant information 2. Timely submission of periodic and incidental
related to both financial and non-financial reports to the regulator can be accessed through
conditions in a transparent, timely, clear and the Indonesia Stock Exchange (IDX) website:
accurate manner through communication www.idx.co.id with the issuer code: "FIFA";
channels that are easily accessible and 3. The description of the debtor's rights and obligations
understood by stakeholders. The implementation and other important information is clearly stated in a
of the transparency principle aims to assist mutually agreed financing agreement;
shareholders and stakeholders in assessing 4. The strategic decision-making process related to the
the performance and risks encountered by the direction of the Company's business development is
Company. The implementation of this principle executed transparently through internal meetings or
still pays attention to the company's information through the General Meeting of Shareholders (GMS)
disclosure policy and complies with applicable to make decisions/resolutions that must be made by
laws and regulations. shareholders.
236 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 239
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Prinsip-Prinsip Penjelasan Implementasi di Perseroan
No.
Principles Explanation Implementation in the Company
2. Akuntabilitas Perseroan menetapkan pembagian dan 1. Perseroan menetapkan charter atau Piagam yang
Accountability kejelasan fungsi, struktur, sistem, serta secara jelas menguraikan pembagian tugas dan
pertanggungjawaban dari masing-masing Organ tanggung jawab dari masing-masing Organ GCG;
GCG secara jelas agar kegiatan usaha dapat 2. Pengambilan segala bentuk keputusan terkait
berjalan efektif dan efisien. Dengan adanya pengelolaan ataupun arah pengembangan bisnis
pemisahan tugas yang jelas, setiap Organ dapat Perseroan senantiasa dilakukan secara objektif dan
bekerja secara independen dan terbebas dari berdasarkan keputusan dari Organ yang relevan;
pengaruh kepentingan tertentu atau terbebas 3. Seluruh karyawan wajib menjalankan tugas dan
dari benturan kepentingan dengan pihak tanggung jawabnya sesuai peran dan fungsi
manapun yang dapat mengganggu kelancaran masing-masing tanpa ada tekanan-tekanan
pelaksanaan tugas dan tanggung jawabnya dari pihak manapun yang tidak sesuai dengan
dalam bekerja. kepentingan Perseroan;
4. Dewan Komisaris dan Direksi
The Company establishes the division and mempertanggungjawabkan kinerjanya kepada
clarity of functions, structures, systems, and pemegang saham melalui RUPS.
accountability of each GCG Governing Bodies so
that business activities can operate effectively 1. The Company establishes a charter that clearly
and efficiently. With a clear separation of duties, outlines the division of duties and responsibilities of
each Governing body can work independently each GCG Governing Body;
and free from the influence of certain interests or 2. All decisions related to the management or direction
free from conflicts of interest with any party that of the Company's business development are always
can interfere with the smooth implementation of made objectively and based on the decisions of the
its duties and responsibilities at work. relevant Body;
3. All employees are required to do their duties and
responsibilities in accordance with their respective
roles and functions without any pressure from any
party that is not in the interests of the Company;
4. The Board of Commissioners and Board of
Directors are accountable for their performance to
shareholders through the GMS.
3. Tanggung Jawab Perseroan selalu berpegang pada prinsip 1. Secara aktif mengikuti perkembangan regulasi terkini
Responsibility kehati-hatian dalam menjalankan kegiatan khususnya yang relevan dengan bidang usaha
usaha pembaiayaan, serta senantiasa mematuhi pembiayaan ataupun lembaga jasa keuangan non-
peraturan perundang-undangan yang berlaku bank;
dan melaksanakan tanggung jawab korporasi 2. Mematuhi peraturan perundang-undangan yang
terhadap masyarakat dan lingkungan. berlaku seperti dalam hal ketenagakerjaan,
kewajiban perpajakan, kesehatan dan keselamatan
The Company always adheres to the principle kerja serta persaingan usaha;
of prudence in its financing activities and 3. Melaksanakan tanggung jawab sosial perusahaan
consistently complies with applicable laws (Corporate Social Responsibility/”CSR”).
and regulations, while fulfilling its corporate
responsibilities to the community and 1. Actively following the latest regulatory developments,
the environment. particularly those relevant to the financing business
or non-bank financial services institutions;
2. Complies with applicable laws and regulations,
such as those relating to employment, tax
obligations, occupational health and safety, and
business competition;
3. Implementing corporate social responsibility (CSR).
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 237
Page 240
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Prinsip-Prinsip Penjelasan Implementasi di Perseroan
No.
Principles Explanation Implementation in the Company
4. Independensi Kemampuan Perseroan dalam menjalankan 1. Menjalankan kegiatan usaha sesuai dengan
Independence kegiatan usaha secara profesional dan ketentuan Anggaran Dasar dan peraturan
independen serta bebas dari benturan perundang-undangan yang berlaku;
kepentingan dan pengaruh/tekanan dari pihak- 2. Pengambilan keputusan dilakukan secara objektif
pihak manapun yang bertentangan dengan dan berdasarkan keputusan bersama;
peraturan dan perundang-undangan di bidang 3. Seluruh Organ GCG wajib melaksanakan fungsi
pembiayaan dan nilai-nilai etika serta standar, dan tanggung jawabnya dengan mengutamakan
prinsip, dan praktik penyelenggaraan usaha independensi dan objektivitas untuk menghindari
pembiayaan yang sehat. terjadinya dominasi oleh pihak manapun, serta tidak
terpengaruh oleh kepentingan tertentu dan bebas
The Company's ability to conduct business dari benturan kepentingan sehingga keputusan yang
activities professionally and independently, free diambil berlandaskan pada pandangan yang objektif;
from conflicts of interest and influence/pressure 4. Pemegang saham dan Dewan Komisaris dilarang
from any party that is contrary to regulations and mencampuri kegiatan oeprasional Perseroan.
laws in the field of financing and ethical values,
as well as standards, principles, and practices of 1. Conducting business activities in accordance with
sound financial business management. the provisions of the Articles of Association and
applicable laws and regulations;
2. Decision-making is done objectively and based on
collective decisions;
3. All GCG Governing Bodies must fullfil their functions
and responsibilities by prioritizing independence
and objectivity to avoid domination by any party, and
not be influenced by certain interests, and free from
conflicts of interest so that decisions are made based
on an objective view;
4. Shareholders and the Board of Commissioners
are prohibited from interfering in the Company's
operational activities.
5. Kewajaran Perseroan menjunjung tinggi prinsip kesetaraan, 1. Seluruh pemegang saham baik mayoritas maupun
Fairness keseimbangan, dan keadilan dalam memenuhi minoritas berhak menghadiri dan memberikan suara
hak-hak pemangku kepentingan yang timbul dalam RUPS sesuai dengan ketentuan yang berlaku;
berdasarkan perjanjian, peraturan perundang- 2. Memberikan perlakuan yang setara, wajar, dan
undangan, nilai-nilai etika, standar, prinsip, dan adil kepada semua pemangku kepentingan dalam
praktik penyelenggaraan usaha pembiayaan memenuhi haknya sesuai dengan manfaat dan
yang sehat, namun tetap mempertimbangkan kontribusi yang diberikan kepada Perseroan;
peraturan yang berlaku dan Anggaran 3. Menjunjung tinggi inklusivitas di tempat kerja
Dasar Perseroan. dengan memberikan kesempatan yang sama dan
setara kepada semua karyawan untuk mendapatkan
The Company upholds the principles of equality, promosi atau mengikuti program pengembangan
balance, and fairness in fulfilling the rights of kompetensi SDM tanpa membedakan suku, agama,
stakeholders arising from agreements, laws, and ras, jenis kelamin.
regulations, ethical values, standards, principles,
and practices of sound financing operations, 1. All shareholders, both majority and minority,
while still considering applicable regulations and have the right to attend and vote at the General
the Company's Articles of Association. Meeting of Shareholders in accordance with
applicable regulations;
2. Providing equal, fair, and equitable treatment to all
stakeholders in fulfilling their rights in accordance
with the benefits and contributions they provide to
the Company;
3. Upholding inclusivity in the workplace by providing
equal opportunities to all employees to obtain
promotions or participate in human resource
competency development programs without
discrimination based on ethnicity, religion, race,
or gender.
238 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 241
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Roadmap Penerapan GCG
Roadmap for GCG Implementation
Perseroan terus berusaha memperkuat penerapan prinsip- The Company continues to strive to strengthen the
prinsip GCG sebagai fondasi utama dalam mewujudkan implementation of GCG principles as the main foundation in
pertumbuhan bisnis yang sehat, berkelanjutan, dan achieving healthy, sustainable, and integrity-based business
berintegritas. Komitmen ini diwujudkan melalui penyusunan growth. This commitment is reflected in the development of
roadmap implementasi GCG yang berfungsi sebagai panduan a GCG implementation roadmap that serves as a long-term
strategis jangka panjang dalam meningkatkan kualitas tata strategic guide for improving governance across all lines of
kelola di seluruh lini organisasi. the organization.
Penyusunan roadmap GCG Perseroan disesuaikan dengan The Company’s GCG roadmap is tailored to the company’s actual
kondisi aktual perusahaan dengan mengacu pada kebijakan conditions, with reference to nationally applicable GCG policies,
GCG yang berlaku secara nasional, serta mengadopsi praktik- and adopts relevant international best practices. Through a
praktik terbaik internasional yang relevan. Melalui rancangan comprehensive GCG roadmap design, Management has a
roadmap GCG yang komprehensif, Manajemen memiliki clear strategic guide to assess the maturity level of governance
panduan strategis yang jelas untuk menilai tingkat kematangan implementation, determine development priorities, and ensure
penerapan tata kelola, menentukan prioritas pengembangan, that every GCG initiative is in line with the Company’s vision,
serta memastikan setiap inisiatif GCG berjalan selaras dengan mission, and long-term objectives.
visi, misi, dan tujuan jangka panjang Perseroan.
Berikut ini adalah tahapan perjalanan implementasi GCG The following are the stages of the Company’s GCG
Perseroan dari waktu ke waktu: implementation journey over time:
Target Komitmen & Integritas GCG FIFGROUP
2013 Target FIFGROUP GCG Commitment & Integrity
Program Kerja | Work Program :
1. Penyempurnaan prinsip Mengenal Nasabah (Know 1. Improvement of the Know Your Customer (KYC)
your Customer/”KYC”); principle;
2. Penyusunan pedoman pemantauan risiko; 2. Development of risk monitoring guidelines;
3. Penyusunan Business & Ethic Framework; 3. Development of a Business & Ethics Framework;
4. Assessment GCG IICG dengan predikat “Tepercaya”; 4. Assessment of GCG IICG with a “Trusted” rating;
5. Implementasi prinsip anti benturan kepentingan. 5. Implementation of anti-conflict of interest principles.
2014 Target Penyempurnaan Infrastruktur GCG FIFGROUP
–
2016 Target Improvement of FIFGROUP's GCG Infrastructure
Program Kerja | Work Program :
1. Penyelesaian Kode Etik FIF; 1. Finalization of the FIF Code of Conduct;
2. Pembentukan Komite Nominasi dan Remunerasi; 2. Establishment of the Nomination and
Remuneration Committee;
3. Penetapan Business & Ethic Framework. 3. Establishment of Business & Ethics Framework.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 239
Page 242
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Target Penerapan GCG Excellence di FIFGROUP
2017 Target Implementation of GCG Excellence at FIFGROUP
Program Kerja | Work Program :
1. Penyempurnaan Business & Ethic Framework; 1. Refinement of the Business & Ethics Framework;
2. Penyempurnaan Organ GCG FIF; 2. Refinement of FIF’s GCG Governing Bodies;
3. Assessment GCG secara berkala. 3. Periodic GCG assessment.
Target Penguatan GCG Excellence di FIFGROUP
2018 Target Strengthening GCG Excellence at FIFGROUP
Program Kerja | Work Program :
1. Penguatan implementasi Business & Ethic; 1. Strengthening the implementation of Business & Ethics;
2. Penguatan implementasi GCG melalui proses 2. Strengthening GCG implementation through periodic
pengawasan dan evaluasi berkala oleh organ-organ monitoring and evaluation processes by the Company’s
Perseroan; governing bodies;
3. Assessment GCG berkala. 3. Periodic GCG assessment.
Target Penyempurnaan GCG Excellence di FIFGROUP
2019 Target Improvement of GCG Excellence at FIFGROUP
Program Kerja | Work Program :
1. Penyempurnaan fungsi, organ, serta struktur 1. Improvement of the Company’s functions, governing
organisasi Perseroan; bodies, and organizational structure;
2. Penyempurnaan penerapan GCG melalui pengawasan, 2. Improvement of GCG implementation through periodic
penilaian, serta evaluasi GCG secara berkala; GCG monitoring, assessment, and evaluation;
3. Penyempurnaan sistem anti fraud dan whistleblowing 3. Improvement of the anti-fraud and whistleblowing
dengan pembentukan fungsi Anti Fraud system through the establishment of an Anti-Fraud
Management System. Management System function.
2020 Target
– Sustainable Governance
2023 Target
Program Kerja | Work Program :
1. Penguatan Risk-Based Approach di seluruh struktur 1. Strengthening the Risk-Based Approach throughout the
dan mekanisme GCG; entire structure and mechanisms of GCG;
2. Memperkuat praktik GCG yang dapat melindungi 2. Strengthening GCG practices that protect the interests
kepentingan seluruh stakeholders Perseroan; of all Company stakeholders;
3. Te r b e n t u k n y a f u n g s i K o o r d i n a t o r A k s i 3. Establishment of a Sustainable Finance Action
Keuangan Berkelanjutan; Coordinator function;
4. Penguatan Fungsi Kepatuhan. 4. Strengthening the Compliance Function.
240 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 243
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Target Penyempurnaan GCG melalui aspek Pelindungan Data Pribadi (PDP) Strategic Improvement
2024 Target Improving GCG through the aspect of Personal Data Protection (PDP) Strategic Improvement
Program Kerja | Work Program :
1. Melakukan pembaruan Record of Processing Activities 1. Conducting periodic updates to the Record of Processing
(RoPA) dan Data Protection Impact Assessment (DPIA) Activities (RoPA) and Data Protection Impact Assessment
secara berkala; (DPIA);
2. Melakukan pembaruan terhadap kebijakan dan prosedur 2. Updating internal policies and procedures along with
internal beserta dokumen pendukung; supporting documents;
3. Melakukan pengembangan terhadap proses operasional; 3. Developing operational processes;
4. Penguatan terhadap infrastruktur teknologi informasi; 4. Strengthening information technology infrastructure;
5. Pemberian pemahaman (awareness) di 5. Providing awareness within the Company;
lingkup Perseroan;
6. Melakukan audit internal yang bersumber dari ketentuan 6. Conducting internal audits based on the provisions of
UU PDP; dan the PDP Law; and
7. Pembentukan organisasi pelindungan data pribadi yang 7. Establishing a personal data protection organization
berada di bawah Fungsi Kepatuhan. under the Compliance Function.
Target Penyempurnaan dan Penguatan GCG melalui Implementasi POJK 48/2024
2025 Target Improvement and Strengthening of GCG through the Implementation of POJK 48/2024
Program Kerja | Work Program :
1. Melakukan penyelarasan dan pembaruan kebijakan 1. Aligning and updating GCG policies, including the
GCG, antara lain meliputi Pedoman Tata Kelola Corporate Governance Guidelines, Board of Directors
Perusahaan, Pedoman Direksi, Pedoman Dewan Guidelines, Board of Commissioners Guidelines,
Komisaris, Pedoman Komite di bawah Dewan Komisaris and Committee Guidelines under the Board of
agar sepenuhnya selaras dengan POJK 48/2024; Commissioners, to be fully aligned with POJK 48/2024;
2. Melakukan penyesuaian dan standardisasi proses Tata 2. Adjusting and standardizing corporate governance
Kelola Perusahaan mencakup mekanisme pengambilan processes, including decision-making, supervision,
keputusan, pengawasan, pelaporan, dan dokumentasi reporting, and documentation mechanisms in
sesuai ketentuan POJK 48/2024; accordance with POJK 48/2024 provisions;
3. Penyempurnaan mekanisme pelaporan dan disclosure 3. Improving corporate governance reporting and
tata kelola termasuk pelaporan internal, pelaporan disclosure mechanisms, including internal reporting,
kepada regulator, serta pemenuhan kewajiban publikasi reporting to regulators, and fulfilling information
informasi pada situs web perusahaan. publication obligations on the company’s website.
Rencana Penerapan GCG Tahun 2026
2026 GCG Implementation Plan
Perseroan telah menetapkan rencana penerapan GCG yang The Company has established a focused and sustainable
terarah dan berkesinambungan sebagai bagian dari komitmen GCG implementation plan as part of its commitment to
untuk memperkuat fondasi tata kelola perusahaan. Untuk tahun strengthening the foundations of corporate governance. For
2026 mendatang, Perseroan menempatkan fokus strategis 2026, the Company is placing strategic focus on improving
pada peningkatan kualitas implementasi GCG melalui berbagai the quality of GCG implementation through various priority
program dan inisiatif prioritas yang bertujuan untuk memperkuat programs and initiatives aimed at strengthening the governance
struktur tata kelola, menumbuhkan budaya kepatuhan, serta structure, fostering a culture of compliance, and increasing the
meningkatkan efektivitas fungsi pengawasan di seluruh lini effectiveness of supervisory functions across all lines of the
organisasi, antara lain dengan melakukan: organization, including:
1. Pengembangan dashboard monitoring untuk memantau 1. Developing a monitoring dashboard to monitor all work
seluruh proses kerja yang berkaitan dengan GCG Perseroan; processes related to the Company’s GCG;
2. Penyesuaian Anggaran Dasar Perseroan agar selaras 2. Adjusting the Company’s Articles of Association to align
dengan ketentuan baru antara lain POJK 48/2024 dan with new provisions, including POJK 48/2024 and POJK
POJK 30/2024. 30/2024.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 241
Page 244
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Keterkaitan Penerapan GCG
terhadap Kinerja Perseroan
Relationship Between GCG Implementation and the Company’s Performance
Pencapaian Kinerja Bisnis Perseroan Tahun 2025
The Company’s Business Performance Achievements in 2025
Kesadaran dan komitmen yang kuat dari seluruh jajaran Strong awareness and commitment across all organizational
organisasi dalam menerapkan prinsip-prinsip GCG secara levels to consistently and sustainably implement GCG principles
konsisten dan berkelanjutan telah menghasilkan capaian have resulted in positive governance outcomes and contributed
tata kelola yang positif dan berkontribusi pada peningkatan to enhancing the Company’s performance and reputation.
kinerja serta reputasi Perseroan. Capaian tersebut tercermin These achievements are reflected in the Company’s solid and
dari kinerja Perseroan sepanjang tahun 2025 yang tetap solid resilient performance throughout 2025, despite the dynamics
dan resilien di tengah dinamika serta tantangan eksternal yang and external challenges in the multifinance industry.
dihadapi industri multifinance.
Pertumbuhan Penyaluran Pembiayaan Motor Baru Pertumbuhan Laba Bersih
New Motorcycle Financing Growth Net Income Growth
naik
increased by:
4,92% naik
increased by:
1,83%
2025 Rp4,63 triliun | trillion 2025 Rp30.447.225 juta | million
2024 Rp4,42 triliun | trillion 2024 Rp29.900.350 juta | million
Struktur dan
Mekanisme GCG
GCG Structure and Mechanism
Komitmen Perseroan dalam menegakkan praktik governansi The Company’s commitment to upholding good corporate
korporat yang baik ditunjukkan melalui penerapan Kerangka governance practices is demonstrated through the
Kerja Tata Kelola (Governance Framework) yang memadai implementation of an adequate Governance Framework
sehingga seluruh proses bisnis senantiasa berjalan secara so that all business processes are always conducted in an
etis, transparan, dan sesuai ketentuan yang berlaku. Dengan ethical, transparent manner and in accordance with applicable
memastikan kecukupan Governance Framework serta regulations. With the adequacy of its Governance Framework
kematangan penerapan prinsip-prinsip GCG, Perseroan and the maturity of its implementation of GCG principles, the
semakin siap menghadapi dinamika dan tantangan bisnis yang Company is increasingly prepared to address the constantly
terus berkembang, sekaligus memperkuat posisinya sebagai evolving dynamics and challenges of the business, while
perusahaan pembiayaan yang terpercaya, berintegritas, dan strengthening its position as a trusted, ethical, and highly
berdaya saing tinggi. competitive financing company.
242 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 245
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Struktur Organ Tata Kelola
Governance Structure
Perseroan memiliki struktur Organ tata kelola yang lengkap The Company has a complete governance structure in
sesuai ketentuan UU No. 40 Tahun 2007 tentang Perseroan accordance with the provisions of Law No. 40 of 2007
Terbatas sebagaimana telah diubah menjadi Peraturan concerning Limited Liability Companies, as amended by
Pemerintah Pengganti Undang-Undang No. 2 Tahun 2022 Government Regulation in Lieu of Law No. 2 of 2022 concerning
tentang UU Cipta Kerja. Dengan berpedoman pada regulasi the Job Creation Law. In accordance with these regulations, the
tersebut, Organ utama Perseroan terdiri dari Rapat Umum Company’s main governing bodies are the General Meeting
Pemegang Saham (RUPS), Dewan Komisaris, dan Direksi. Dalam of Shareholders (GMS), the Board of Commissioners, and the
menjalankan peran dan fungsi masing-masing, ketiga Organ Board of Directors. In performing their respective roles and
utama Perseroan tersebut turut didukung oleh organ-organ functions, the three main governing bodies of the Company
pendukung yang membantu pengawasan dan pelaksanaan are supported by supporting governing bodies that assist in
kebijakan perusahaan. supervising and implementing company policies.
Sebagai organ pengawas, Dewan Komisaris didukung oleh As a supervisory body, the Board of Commissioners is supported
komite-komite di bawahnya yang terdiri dari Komite Audit, by committees, including the Audit Committee, the Nomination
Komite Nominasi dan Remunerasi, serta Komite Pemantau and Remuneration Committee, and the Risk Monitoring
Risiko. Demikian halnya, Direksi juga membawahi sejumlah Committee. Similarly, the Board of Directors oversees a
Organ tata kelola pendukung, seperti Komite Manajemen number of supporting governance bodies, including the Risk
Risiko, Komite Pengarah Teknologi Informasi, hingga Sekretaris Management Committee, the Information Technology Steering
Perusahaan, dan Unit Audit Internal (UAI). Committee, the Corporate Secretary, and the Internal Audit
Unit (UAI).
Kolaborasi seluruh organ Perseroan diperlukan untuk Collaboration among all governing bodies of the Company
memastikan mekanisme tata kelola berjalan secara efektif is necessary to ensure that the governance mechanism
sehingga dapat mendukung proses pengambilan keputusan operates effectively, supports appropriate decision-making
yang tepat, menjaga transparansi dan akuntabilitas, serta processes, maintains transparency and accountability, and
mewujudkan kinerja bisnis yang berkelanjutan sesuai achieves sustainable business performance in accordance
prinsip-prinsip GCG. with GCG principles.
Mekanisme Tata Kelola
Governance Mechanisms
Perseroan menerapkan mekanisme tata kelola yang The Company applies a systematic governance mechanism to
sistematis guna memastikan setiap proses bisnis berjalan make sure every business process is transparent, accountable,
secara transparan, akuntabel, dan sejalan dengan prinsip- and in line with GCG principles. These mechanisms include
prinsip GCG. Mekanisme tersebut mencakup cara, prosedur, clear methods, procedures, and rules for each governance
dan aturan yang jelas bagi setiap organ tata kelola dalam body in carrying out its functions.
melaksanakan fungsinya.
Perseroan meyakini bahwa penerapan GCG tidak hanya The Company believes that implementing GCG does not
bergantung pada keberadaan hard structure yang memadai, depend solely on the existence of adequate hard structures,
tetapi juga memerlukan dukungan soft structure yang kuat but also requires strong soft structures, including values, culture,
berupa nilai, budaya, dan komitmen etis di seluruh jenjang and ethical commitment at all levels of the organization. The
organisasi. Berikut disajikan daftar infrastruktur GCG Perseroan following is a list of the Company’s GCG infrastructure in
sesuai dengan pembaruan tahun 2025: accordance with the 2025 update:
1. Pedoman Tata Kelola Perusahaan; 1. Corporate Governance Guidelines;
2. Piagam Dewan Komisaris dan Direksi; 2. Board of Commissioners and Board of Directors Charter;
3. Piagam Komite-Komite; dan 3. Charter of Committees; and
4. Pedoman teknis internal lainnya. 4. Other internal technical guidelines.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 243
Page 246
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Penilaian GCG Tahun 2025
GCG Assessment in 2025
Perseroan secara berkala melakukan penilaian atas penerapan The Company periodically evaluates the implementation of
GCG guna memastikan seluruh aktivitas bisnis dan operasional GCG to ensure that all business and operational activities are
dilaksanakan sesuai dengan standar etika bisnis, ketentuan conducted in accordance with ethical standards, applicable
perundang-undangan, serta kebijakan yang berlaku di industri laws and regulations, and policies governing the multifinance
multifinance. Penilaian ini tidak hanya menelaah efektivitas industry. This assessment not only examines the effectiveness
penerapan dan kecukupan struktur maupun infrastruktur GCG, of implementation and the adequacy of the GCG structure and
tetapi juga memberikan rekomendasi strategis bagi Manajemen infrastructure, but also provides strategic recommendations
dalam rangka mendorong perbaikan berkelanjutan serta to Management to encourage continuous improvement
peningkatan kualitas tata kelola di seluruh lini organisasi. and enhance the quality of governance across all lines of
the organization.
Penilaian Mandiri (Self-Assessment)
Self-Assessment
A. Prosedur Penilaian A. Assessment Procedure
Perseroan melakukan penilaian GCG secara mandiri The Company conducts a self-assessment of GCG using
(self-assessment) dengan kertas kerja yang disusun worksheets prepared in accordance with POJK No.
berdasarkan ketentuan POJK No. 28/POJK.05/2020 dan 28/POJK.05/2020 and SEOJK No. 11/SEOJK.05/2020
SEOJK No. 11/SEOJK.05/2020 tentang Penilaian Tingkat concerning Assessments of the Soundness Levels of
Kesehatan Perusahaan Pembiayaan dan Perusahaan Financing Companies and Sharia Financing Companies.
Pembiayaan Syariah.
Proses penilaian dilakukan secara sistematis dengan The assessment process is carried out systematically
mengintegrasikan 3 (tiga) aspek utama GCG, yaitu by integrating the three main aspects of GCG, namely
Governance Structure, Governance Process, dan Governance Structure, Governance Process, and
Governance Outcome. Secara keseluruhan, ketiga aspek Governance Outcome. These three aspects are described
tersebut dijabarkan sebagai berikut: as follows:
1. Penerapan prinsip GCG pada Perseroan; 1. The implementation of GCG principles in the Company;
2. Kecukupan tata kelola yang meliputi struktur Organ, 2. The adequacy of governance, including the structure
proses, dan hasil penerapan GCG; serta of governing bodies, processes, and outcomes of GCG
implementation; and
3. Informasi lain yang terkait dengan GCG yang didasarkan 3. Other information related to GCG based on relevant
pada data dan informasi yang relevan. data and information.
Dengan menerapkan prosedur penilaian GCG yang terukur, By implementing measurable GCG assessment procedures,
Perseroan dapat memastikan bahwa penerapan GCG the Company can confirm that GCG implementation is
senantiasa berjalan sesuai dengan prinsip transparansi, always in accordance with the principles of transparency,
akuntabilitas, tanggung jawab, independensi, serta accountability, responsibility, independence, and fairness.
kewajaran (fairness).
244 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 247
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
B. Kriteria Penilaian B. Assessment Criteria
Dalam melaksanakan penilaian GCG secara self- In conducting a self-assessment of GCG, the Company uses
assessment, Perseroan menggunakan sejumlah kriteria atau several criteria or parameters that refer to POJK 48/2024
parameter yang mengacu pada POJK 48/2024 tentang Tata concerning Good Governance for Financing Companies,
Kelola yang Baik bagi Perusahaan Pembiayaan, Perusahaan Venture Capital Companies, Microfinance Institutions,
Modal Ventura, Lembaga Keunagan Mikro, dan Lembaga and Other Financial Services Institutions, as well as other
Jasa Keuangan Lainnya serta pedoman GCG yang berlaku generally applicable GCG guidelines.
umum lainnya.
Berdasarkan ketentuan tersebut, kriteria atau parameter Based on these provisions, the criteria or parameters for
penilaian penerapan GCG di Perseroan dikelompokkan assessing the implementation of GCG in the Company are
ke dalam 16 (enam belas) faktor utama, sebagai berikut: divided into 16 (sixteen) main factors, as follows:
1. Pelaksanaan tugas dan wewenang pemegang saham 1. The performance of duties and authorities of
dan RUPS; shareholders and the General Meeting of Shareholders;
2. Pe l a k s a n a a n t u g a s , t a n g g u n g j a w a b, d a n 2. The implementation of the duties, responsibilities, and
wewenang Direksi; the authority of the Board of Directors;
3. Pelaksanaan tugas, tanggung jawab, dan wewenang 3. The implementation of the duties, responsibilities, and
Dewan Komisaris; the authority of the Board of Commissioners;
4. Pe l a k s a n a a n t u g a s , t a n g g u n g j a w a b, d a n 4. The implementation of duties, responsibilities, and the
wewenang DPS; authority of the Sharia Supervisory Board (SSB/DPS);
5. Kelengkapan dan pelaksanaan tugas komite; 5. The composition and performance of committee duties;
6. Penerapan manajemen risiko; 6. Implementation of risk management;
7. Penerapan anti-fraud; 7. Implementation of anti-fraud strategies;
8. Penerapan fungsi kepatuhan; 8. Implementation of compliance functions;
9. Penerapan fungsi audit internal dan audit eksternal; 9. Implementation of internal and external audit functions;
10. Penanganan benturan kepentingan; 10. Handling of conflicts of interest;
11. Penerapan Kebijakan Remunerasi; 11. Implementation of Remuneration Policy;
12. Keterbukaan informasi; 12. Information Disclosure;
13. Etika Bisnis; 13. Business Ethics;
14. Kebijakan Pembiayaan; 14. Financing Policy;
15. Penerapan keuangan berkelanjutan, termasuk 15. Implementation of sustainable finance, including the
penerapan tanggung jawab sosial dan lingkungan; implementation of social and environmental responsibility;
16. Rencana bisnis. 16. Business plan.
C. Pihak yang Melakukan Penilaian C. Party Conducting the Assessment
Penilaian GCG secara mandiri dilakukan oleh Perseroan The GCG assessment is conducted independently by the
dengan melibatkan fungsi-fungsi terkait. Company with the involvement of relevant functions.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 245
Page 248
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
D. Hasil Penilaian D. Assessment Results
Berdasarkan hasil penilaian GCG yang dilakukan secara Based on the results of the independent GCG assessment
mandiri (self-assessment), Perseroan memperoleh skor (self-assessment), the Company obtained a composite
komposit 1, yang mencerminkan kategori “Sangat Baik”. score of 1, which reflects the “Very Good” category. The
Berikut ini adalah ringkasan hasil penilaian GCG Perseroan following is a summary of the Company’s GCG assessment
untuk tahun 2025: results for 2025:
Jumlah
Jumlah Nilai Pernyataan/
Parameter/Indikator Indikator Pertanyaan Bobot Nilai Faktor
No.
Parameter/Indicator Number of Number of Weight Factor Value
Indicator Values Statements/
Questions
1. Pelaksanaan tugas dan wewenang 90 18 5,00 5
pemegang saham dan RUPS
Implementation of the duties and
authorities of shareholders and the General
Meeting of Shareholders
2. Pelaksanaan tugas, tanggung jawab, dan 295 59 15,00 15
wewenang Direksi
Implementation of duties, responsibilities,
and authorities of the Board of Directors
3. Pelaksanaan tugas, tanggung jawab, dan 284 57 10,00 9,96
wewenang Dewan Komisaris
Implementation of duties, responsibilities,
and authority of the Board of
Commissioners
4. Pelaksanaan tugas, tanggung jawab, dan 185 37 12,00 12
wewenang DPS
Implementation of duties, responsibilities,
and authorities of the Sharia Supervisory
Board (SSB/DPS)
5. Kelengkapan dan pelaksanaan tugas 119 24 4,00 3,97
komite
Comprehensiveness and implementation
of committee duties
6. Penerapan manajemen risiko 105 21 8,00 8
Risk management implementation
7. Penerapan strategi anti-fraud 40 8 4,00 4
Implementation of anti-fraud strategies
8. Penerapan fungsi kepatuhan 85 17 9,00 9
Implementation of compliance functions
9. Penerapan fungsi audit internal dan audit 110 22 4,00 4
eksternal
Implementation of internal and external
audit functions
10. Penerapan benturan kepentingan 25 5 6,00 6
Application of the conflict of interest
11. Penerapan kebijakan remunerasi 49 10 2,50 2,45
Implementation of remuneration policy
246 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 249
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Jumlah
Jumlah Nilai Pernyataan/
Parameter/Indikator Indikator Pertanyaan Bobot Nilai Faktor
No.
Parameter/Indicator Number of Number of Weight Factor Value
Indicator Values Statements/
Questions
12. Keterbukaan informasi 225 45 8,00 8
Information disclosure
13. Etika bisnis 25 5 2,50 2,50
Business ethics
14. Kebijakan pembiayaan 75 15 5,00 5
Financing policy
15. Penerapan keuangan berkelanjutan, 28 6 2,50 2,30
termasuk penerapan tanggung jawab
sosial dan lingkungan
Implementation of sustainable finance,
including the implementation of social and
environmental responsibility
16. Rencana bisnis 50 10 2,50 10
Business plan
Nilai Tata Kelola 99,93
Governance Score
Peringkat Tata Kelola 1
Governance Rating
E. Kesimpulan Akhir E. Final Conclusion
Mencerminkan manajemen Perseroan telah melakukan Reflecting the Company’s management, the implementation
penerapan tata kelola perusahaan yang secara umum of corporate governance is generally very good. This is
sangat baik. Hal ini tercermin dari pemenuhan yang sangat reflected in the adequate fulfillment of good corporate
memadai atas prinsip tata kelola perusahaan yang baik. governance principles. If there are weaknesses in the
Dalam hal terdapat kelemahan dalam penerapan prinsip implementation of good corporate governance principles,
tata kelola perusahaan yang baik maka secara umum these weaknesses are generally insignificant and can be
kelemahan tersebut tidak signifikan dan dapat segera immediately corrected by the Company’s management.
dilakukan perbaikan oleh manajemen Perseroan.
Faktor Positif Positive Factors
Berisikan rangkuman faktor positif dari faktor penerapan Contains a summary of the positive factors of the
kebijakan remunerasi yang memberikan dampak signifikan implementation of remuneration policies that have a
terhadap penerapan tata kelola. significant impact on the implementation of governance.
a. Struktur a. Structure
Kekuatan aspek governance structure Perusahaan The strength of the Company’s governance structure
tercermin dari tersusunnya infrastruktur tata kelola is reflected in the establishment of a complete and
yang lengkap dan terintegrasi dalam struktur organisasi, integrated governance infrastructure within the
keberadaan pedoman kerja yang komprehensif, organizational structure, the existence of comprehensive
fasilitas pengembangan kompetensi, serta kebijakan work guidelines, competency development facilities,
pendukung lainnya yang mendorong penerapan tata and other supporting policies that encourage the
implementation of good governance. Furthermore,
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 247
Page 250
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
kelola yang baik. Selain itu, sistem pengendalian the internal control system has been implemented by
internal telah dijalankan oleh unit-unit yang terpisah separate and independent units, namely the Compliance,
dan independen, yaitu unit Kepatuhan, Audit Internal, Internal Audit, and Risk Management units, thereby
dan Manajemen Risiko, sehingga menjamin objektivitas ensuring objectivity and effectiveness of supervision.
dan efektivitas pengawasan.
b. Proses b. Process
Kekuatan aspek governance process terlihat dari The strength of the governance process aspect is
pelaksanaan tugas dan tanggung jawab seluruh organ evident from the implementation of the duties and
Perusahaan yang berjalan selaras dengan pedoman responsibilities of all Company governing bodies
kerja serta ketentuan peraturan perundang-undangan. in accordance with work guidelines and statutory
Fungsi pengurusan oleh Direksi dan pengawasan oleh provisions. The management functions of the Board
Dewan Komisaris telah dilakukan secara konsisten of Directors and the supervisory functions of the
dan efektif dalam mendukung kelangsungan Board of Commissioners have been performed
operasional Perusahaan. consistently and effectively in supporting the Company’s
operational continuity.
c. Hasil c. Results
Kekuatan aspek governance outcome tercermin dari The strength of the governance outcome aspect is
hasil nyata atas pelaksanaan tugas dan tanggung jawab reflected in the tangible results of the implementation
oleh seluruh organ Perusahaan yang menghasilkan of duties and responsibilities by all governing bodies
output positif dan mendukung terciptanya praktik bisnis of the Company, which have produced positive outputs
yang sehat serta lingkungan kerja yang kondusif. Hal ini and supported the creation of sound business practices
turut menunjang kinerja Perusahaan secara menyeluruh. and a conducive work environment. This also supports
the Company’s overall performance.
Faktor Negatif Negative Factors
Berisikan rangkuman faktor negatif dari faktor penerapan Contains a summary of negative factors in the implementation
kebijakan remunerasi yang memberikan dampak signifikan of remuneration policies that have a significant impact on
terhadap penerapan tata kelola. the implementation of governance.
a. Struktur a. Structure
Berdasarkan hasil evaluasi, tidak terdapat temuan Based on the evaluation results, there were no
signifikan yang menunjukkan kelemahan struktural significant findings indicating structural weaknesses
dalam penerapan tata kelola perusahaan. Namun in the implementation of corporate governance.
demikian, beberapa hal masih dalam tahap penyesuaian However, several aspects are still being adjusted to
untuk sepenuhnya mengakomodasi ketentuan terbaru fully accommodate the latest provisions as stipulated
sebagaimana diatur dalam POJK 48/2024. in POJK 48/2024.
b. Proses b. Process
Dalam aspek proses, tidak ditemukan hambatan In terms of process, no material obstacles were found
material yang berdampak negatif terhadap konsistensi that had a negative impact on the consistency of
penerapan tata kelola. governance implementation.
c. Hasil c. Results
Dari sisi hasil, penerapan tata kelola telah selaras In terms of results, governance implementation has been
dengan kinerja serta strategi jangka panjang Perseroan. consistent with the Company’s performance and long-
Tidak terdapat indikasi dampak negatif yang signifikan term strategy. There are no indications of a significant
terhadap keseimbangan dan keberlanjutan usaha. negative impact on business balance and sustainability.
248 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 251
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Rapat Umum
Pemegang Saham (“RUPS”)
General Meeting of Shareholders ("GMS")
Rapat Umum Pemegang Saham (RUPS) merupakan Organ The General Meeting of Shareholders (GMS) is the highest body
tertinggi di dalam struktur tata kelola perusahaan yang in the corporate governance structure that has all the authority
memiliki seluruh kewenangan yang tidak dapat didelegasikan that cannot be delegated to the Board of Directors or the Board
kepada Direksi maupun Dewan Komisaris, sesuai ketentuan of Commissioners, in accordance with the provisions of the Law
Undang-Undang dan Anggaran Dasar. Melalui RUPS, para and the Articles of Association. Through the GMS, shareholders
pemegang saham menjalankan hak dan kewenangannya untuk exercise their rights and authority to make strategic decisions
mengambil keputusan strategis secara musyawarah, wajar, through deliberation, fairness, and transparency. Once a
dan transparan. Setelah keputusan ditetapkan, pelaksanaan decision has been made, its implementation and supervision
dan pengawasan diserahkan kepada Dewan Komisaris dan are delegated to the Board of Commissioners and the Board
Direksi, tanpa mengurangi kewenangan RUPS sebagaimana of Directors, without prejudice to the authority of the General
diatur dalam peraturan perundang-undangan dan Anggaran Meeting of Shareholders as stipulated in the laws and
Dasar Perseroan. regulations and the Company’s Articles of Association.
Penyelenggaraan RUPS di Perseroan mengacu pada ketentuan The implementation of the GMS in the Company refers to
Undang-Undang No. 40 Tahun 2007 tentang Perseroan the provisions of Law No. 40 of 2007 concerning Limited
Terbatas, Peraturan Otoritas Jasa Keuangan (POJK) tentang Liability Companies, Financial Services Authority Regulations
Penyelenggaraan RUPS, dan Anggaran Dasar Perseroan. (POJK) concerning the Implementation of the GMS, and the
Perseroan melaksanakan RUPS Tahunan (RUPST) 1 (satu) Company’s Articles of Association. The Company holds an
kali setiap tahun dan RUPS Luar Biasa (RUPSLB) yang dapat Annual General Meeting of Shareholders (AGMS) once a year
diselenggarakan sewaktu-waktu berdasarkan kebutuhan. and an Extraordinary General Meeting of Shareholders (EGMS)
which can be held at any time based on necessity.
Wewenang RUPS
Authority of the GMS
Kewenangan RUPS Perusahaan sesuai Undang-Undang No. The authority of the Company’s GMS in accordance with Law
40 tahun 2007 Pasal 41, 44, dan 94 serta Anggaran Dasar No. 40 of 2007 Articles 41, 44, and 94 as well as the Company’s
Perusahaan menjelaskan wewenang yang dimiliki RUPS yang Articles of Association explains the authority of the GMS that
tidak diberikan kepada Dewan Komisaris dan Direksi, antara lain: is not given to the Board of Commissioners and the Board of
Directors, including:
1. Mengangkat dan memberhentikan anggota Dewan 1. Appointing and dismissing members of the Board of
Komisaris dan Direksi; Commissioners and Board of Directors;
2. Penambahan Modal Perusahaan. Penambahan modal 2. Capital Increase of the Company. The capital increase
sebagaimana dimaksud wajib diberitahukan kepada Menteri referred to above must be notified to the Minister to be
untuk dicatat dalam daftar Perusahaan; recorded in the Company register;
3. Memutuskan besaran gaji dan tunjangan anggota Direksi; 3. Determining the amount of salaries and allowances for
members of the Board of Directors;
4. Menyetujui pengajuan Direksi dalam mengalihkan kekayaan 4. Approving the Board of Directors’ proposal to transfer the
Perusahaan atau menjadikan jaminan utang kekayaan Company’s assets or use the Company’s assets as collateral
Perusahaan yang merupakan lebih dari 50% jumlah for debts that exceed 50% of the Company’s net assets;
kekayaan bersih Perusahaan;
5. Menyetujui dapat atau tidaknya Direksi mengajukan 5. Approving whether or not the Board of Directors may file
permohonan pailit atas Perusahaan, dan penetapan for bankruptcy on behalf of the Company, and determining
perubahan Anggaran Dasar; amendments to the Articles of Association;
6. Pe m e r i k s a a n , p e r s e t u j u a n , d a n p e n g e s a h a n 6. Review, approval, and ratification of the Annual Report.
Laporan Tahunan.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 249
Page 252
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Pemegang Saham
Shareholders
Informasi Pemegang Saham Utama dan/atau Information on Majority and/or Controlling Shareholders,
Pengendali Termasuk Beneficial Owner Including Beneficial Owners
Pemegang saham utama didefinisikan sebagai pihak yang Majority shareholders are defined as parties who directly or
baik secara langsung maupun tidak langsung memiliki paling indirectly own at least 20% (twenty percent) of the voting rights
sedikit 20% (dua puluh persen) hak suara dari seluruh saham of all shares issued by the company, or a lower percentage
yang diterbitkan oleh perusahaan, atau persentase lebih in accordance with OJK provisions. Meanwhile, a controlling
rendah sesuai ketentuan OJK. Sedangkan pemegang saham shareholder is a party that directly or indirectly owns more than
pengendali adalah pihak yang secara langsung maupun 50% (fifty percent) of shares with fully paid-up voting rights and/
tidak langsung memiliki lebih dari 50% (lima puluh persen) or has the ability to determine all policies and management
saham dengan hak suara yang telah disetor penuh dan/atau of the company.
memiliki kemampuan untuk menentukan seluruh kebijakan
dan pengelolaan perusahaan.
Berdasarkan pengertian tersebut, PT Astra International Tbk Based on these definitions, PT Astra International Tbk is the
berperan sebagai pemegang saham utama dan pengendali majority and controlling shareholder of the Company, with a
Perseroan dengan total kepemilikan mencapai 99,99996% total ownership of 99.99996%, while PT Arya Kharisma is a
dan PT Arya Kharisma merupakan pemegang saham non- non-controlling shareholder with an ownership of 0.00004%.
pengendali dengan kepemilikan 0,00004%.
Per 31 Desember 2025, komposisi pemegang saham Perseroan As of December 31, 2025, the composition of the Company’s
adalah sebagai berikut: shareholders is as follows:
Modal Ditempatkan dan
Persentase Kepemilikan
Nama Pemegang Saham Jumlah Saham (Lembar) Disetor Penuh (Rp juta)
Ownership Percentage
Name of Shareholder Number of Shares (Share) Issued and Fully Paid Capital
(%)
(Rp million)
Kepemilikan Saham Lebih dari 5%
Share Ownership of More than 5%
PT Astra International Tbk 279.999.900 279.999.900.000 99,99996
PT Arya Kharisma 100 100.000 0,00004
Kepemilikan Saham oleh Masyarakat (Masing-Masing Kurang dari 5%)
Public Share Ownership (Each Less than 5%)
Masyarakat - - -
(Masing-masing di bawah 5%)
Public (Each below 5%)
Jumlah 280.000.000 280.000.000.000 100,00000
Total
Perseroan telah melakukan pemenuhan terhadap Peraturan The Company has complied with Presidential Regulation of
Presiden Republik Indonesia Nomor 13 tahun 2018 tentang the Republic of Indonesia Number 13 of 2018 concerning the
Penerapan Prinsip Mengenai Pemilik Manfaat Dari Korporasi application of the Know-Your-Beneficial-Owner Principle by
Dalam Rangka Pencegahan dan Pemberantasan Tindak Pidana Corporations for the Prevention and Eradication of the Criminal
Pencucian Uang dan Tindak Pidana Terorisme (“Perpres No. Acts of Money Laundering and Terrorism Financing (“Presidential
13/2018”) dengan telah disampaikannya informasi mengenai Regulation No. 13/2018”) by submitting information regarding
pemilik manfaat Perseroan pada tanggal 26 Agustus 2025 the Company’s beneficial owners on August 26, 2025 to the
kepada Kementerian Hukum Republik Indonesia, Direktorat Ministry of Law of the Republic of Indonesia, Directorate General
Jenderal Administrasi Hukum Umum, yang dilakukan melalui of General Legal Administration, through Esther Pascalia Ery
250 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 253
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Esther Pascalia Ery Jovina, S.H., Mkn., Notaris di Jakarta Jovina, S.H., Mkn., Notary in Jakarta (hereinafter referred to
(selanjutnya disebut “Laporan Notaris”). Dalam Laporan Notaris as the “Notary Report”). The Notary Report states that the
dinyatakan bahwa pemilik manfaat Perseroan adalah seluruh Company’s beneficial owners are all members of the Astra
anggota Direksi Astra. Board of Directors.
Hak-Hak Pemegang Saham Shareholders’ Rights
Perseroan memberikan jaminan perlindungan terhadap hak The Company provides guarantees to protect shareholders’
pemegang saham dengan tujuan mendorong partisipasi aktif rights, with the aim of encouraging active participation by
serta peran pemegang saham atau investor dalam berbagai shareholders or investors in the Company’s various programs
program dan kegiatan yang diselenggarakan Perseroan. and activities.
Perlakuan Adil terhadap Pemegang Saham Fair Treatment of Shareholders
Perseroan menjunjung tinggi prinsip kesetaraan dan perlakuan The Company upholds the principles of equality and fair
yang adil bagi seluruh pemegang saham, termasuk memberikan treatment for all shareholders, including protecting the rights
perlindungan terhadap hak pemegang saham non-pengendali of non-controlling shareholders in every strategic decision-
dalam setiap pengambilan keputusan strategis selama making process during the GMS. As a manifestation of this
penyelenggaraan RUPS. Sebagai perwujudan atas komitmen commitment, the Company ensures that all shareholders are
tersebut, Perseroan memastikan semua pemegang saham treated equally and are free to communicate or consult with
diperlakukan setara dan bebas untuk berkomunikasi atau other shareholders.
berkonsultasi dengan pemegang saham lainnya.
Akses Informasi kepada Pemegang Saham
Access to Information for Shareholders
Perseroan memastikan seluruh pemegang saham memiliki The Company ensures that all shareholders, including
akses informasi yang transparan, akurat, dan tepat waktu, non-controlling shareholders, have access to transparent,
termasuk pemegang saham non-pengendali, melalui berbagai accurate, and timely information through the Company’s official
kanal komunikasi resmi yang disediakan Perseroan. Adapun communication channels. The information access provided by
akses informasi yang disediakan Perseroan meliputi: the Company includes:
Tabel Akses Informasi kepada Pemegang Saham
Table of Access to Information for Shareholders
Keterangan
Media
Information
RUPS Media penyampaian laporan dan informasi yang memungkinkan pemegang saham dapat berpartisipasi
GMS dalam pengambilan keputusan.
A channel for reporting and information that enables shareholders to participate in decision-making.
Situs Web Perseroan: https://fifgroup.co.id/
Website IDX: www.idx.co.id (ticker code: FIFA)
Company: https://fifgroup.co.id/
IDX: www.idx.co.id (ticker code: FIFA)
Media Cetak Media cetak berupa surat kabar atau koran berskala nasional.
Print Media Print media in the form of national newspapers.
Media Sosial
Social Media Facebook Instagram TikTok X YouTube
FIFCLUB FIFCLUB FIFCLUB FIFCLUB FIFCLUB FIFCLUB
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 251
Page 254
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Kemudahan pemegang saham dalam mengakses berbagai The ease with which shareholders can access these various
kanal komunikasi tersebut memungkinkan mereka dalam communication channels enables them to exercise their rights
menjalankan hak dan kewajiban secara efektif, sekaligus and fulfill their obligations effectively, while also supporting
mendukung pengambilan keputusan yang transparan, transparent, informative, and accountable decision-making.
informatif, dan akuntabel.
Ketentuan Penyelenggaraan RUPS
Provisions on the Conduct of General Meetings of Shareholders
Jenis-Jenis RUPS Perseroan Types of GMS of the Company
Berdasarkan ketentuan Anggaran Dasar Perseroan, Perseroan Based on the provisions of the Company’s Articles of
menyelenggarakan 2 (dua) jenis RUPS, yaitu: Association, the Company holds two (2) types of GMS, namely:
1. RUPS Tahunan (RUPST): Dilaksanakan paling lambat 6 1. Annual General Meeting of Shareholders (AGMS): Held
(enam) bulan setelah berakhirnya tahun buku. no later than 6 (six) months after the end of the fiscal year.
2. RUPS Luar Biasa (RUPSLB): Dapat diselenggarakan sewaktu- 2. Extraordinary General Meeting of Shareholders (EGMS):
waktu sesuai kebutuhan Direksi, Dewan Komisaris, atau May be held at any time as deemed necessary by the Board
Pemegang Saham untuk membahas hal-hal yang tidak of Directors, Board of Commissioners, or Shareholders to
ditetapkan dalam RUPS Tahunan. discuss matters not covered in the Annual General Meeting
of Shareholders.
Tata Cara Pelaksanaan RUPS Perseroan Procedures for Holding the Company’s GMS
Tata cara penyelenggaraan RUPS Perseroan mengikuti The procedures for holding the Company’s GMS follow the
ketentuan Undang-Undang Republik Indonesia No. 40 Tahun provisions of Law of the Republic of Indonesia No. 40 of 2007
2007 tentang Perseroan Terbatas dan Anggaran Dasar concerning Limited Liability Companies and the Company’s
Perseroan, dengan rincian sebagai berikut: Articles of Association, with the following details:
1. RUPS diadakan di tempat kedudukan Perseroan atau di 1. The GMS shall be held at the Company’s domicile or at the
tempat Perseroan melakukan kegiatan usahanya yang location where the Company conducts its main business
utama, yang terletak di wilayah Republik Indonesia; activities, which is located within the territory of the Republic
of Indonesia;
2. Penyelenggaraan RUPS Tahunan dan RUPSLB oleh 2. The Annual GMS and EGMS shall be held by the Board
Direksi dengan didahului pemanggilan RUPS. Direksi wajib of Directors, preceded by a GMS invitation. The Board of
melakukan pemanggilan RUPS dalam jangka waktu 14 Directors shall issue a GMS invitation within 14 days from
hari terhitung sejak tanggal permintaan penyelenggaraan the date of receipt of the request to hold the GMS;
RUPS diterima;
3. Pelaksanaan RUPS dapat pula dilaksanakan atas permintaan: 3. The GMS may also be held at the request of:
a. Seorang atau lebih Pemegang Saham yang mewakili a. One or more Shareholders representing 1/10 (one tenth)
1/10 (satu per sepuluh) bagian dari jumlah seluruh saham of the total number of shares issued by the Company
yang telah dikeluarkan Perseroan dengan hak suara with valid voting rights.
yang sah.
b. Dewan Komisaris. b. The Board of Commissioners.
4. Semua keputusan yang diambil di RUPS berdasarkan 4. All decisions/resolutions made at the GMS are based on
musyawarah untuk mufakat; deliberation to reach consensus;
5. Hasil keputusan Pemegang Saham didokumentasikan 5. The results of the Shareholders’ decisions are documented
oleh Sekretaris Perusahaan dan ditindaklanjuti dalam by the Corporate Secretary and followed up in the form
bentuk Akta Notaris apabila diperlukan sesuai peraturan of a Notarial Deed if necessary in accordance with
yang berlaku. applicable regulations.
252 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 255
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Pada tahun 2025, Perseroan telah melaksanakan RUPST untuk In 2025, the Company held an AGMS for the 2024 fiscal year
tahun buku 2024 dengan seluruh tahapan pemberitahuan, with all stages of notification, announcement, and invitation to
pengumuman, dan pemanggilan RUPS dilaksanakan sesuai the GMS carried out in accordance with applicable regulations,
ketentuan yang berlaku, sebagaimana dijelaskan berikut: as follows:
Tanggal Pengumuman kepada Pemanggilan Pemegang Publikasi Hasil dan
Pemberitahuan Pemegang Saham Saham Keputusan RUPST
Waktu dan Tempat Announcement to Invitation to the
RUPS Kepada OJK Tahun 2025
Time and Place Shareholders Shareholders
GMS Date of Publication of
Notification to Tanggal Melalui Tanggal Melalui the 2025 AGMS
OJK Date Via Date Via Resolutions
RUPS Tahunan Waktu: 21 April 2025 28 Maret 28 Maret Surat 28 Maret Surat Hasil Keputusan
(RUPST) 2025 2025 2025 Undangan 2025 Undangan RUPST Tahun 2025
untuk tahun buku Tempat: Menara FIF, March 28, March 28, Invitation March 28, Invitation dipublikasikan
2024 Jl. TB Simatupang 2025 2025 Letter 2025 Letter melalui situs web
Kav.15, Lebak Bulus, Perseroan: https://
2025 Annual Jakarta Selatan www.fifgroup.co.id/
General Meeting hubungan-investor
of Shareholders Time: April 21, 2025
(AGMS) for the The resolutions of
2024 fiscal year Location: FIF Tower, the 2025 AGMS are
Jl. TB Simatupang published on the
Kav.15, Lebak Bulus, Company's website:
South Jakarta https://www.fifgroup.
co.id/hubungan-
investor
Catatan:
Pemberitahuan tentang RUPS terbaru sepenuhnya diterjemahkan ke dalam Bahasa Inggris dan diterbitkan pada tanggal yang sama dengan versi Bahasa
Indonesia. Dokumen surat kuasa juga tersedia dengan mudah bagi pemegang saham yang dapat diakses di situs web Perseroan dan juga tersedia di
lokasi penyelenggaraan RUPS.
Note:
The latest GMS notice has been fully translated into English and published on the same date as the Indonesian version. Proxy forms are also available to
shareholders on the Company’s website and at the location of the General Meeting of Shareholders (GMS).
Perseroan menyampaikan daftar riwayat hidup (curriculum The Company shall submit the curriculum vitae of the
vitae) calon anggota Dewan Komisaris dan/atau Direksi yang candidates for the Board of Commissioners and/or Board of
diusulkan untuk diangkat melalui RUPS. Informasi ini disediakan Directors proposed for appointment through the GMS. This
dan diumumkan sebelum pengambilan keputusan terkait information is provided and announced prior to the decision on
pengangkatan calon anggota tersebut. Seluruh informasi the appointment of the candidates. All information regarding
mengenai tahapan pelaksanaan RUPS Perseroan dapat diakses the stages of the Company’s GMS can be accessed via the
melalui situs web: https://www.fifgroup.co.id/hubungan-investor. website: https://www.fifgroup.co.id/hubungan-investor.
Penyelenggaraan RUPS Tahunan (RUPST) 2025 untuk Tahun Buku 2024
The 2025 Annual General Meeting of Shareholders (AGMS) for the 2024 Fiscal Year
Pada tahun 2025, Perseroan telah melaksanakan 1 (satu) kali In 2025, the Company held 1 (one) AGMS with the
RUPST dengan informasi sebagai berikut: following information:
Hari/Tanggal Senin, 21 April 2025 Day/Date Monday, April 21, 2025
Tempat Menara FIF, Board Room Lt. 16 Venue FIF Tower, Board Room, 16th Floor
Jl. T.B. Simatupang Kav.15, Cilandak, Jakarta Jl. T.B. Simatupang Kav.15, Cilandak, South
Selatan Jakarta
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 253
Page 256
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Hasil keputusan RUPST Tahun 2025 telah dituangkan dalam The resolutions of the 2025 AGMS have been recorded in
Akta Pernyataan Keputusan Rapat No.12 tanggal 9 Mei 2025 dan the Deed of Meeting Resolution No. 12 dated May 9, 2025,
Akta Pernyataan Keputusan Rapat No.13 tanggal 13 Mei 2025. and Deed of Meeting Resolution No. 13 dated May 13, 2025.
Agenda dan Keputusan RUPS Tahunan 2025 (Tahun Buku 2024) dan Realisasi
Agenda and Resolution of the 2025 Annual General Meeting of Shareholders (Fiscal Year 2024) and Its Realization
II Mata Acara Rapat Pertama | First Meeting Agenda
Persetujuan Laporan Tahunan Perseroan untuk Tahun Buku 2024, termasuk Pengesahan Laporan Tugas Pengawasan Dewan Komisaris, dan
Pengesahan Laporan Keuangan Perseroan untuk Tahun Buku 2024.
Approval of the Company's Annual Report for the 2024 Fiscal Year, including the Approval of the Board of Commissioners' Supervisory Report,
and the Approval of the Company's Financial Statements for the 2024 Fiscal Year.
Keputusan 1. Menyetujui laporan kegiatan usaha Perseroan, hasil yang dicapai, pelaksanaan tanggung jawab sosial dan
Resolutions lingkungan, serta rincian masalah yang timbul selama tahun buku 2024 yang memengaruhi kegiatan usaha
Perseroan sebagaimana diuraikan dalam Laporan Tahunan Perseroan untuk tahun buku 2024 (“Laporan
Tahunan 2024”), termasuk mengesahkan Laporan Tugas Pengawasan Dewan Komisaris Perseroan yang
tercantum dalam Laporan Tahunan 2024; dan
2. Mengesahkan Laporan Keuangan 2024 yang terdiri dari laporan posisi keuangan akhir tahun buku 2024
dalam perbandingan dengan tahun buku 2023, laporan arus kas dan perubahan ekuitas serta penjelasan atas
laporan tersebut yang telah diaudit oleh Kantor Akuntan Publik Rintis, Jumadi, Rianto & Rekan, sebagaimana
dimuat dalam laporan mereka tanggal 20 Februari 2025 dengan pendapat wajar dalam semua hal yang
material (“Laporan Keuangan 2024”).
1. To approve the Company's business activity report, the results achieved, the implementation of social
and environmental responsibilitiesas well as details of issues during the 2024 fiscal year that affected the
Company's business activities as described in the Company's Annual Report for the 2024 fiscal year (the
"2024 Annual Report"), including approving the Board of Commissioners' Supervisory Report contained in
the 2024 Annual Report; and
2. To approve the 2024 Financial Statements consisting of the statement of financial position at the end of the
2024 fiscal year in comparison with the 2023 fiscal year, the statement of cash flows and changes in equity,
and the explanatory notes to the statements, which have been audited by the Public Accounting Firm Rintis,
Jumadi, Rianto & Rekan, as contained in their report dated February 20, 2025, with an unqualified opinion
in all material respects ("2024 Financial Statements").
Hasil Pemungutan Suara Setuju: 100%
Voting Results Approved: 100%
Abstain: 0%
Abstain: 0%
Tidak setuju: 0%
Disagree: 0%
Tahun Realisasi Telah direalisasikan pada tahun 2025 sesuai Akta Pernyataan Keputusan Rapat No. 13 tanggal 9 Mei 2025.
Year of Realization Has been realized in 2025 in accordance with Deed of Meeting Resolution No. 13 dated May 9, 2025.
254 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 257
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
II Mata Acara Rapat Kedua | Second Meeting Agenda
Penetapan Penggunaan Laba Bersih Perseroan Penetapan Penggunaan Laba Bersih Perseroan Tahun Buku 2024.
Determination of the Use of the Company's Net Income for the 2024 Fiscal Year.
Keputusan Menetapkan penggunaan laba bersih Perseroan untuk tahun buku 2024 sebagai berikut:
Resolutions 1. menyisihkan sebesar Rp1.000.000.000,00 (satu miliar Rupiah) dari laba bersih sebagai dana
cadangan Perseroan;
2. a. membagikan dividen tunai untuk tahun buku 2024, setelah dikurangi penyisihan untuk cadangan,
senilai Rp2.207.800.000.000,00 (dua triliun dua ratus tujuh miliar delapan ratus juta Rupiah) kepada
para pemegang saham Perseroan dengan rincian sebagai berikut :
i. sebesar Rp727.160.000.000,00 (tujuh ratus dua puluh tujuh miliar seratus enam puluh juta Rupiah)
telah dibagikan sebagai dividen interim pada tanggal 24 Oktober 2024 (24-10-2024) berdasarkan
Keputusan Direksi PT Federal International Finance No.: KepDir-FIF/006/X/2024 tanggal 9 Oktober
2024 (09-10-2024) dan telah memperoleh Persetujuan Dewan Komisaris Perseroan berdasarkan
Keputusan Sirkuler Dewan Komisaris PT Federal International Finance No.: L.Leg/SPDK-016/
FIF/2024 tanggal 9 Oktober 2024 (09-10-2024), dengan rincian sebagai berikut:
• PT Astra International Tbk: Rp727.159.740.300,00
• PT Arya Kharisma: Rp259.700,00 +
Total: Rp727.160.000.000,00
ii. sebesar Rp1.480.640.000.000,00 (satu triliun empat ratus delapan puluh miliar enam ratus empat
puluh juta Rupiah) dibagikan sebagai dividen final kepada para pemegang saham Perseroan
dengan rincian sebagai berikut:
• PT Astra International Tbk: Rp1.480.639.471.200,00
• PT Arya Kharisma: Rp528.800,00 +
Total: Rp1.480.640.000.000,00
yang akan dibayarkan oleh Perseroan melalui transfer ke rekening bank kepada masing-masing
pemegang saham selambat-lambatnya pada tanggal 28 Mei 2025 (28-05-2025) dengan
memperhatikan ketentuan perpajakan yang berlaku.
2. b. memberikan wewenang kepada Direksi Perseroan untuk melaksanakan pembagian dividen final
tersebut dan untuk melakukan semua tindakan yang diperlukan. Pembayaran dividen akan dilakukan
dengan memperhatikan ketentuan perpajakan yang berlaku.
3. sisanya sebesar Rp2.206.734.551.691,00 (dua triliun dua ratus enam miliar tujuh ratus tiga puluh empat
juta lima ratus lima puluh satu ribu enam ratus sembilan puluh satu Rupiah) seluruhnya dibukukan sebagai
laba ditahan.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 255
Page 258
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Approve the appropriation of the Company’s net profit for the 2024 fiscal year as follows:
1. To set aside Rp1,000,000,000.00 (one billion Rupiah) from the net profit as the Company’s reserve fund;
2. a. To distribute a cash dividend for the 2024 fiscal year, after deduction of the reserve fund, amounting to
IDR 2,207,800,000,000.00 (two trillion two hundred seven billion eight hundred million Rupiah) to the
Company’s shareholders with the following details:
i. an amount of Rp727,160,000,000.00 (seven hundred twenty-seven billion one hundred sixty million
Rupiah) has been distributed as an interim dividend on October 24, 2024 (24-10-2024) based on
the Board of Directors of PT Federal International Finance Decision No.: KepDir-FIF/006/X/2024
dated October 9, 2024 (09-10-2024) and has obtained the approval of the Company’s Board of
Commissioners based on the Circular Resolution of the Board of Commissioners of PT Federal
International Finance No.: L.Leg/SPDK-016/FIF/2024 dated October 9, 2024 (09-10-2024), with the
following details:
• PT Astra International Tbk: Rp727.159.740.300,00
• PT Arya Kharisma: Rp259.700,00 +
Total: Rp727.160.000.000,00
ii. an amount of Rp1,480,640,000,000.00 (one trillion four hundred eighty billion six hundred forty
million Rupiah) to be distributed as a final dividend to the Company’s shareholders with the
following details:
• PT Astra International Tbk: Rp1.480.639.471.200,00
• PT Arya Kharisma: Rp528.800,00 +
Total: Rp1.480.640.000.000,00
which will be paid by the Company via bank transfer to each shareholder no later than May 28,
2025 (28-05-2025), subject to applicable tax regulations.
2. b. to authorize the Board of Directors of the Company to execute the final dividend distribution and
to take all necessary actions. Dividend payments will be carried out in accordance with applicable
tax regulations.
3. the remaining balance of Rp2,206,734,551,691.00 (two trillion two hundred six billion seven hundred
thirty-four million five hundred fifty-one thousand six hundred ninety-one Rupiah) shall be recorded as
retained earnings.
Hasil Pemungutan Suara Setuju: 100%
Voting Results Approved: 100%
Abstain: 0%
Abstain: 0%
Tidak setuju: 0%
Disagree: 0%
Tahun Realisasi Telah direalisasikan pada tahun 2025 sesuai Akta Pernyataan Keputusan Rapat No. 13 tanggal 9 Mei 2025.
Year of Realization Has been realized in 2025 in accordance with Deed of Meeting Resolution No. 13 dated May 9, 2025.
III Mata Acara Rapat Ketiga | Third Meeting Agenda
Pengangkatan Anggota Direksi dan Dewan Komisaris Perseroan, Pemberian Wewenang dan Kuasa kepada Presiden Direktur Perseroan untuk
Menetapkan Pembagian Tugas dan Wewenang Anggota Direksi Perseroan, Penetapan Gaji dan Tunjangan Anggota Direksi Perseroan dan
Gaji atau Honorarium dan Tunjangan Anggota Dewan Komisaris Perseroan, dan Pengangkatan Anggota Dewan Pengawas Syariah Perseroan.
Appointment of Members of the Company’s Board of Directors and Board of Commissioners; granting authority to the Company’s President
Director to determine the division of duties and authorities among members of the Board of Directors; determination of salaries and allowances
for members of the Board of Directors as well as salaries or honorarium and allowances for members of the Board of Commissioners; and
appointment of members of the Company’s Sharia Supervisory Board.
256 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 259
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Keputusan 1. Menerima pengunduran diri Bapak Suparno Djasmin dan Bapak Gede Harja Wasistha masing-masing selaku
Resolutions Presiden Komisaris dan Komisaris Independen Perseroan terhitung sejak ditutupnya Rapat ini; dan
2. Mengangkat Bapak Rudy dan Bapak Margono Tanuwijaya masing-masing selaku Presiden Komisaris dan
Komisaris Independen Perseroan untuk sisa masa jabatan anggota Dewan Komisaris yang digantikannya,
terhitung sejak ditutupnya Rapat ini sampai dengan penutupan Rapat Umum Pemegang Saham Tahunan tahun
2026. Sehingga dengan demikian susunan anggota Dewan Komisaris dan Direksi Perseroan selengkapnya
menjadi sebagai berikut:
Presiden Komisaris : Bapak Rudy
Komisaris : Bapak Thomas Junaidi Alim Wijaya
Komisaris Independen : Bapak R. Nunu Soetjahja Noegroho
Komisaris Independen : Bapak Margono Tanuwijaya
Presiden Direktur : Bapak Siswadi
Direktur : Bapak Setia Budi
Direktur : Bapak Daniel Hartono
Direktur : Bapak Indra Gunawan
Direktur : Ibu Sri Harjati
Direktur : Ibu Valentina Chai Wei Li
untuk masa jabatan terhitung sejak ditutupnya Rapat ini sampai dengan penutupan Rapat Umum Pemegang
Saham Tahunan tahun 2026 dengan ketentuan bahwa segala fungsi, tugas dan wewenang Bapak Rudy dan
Bapak Margono Tanuwijaya masing-masing selaku Presiden Komisaris dan Komisaris Independen Perseroan
baru akan menjadi efektif terhitung sejak tanggal surat pernyataan lulus uji penilaian kemampuan dan
kepatutan dari Otoritas Jasa Keuangan.
3. Memberikan kuasa kepada Presiden Komisaris Perseroan untuk menetapkan: (i) Gaji dan tunjangan anggota
Direksi Perseroan; dan (ii) Gaji atau honorarium dan tunjangan anggota Dewan Komisaris Perseroan.
1. To accept the resignations of Mr. Suparno Djasmin and Mr. Gede Harja Wasistha as President Commissioner
and Independent Commissioner of the Company, respectively, effective as of the closing of this Meeting; and
2. To appoint Mr. Rudy as President Commissioner and Mr. Margono Tanuwijaya as Independent Commissioner
of the Company, respectively, to serve for the remainder of the term of office of the Board of Commissioners
members they replace, effective from the closing of this Meeting until the closing of the 2026 Annual General
Meeting of Shareholders. Thus, the complete composition of the Board of Commissioners and Board of
Directors of the Company is as follows:
President Commissioner: Mr. Rudy
Commissioner: Mr. Thomas Junaidi Alim Wijaya
Independent Commissioner: Mr. R. Nunu Soetjahja Noegroho
Independent Commissioner: Mr. Margono Tanuwijaya
President Director: Mr. Siswadi
Director: Mr. Setia Budi
Director: Mr. Daniel Hartono
Director: Mr. Indra Gunawan
Director: Mrs. Sri Harjati
Director: Mrs. Valentina Chai Wei Li
for a term of office starting from the closing of this Meeting until the closing of the 2026 Annual General
Meeting of Shareholders, with the provision that all functions, duties and authorities of Mr. Rudy and Mr.
Margono Tanuwijaya as the new President Commissioner and Independent Commissioner of the Company
will only become effective from the date of the letter of passing the fit and proper test from the Financial
Services Authority.
3. To authorize the President Commissioner of the Company to determine: (i) the salaries and allowances of
the members of the Board of Directors of the Company; and (ii) the salaries or honorarium and allowances
of the members of the Board of Commissioners of the Company.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 257
Page 260
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Hasil Pemungutan Suara Setuju: 100%
Voting Results Approved: 100%
Abstain: 0%
Abstain: 0%
Tidak setuju: 0%
Disagree: 0%
Tahun Realisasi Telah direalisasikan pada tahun 2025 sesuai Akta Pernyataan Keputusan Rapat No. 12 tanggal 9 Mei 2025.
Year of Realization Has been realized in 2025 in accordance with Deed of Meeting Resolution No. 13 dated May 9, 2025.
IV Mata Acara Rapat Keempat | Fourth Meeting Agenda
Penunjukan Kantor Akuntan Publik untuk Melakukan Audit Laporan Keuangan Perseroan untuk Tahun Buku 2025.
Appointment of a Public Accounting Firm to Audit the Company's Financial Statements for the 2025 Fiscal Year.
Keputusan 1. Dengan mempertimbangkan usulan Dewan Komisaris Perseroan yang meperhatikan rekomendasi Komite
Resolutions Audit Perseroan, menunjuk Kantor Akuntan Publik Rintis, Jumadi, Rianto & Rekan, anggota jaringan
PricewaterhouseCoopers, yang merupakan kantor akuntan publik yang terdaftar di Otoritas Jasa Keuangan,
untuk melakukan audit Laporan Keuangan Perseroan untuk tahun buku yang berakhir pada tanggal 31
Desember 2025; dan
2. Memberikan wewenang kepada Direksi Perseroan untuk menetapkan jumlah honorarium dan persyaratan
lainnya sehubungan dengan penunjukan kantor akuntan publik tersebut sesuai dengan ketentuan yang berlaku.
1. By considering the proposal of the Company's Board of Commissioners, which has taken into account the
recommendations of the Company's Audit Committee, to appoint the Public Accounting Firm Rintis, Jumadi,
Rianto & Rekan, a member of the PricewaterhouseCoopers network, which is a public accounting firm
registered with the Financial Services Authority, to audit the Company's Financial Statements for the fiscal
year ended December 31, 2025; and
2. To authorize the Company's Board of Directors to determine the amount of remuneration and other requirements
in connection with the appointment of the public accounting firm in accordance with applicable regulations.
Hasil Pemungutan Suara Setuju: 100%
Voting Results Approved: 100%
Abstain: 0%
Abstain: 0%
Tidak setuju: 0%
Disagree: 0%
Tahun Realisasi Telah direalisasikan pada tahun 2025 sesuai Akta Pernyataan Keputusan Rapat No. 12 tanggal 9 Mei 2025.
Year of Realization Has been realized in 2025 in accordance with Deed of Meeting Resolution No. 13 dated May 9, 2025.
258 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 261
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Informasi tentang Hasil Keputusan RUPS Tahunan 2024 (Tahun Buku 2023) dan Tindak Lanjutnya
Information on the Resolutions of the 2024 Annual General Meeting of Shareholders
(Fiscal Year 2023) and Follow-up Actions
Pada tahun 2024, Perseroan telah menyelenggarakan 1 (satu) In 2024, the Company held one Annual General Meeting of
kali Rapat Umum Pemegang Saham Tahunan (RUPST) pada 19 Shareholders (AGMS) on April 19, 2024, at Menara FIF, Jl. TB
April 2024, bertempat di Menara FIF, Jl. TB Simatupang Kav. Simatupang Kav. 15, Lebak Bulus, South Jakarta.
15, Lebak Bulus, Jakarta Selatan.
RUPST Tahun 2024 dihadiri oleh Dewan Komisaris, Direksi, The 2024 AGMS was attended by the Board of Commissioners,
serta para Pemegang Saham Perseroan yang menjabat pada the Board of Directors, and the Company’s Shareholders who
saat rapat tersebut diselenggarakan. were in office at the time the meeting was held.
Seluruh keputusan yang ditetapkan dalam RUPST Tahun All decisions/resolutions made at the 2024 AGMS have been
2024 telah direalisasikan dan ditindaklanjuti oleh Manajemen realized and followed up by Management throughout 2024,
sepanjang tahun 2024, sebagaimana tercantum pada as outlined below:
uraian berikut:
I Mata Acara Rapat Pertama | First Meeting Agenda
Keputusan Realisasi
Resolutions Realization
1. Menyetujui laporan kegiatan usaha Perseroan, hasil yang dicapai, pelaksanaan tanggung Telah direalisasikan sesuai Akta
jawab sosial dan lingkungan, serta rincian masalah yang timbul selama tahun buku 2023 yang Pernyataan Keputusan Rapat No.
mempengaruhi kegiatan usaha Perseroan sebagaimana diuraikan dalam Laporan Tahunan 02 tanggal 02 Mei 2024.
Perseroan untuk tahun buku 2023 (“Laporan Tahunan 2023”), termasuk mengesahkan Laporan
Tugas Pengawasan Dewan Komisaris Perseroan yang tercantum dalam Laporan Tahunan 2023;
dan
2. Mengesahkan Laporan Keuangan Perseroan untuk tahun buku 2023 yang terdiri dari laporan
posisi keuangan akhir tahun buku 2023 dalam perbandingan dengan tahun buku 2022, laporan
arus kas dan perubahan ekuitas serta penjelasan atas laporan tersebut yang telah diaudit oleh
kantor Tanudiredja, Wibisana, Rintis & Rekan, sebagaimana dimuat dalam laporan mereka
tanggal 20 Februari 2024 dengan pendapat wajar dalam semua hal yang material (“Laporan
Keuangan 2023”).
1. To approve the Company’s business activity report, the results achieved, the implementation It has been realized in accordance
of social and environmental responsibilities as well as details of issues during the 2023 fiscal with the Deed of Meeting
year that affected the Company’s business activities as described in the Company’s Annual Resolution No. 02 dated May 2,
Report for the 2023 fiscal year (the “2023 Annual Report”), including approving the Board of 2024.
Commissioners’ Supervisory Report contained in the 2023 Annual Report; and
2. To approve the 2023 Financial Statements consisting of the statement of financial position at the
end of the 2023 fiscal year in comparison with the 2022 fiscal year, the statement of cash flows
and changes in equity, and the explanatory notes to the statements, which have been audited
by the Public Accounting Firm Tanudiredja, Wibisana, Rintis & Rekan as contained in their report
dated February 20, 2024, with an unqualified opinion in all material respects (“2023 Financial
Statements”).
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 259
Page 262
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
II Mata Acara Rapat Kedua | Second Meeting Agenda
Keputusan Realisasi
Resolutions Realization
Menetapkan penggunaan laba bersih dan laba ditahan Perseroan untuk tahun buku 2023 (dua ribu Telah direalisasikan sesuai Akta
dua puluh tiga) sebesar Rp4.107.391.095.583,00 (empat triliun seratus tujuh miliar tiga ratus sembilan Pernyataan Keputusan Rapat No.
puluh satu juta sembilan puluh lima ribu lima ratus delapan puluh tiga Rupiah) dan saldo laba ditahan 02 tanggal 02 Mei 2024.
Perseroan yang belum ditentukan penggunaannya sampai dengan tahun 2023 (dua ribu dua puluh
tiga) sebesar Rp928.904.417,00 (sembilan ratus dua puluh delapan juta sembilan ratus empat ribu
empat ratus tujuh belas Rupiah), sebagai berikut:
1. Menyisihkan sebesar Rp1.000.000.000,00 (satu miliar Rupiah) dari laba bersih sebagai dana
cadangan Perseroan;
2. Membagikan dividen tunai untuk Tahun Buku 2023 (dua ribu dua puluh tiga), setelah dikurangi
penyisihan untuk cadangan, senilai Rp4.107.320.000.000,00 (empat triliun seratus tujuh miliar
tiga ratus dua puluh juta Rupiah) kepada para pemegang saham Perseroan dengan rincian
sebagai berikut:
a. Sebesar Rp1.319.920.000.000,00 (satu triliun tiga ratus sembilan belas miliar sembilan ratus
dua puluh juta Rupiah) telah dibagikan sebagai dividen interim pada tanggal 24 (dua puluh
empat) Oktober 2023 (dua ribu dua puluh tiga) berdasarkan Keputusan Direksi PT Federal
International Finance Nomor KepDir-FIF/001/X/2023 tanggal 11 (sebelas) Oktober 2023
(dua ribu dua puluh tiga) dan telah memperoleh Persetujuan Dewan Komisaris Perseroan
berdasarkan Keputusan Sirkuler Dewan Komisaris PT Federal International Finance Nomor
L.Leg/SPDK-015/FIF/2023 tanggal 11 (sebelas) Oktober 2023 (dua ribu dua puluh tiga),
dengan rincian sebagai berikut:
• PT Astra International Tbk sebesar Rp1.319.919.528.600,00 (satu triliun tiga ratus
sembilan belas miliar sembilan ratus sembilan belas juta lima ratus dua puluh delapan
ribu enam ratus Rupiah);
• PT Arya Kharisma sebesar Rp471.400,00 (empat ratus tujuh puluh satu ribu empat ratus
Rupiah).
b. Sebesar Rp2.787.400.000.000,00 (dua triliun tujuh ratus delapan puluh tujuh miliar empat
ratus juta Rupiah) dibagikan sebagai dividen final kepada para pemegang saham Perseroan
dengan rincian sebagai berikut:
• PT Astra International Tbk sebesar Rp2.787.399.004.500,00 (dua triliun tujuh ratus
delapan puluh tujuh miliar tiga ratus sembilan puluh sembilan juta empat ribu lima ratus
Rupiah);
• PT Arya Kharisma sebesar Rp995.500,00 (sembilan ratus sembilan puluh lima ribu lima
ratus Rupiah).
yang akan dibayarkan oleh Perseroan melalui transfer ke rekening bank kepada masing-
masing Pemegang Saham selambat-lambatnya pada tanggal 22 (dua puluh dua) Mei 2024
(dua ribu dua puluh empat) dengan memperhatikan ketentuan perpajakan yang berlaku; dan
3. Memberikan wewenang kepada Direksi Perseroan untuk melaksanakan pembagian dividen
final tersebut dan untuk melakukan semua tindakan yang diperlukan. Pembayaran dividen akan
dilakukan dengan memperhatikan ketentuan perpajakan yang berlaku.
260 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 263
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Keputusan Realisasi
Resolutions Realization
To determine the use of the Company’s net income and retained earnings for the 2023 (two It has been realized in accordance
thousand twenty-three) fiscal year amounting to Rp4,107,391,095,583.00 (four trillion one hundred with the Deed of Meeting
seven billion three hundred ninety-one million ninety-five thousand five hundred eighty-three Resolution No. 02 dated May 2,
Rupiah) and the Company’s retained earnings balance that has not been determined for use until 2024.
2023 (two thousand twenty-three) amounting to Rp928,904,417.00 (nine hundred twenty-eight
million nine hundred four thousand four hundred seventeen Rupiah), as follows:
1. Allocating Rp1,000,000,000.00 (one billion Rupiah) from net income as the Company’s
reserve fund;
2. Distributing cash dividends for the 2023 (two thousand twenty-three) fiscal year, after deducting
the reserve allocation, amounting to Rp4,107,320,000,000.00 (four trillion one hundred
seven billion three hundred twenty million Rupiah) to the Company’s shareholders, with the
following details:
a. Rp1,319,920,000,000.00 (one trillion three hundred nineteen billion nine hundred twenty
million Rupiah) has been distributed as interim dividends on October 24 (twenty-four),
2023 (two thousand twenty-three) based on the Board of Directors’ Decree of PT Federal
International Finance No. KepDir-FIF/001/X/2023 dated October 11 (eleven), 2023 (two
thousand twenty-three) and has obtained the approval of the Company’s Board of
Commissioners based on the Circular Resolution of the Board of Commissioners of PT
Federal International Finance Number L.Leg/SPDK-015/FIF/2023 dated October 11 (eleven),
2023 (two thousand twenty-three), with the following details:
• PT Astra International Tbk in the amount of Rp1,319,919,528,600.00 (one trillion three
hundred nineteen billion nine hundred nineteen million five hundred twenty-eight
thousand six hundred Rupiah);
• PT Arya Kharisma in the amount of Rp471,400.00 (four hundred seventy-one thousand
four hundred Rupiah).
b. Rp2,787,400,000,000.00 (two trillion seven hundred eighty-seven billion four hundred
million Rupiah) was distributed as final dividends to the Company’s shareholders, with the
following details:
• PT Astra International Tbk in the amount of Rp2,787,399,004,500.00 (two trillion seven
hundred eighty-seven billion three hundred ninety-nine million four thousand five
hundred Rupiah);
• PT Arya Kharisma in the amount of Rp995,500.00 (nine hundred ninety-five thousand
five hundred Rupiah).
which will be paid by the Company through bank transfer to the respective Shareholders’
accounts no later than May 22 (twenty-two), 2024, in accordance with applicable tax
regulations; and
3. To authorize the Company’s Board of Directors to distribute the final dividend and to take
all necessary actions. Dividend payments will be made in accordance with applicable
tax regulations.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 261
Page 264
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
III Mata Acara Rapat Ketiga | Third Meeting Agenda
Keputusan Realisasi
Resolutions Realization
1. Mengangkat: Telah direalisasikan sesuai Akta
a. Bapak Suparno Djasmin sebagai Presiden Komisaris Pernyataan Keputusan Rapat No.
b. Bapak Thomas Junaidi Alim Wijaya sebagai Komisaris 02 tanggal 02 Mei 2024.
c. Bapak R. Nunu Soetjahja Noegroho sebagai Komisaris Independen
d. Bapak Gede Harja Wasistha sebagai Komisaris Independen
e. Bapak Siswadi sebagai Presiden Direktur
f. Bapak Setia Budi sebagai Direktur
g. Bapak Daniel Hartono sebagai Direktur
h. Bapak Indra Gunawan sebagai Direktur
i. Ibu Sri Harjati sebagai Direktur
j. Ibu Valentina Chai Wei Li sebagai Direktur
Untuk masa jabatan terhitung sejak ditutupnya Rapat ini sampai dengan penutupan Rapat Umum
Pemegang Saham tahunan Perseroan tahun 2026, dengan catatan bahwa segala fungsi, tugas
dan wewenang Bapak Thomas Junaidi Alim Wijaya, Bapak Gede Harja Wasistha dan Bapak
Siswadi baru akan menjadi efektif terhitung sejak tanggal surat pernyataan lulus uji penilaian
kemampuan dan kepatutan dari Otoritas Jasa Keuangan.
2. Memberikan wewenang dan kuasa kepada Presiden Direktur Perseroan untuk menetapkan
pembagian tugas dan wewenang anggota Direksi Perseroan.
3. Memberikan kuasa kepada Presiden Komisaris Perseroan untuk menetapkan: (i) Gaji dan
tunjangan anggota Direksi Perseroan; dan (ii) Gaji atau honorarium dan tunjangan anggota
Dewan Komisaris Perseroan.
4. Mengangkat Bapak Aminudin Yakub sebagai anggota Dewan Pengawas Syariah Perseroan,
untuk masa jabatan terhitung sejak ditutupnya Rapat ini sampai dengan penutupan Rapat Umum
Pemegang Saham Tahunan tahun 2026, dengan mengindahkan ketentuan hukum yang berlaku
serta dengan tidak mengurangi hak RUPS untuk memberhentikan beliau sewaktu-waktu sesuai
dengan ketentuan peraturan perundang-undangan yang berlaku.
1. To appoint: It has been realized in accordance
a. Mr. Suparno Djasmin as President Commissioner with the Deed of Meeting
b. Mr. Thomas Junaidi Alim Wijaya as Commissioner Resolution No. 02 dated May 2,
c. Mr. R. Nunu Soetjahja Noegroho as Independent Commissioner 2024.
d. Mr. Gede Harja Wasistha as Independent Commissioner
e. Mr. Siswadi as President Director
f. Mr. Setia Budi as Director
g. Mr. Daniel Hartono as Director
h. Mr. Indra Gunawan as Director
i. Mrs. Sri Harjati as Director
j. Mrs. Valentina Chai Wei Li as Director
For a term of office commencing from the closing of this Meeting until the closing of the
Company’s 2026 Annual General Meeting of Shareholders, with the provision that all functions,
duties, and authorities of Mr. Thomas Junaidi Alim Wijaya, Mr. Gede Harja Wasistha, and Mr.
Siswadi will only become effective as of the date of the letter of statement of passing the Fit and
Proper Test from the Financial Services Authority (OJK).
2. To grant authority to the President Director of the Company to determine the division of duties
and authority of the members of the Company’s Board of Directors.
3. To authorize the President Commissioner of the Company to determine: (i) the salaries and
allowances of the members of the Board of Directors of the Company; and (ii) the salaries or
honorarium and allowances of the members of the Board of Commissioners of the Company.
4. To appoint Mr. Aminudin Yakub as a member of the Company’s Sharia Supervisory Board, for
a term of office starting from the closing of this Meeting until the closing of the 2026 Annual
General Meeting of Shareholders, with due regard to applicable laws and regulations and
without prejudice to the rights of the GMS to dismiss him at any time in accordance with
applicable laws and regulations.
262 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 265
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
IV Mata Acara Rapat Keempat | Fourth Meeting Agenda
Keputusan Realisasi
Resolutions Realization
1. Dengan mempertimbangkan usulan Dewan Komisaris Perseroan yang memperhatikan Telah direalisasikan sesuai Akta
rekomendasi Komite Audit Perseroan, menunjuk kantor akuntan publik Tanudiredja, Wibisana, Pernyataan Keputusan Rapat No.
Rintis & Rekan, anggota jaringan PricewaterhouseCoopers, yang merupakan kantor akuntan 32 tanggal 13 April tahun 2023.
publik yang terdaftar di Otoritas Jasa Keuangan, untuk melakukan audit Laporan Keuangan
Perseroan untuk tahun buku yang berakhir pada tanggal 31 Desember 2024; dan
2. Memberikan wewenang kepada Direksi Perseroan untuk menetapkan jumlah honorarium dan
persyaratan lainnya sehubungan dengan penunjukan kantor akuntan publik tersebut sesuai
dengan ketentuan yang berlaku.
1. By considering the proposal of the Company’s Board of Commissioners, which has It has been realized in accordance
taken into account the recommendations of the Company’s Audit Committee, to appoint with the Deed of Meeting
the Public Accounting Firm Tanudiredja, Wibisana, Rintis & Rekan, a member of the Resolution No. 32 dated April 13,
PricewaterhouseCoopers network, which is a public accounting firm registered with the Financial 2023.
Services Authority, to audit the Company’s Financial Statements for the fiscal year ended
December 31, 2024; and
2. To authorize the Company’s Board of Directors to determine the amount of remuneration
and other requirements in connection with the appointment of the public accounting firm in
accordance with applicable regulations.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 263
Page 266
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Dewan Komisaris
Board of Commissioners
Dewan Komisaris merupakan organ utama Perseroan yang The Board of Commissioners is the main governing body of
berperan menjalankan fungsi pengawasan dan pemberian the Company that plays a role in supervising and advising the
nasihat kepada Direksi dalam rangka memastikan pengelolaan Board of Directors to ensure that the company is managed
perusahaan dilakukan sesuai dengan visi, misi, serta prinsip- in accordance with its vision, mission, and GCG principles. In
prinsip GCG. Dalam melaksanakan tugasnya, Dewan implementing their duties, the Board of Commissioners acts
Komisaris bertindak secara kolegial dan independen, baik collegially and independently, both in conducting general and
dalam melakukan pengawasan umum maupun khusus specific supervision in accordance with the Company’s Articles
sesuai dengan Anggaran Dasar Perseroan. Selain itu, Dewan of Association. The Board of Commissioners also guarantees
Komisaris juga memastikan setiap kebijakan strategis dan that all of the Company’s strategic and operational policies are
operasional Perseroan dijalankan secara transparan, akuntabel, implemented in a transparent and accountable manner, with a
dan berorientasi pada kepentingan pemegang saham serta focus on the interests of shareholders and other stakeholders.
pemangku kepentingan lainnya.
Pedoman Kerja Dewan Komisaris
Board of Commissioners’ Work Guidelines
Perseroan memiliki Pedoman Dewan Komisaris yang disusun The Company has a Board of Commissioners’ Guidelines
berdasarkan ketentuan dalam Anggaran Dasar Perseroan, compiled based on the provisions in the Company’s Articles
Undang-Undang Perseroan Terbatas, serta peraturan of Association, the Limited Liability Company Law, and other
perundang-undangan terkait lainnya, dengan perubahan relevant laws and regulations, with the latest amendments
terakhir yang ditetapkan pada 30 Juni 2025. made on June 30, 2025.
Pedoman Dewan Komisaris merupakan dokumen tertulis The Board of Commissioners Guidelines are written documents
yang menjadi acuan utama bagi seluruh Komisaris dalam that serve as the main reference for all Commissioners in
melaksanakan fungsi pengawasan dan pemberian nasihat carrying out their supervisory and advisory functions to the
kepada Direksi. Melalui pedoman tersebut, Dewan Komisaris Board of Directors. Through these guidelines, the Board
diharapkan dapat menjalankan tugasnya secara transparan, of Commissioners is expected to perform its duties in a
independen, objektif, serta sejalan dengan prinsip-prinsip GCG. transparent, independent, and objective manner, in line with
the principles of GCG.
Tugas, Wewenang, dan Tanggung Jawab
Duties, Authorities, and Responsibilities
Tugas Dewan Komisaris Duties of the Board of Commissioners
Tugas dan tanggung jawab Dewan Komisaris dalam menjalankan The duties and responsibilities of the Board of Commissioners
fungsi pengawasan dan pemberian nasihat kepada Direksi in conducting its supervisory and advisory functions to the
diuraikan sebagai berikut: Board of Directors are outlined as follows:
1. Memberikan masukan dan rekomendasi atas rencana 1. Providing input and recommendations on the Company’s
strategis Perseroan (termasuk rencana kerja tahunan) yang strategic plans (including annual work plans) submitted by
diajukan Direksi; the Board of Directors;
2. Mengawasi pelaksanaan prinsip-prinsip Tata Kelola 2. Monitoring the implementation of Good Corporate
Perusahaan yang Baik dalam aktivitas bisnis Perseroan; Governance principles in the Company’s business activities;
264 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 267
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
3. Mengawasi dan menasihati Direksi Perseroan mengenai 3. Supervising and advising the Company’s Board of Directors
risiko bisnis dan upaya manajemen atas pengendalian on business risks and management efforts on internal
internal; control;
4. Providing consideration for every decision of the Board
4. Memberikan pertimbangan setiap keputusan Direksi yang of Directors that requires the approval of the Board of
membutuhkan persetujuan Dewan Komisaris berdasarkan Commissioners based on the provisions of the Articles of
ketentuan Anggaran Dasar; Association;
5. Memberikan laporan tugas pengawasan pada Laporan 5. Submitting a supervisory report in the Annual Report
Tahunan (termasuk Laporan Tata Kelola Perusahaan yang (including the Good Corporate Governance Report) and
Baik) dan untuk menilai serta menyetujui Laporan Tahunan; assessing and approving the Annual Report;
6. Untuk memberikan persetujuan dalam hal Dewan Pengawas 6. Providing approval in cases where the Sharia Supervisory
Syariah memerlukan bantuan anggota komite yang struktur Board requires the assistance of committee members
organisasinya berada di bawah Dewan Komisaris; dan whose organizational structure is under the Board of
Commissioners; and
7. Memastikan bahwa Direksi Perseroan telah menindaklanjuti 7. Ensuring that the Company’s Board of Directors has followed
temuan audit dan memberikan rekomendasi kepada satuan up on audit findings and provided recommendations
kerja audit internal Perseroan, auditor eksternal, hasil to the Company’s internal audit unit, external auditors,
pengawasan OJK dan/atau hasil pengawasan otoritas lain. OJK supervisory results, and/or other authority
supervisory results.
Dalam melaksanakan tugasnya, Dewan Komisaris tidak The Board of Commissioners is not permitted to be involved
diperkenankan terlibat dalam pengambilan keputusan in operational decision-making, which is the authority of the
operasional yang merupakan kewenangan Direksi. Fungsi Board of Directors. The supervisory function is carried out in
pengawasan dijalankan dengan itikad baik, penuh tanggung good faith, with full responsibility and discretion, for the best
jawab, serta kebijaksanaan, guna memastikan tercapainya interests of the Company are achieved while taking into account
kepentingan terbaik Perseroan dengan tetap memperhatikan the interests of all stakeholders.
kepentingan seluruh pemangku kepentingan.
Wewenang Dewan Komisaris Authority of the Board of Commissioners
Sebagai bagian dari pelaksanaan fungsi pengawasan, Dewan As part of the implementation of its supervision function, the
Komisaris diberikan kewenangan tertentu guna memastikan Board of Commissioners is granted certain authority to make
Direksi menjalankan pengelolaan Perseroan sesuai dengan sure that the Board of Directors manages the Company in
prinsip-prinsip GCG, antara lain untuk: accordance with GCG principles, including:
1. Memeriksa catatan pembukuan dan dokumendokumen 1. Examining accounting records and other documents,
lain termasuk aset Perseroan; including the Company’s assets;
2. Meminta dan menerima informasi terkait Perseroan dari 2. Requesting and receiving information related to the
Direksi; Company from the Board of Directors;
3. Memberikan persetujuan atas pengajuan tindakan korporasi 3. Approving corporate actions proposed by the Board of
yang diajukan Direksi; dan Directors; and
4. Memberhentikan sementara anggota Direksi yang bertindak 4. Temporarily dismissing members of the Board of Directors
bertentangan dengan Anggaran Dasar dan/atau peraturan who act contrary to the Articles of Association and/or
perundang-undangan yang berlaku. applicable laws and regulations.
Tanggung Jawab Dewan Komisaris Responsibilities of the Board of Commissioners
Dalam rangka memastikan tercapainya pengelolaan Perseroan For a transparent and accountable management of the
yang transparan dan akuntabel, Dewan Komisaris bertanggung Company, the Board of Commissioners is responsible for:
jawab untuk:
1. Meninjau dan memberikan persetujuan atas Laporan 1. Reviewing and approving the Annual Report prepared by
Tahunan yang disiapkan oleh Direksi sebelum Laporan the Board of Directors before it is published;
Tahunan tersebut dipublikasikan;
2. Menyediakan laporan kegiatan pengawasannya pada tahun 2. Providing a report on its supervisory activities for the year.
tersebut. Laporan tersebut akan dimasukkan dalam Laporan This report will be included in the Company’s Annual Report
Tahunan Perseroan, dan akan dimintakan persetujuan RUPS; and will be submitted to the GMS for approval;
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 265
Page 268
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
3. Komisaris Independen Perseroan Wajib melaporkan kepada 3. The Company’s Independent Commissioners are required
Otoritas Jasa Keuangan (OJK) selambat-lambtanya 10 to report to the Financial Services Authority (OJK) no later
(sepuluh) hari kalender sejak ditemukannya: than 10 (ten) calendar days after discovering:
a. Pelanggaran peraturan perundang-undangan di bidang a. Violations of laws and regulations in the field of
pembiayaan; dan/atau financing; and/or
b. Keadaan atau perkiraan keadaan yang dapat b. Circumstances or anticipated circumstances that could
membayakan kelangsungan usaha Perseroan. jeopardize the Company’s business continuity.
Pembidangan Tugas Anggota Dewan Komisaris
Division of Duties of Board of Commissioners Members
Dalam rangka meningkatkan efektivitas fungsi pengawasan, To improve the effectiveness of its supervisory function, the
Dewan Komisaris menetapkan pembagian tugas yang Board of Commissioners has determined the division of duties
mempertimbangkan keberagaman keahlian, pengalaman, based on the diversity of expertise, experience, and competence
dan kompetensi masing-masing anggotanya. Pembagian tugas of each member. The division of duties also includes the
tersebut juga mencakup penunjukan anggota Dewan Komisaris appointment of members of the Board of Commissioners as
sebagai ketua maupun anggota dalam komite-komite di bawah chairpersons and members of committees under the Board of
Dewan Komisaris, guna memastikan pelaksanaan pengawasan Commissioners to ensure that supervision is carried out in a
dilakukan secara kolegial, terarah, dan optimal. collegial, focused, and optimal manner.
Adapun pembagian tugas setiap anggota Dewan Komisaris The division of duties for each member of the Company’s Board
Perseroan adalah sebagai berikut: of Commissioners is as follows:
Periode 1 Januari 2025 – 21 April 2025
Period January 1, 2025 – April 21, 2025
Keanggotaan Komite oleh Anggota Dewan Komisaris
Nama Jabatan
No. Committee Membership by Members of the Board of
Name Position
Commissioners
1. Suparno Djasmin Presiden Komisaris Anggota Komite Nominasi dan Remunerasi
President Commissioner Member of the Nomination and Remuneration Committee
2. R. Nunu Soetjahja Noegroho Komisaris Independen • Ketua Komite Pemantau Risiko
Independent Commissioner • Ketua Komite Nominasi dan Remunerasi
• Chairman of the Risk Monitoring Committee
• Chairman of the Nomination and Remuneration Committee
3. Thomas Junaidi Alim Wijaya Komisaris -
Commissioner
4. Gede Harja Wasistha Komisaris Independen Ketua Komite Audit
Independent Commissioner Chairman of the Audit Committee
266 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 269
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Periode 21 April 2025 - 31 Desember 2025
Period April 21, 2025 - December 31, 2025
Keanggotaan Komite oleh Anggota Dewan Komisaris
Nama Jabatan
No. Committee Membership by Members of the Board of
Name Position
Commissioners
1. Rudy Presiden Komisaris Anggota Komite Nominasi dan Remunerasi
President Commissioner Member of the Nomination and Remuneration Committee
2. R. Nunu Soetjahja Noegroho Komisaris Independen • Ketua Komite Pemantau Risiko
Independent Commissioner • Ketua Komite Nominasi dan Remunerasi
• Chairman of the Risk Monitoring Committee
• Chairman of the Nomination and Remuneration Committee
3. Margono Tanuwijaya Komisaris Independen Ketua Komite Audit
Independent Commissioner Chairman of the Audit Committee
4. Thomas Junaidi Alim Wijaya Komisaris -
Commissioner
Masa Jabatan, Prosedur Penunjukan dan Pengangkatan Dewan Komisaris
Term of Office, Procedures for Appointment of the Board of Commissioners
Periode menjabat anggota Dewan Komisaris Perseroan mulai The term of office of members of the Company’s Board of
berlaku efektif sejak tanggal keputusan RUPS yang menetapkan Commissioners shall be effective from the date of the GMS
pengangkatan hingga penutupan RUPS Tahunan kedua resolution appointing them until the closing of the second Annual
setelah tanggal pengangkatan dimaksud. Sebelum memangku GMS after the date of appointment. Before effectively holding
jabatannya secara efektif, setiap anggota Dewan Komisaris their positions, each member of the Board of Commissioners is
wajib lulus uji kemampuan dan kepatutan (fit and proper test) required to pass a fit and proper test in accordance with OJK
sesuai dengan ketentuan OJK dan peraturan perundang- provisions and applicable laws and regulations.
undangan yang berlaku.
Sesuai dengan ketentuan dalam Anggaran Dasar Perseroan, In accordance with the provisions of the Company’s Articles
masa jabatan anggota Dewan Komisaris dapat berakhir apabila: of Association, the term of office of a member of the Board of
Commissioners may end if he/she:
1. Kehilangan Kewarganegaraan Indonesia; 1. loses Indonesian citizenship;
2. Mengajukan permohonan pengunduran diri; 2. submits a letter of resignation;
3. Tidak lagi memenuhi persyaratan perundang-undangan; 3. no longer meets the requirements of the law;
4. Meninggal dunia; dan/atau 4. passed away; and/or
5. Diberhentikan berdasarkan keputusan RUPS. 5. is dismissed based on a resolution of the General Meeting
of Shareholders.
RUPS memiliki kewenangan untuk memberhentikan anggota The GMS has the authority to dismiss members of the Board of
Dewan Komisaris sewaktu-waktu dengan disertai alasan yang Commissioners at any time with clear reasons, after the member
jelas, setelah anggota yang bersangkutan diberi kesempatan concerned has been allowed to present their defense at the
untuk menyampaikan pembelaan diri dalam rapat tersebut. meeting. Members of the Board of Commissioners whose terms
Anggota Dewan Komisaris yang masa jabatannya telah berakhir of office have expired may be reappointed in accordance with
dapat diangkat kembali sesuai dengan ketentuan yang berlaku. applicable regulations. This provision is applied to encourage
Ketentuan ini diterapkan untuk memastikan kesinambungan the continuity of supervisory functions and the stability of the
fungsi pengawasan dan stabilitas tata kelola Perseroan dalam Company’s governance in each leadership period.
setiap periode kepemimpinan.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 267
Page 270
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Susunan, Jumlah, dan Komposisi Anggota Dewan Komisaris Tahun 2025
Structure, Number, and Composition of Board of Commissioners Members in 2025
Penetapan jumlah dan komposisi Dewan Komisaris Perseroan The determination of the number and composition of the
senantiasa mempertimbangkan aspek keberagaman dari Company’s Board of Commissioners always considers the
masing-masing anggota demi berjalannya fungsi pengawasan diversity of each member to carry out effective, objective, and
yang efektif, objektif, dan independen, sejalan dengan independent supervisory functions, in line with GCG principles.
prinsip-prinsip GCG. Seluruh anggota Dewan Komisaris juga All members of the Board of Commissioners are also required
dipastikan telah memenuhi ketentuan terkait jumlah, kualifikasi, to have met the provisions regarding the number, qualifications,
dan komposisi sebagaimana diatur dalam Pedoman Dewan and composition as stipulated in the Board of Commissioners
Komisaris, yakni yang terdiri dari: Guidelines, which consist of:
1. 1 (satu) Presiden Komisaris; 1. 1 (one) President Commissioner;
2. 1 (satu) atau lebih Wakil Presiden Komisaris (apabila 2. 1 (one) or more Vice Chairpersons of the Board of
diperlukan); dan/atau Commissioners (if necessary); and/or
3. 1 (satu) atau lebih Dewan Komisaris. 3. 1 (one) or more Board of Commissioners.
Sepanjang tahun 2025, Perseroan melakukan perubahan Throughout 2025, the Company made changes to the
susunan Dewan Komisaris berdasarkan keputusan pemegang composition of the Board of Commissioners based on the
saham dalam RUPST Tahun 2025. Rincian mengenai kronologi shareholders’ resolution at the 2025 AGMS. Details regarding
perubahan komposisi, masa jabatan, serta dasar pengangkatan the chronology of changes in composition, term of office,
anggota Dewan Komisaris disajikan pada tabel berikut: and basis for the appointment of members of the Board of
Commissioners are presented in the following table:
1 Januari 2025 – 21 April 2025
January 1, 2025 – April 21, 2025
Nama Jabatan Dasar Pengangkatan Periode Jabatan
Name Position Legal Basis of Appointment Term of Office
Suparno Djasmin Presiden Komisaris Akta Pernyataan Keputusan Rapat No. 01 19 April 2024-RUPST 2026
President Commissioner tanggal 2 Mei 2024 (Ke-5)
Deed of the Meeting Resolution No. 01 April 19, 2024 - AGMS 2026 (5th)
dated May 2, 2024
R. Nunu Soetjahja Komisaris Independen Akta Pernyataan Keputusan Rapat No. 01 19 April 2024-RUPST 2026
Noegroho Independent Commissioner tanggal 2 Mei 2024 (Ke-3)
Deed of the Meeting Resolution No. 01 April 19, 2024 - AGMS 2026 (3rd)
dated May 2, 2024
Gede Harja Wasistha Komisaris Independen Akta Pernyataan Keputusan Rapat No. 01 19 April 2024-RUPST 2026 (Ke-1)
Independent Commissioner tanggal 2 Mei 2024 April 19, 2024 - AGMS 2026 (1st)
Deed of the Meeting Resolution No. 01
dated May 2, 2024
Thomas Junaidi Alim Komisaris Akta Pernyataan Keputusan Rapat No. 01 19 April 2024-RUPST 2026 (Ke-1)
Wijaya Commissioner tanggal 2 Mei 2024 April 19, 2024 - AGMS 2026 (1st)
Deed of the Meeting Resolution No. 01
dated May 2, 2024
268 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 271
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
21 April 2025 - 31 Desember 2025
April 21, 2025 - December 31, 2025
Nama Jabatan Dasar Pengangkatan Periode Jabatan
Name Position Legal Basis of Appointment Term of Office
Rudy Presiden Komisaris Akta Pernyataan Keputusan Rapat No. 12 21 April 2025 – RUPST 2026
President Commissioner tanggal 9 Mei 2025 (Ke-1)
Deed of the Meeting Resolution No. 12 April 21, 2025 – AGMS 2026 (1st)
dated May 9, 2025
R. Nunu Soetjahja Komisaris Independen Akta Pernyataan Keputusan Rapat No. 01 21 April 2025 – RUPST 2026
Noegroho Independent Commissioner tanggal 2 Mei 2024 (Ke-3)
Deed of the Meeting Resolution No. 01 April 21, 2025 – AGMS 2026
dated May 2, 2024 (3rd)
Margono Tanuwijaya Komisaris Independen Akta Pernyataan Keputusan Rapat No. 12 21 April 2025 – RUPST 2026
Independent Commissioner tanggal 9 Mei 2025 (Ke-1)
Deed of the Meeting Resolution No. 12 April 21, 2025 – AGMS 2026 (1st)
dated May 9, 2025
Thomas Junaidi Alim Komisaris Akta Pernyataan Keputusan Rapat No. 01 21 April 2025 – RUPST 2026
Wijaya Commissioner tanggal 2 Mei 2024 (Ke-1)
Deed of the Meeting Resolution No. 01 April 21, 2025 – AGMS 2026 (1st)
dated May 2, 2024
Penilaian Uji Kemampuan dan Kepatutan Dewan Komisaris
Assessment of the Board of Commissioners’ Fit and Proper Test
Perseroan memastikan bahwa setiap anggota Dewan Komisaris The Company confirms that each member of the Board
yang menjabat telah melalui proses uji kemampuan dan of Commissioners has undergone a fit and proper test
kepatutan (fit and proper test) sesuai ketentuan OJK. Seluruh in accordance with OJK regulations. The entire process
proses penunjukan dan pengesahan anggota Dewan Komisaris of appointing and approving members of the Board of
dilakukan dengan mengacu pada POJK No. 33/POJK.04/2014 Commissioners is carried out with reference to POJK No.
(“POJK 33/2014”) tentang Direksi Dan Dewan Komisaris Emiten 33/POJK.04/2014 (“POJK 33/2014”) concerning the Board of
atau Perusahaan Publik serta POJK No. 27/POJK.03/2016 Directors and Board of Commissioners of Issuers or Public
(“POJK 27/2016”) tentang Penilaian Kemampuan dan Kepatutan Companies and POJK No. 27/POJK.03/2016 (“POJK 27/2016”)
bagi Pihak Utama Lembaga Jasa Keuangan, sehingga concerning the Assessment of Competency and Suitability
legitimasi dan kompetensi Dewan Komisaris Perseroan dapat for Key Parties of Financial Services Institutions, so that the
dipertanggungjawabkan secara hukum dan profesional. legitimacy and competence of the Company’s Board of
Commissioners can be accounted for legally and professionally.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 269
Page 272
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Informasi lebih lanjut mengenai hasil penilaian tersebut disajikan Further information regarding the assessment results is
pada tabel di bawah ini: presented in the table below:
Tanggal Efektif Berdasarkan
Nama Jabatan Pelaksana Hasil Surat OJK
Name Position Organizer Result Effective Date Based on OJK
Letter
Rudy Presiden Komisaris Otoritas Jasa Keuangan Lulus 25 Juli 2025
President Commissioner Financial Services Authority Passed July 25, 2025
R. Nunu Soetjahja Komisaris Independen Otoritas Jasa Keuangan Lulus 23 Desember 2021
Noegroho Independent Financial Services Authority Passed December 23, 2021
Commissioner
Margono Tanuwijaya Komisaris Independen Otoritas Jasa Keuangan Lulus 4 Agustus 2025
Independent Financial Services Authority Passed August 4, 2025
Commissioner
Thomas Junaidi Alim Komisaris Otoritas Jasa Keuangan Lulus 26 September 2024
Wijaya Commissioner Financial Services Authority Passed September 26, 2024
Rangkap Jabatan Dewan Komisaris
Concurrent Position of the Board of Commissioners
Dalam rangka memperkuat efektivitas pengawasan dan In order to strengthen the effectiveness of supervision and
menjaga independensi Dewan Komisaris dalam menjalankan maintain the independence of the Board of Commissioners in
perannya terhadap Direksi, Perseroan menetapkan ketentuan performing their role with respect to the Board of Directors,
tegas terkait rangkap jabatan bagi setiap anggota Dewan the Company has established strict provisions regarding
Komisaris. Ketentuan ini diatur untuk memastikan keseimbangan the concurrent positions of each member of the Board of
komposisi dan kinerja Dewan Komisaris dalam mendukung Commissioners. These provisions are regulated to balance the
penerapan prinsip-prinsip GCG. Ketentuan mengenai rangkap composition and performance of the Board of Commissioners
jabatan tersebut diatur dalam Pedoman Kerja Dewan Komisaris in supporting the implementation of GCG principles. The
sebagai berikut: provisions regarding concurrent positions are regulated in
the Board of Commissioners’ Work Guidelines as follows:
1. Anggota Dewan Komisaris dilarang merangkap 1. Members of the Board of Commissioners are prohibited
jabatan sebagai: from holding concurrent positions as:
a. Anggota Direksi dan/atau Pejabat Eksekutif pada: a. Members of the Board of Directors and/or Executive
Officers at:
•perusahaan dan/atau lembaga lain jika telah • other companies and/or institutions if he/she already
menjabat sebagai anggota dewan komisaris pada serves as member of the Board of Commissioners
2 (dua) perusahaan dan/atau lembaga lain; atau at 2 (two) other companies and/or institutions; or
• lebih dari 1 (satu) perusahaan dan/atau lembaga • more than one (1) company and/or other institution
lain jika telah menjabat sebagai anggota dewan if he/she has served as a member of the board of
komisaris pada 1 (satu) perusahaan dan/atau commissioners at one (1) company and/or other
lembaga lain; institution;
b. Anggota Dewan Komisaris pada lebih dari 2 perusahaan b. Members of the Board of Commissioners in more than
dan/atau lembaga lain; 2 companies and/or other institutions;
c. Jabatan lain yang dapat menimbulkan benturan c. Other positions that may cause a conflict of interest in
kepentingan dalam pelaksanaan tugasnya; the performance of their duties;
d. Jabatan lain yang dilarang oleh peraturan perundang- d. Other positions prohibited by laws and regulations.
undangan.
270 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 273
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
2. Adapun ketentuan larangan rangkap jabatan bagi anggota 2. The prohibition on concurrent positions for members
Dewan Komisaris tidak berlaku dalam hal sebagai berikut: of the Board of Commissioners does not apply in the
following cases:
a. Anggota Dewan Komisaris non independen menjalankan a. Non-independent members of the Board of
tugas fungsional dari pemegang saham Perseroan Commissioners perform functional duties as
yang berbentuk badan hukum menjadi anggota shareholders of the Company in the form of a legal
dewan komisaris pada perusahaan anak dalam entity as members of the board of commissioners of a
kelompok usahanya; subsidiary company within its business group;
b. Anggota Dewan Komisaris merupakan pengurus b. Members of the Board of Commissioners are association
asosiasi yang menjalankan tugas fungsional menjadi administrators who perform functional duties as
anggota dewan komisaris pada anak perusahaan yang members of the board of commissioners of a subsidiary
dikendalikan oleh asosiasi; controlled by the association;
c. Anggota Dewan Komisaris merupakan pengurus asosiasi c. Members of the Board of Commissioners are
yang menjalankan tugas fungsional menjadi dewan administrators of associations who perform functional
komisaris pada Lembaga berdasarkan penunjukan OJK; duties as members of the board of commissioners at
dan/atau institutions based on the appointment of the OJK; and/or
d. Anggota Dewan Komisaris menduduki jabatan pada d. Members of the Board of Commissioners hold positions
organisasi atau lembaga nirlaba. in non-profit organizations or institutions.
sepanjang perangkapan jabatan tersebut tidak as long as the concurrent positions do not cause the person
mengakibatkan yang bersangkutan mengabaikan concerned to neglect the performance of his/her duties and
pelaksanaan tugas dan wewenang sebagai anggota authorities as a member of the Board of Commissioners.
Dewan Komisaris.
3. Anggota Dewan Komisaris yang akan menduduki jabatan 3. Members of the Board of Commissioners who will hold
sebagaimana dimaksud dalam poin nomor 2 huruf a positions as referred to in point number 2 letters a and
dan d, wajib membuat pernyataan tertulis yang memuat d, are required to make a written statement containing a
komitmen untuk: commitment to:
a. Menjaga integritas; a. Maintaining integrity;
b. Menghindari segala bentuk Benturan Kepentingan; dan b. Avoiding any form of conflict of interest; and
c. Menghindari tindakan yang dapat merugikan Perseroan c. Avoiding actions that could harm the Company and/or
dan/atau menyebabkan Perseroan melanggar prinsip cause the Company to violate the principle of prudence.
kehati-hatian.
selama yang bersangkutan menjabat sebagai anggota while serving as a member of the Board of Commissioners.
Dewan Komisaris
Berikut adalah informasi mengenai rangkap jabatan yang The following is information regarding the concurrent positions
dijalankan oleh masing-masing anggota Dewan Komisaris held by each member of the Company’s Board of Commissioners
Perseroan per 31 Desember 2025: as of December 31, 2025:
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 271
Page 274
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Nama Jabatan Rangkap Jabatan Nama Perusahaan Bidang Usaha
Name Position Concurrent Positions Company Name Line of Business
Rudy Presiden Komisaris Wakil Presiden Direktur PT Astra International Tbk Holding Company
President Vice President Director
Commissioner
Komisaris PT Astra Nusa Perdana Perusahaan Infrastruktur
Commissioner Logistik
Logistics Infrastructure
Company
Komisaris PT Astra Tol Nusantara Perusahaan Bisnis Tol
Commissioner Toll Road Business
Company
Presiden Komisaris PT Sedaya Multi Investama Perusahaan Perdagangan
President Commissioner Trading Company
Komisaris PT Toyota-Astra Motor Perusahaan Otomotif
Commissioner Automotive Company
Komisaris PT Pamapersada Nusantara Perusahaan Kontraktor
Commissioner Pertambangan
Mining Contracting
Company
Komisaris PT Astra Daihatsu Motor Perusahaan Otomotif
Commissioner Automotive Company
Ketua Dewan Pengawas Astra Dua Perusahaan Dana Pensiun
Dana Pensiun Pension Fund Company
Chairman of the Pension
Fund Supervisory Board
Ketua Dewan Pengawas Astra Satu Perusahaan Dana Pensiun
Dana Pensiun Pension Fund Company
Chairman of the Pension
Fund Supervisory Board
Wakil Presiden Komisaris PT United Tractors Tbk Perusahaan Mesin
Vice President Konstruksi
Commissioner Construction Machinery
Company
Komisaris PT Menara Astra Perusahaan Properti
Commissioner Property Company
Wakil Presiden Komisaris PT Toyota Astra Financial Perusahaan Pembiayaan
Vice President Services Financing Company
Commissioner
Komisaris PT Asuransi Astra Buana Perusahaan Asuransi Umum
Commissioner General Insurance Company
Presiden Komisaris PT Astra Sedaya Finance Perusahaan Pembiayaan
President Commissioner Financing Company
272 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 275
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Nama Jabatan Rangkap Jabatan Nama Perusahaan Bidang Usaha
Name Position Concurrent Positions Company Name Line of Business
R. Nunu Soetjahja Komisaris Independen Anggota Komite Audit PT Toyota Astra Financial Perusahaan Pembiayaan
Noegroho Independent Member of the Audit Services Financing Company
Commissioner Committee
Anggota Komite PT Toyota Astra Financial Perusahaan Pembiayaan
Pemantau Risiko Services Financing Company
Member of the Risk
Monitoring Committee
Ketua Komite Pemantau PT Federal International Perusahaan Pembiayaan
Risiko Finance Financing Company
Chairman of the Risk
Monitoring Committee
Ketua Komite Nominasi dan PT Federal International Perusahaan Pembiayaan
Remunerasi Finance Financing Company
Chairman of the Risk
Monitoring Committee
Margono Komisaris Independen Ketua Komite Audit PT Federal International Perusahaan Pembiayaan
Tanuwijaya Independent Chairman of the Finance Financing Company
Commissioner Audit Committee
Thomas Junaidi Komisaris Presiden Komisaris PT Asuransi Astra Buana Perusahaan Asuransi Umum
Alim Wijaya Commissioner President Commissioner General Insurance Company
Presiden Komisaris PT Astra Integrasi Digital Perusahaan Jasa Informasi
President Commissioner Information Services
Company
Direktur PT Astra International Tbk Holding Company
Director (Astra Group)
Komisaris PT Astra Otoparts Tbk Perusahaan Komponen
Commissioner Otomotif
Automotive Components
Company
Executive Vice President PT Astra Honda Motor Perusahaan Otomotif
Director Automotive Company
Presiden Komisaris PT Suryaraya Rubberindo Perusahaan Otomotif
President Commissioner Industries Automotive Company
Komisaris PT Hitachi Astemo Bekasi Perusahaan Otomotif
Commissioner Manufacturing Automotive Company
Komisaris PT Musashi Auto Parts Perusahaan Manufaktur
Commissioner Indonesia Manufacturing Company
Komisaris PT Astra Digital Arta Perusahaan Uang Elektronik
Commissioner Electronic Money Company
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 273
Page 276
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Kebijakan Pengelolaan Benturan Kepentingan Dewan Komisaris
Board of Commissioners Conflict of Interest Management Policy
Untuk memastikan pelaksanaan fungsi pengawasan yang To ensure the implementation of objective and ethical
objektif dan berintegritas, Perseroan menerapkan kebijakan supervision functions, the Company implements a conflict
pengelolaan benturan kepentingan yang berlandaskan pada of interest management policy based on the principles of
prinsip independensi, transparansi, dan tanggung jawab. independence, transparency, and accountability. This policy
Kebijakan ini menegaskan bahwa setiap anggota Dewan stipulates that each member of the Board of Commissioners
Komisaris wajib menghindari segala bentuk hubungan atau must avoid any form of personal relationship or interest that
kepentingan pribadi yang dapat memengaruhi penilaian could influence their professional judgment in decision-making.
profesionalnya dalam mengambil keputusan. Apabila terdapat If there is a potential conflict of interest, the member concerned
potensi benturan kepentingan, anggota yang bersangkutan is required to disclose it and refrain from involvement in the
diwajibkan untuk melakukan pengungkapan dan menahan decision-making process on the matter.
diri dari keterlibatan dalam proses pengambilan keputusan
atas hal tersebut.
Sepanjang tahun 2025, tidak terdapat kondisi maupun situasi Throughout 2025, there were no conditions or situations that
yang menunjukkan adanya potensi benturan kepentingan indicated a potential conflict of interest in the decision-making
dalam proses pengambilan keputusan oleh Dewan Komisaris. process by the Board of Commissioners.
Transparansi Kepemilikan Saham Dewan Komisaris
Transparency of Board of Commissioners’ Share Ownership
Sebagai bentuk transparansi dan akuntabilitas, setiap anggota As a form of transparency and accountability, each member
Dewan Komisaris wajib mengungkapkan kepemilikan sahamnya of the Board of Commissioners is required to disclose
di Perseroan serta melaporkannya dalam laporan penerapan their share ownership in the Company and report it in
GCG, dengan memperhatikan ketentuan sebagai berikut: the GCG implementation report, with due regard to the
following provisions:
1. Kepemilikan saham yang mencapai 50% (lima puluh persen) 1. Share ownership reaching 50% (fifty percent) or more in
atau lebih pada Perseroan atau pada perusahaan lain yang the Company or in other companies located domestically
berkedudukan di dalam dan di luar negeri; and abroad;
2. Hubungan keuangan dan hubungan keluarga dengan 2. Financial and family relationships with other members of
anggota Dewan Komisaris lain, anggota Direksi, the Board of Commissioners, members of the Board of
anggota Dewan Pengawas Syariah dan/atau pemegang Directors, members of the Sharia Supervisory Board and/
saham Perseroan. or shareholders of the Company.
Informasi mengenai kepemilikan saham masing-masing anggota Information regarding the share ownership of each member
Dewan Komisaris, baik di Perseroan maupun di perusahaan of the Board of Commissioners, both in the Company and in
lain, dapat dilihat pada tabel berikut: other companies, is summarized in the following table:
Kepemilikan Saham
Nama Jabatan Share Ownership
Name Position Perseroan Perusahaan Pembiayaan/Perusahaan Lainnya
Company Financing Company/Other Companies
Rudy Presiden Komisaris Tidak ada Tidak ada
President Commissioner None None
R. Nunu Soetjahja Noegroho Komisaris Independen Tidak ada Tidak ada
Independent Commissioner None None
Margono Tanuwijaya Komisaris Independen Tidak ada Tidak ada
Independent Commissioner None None
Thomas Junaidi Alim Wijaya Komisaris Tidak ada Tidak ada
Commissioner None None
274 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 277
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Kebijakan Pemberian Pinjaman bagi Dewan Komisaris
Loan Policy for the Board of Commissioners
Perseroan menerapkan kebijakan pemberian pinjaman kepada The Company implements a loan policy for the Board of
Dewan Komisaris berdasarkan prinsip arm’s length basis. Commissioners based on the arm’s length principle. All loan
Seluruh proses dan persyaratan pemberian pinjaman dilakukan processes and requirements are carried out with an emphasis
dengan mengedepankan asas kesetaraan dan kewajaran, on the principles of equality and fairness, so that there is no
sehingga tidak terdapat perlakuan khusus dibandingkan special treatment compared to other parties that do not have
dengan pihak lain yang tidak memiliki hubungan afiliasi an affiliation with the Company.
dengan Perseroan.
Independensi Dewan Komisaris
Independence of the Board of Commissioners
Dalam kapasitasnya sebagai representasi pemegang saham, In its capacity as the representative of shareholders, the Board
Dewan Komisaris memiliki tanggung jawab utama untuk of Commissioners has the primary responsibility of supervising
menjalankan fungsi pengawasan terhadap pelaksanaan the management of the Company by the Board of Directors to
pengelolaan Perseroan oleh Direksi agar senantiasa ensure that it is always guided by the principles of prudence
berpedoman pada prinsip kehati-hatian dan akuntabilitas. and accountability. As a manifestation of the application of
Sebagai wujud penerapan prinsip GCG, setiap anggota GCG principles, each member of the Board of Commissioners
Dewan Komisaris menyampaikan pernyataan independensi submits a statement of independence at the beginning of the
di awal tahun dan menegaskan kembali komitmen tersebut year and reaffirms this commitment through a statement letter
melalui surat pernyataan pada akhir tahun, yang mencakup at the end of the year, which includes disclosure of potential
pengungkapan atas potensi benturan kepentingan selama conflicts of interest during the reporting period.
periode pelaporan.
Rapat Dewan Komisaris
Board of Commissioners Meeting
Kebijakan Rapat Meeting Policy
Rapat Dewan Komisaris dilaksanakan secara berkala sedikitnya Board of Commissioners meetings are held periodically at least
satu kali setiap dua bulan untuk memastikan pelaksanaan once every two months to ensure that the supervisory function
fungsi pengawasan berjalan efektif. Namun demikian, dalam is carried out effectively. However, under certain circumstances,
kondisi tertentu, Dewan Komisaris dapat menyelenggarakan the Board of Commissioners may hold meetings at any time if
rapat sewaktu-waktu apabila diperlukan, baik atas permintaan necessary, either at the request of a member of the Board of
anggota Dewan Komisaris maupun Direksi, terutama apabila Commissioners or the Board of Directors, especially if there
terdapat hal yang bersifat mendesak dan membutuhkan are urgent matters that require immediate decisions, at least
keputusan segera, sekurang-kurangnya memenuhi ketentuan in accordance with the following provisions:
sebagai berikut:
1. Setiap saat kapanpun dirasa perlu oleh 1 (satu) atau lebih 1. At any time deemed necessary by one (1) or more members
anggota Dewan Komisaris; of the Board of Commissioners;
2. Berdasarkan permintaan tertulis dari 1 (satu) atau lebih 2. Based on a written request from one or more members of
anggota Direksi atau (iii) berdasarkan permintaan 1 (satu) the Board of Directors or (iii) based on a request from one
pemegang saham atau lebih yang mewakili sekurang- or more shareholders representing at least 1/10 (one tenth)
kurangnya 1/10 (satu per sepuluh) jumlah seluruh saham of the total number of shares with voting rights collectively;
dengan hak suara bersama-sama;
3. Setiap anggota Dewan Komisaris wajib hadir dalam 3. Each member of the Board of Commissioners must attend
rapat sekurang-kurangnya 75% (tujuh puluh lima persen) at least 75% (seventy-five percent) of all internal meetings
dari jumlah seluruh rapat internal dalam jangka waktu within a period of 1 (one) year;
1 (satu) tahun;
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 275
Page 278
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
4. Keputusan rapat diambil berdasarkan musyawarah untuk 4. Meeting decisions shall be made based on consensus, and
mufakat, dan apabila tidak tercapai, keputusan diambil if consensus cannot be reached, decisions shall be made
berdasarkan suara terbanyak. based on a majority vote.
Tingkat Kehadiran Anggota Dewan Komisaris dalam Attendance Rate of Board of Commissioners Members in
Rapat Meetings
Per 31 Desember 2025, Dewan Komisaris telah As of December 31, 2025, the Board of Commissioners has
menyelenggarakan 6 (enam) kali rapat dengan rincian agenda held 6 (six) meetings with the following agenda details and
dan tingkat kehadiran sebagai berikut: attendance rates:
Nama Jabatan Jumlah Pertemuan Kehadiran Tingkat Kehadiran (%)
Name Position Number of Meetings Attendance Attendance Rate (%)
Rudy* Presiden Komisaris 3 3 100
President Commissioner
R. Nunu Soetjahja Noegroho Komisaris Independen 6 6 100
Independent Commissioner
Margono Tanuwijaya** Komisaris Independen 2 2 100
Independent Commissioner
Thomas Junaidi Alim Wijaya Komisaris 6 6 100
Commissioner
*) Kehadiran Beliau dalam rapat Dewan Komsiaris dihitung sejak Beliau dinyatakan lulus uji kemampuan dan kepatutan sebagai Presiden Komisaris yaitu
pada 25 Juli 2025.
**) Kehadiran Beliau dalam rapat Dewan Komsiaris dihitung sejak Beliau dinyatakan lulus uji kemampuan dan kepatutan sebagai Komisaris Independen
yaitu pada 4 Agustus 2025.
*) His attendance at Board of Commissioners meetings is counted from the date he passed the Fit and Proper test as President Commissioner, which was
on July 25, 2025.
**) His attendance at Board of Commissioners meetings is counted from the date he passed the Fit and Proper test as an Independent Commissioner,
which was on August 4, 2025.
Agenda Rapat Dewan Komisaris Board of Commissioners Meeting Agenda
Berikut ini adalah topik-topik prioritas yang menjadi agenda The following are the priority topics to be discussed in the
pembahasan dalam Rapat Dewan Komisaris selama tahun 2025: Board of Commissioners meeting during 2025:
Tanggal
Agenda
Date
27 Februari 2025 • Laporan Komite Audit Q4 2024 kepada Dewan Komisaris
February 27, 2025 • Laporan Komite Pemantau Risiko Q4 2024 kepada Dewan Komisaris
• Pembahasan Company Performance per 31 Desember 2024
• Review Laporan Profil Risiko Terintegrasi Semester II 2024
• Review Laporan Pelaksanaan Tata Kelola Terintegrasi Semester II 2024
• Review Laporan Penilaian Sendiri Tingkat Kesehatan Tahun 2024
• Audit Committee Report for Q4 2024 to the Board of Commissioners
• Risk Monitoring Committee Report for Q4 2024 to the Board of Commissioners
• Discussion of Company Performance as of December 31, 2024
• Review of the Integrated Risk Profile Report for the Second Semester of 2024
• Review of the Integrated Governance Implementation Report for Semester II 2024
• Review of the 2024 Soundness Level Self-Assessment Report
276 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 279
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Tanggal
Agenda
Date
30 April 2025 • Laporan Komite Audit Q1 2025
April 30, 2025 • Laporan Komite Pemantau Risiko Q1 2025
• Pembahasan Company Performance Q1 2025
• Laporan Komite Nominasi dan Remunerasi: update susunan Direksi & Dewan Komisaris
• berdasarkan RUPS dan Susunan Komite Audit, Komite Pemantau Risiko, dan Komite Nominasi &
Remunerasi
• Laporan atas Evaluasi KAP Tahun 2024 dan Penunjukan KAP Tahun 2025
• Audit Committee Report Q1 2025
• Risk Monitoring Committee Report Q1 2025
• Discussion of Company Performance Q1 2025
• Nomination and Remuneration Committee Report: update on the composition of the Board of
Directors & Board of Commissioners based on the General Meeting of Shareholders and the
Composition of the Audit Committee, Risk Monitoring Committee, and Nomination & Remuneration
Committee
• Report on the Evaluation of the KAP for 2024 and the Appointment of the KAP for 2025
24 Juni 2025 • GCG Update Terkait Direksi & Dewan Komisaris
June 24, 2025 • Pembahasan APU PPT dan PPPSPM termasuk DTTOT dan PEP Semester I 2025
• Laporan Internal Audit Semester I 2025
• Laporan Pengendalian Fraud Semester I 2025
• Laporan Pelaksanaan Perlindungan Konsumen termasuk Pelaporan tentang Literasi dan Inklusi
Semester I 2025
• GCG Update Related to the Board of Directors & Board of Commissioners
• Discussion of AML-CFT and CPF including List of Suspected Terrorists and Terrorist Organizations
• (DTTOT) and Politically Exposed Person (PEP) for the First Semester of 2025
• Internal Audit Report for the First Semester of 2025
• Fraud Control Report for the First Semester of 2025
• Consumer Protection Implementation Report including Reporting on Literacy and Inclusion for the
First Semester of 2025
29 Juli 2025 • Laporan Komite Audit Q2 2025
July 29, 2025 • Laporan Komite Pemantau Risiko Q2 2025
• Pembahasan Company Performance Q2 2025
• Laporan KNR: Laporan Pengembangan Kompetensi Direksi & Dewan Komisaris
• Review Laporan Pelaksanaan Tata Kelola Terintegrasi Semester I 2025
• Review Laporan Profil Risiko Terintegrasi Semester I 2025
• Audit Committee Report Q2 2025
• Risk Monitoring Committee Report Q2 2025
• Discussion of Company Performance Q2 2025
• Nomination and Remuneration Committee Report: Report on the Development of the Competencies
of the Board of Directors & Board of Commissioners
• Review of the Integrated Governance Implementation Report for the First Semester of 2025
• Review of the Integrated Risk Profile Report for the First Semester of 2025
23 Oktober 2025 • Laporan Komite Audit Q3 2025
October 23, 2025 • Laporan Komite Pemantau Risiko Q3 2025
• Pembahasan Company Performance Q3 2025
• Audit Committee Report Q3 2025
• Risk Monitoring Committee Report Q3 2025
• Discussion of Company Performance Q3 2025
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 277
Page 280
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Tanggal
Agenda
Date
12 Desember 2025 • Laporan Eksternal Auditor kepada BOC
December 12, 2025 • Laporan Internal Audit Semester II 2025
• Pembahasan APU PPT dan PPPSPM termasuk DTTOT dan PEP Semester II 2025
• Laporan Pengendalian Fraud Semester II 2025
• Laporan Pelaksanaan Perlindungan Konsumen termasuk Pelaporan tentang Literasi dan Inklusi
Semester II 2025
• Laporan KNR: Approval in bonus pay out
• Laporan Rencana Bisnis Tahunan 2026: RKAT, Rencana Bisnis Tahunan, termasuk Rencana
Pengembangan Teknologi Informasi
• Evaluasi Kinerja Komite sesuai ketentuan POJK 48/2024
• Penetapan Jadwal Rapat Dewan Komisaris tahun 2026
• External Auditor's Report to the Board of Commissioners
• Internal Audit Report for the Second Semester of 2025
• Discussion of AML-CFT and CPF including List of Suspected Terrorists and Terrorist Organizations
• (DTTOT) and Politically Exposed Person (PEP) for the Second Semester of 2025
• Fraud Control Report for the Second Semester of 2025
• Report on the Implementation of Consumer Protection, including Reporting on Literacy and Inclusion
for the Second Semester of 2025
• Nomination and Remuneration Committee Report: Approval of Bonus Payout
• Annual Business Plan Report for 2026: Annual Work Plan and Budget (RKAT), Annual Business Plan,
including Information Technology Development Plan
• Performance Evaluation of the Committee in accordance with POJK 48/2024
• Setting the Schedule for the Board of Commissioners Meeting in 2026
Rapat Gabungan Dewan Komisaris dan Direksi
Board of Commissioners and Board of Directors Joint Meetings
Kebijakan Rapat Meeting Policy
Dalam menjaga efektivitas koordinasi dan penerapan To maintain effective coordination and apply the principle of
prinsip check and balance, Dewan Komisaris mengadakan checks and balances, the Board of Commissioners holds joint
rapat gabungan dengan Direksi secara berkala, sekurang- meetings with the Board of Directors on a regular basis, at least
kurangnya satu kali setiap empat bulan. Rapat ini menjadi once every four months. These meetings serve as a strategic
sarana komunikasi strategis untuk memastikan keselarasan communication channel to ensure alignment of policy direction
arah kebijakan dan efektivitas pelaksanaan pengawasan serta and effective implementation of supervision and management
pengelolaan Perseroan. of the Company.
Tingkat Kehadiran Anggota Dewan Komisaris dan Direksi Attendance Rate of Board of Commissioners and Board
dalam Rapat of Directors Members at Meetings
Pada tahun 2025, Perseroan telah melaksanakan 6 (enam) kali In 2025, the Company held 6 (six) joint meetings between the
rapat gabungan antara Dewan Komisaris dan Direksi dengan Board of Commissioners and the Board of Directors with the
uraian tingkat kehadiran sebagai berikut: following attendance rates:
Nama Jabatan Jumlah Pertemuan Kehadiran Tingkat Kehadiran (%)
Name Position Number of Meetings Attendance Attendance Rate (%)
Rudy* Presiden Komisaris 3 3 100%
President Commissioner
R. Nunu Soetjahja Noegroho Komisaris Independen 6 6 100
Independent Commissioner
278 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 281
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Nama Jabatan Jumlah Pertemuan Kehadiran Tingkat Kehadiran (%)
Name Position Number of Meetings Attendance Attendance Rate (%)
Margono Tanuwijaya* Komisaris Independen 2 2 100
Independent Commissioner
Thomas Junaidi Alim Wijaya Komisaris 6 6 100%
Commissioner
Siswadi Presiden Direktur 6 6 100
President Director
Indra Gunawan Direktur 6 6 100
Director
Setia Budi Direktur 6 6 100
Director
Sri Harjati Direktur 6 6 100
Director
Valentina Chai Wei Li Direktur 6 6 100
Director
Daniel Hartono Direktur 6 6 100
Director
*) Kehadiran Beliau dalam rapat Dewan Komsiaris dihitung sejak Beliau dinyatakan lulus uji kemampuan dan kepatutan sebagai Presiden Komisaris yaitu
pada 25 Juli 2025.
**) Kehadiran Beliau dalam rapat Dewan Komsiaris dihitung sejak Beliau dinyatakan lulus uji kemampuan dan kepatutan sebagai Komisaris Independen
yaitu pada 4 Agustus 2025.
*) His attendance at Board of Commissioners meetings is counted from the date he passed the Fit and Proper test as President Commissioner, which was
on July 25, 2025.
**) His attendance at the Board of Commissioners meeting is counted from the date passed the Fit and Proper test as an Independent Commissioner,
which was on August 4, 2025.
Agenda Rapat Gabungan Joint Meeting Agenda
Berikut ini adalah topik-topik prioritas yang menjadi agenda The following are the priority topics to be discussed in the
pembahasan dalam Rapat Dewan Komisaris selama tahun 2025: Board of Commissioners meetings during 2025:
Tanggal
Agenda
Date
27 Februari 2025 • Laporan Komite Audit Q4 2024 kepada Dewan Komisaris
February 27, 2025 • Laporan Komite Pemantau Risiko Q4 2024 kepada Dewan Komisaris
• Pembahasan Company Performance per 31 Desember 2024
• Review Laporan Profil Risiko Terintegrasi Semester II 2024
• Review Laporan Pelaksanaan Tata Kelola Terintegrasi Semester II 2024
• Review Laporan Penilaian Sendiri Tingkat Kesehatan Tahun 2024
• Audit Committee Report for Q4 2024 to the Board of Commissioners
• Risk Monitoring Committee Report for Q4 2024 to the Board of Commissioners
• Discussion of Company Performance as of December 31, 2024
• Review of the Integrated Risk Profile Report for the Second Semester of 2024
• Review of the Integrated Governance Implementation Report for Semester II 2024
• Review of the 2024 Soundness Level Self-Assessment Report
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 279
Page 282
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Tanggal
Agenda
Date
30 April 2025 • Laporan Komite Audit Q1 2025
April 30, 2025 • Laporan Komite Pemantau Risiko Q1 2025
• Pembahasan Company Performance Q1 2025
• Laporan Komite Nominasi dan Remunerasi: update susunan Direksi & Dewan Komisaris berdasarkan
RUPS dan Susunan Komite Audit, Komite Pemantau Risiko, dan Komite Nominasi & Remunerasi
• Laporan atas Evaluasi KAP Tahun 2024 dan Penunjukan KAP Tahun 2025
• Audit Committee Report Q1 2025
• Risk Monitoring Committee Report Q1 2025
• Discussion of Company Performance Q1 2025
• Nomination and Remuneration Committee Report: update on the composition of the Board of Directors
& Board of Commissioners based on the General Meeting of Shareholders and the Composition of the
Audit Committee, Risk Monitoring Committee, and Nomination & Remuneration Committee
• Report on the Evaluation of the KAP for 2024 and the Appointment of the KAP for 2025
24 Juni 2025 • GCG Update Terkait Direksi & Dewan Komisaris
June 24, 2025 • Pembahasan APU PPT dan PPPSPM termasuk DTTOT dan PEP Semester I 2025
• Laporan Internal Audit Semester I 2025
• Laporan Pengendalian Fraud Semester I 2025
• Laporan Pelaksanaan Perlindungan Konsumen termasuk Pelaporan tentang Literasi dan Inklusi
Semester I 2025
• GCG Update Related to the Board of Directors & Board of Commissioners
• Discussion of AML-CFT and CPF including List of Suspected Terrorists and Terrorist Organizations
• (DTTOT) and Politically Exposed Person (PEP) for the First Semester of 2025
• Internal Audit Report for the First Semester of 2025
• Fraud Control Report for the First Semester of 2025
• Consumer Protection Implementation Report including Reporting on Literacy and Inclusion for the First
Semester of 2025
29 Juli 2025 • Laporan Komite Audit Q2 2025
July 29, 2025 • Laporan Komite Pemantau Risiko Q2 2025
• Pembahasan Company Performance Q2 2025
• Laporan KNR: Laporan Pengembangan Kompetensi Direksi & Dewan Komisaris
• Review Laporan Pelaksanaan Tata Kelola Terintegrasi Semester I 2025
• Review Laporan Profil Risiko Terintegrasi Semester I 2025
• Audit Committee Report Q2 2025
• Risk Monitoring Committee Report Q2 2025
• Discussion of Company Performance Q2 2025
• Nomination and Remuneration Committee Report: Report on the Development of the Competencies of
the Board of Directors & Board of Commissioners
• Review of the Integrated Governance Implementation Report for the First Semester of 2025
• Review of the Integrated Risk Profile Report for the First Semester of 2025
23 Oktober 2025 • Laporan Komite Audit Q3 2025
October 23, 2025 • Laporan Komite Pemantau Risiko Q3 2025
• Pembahasan Company Performance Q3 2025
• Audit Committee Report Q3 2025
• Risk Monitoring Committee Report Q3 2025
• Discussion of Company Performance Q3 2025
280 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 283
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Tanggal
Agenda
Date
12 Desember 2025 • Laporan Eksternal Auditor kepada BOC
December 12, 2025 • Laporan Internal Audit Semester II 2025
• Pembahasan APU PPT dan PPPSPM termasuk DTTOT dan PEP Semester II 2025
• Laporan Pengendalian Fraud Semester II 2025
• Laporan Pelaksanaan Perlindungan Konsumen termasuk Pelaporan tentang Literasi dan Inklusi
Semester II 2025
• Laporan KNR: Approval in bonus pay out
• Laporan Rencana Bisnis Tahunan 2026: RKAT, Rencana Bisnis Tahunan, termasuk Rencana
Pengembangan Teknologi Informasi
• Evaluasi Kinerja Komite sesuai ketentuan POJK 48/2024
• Penetapan Jadwal Rapat Dewan Komisaris tahun 2026
• External Auditor's Report to the Board of Commissioners
• Internal Audit Report for the Second Semester of 2025
• Discussion of AML-CFT and CPF including List of Suspected Terrorists and Terrorist Organizations
• (DTTOT) and Politically Exposed Person (PEP) for the Second Semester of 2025
• Fraud Control Report for the Second Semester of 2025
• Report on the Implementation of Consumer Protection, including Reporting on Literacy and Inclusion
for the Second Semester of 2025
• Nomination and Remuneration Committee Report: Approval of Bonus Payout
• Annual Business Plan Report for 2026: Annual Work Plan and Budget (RKAT), Annual Business Plan,
including Information Technology Development Plan
• Performance Evaluation of the Committee in accordance with POJK 48/2024
• Setting the Schedule for the Board of Commissioners Meeting in 2026
Rapat yang Dijadwalkan pada Tahun 2026 Scheduled Meetings in 2026
Agenda rapat Dewan Komisaris tahun 2026 pada prinsipnya The agenda for the 2026 Board of Commissioners meetings, in
masih mengacu pada agenda rapat tahun 2025. Namun principle, will still refer to the 2025 meeting agenda. However,
demikian, agenda tersebut dapat disesuaikan apabila terdapat the agenda may be adjusted if there are changes in regulations
perubahan regulasi atau kebijakan eksternal yang memerlukan or external policies that require the special attention of the
perhatian khusus Dewan Komisaris. Board of Commissioners.
Dewan Komisaris telah menetapkan rencana pelaksanaan The Board of Commissioners has established a meeting
rapat untuk tahun 2026 sebagai bagian dari komitmen schedule for 2026 as part of its commitment to performing
dalam menjalankan fungsi pengawasan secara efektif, its supervisory functions effectively, continuously, and in
berkesinambungan, dan selaras dengan ketentuan peraturan accordance with applicable laws and regulations. Through
perundang-undangan yang berlaku. Melalui pelaksanaan rapat regular meetings and joint meetings with the Board of Directors,
berkala serta rapat gabungan dengan Direksi, Dewan Komisaris the Board of Commissioners will continue to ensure that all
akan terus memastikan bahwa seluruh kebijakan dan keputusan the Company’s policies and strategic decisions are carried
strategis Perseroan dijalankan berdasarkan prinsip kehati- out based on the principles of prudence, accountability,
hatian, akuntabilitas, transparansi, dan kepatuhan (compliance). transparency, and compliance.
Program Pelatihan dan Peningkatan Kompetensi Dewan Komisaris Tahun 2025
Board of Commissioners Training and Competency Development Program for 2025
Kebijakan Pelatihan dan Pengembangan Kompetensi Board of Commissioners Training and Competency
Dewan Komisaris Development Policy
Dalam rangka menjaga efektivitas tata kelola dan memastikan To maintain the effectiveness of governance and manage
keberlanjutan kinerja pengawasan, Perseroan menerapkan the sustainability of supervisory performance, the Company
kebijakan pelatihan dan pengembangan kompetensi bagi implements a training and competency development policy
Dewan Komisaris. Kebijakan ini dimaksudkan untuk memastikan for the Board of Commissioners. This policy is intended to
seluruh anggota Dewan Komisaris memiliki pemahaman yang ensure that all members of the Board of Commissioners have
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 281
Page 284
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
mutakhir terhadap dinamika industri, kebijakan korporasi, serta an up-to-date understanding of industry dynamics, corporate
prinsip keberlanjutan usaha. policies, and business sustainability principles.
Sebagai bagian dari implementasi kebijakan tersebut, Perseroan As part of the implementation of this policy, the Company
mendorong partisipasi aktif setiap anggota Dewan Komisaris encourages the active participation of each member of the
dalam berbagai kegiatan pengembangan kompetensi melalui Board of Commissioners in various competency development
pelatihan, seminar, maupun workshop, baik di tingkat nasional activities through training, seminars, and workshops, both at
maupun internasional. the national and international levels.
Daftar Pelatihan dan Pengembangan Kompetensi List of Board of Commissioners Competency
Dewan Komisaris Tahun 2025 Development and Training Programs for 2025
Sepanjang tahun 2025, anggota Dewan Komisaris Perseroan Throughout 2025, members of the Company’s Board of
telah mengikuti berbagai program pelatihan dan pengembangan Commissioners have participated in various competency
kompetensi yang diselenggarakan baik secara internal maupun development and training programs conducted both internally
eksternal, dengan rincian sebagai berikut: and externally, with the following details:
Tanggal
Nama Jabatan Jenis Pelatihan Penyelenggara
Pelaksanaan
Name Position Type of Training Organizer
Date
Rudy* Presiden Komisaris Seminar Nasional "Will Trade War 6 Mei 2025 APPI
President Commissioner Create Financial Turmoil?" May 6, 2025
Will Trade War Create Financial
Turmoil?" National Seminar
R. Nunu Soetjahja Noegroho Komisaris Independen Seminar Nasional "Will Trade War 6 Mei 2025 APPI
Independent Commissioner Create Financial Turmoil?" May 6, 2025
Will Trade War Create Financial
Turmoil?" National Seminar
Margono Tanuwijaya** Komisaris Independen International Seminar "Global, 11 Juli 2025 APPI
Independent Commissioner ASEAN and Indonesia Challenges to July 11, 2025
Indonesia Economy"
Thomas Junaidi Alim Wijaya Komisaris Seminar Nasional "Will Trade War 6 Mei 2025 APPI
Independent Commissioner Create Financial Turmoil?" May 6, 2025
"Will Trade War Create Financial
Turmoil?" National Seminar
*) Diangkat sebagai Presiden Komisaris Perseroan pada 21 April 2025 dan efektif menjabat setelah dinyatakan lulus uji penilaian kemampuan dan
kepatutan dari OJK per 25 Juli 2025.
**) Diangkat sebagai anggota Dewan Komisaris Perseroan pada 21 April 2025 dan efektif menjabat setelah dinyatakan lulus uji penilaian kemampuan dan
kepatutan dari OJK per 4 Agustus 2025.
*) Appointed as President Commissioner of the Company on April 21, 2025 and effective after passing the OJK’s fit and proper test on July 25, 2025.
**) Appointed as a member of the Company’s Board of Commissioners on April 21, 2025, and effective after passing the OJK’s fit and proper test on
August 4, 2025.
Sertifikasi Dasar di Bidang Pembiayaan bagi Dewan Basic Certification in Financing for the Board of
Komisaris Commissioners
Dalam rangka menjaga standar kompetensi dan kepatuhan In order to maintain competency standards and compliance
terhadap ketentuan regulator, selain mengikuti program with the regulatory requirements of the Financial Services
pengembangan kompetensi secara berkelanjutan, seluruh Authority (OJK), in addition to participating in ongoing
anggota Dewan Komisaris Perseroan juga telah mengikuti competency development programs, all members of the
program sertifikasi profesi wajib sebagaimana diatur dalam Company’s Board of Commissioners have also participated
POJK No. 35/POJK.05/2018 tentang Penyelenggaraan in mandatory professional certification programs as stipulated
Usaha Perusahaan Pembiayaan. Terkait hal ini, Perseroan in POJK No. 35/POJK.05/2018 concerning the Operation of
menyampaikan bahwa seluruh anggota Dewan Komisaris Financing Companies. In this regard, the Company states that all
282 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 285
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
telah memiliki sertifikat tingkat dasar di bidang pembiayaan members of the Board of Commissioners have obtained basic-
dari lembaga yang ditunjuk oleh asosiasi, dengan uraian level certification in financing from an institution designated
sebagai berikut: by the association, as detailed below:
Nama Jabatan Penyelenggara Tanggal
Name Position Issuing Institution Date
Rudy Presiden Komisaris SPPI 31 Maret 2023
President Commissioner March 31, 2023
R. Nunu Soetjahja Noegroho Komisaris Independen SPPI 24 Oktober 2018
Independent Commissioner October 24, 2018
Margono Tanuwijaya Komisaris Independen SPPI 26 September 2017
Independent Commissioner September 26, 2017
Thomas Junaidi Alim Wijaya Komisaris SPPI 4 Juli 2024
Commissioner July 4, 2024
Program Orientasi bagi Komisaris Baru Tahun 2025
Orientation Program for New Commissioners in 2025
Pedoman Dewan Komisaris mengatur bahwa setiap Komisaris The Board of Commissioners’ guidelines stipulate that
yang baru diangkat wajib mengikuti Program Orientasi atau every newly appointed Commissioner must participate in
Induksi. Program ini bertujuan agar anggota Dewan Komisaris an Orientation or Induction Program. This program aims to
yang baru dapat memahami kondisi dan kegiatan usaha enable new members of the Board of Commissioners to gain
Perseroan secara menyeluruh, serta memperkuat kerja sama a comprehensive understanding of the Company’s conditions
tim yang solid, komprehensif, dan efektif, sehingga pelaksanaan and activities, as well as to strengthen solid, comprehensive,
tugas dan tanggung jawab pengawasan dapat dilakukan and effective teamwork, allowing supervisory duties and
secara optimal. responsibilities to be performed optimally.
Laporan Realisasi Pelaksanaan Tugas dan Fokus Pengawasan Dewan Komisaris Tahun 2025
Report on the Implementation of Duties and Focus of Supervision by the Board of Commissioners
in 2025
Sepanjang tahun 2025, Dewan Komisaris telah menjalankan Throughout 2025, the Board of Commissioners of has optimally
peran pengawasan dan pemberian nasihat kepada Direksi carried out its supervisory and advisory roles to the Board
secara optimal sesuai dengan fungsi, tugas, dan tanggung of Directors in accordance with its functions, duties, and
jawabnya. Pelaksanaan tugas tersebut diuraikan sebagai berikut: responsibilities. The implementation of these duties is described
as follows:
1. Memberikan masukan dan rekomendasi atas rencana 1. Providing input and recommendations on the Company’s
strategis Perseroan (termasuk rencana kerja tahunan) yang strategic plans (including annual work plans) submitted by
diajukan Direksi; the Board of Directors;
2. Mengawasi pelaksanaan prinsip-prinsip Tata Kelola 2. Supervising the implementation of Good Corporate
Perusahaan yang Baik dalam aktivitas bisnis Perseroan; Governance principles in the Company’s business activities;
3. Mengawasi dan menasehati Direksi Perseroan 3. Monitoring and advising the Company’s Board of
mengenai risiko bisnis dan upaya manajemen atas Directors on business risks and management efforts on
pengendalian internal; internal control;
4. Memberikan pertimbangan setiap keputusan Direksi yang 4. Providing consideration for every decision of the Board
membutuhkan persetujuan Dewan Komisaris berdasarkan of Directors that requires the approval of the Board of
ketentuan Anggaran Dasar; Commissioners based on the provisions of the Articles
of Association;
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 283
Page 286
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
5. Memberikan laporan tugas pengawasan pada Laporan 5. Submitting a supervisory report in the Annual Report
Tahunan (termasuk Laporan Tata Kelola Perusahaan yang (including the Good Corporate Governance Report) and
Baik) dan untuk menilai serta menyetujui Laporan Tahunan; assessing and approving the Annual Report;
6. Memastikan bahwa Direksi Perseroan telah menindaklanjuti 6. Ensuring that the Company’s Board of Directors has followed
temuan audit dan memberikan rekomendasi kepada satuan up on audit findings and provided recommendations to
kerja audit internal Perseroan, auditor eksternal, hasil the Company’s internal audit unit, external auditors, OJK
pengawasan OJK dan/atau hasil pengawasan otoritas lain; supervision results and/or other authority supervision results;
7. Melakukan penilaian kinerja Komite di Bawah 7. Conducting performance assessments of the Committees
Dewan Komisaris. under the Board of Commissioners.
Keputusan Direksi Selama Tahun 2025 yang Memerlukan Persetujuan Dewan Komisaris
Board of Directors’ Decisions During 2025 Requiring Approval from the Board of Commissioners
Dalam menjalankan fungsi pengawasan dan pemberian In performing its supervisory and advisory functions to the
nasihat kepada Direksi, Dewan Komisaris turut berperan Board of Directors, the Board of Commissioners also plays a
dalam memberikan persetujuan terhadap keputusan- role in approving strategic decisions that have the potential
keputusan strategis yang berpotensi berdampak signifikan to significantly impact the Company’s business activities and
terhadap kegiatan usaha maupun posisi keuangan Perseroan. financial position. This approval is a form of implementing
Persetujuan ini merupakan bentuk implementasi prinsip the principle of prudence and collegial responsibility in good
kehati-hatian serta tanggung jawab kolegial dalam tata kelola corporate governance.
perusahaan yang baik.
Berikut ini adalah daftar keputusan Direksi yang wajib The following is a list of Board of Directors’ decisions that
memperoleh persetujuan terlebih dahulu dari Dewan Komisaris: must obtain prior approval from the Board of Commissioners:
1. Membeli atau memperoleh dengan cara apapun, menjual 1. Purchasing or acquiring in any manner, selling, or otherwise
atau dengan cara lain mengalihkan barang tidak bergerak, transferring immovable property, including land rights, if the
termasuk hak atas tanah, apabila pembelian, penjualan atau purchase, sale, or transfer exceeds the amount determined
peralihan tersebut melebihi jumlah yang ditetapkan oleh by the Board of Commissioners Meeting;
Rapat Dewan Komisaris;
2. Menerima pinjaman uang dari siapapun, apabila jumlah dan 2. Accepting loans from anyone, if the amount and term of
jangka waktu pinjaman tersebut melebihi jumlah dan jangka the loan exceed the amount and term determined by the
waktu yang ditetapkan oleh Rapat Dewan Komisaris (tidak Board of Commissioners Meeting (excluding withdrawing
termasuk mengambil uang Perseroan di bank); the Company’s money from the bank);
3. Memberi pinjaman uang atau mengalihkan piutang 3. Granting loans or transferring the Company’s receivables
Perseroan kepada siapapun, kecuali untuk kegiatan usaha to anyone, except for the Company’s day-to-day business
sehari-hari Perseroan, dan/atau apabila jumlah dan jangka activities, and/or if the amount and term of the loan or
waktu pinjaman atau piutang tersebut melebihi jumlah dan receivables exceed the amount and term determined by
jangka waktu yang ditetapkan oleh Rapat Dewan Komisaris; the Board of Commissioners Meeting;
4. Memberi jaminan atau penggantian kerugian atas hutang 4. Providing guarantees or compensation for debts for the
untuk kepentingan seseorang, badan hukum atau benefit of a person, legal entity or company, if the amount
perseroan, apabila jumlah dan jangka waktu jaminan atau and term of the guarantee or compensation exceed the
ganti rugi tersebut melebihi jumlah yang ditetapkan oleh amount determined by the Board of Commissioners Meeting;
Rapat Dewan Komisaris;
5. Mengagunkan harta kekayaan Perseroan dengan cara 5. Pledging the Company’s assets in any manner, if the
apapun, apabila jumlah dan jangka waktu agunan tersebut amount and term of the pledge exceed the amount and
melebihi jumlah dan jangka waktu yang ditetapkan oleh term determined by the Board of Commissioners Meeting;
Rapat Dewan Komisaris;
284 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 287
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
6. Mendirikan perseroan baru atau turut serta dalam perseroan 6. Establishing a new company or participating in another
lain, atau meningkatkan atau melepaskan penyertaan company, or increasing or releasing capital participation
modal atau mengalihkan atau melepaskan hak atas or transferring or releasing rights to companies, including
perusahaanperusahaan, termasuk tetapi tidak terbatas but not limited to actions to transfer or not use pre-emptive
tindakan mengalihkan atau tidak menggunakan hak rights to take or purchase shares, both domestically and
terlebih dahulu untuk mengambil atau membeli saham (pre- abroad, if the amount of participation, or increase or release
emptive right), baik di dalam maupun di luar negeri, apabila of capital participation, or transfer or release of rights over
jumlah penyertaan, atau peningkatan atau pelepasan these companies exceeds the amount determined by the
penyertaan modal, atau pengalihan atau pelepasan hak Board of Commissioners Meeting;
atas perusahaan-perusahaan tersebut melebihi jumlah
yang ditetapkan oleh Rapat Dewan Komisaris;
7. Membuat perjanjian sewa barang bergerak atau barang 7. Enter into agreements for the lease of movable or immovable
tidak bergerak (termasuk operating dan finance lease property (including operating and finance lease agreements),
agreement), kecuali untuk kegiatan usaha sehari-hari except for the Company’s daily business activities, if the
Perseroan, apabila jumlah dan jangka waktu sewa tersebut amount and term of the lease exceed the amount and
melebihi jumlah dan jangka waktu yang ditetapkan oleh term determined by the Board of Commissioners Meeting;
Rapat Dewan Komisaris;
8. Membuat atau mengakhiri atau membatalkan perjanjian 8. Entering into, terminating, or cancelling management
manajemen (management agreement) dan/atau perjanjian agreements and/or agreements concerning intellectual
mengenai hak atas kepemilikan intelektual (intellectal property rights, including but not limited to technical license
property rights), termasuk tetapi tidak terbatas perjanjian agreements, license agreements, and agency agreements;
bantuan teknik (technical license agreement), perjanjian
lisensi (license agreement) dan perjanjian keagenan
(agency agreement);
9. Penetapan rencana kerja dan anggaran tahunan Perseroan. 9. Determining the Company’s annual work plan and budget.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 285
Page 288
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Komisaris Independen
Independent Commissioners
Komposisi dan Jumlah Komisaris Independen
Composition and Number of Independent Commissioners
Komisaris Independen adalah anggota Dewan Komisaris yang Independent Commissioners are members of the Board of
berasal dari luar Perseroan serta tidak memiliki hubungan Commissioners who come from outside the Company and
keuangan, kepengurusan, kepemilikan saham, dan/atau have no financial, management, share ownership, and/or family
hubungan keluarga dengan pemegang saham utama, anggota relationships with majority shareholders, members of the Board
Direksi, maupun anggota Dewan Komisaris lainnya. Keberadaan of Directors, or other members of the Board of Commissioners.
Komisaris Independen dimaksudkan untuk memastikan The existence of Independent Commissioners is intended to
terlaksananya fungsi pengawasan yang objektif dan bebas ensure the implementation of objective supervision functions
dari potensi benturan kepentingan. that are free from potential conflicts of interest.
Perseroan senantiasa menjamin bahwa Komisaris Independen The Company always ensures that the Independent
yang menjabat memiliki latar belakang profesional, kompetensi, Commissioners in office have a professional background,
dan integritas tinggi untuk mendukung pelaksanaan prinsip- competence, and high integrity to support the implementation of
prinsip tata kelola yang baik. Para Komisaris Independen good governance principles. The Independent Commissioners
telah menyatakan komitmen untuk melaksanakan tugas dan have stated their commitment to do their duties and
tanggung jawab secara mandiri, tanpa intervensi atau pengaruh responsibilities independently, without intervention or influence
dari pihak manapun. from any party.
Per 31 Desember 2025, komposisi Dewan Komisaris Perseroan As of December 31, 2025, the composition of the Company’s
terdiri dari 4 (empat) anggota, dengan 2 (dua) di antaranya Board of Commissioners consists of 4 (four) members, 2 (two)
merupakan Komisaris Independen, atau setara dengan 50% of whom are Independent Commissioners, or equivalent to
dari total anggota Dewan Komisaris. Komposisi ini telah 50% of the total members of the Board of Commissioners. This
memenuhi ketentuan minimum sebagaimana diatur dalam composition meets the minimum requirements as stipulated in
ASEAN Corporate Governance Scorecard, yang mensyaratkan the ASEAN Corporate Governance Scorecard, which requires
proporsi Komisaris Independen paling sedikit 50% dari total that Independent Commissioners constitute at least 50% of the
anggota Dewan Komisaris. total members of the Board of Commissioners.
Susunan Komisaris Independen Perseroan yang menjabat per The composition of the Company’s Independent Commissioners
31 Desember 2025 adalah sebagai berikut: as of December 31, 2025, is as follows:
Nama Jabatan Dasar Pengangkatan Periode Jabatan
No.
Name Position Basis of Appointment Term of Office
1. R. Nunu Soetjahja Noegroho Komisaris Independen 19 April 2024 – RUPST 2026 Ke-3
Independent Commissioner April 19, 2024 – 2026 AGMS 3rd
2. Margono Tanuwijaya Komisaris Independen 21 April 2025 – RUPST 2026 Ke-1
Independent Commissioner April 21, 2025 – 2026 AGMS 1st
Penunjukan Komisaris Independen Perseroan telah The appointment of the Company’s Independent Commissioners
dilaksanakan sesuai dengan ketentuan POJK No. 48 Tahun has been done in accordance with the provisions of POJK No.
2024 (”POJK 48/2024”) tentang Tata Kelola yang Baik Bagi 48 of 2024 (“POJK 48/2024”) concerning Good Governance for
Lembaga Pembiayaan, Perusahaan Modal Ventura, Lembaga Financing Institutions, Venture Capital Companies, Microfinance
286 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 289
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Keuangan Mikro, dan Lembaga Jasa Keuangan Lainnya serta Institutions, and Financial Services Institutions and Others, as
POJK 33/2014 tentang Direksi dan Dewan Komisaris Emiten well as POJK 33/2014 concerning the Board of Directors and
atau Perusahaan Publik. Board of Commissioners of Issuers or Public Companies.
Masa Jabatan
Term of Office
Berdasarkan ketentuan Pedoman Dewan Komisaris, Dewan Based on the provisions of the Board of Commissioners
Komisaris diangkat berdasarkan RUPS, untuk masa jabatan Guidelines, the Board of Commissioners is appointed by the
terhitung sejak keputusan RUPS atas penunjukan dirinya hingga GMS for a term of office starting from the date of the GMS
penutupan RUPS Tahunan yang ke-dua sejak tanggal tersebut. resolution appointing them until the closing of the second
Anggota Dewan Komisaris yang masa jabatannya telah berakhir Annual GMS thereafter. Members of the Board of Commissioners
dapat ditunjuk kembali oleh RUPS. whose terms of office have expired may be reappointed by
the GMS.
Kriteria Penentuan Komisaris Independen
Criteria for Determining Independent Commissioners
Dalam rangka memastikan kepatuhan terhadap ketentuan To ensure compliance with applicable laws and regulations, the
peraturan perundang-undangan yang berlaku, Perseroan Company confirms that each Independent Commissioner has
memastikan bahwa setiap Komisaris Independen telah met all the criteria and individual qualifications as stipulated
memenuhi seluruh kriteria dan kualifikasi individual sebagaimana in POJK 33/2014, which include:
diatur dalam POJK 33/2014, yang meliputi antara lain:
Komisaris Independen
Kriteria Independensi Independent Commissioner
No.
Independence Criteria R. Nunu Soetjahja Margono
Noegroho Tanuwijaya
1. Bukan merupakan orang yang bekerja atau mempunyai wewenang dan tanggung
jawab untuk merencanakan, memimpin, mengendalikan, atau mengawasi kegiatan
Emiten atau Perusahaan Publik tersebut dalam waktu 6 (enam) bulan terakhir, kecuali
untuk pengangkatan kembali sebagai Komisaris Independen Emiten atau Perusahaan
Publik pada periode berikutnya.
Not an individual who works for or has the authority and responsibility to plan, lead,
control, or supervise the activities of the Issuer or Public Company within the last 6
(six) months, except for reappointment as an Independent Commissioner of the Issuer
or Public Company for the next term.
2. Tidak mempunyai saham baik langsung maupun tidak langsung pada Emiten atau
Perusahaan Publik tersebut.
Does not hold any shares, either directly or indirectly, in the Issuer or Public Company.
3. Tidak mempunyai hubungan afiliasi dengan Emiten atau Perusahaan Publik, anggota
Dewan Komisaris, anggota Direksi, atau pemegang saham utama Emiten atau
Perusahaan Publik tersebut.
Has no affiliation with the Issuer or Public Company, members of the Board of
Commissioners, members of the Board of Directors, or major shareholders of the
Issuer or Public Company.
4. Tidak mempunyai hubungan usaha baik langsung maupun tidak langsung yang
berkaitan dengan kegiatan usaha Emiten atau Perusahaan Publik tersebut.
Has no direct or indirect business relationship related to the business activities of the
Issuer or Public Company.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 287
Page 290
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Pernyataan Independensi Komisaris Independen
Statement of Independence of Independent Commissioners
Sebagai wujud komitmen terhadap penerapan prinsip As a manifestation of their commitment to the application of the
independensi dalam tata kelola perusahaan yang baik, Bapak principle of independence in good corporate governance, Mr.
R. Nunu Soetjahja Noegroho dan Bapak Margono Tanuwijaya R. Nunu Soetjahja Noegroho and Mr. Margono Tanuwijaya, as
selaku Komisaris Independen Perseroan telah menyatakan Independent Commissioners of the Company, have stated that
bahwa keduanya tidak memiliki hubungan afiliasi dalam bentuk neither of them has any affiliation with members of the Board of
apa pun dengan anggota Direksi, anggota Dewan Komisaris, Directors, members of the Board of Commissioners, members
anggota Dewan Pengawas Syariah (DPS), maupun pemegang of the Sharia Supervisory Board (DPS/SSB), or shareholders of
saham Perseroan. Selain itu, keduanya tidak pernah menjabat the Company. Furthermore, neither of them has ever served or
atau memiliki posisi strategis sebagai anggota Direksi, anggota held a strategic position as a member of the Board of Directors,
Dewan Komisaris, anggota DPS, atau jabatan satu tingkat di member of the Board of Commissioners, member of the Sharia
bawah Direksi pada Perseroan maupun pada entitas yang Supervisory Board, or a position one level below the Board of
memiliki hubungan afiliasi dengan Perseroan, sesuai dengan Directors at the Company or at entities that have an affiliation
ketentuan peraturan perundang-undangan yang berlaku. with the Company, in accordance with the provisions of the
applicable laws and regulations.
Penilaian Kinerja Komite-Komite di bawah Dewan Komisaris
Performance Assessment of Committees under the Board of Commissioners
Prosedur Penilaian Assessment Procedures
Sepanjang tahun 2025, pelaksanaan tugas dan fungsi Throughout 2025, the Board of Commissioners carried
pengawasan Dewan Komisaris telah berjalan efektif dengan out its supervisory duties and functions effectively with the
dibantu oleh sejumlah komite pendukung di bawahnya, yaitu assistance of a number of supporting committees, namely
Komite Audit, Komite Nominasi dan Remunerasi, serta Komite the Audit Committee, the Nomination and Remuneration
Pemantau Risiko. Dewan Komisaris mengukur kinerja ketiga Committee, and the Risk Monitoring Committee. The Board
komite tersebut sesuai dengan prosedur dan standar penilaian of Commissioners measures the performance of these three
yang telah ditetapkan bersama di awal tahun, serta juga committees in accordance with the assessment procedures
mengacu pada kelancaran pelaksanaan tugas dan tanggung and standards established at the beginning of the year, as
jawab setiap komite sesuai dengan yang tercantum dalam well as referring to the proper implementation of the duties
pedoman kerja masing-masing komite. and responsibilities of each committee as stated in the work
guidelines of each committee.
Indikator Penilaian Assessment Indicators
Kriteria penilaian yang digunakan Dewan Komisaris dalam The assessment criteria used by the Board of Commissioners
mengevaluasi kinerja komite-komite tersebut setidaknya in evaluating the performance of these committees include, at
meliputi kontribusi komite di dalam proses pengambilan a minimum, the contribution of the committees in the decision-
keputusan dan pemberian rekomendasi Dewan Komisaris making process and the provision of recommendations
terhadap Direksi, efektivitas pelaksanaan tugas dan tanggung by the Board of Commissioners to the Board of Directors,
jawab yang diberikan oleh Dewan Komisaris kepada masing- the effectiveness of the implementation of the duties and
masing komite, pemenuhan aspek kompetensi setiap anggota responsibilities assigned by the Board of Commissioners to
komite, dan pelaksanaan rapat komite sesuai ketentuan internal each committee, the fulfillment of the competency aspects of
yang berlaku. each committee member, and the implementation of committee
meetings in accordance with applicable internal regulations.
288 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 291
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Hasil Penilaian Assessment Results
A. Komite Audit A. Audit Committee
Sepanjang tahun 2025, Komite Audit telah melaksanakan Throughout 2025, the Audit Committee has optimally
perannya secara optimal dalam membantu Dewan Komisaris implemented its role in assisting the Board of Commissioners’
menjalankan fungsi pengawasan terhadap pengelolaan in carrying out its supervisory function over the management
Perseroan. Komite Audit secara konsisten memberikan of the Company. The Audit Committee has consistently
masukan dan rekomendasi yang konstruktif atas hasil audit provided constructive input and recommendations
internal, temuan kepatuhan, serta isu-isu operasional yang on the results of internal audits, compliance findings,
memerlukan perhatian khusus dari manajemen. and operational issues that require special attention
from management.
Dewan Komisaris menilai bahwa Komite Audit telah The Board of Commissioners assessed that the Audit
menunjukkan kinerja yang efektif dalam mendukung Committee had demonstrated effective performance in
peningkatan kualitas pelaporan keuangan, penguatan supporting the improvement of financial reporting quality,
sistem pengendalian internal, serta dalam memastikan strengthening internal control systems, and ensuring the
terlaksananya audit internal dan eksternal secara implementation of independent and objective internal and
independen dan objektif. Seluruh anggota Komite Audit external audits. All members of the Audit Committee were
juga tercatat aktif mengikuti rapat dan diskusi strategis, also noted to have actively participated in meetings and
baik di tingkat komite maupun bersama Dewan Komisaris. strategic discussions, both at the committee level and with
the Board of Commissioners.
Rincian lebih lanjut mengenai kegiatan, frekuensi rapat, dan Further details regarding the activities, meeting frequency,
capaian kinerja Komite Audit selama tahun 2025 disajikan and performance achievements of the Audit Committee
dalam bagian tersendiri pada Laporan Tahunan ini. during 2025 are presented in a separate section of this
Annual Report.
B. Komite Nominasi dan Remunerasi B. Nomination and Remuneration Committee
Selama tahun 2025, Komite Nominasi dan Remunerasi During 2025, the Nomination and Remuneration
telah berperan aktif dalam memberikan dukungan kepada Committee has played an active role in supporting the
Dewan Komisaris, khususnya dalam proses penyusunan Board of Commissioners, particularly in the process of
rekomendasi atas calon anggota Dewan Komisaris dan preparing recommendations for candidates for the Board
Direksi, serta dalam perumusan struktur dan besaran of Commissioners and Board of Directors, as well as in
remunerasi yang selaras dengan kinerja dan tanggung formulating a remuneration structure and amount that
jawab masing-masing jabatan. is in line with the performance and responsibilities of
each position.
Dewan Komisaris menilai bahwa Komite Nominasi dan The Board of Commissioners considers that the Nomination
Remunerasi telah menunjukkan dedikasi dan partisipasi and Remuneration Committee has demonstrated optimal
yang optimal, baik melalui kehadiran dalam setiap rapat dedication and participation, both through its attendance
internal komite maupun dalam rapat gabungan bersama at every internal committee meeting and at joint meetings
Dewan Komisaris. with the Board of Commissioners.
Informasi lebih rinci mengenai pelaksanaan rapat serta More detailed information regarding the implementation of
laporan atas pelaksanaan tugas dan tanggung jawab meetings and reports on the implementation of the duties
Komite Nominasi dan Remunerasi selama tahun 2025 and responsibilities of the Nomination and Remuneration
dapat ditemukan pada bagian tersendiri dalam Laporan Committee during 2025 is available in a separate section
Tahunan ini. of this Annual Report.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 289
Page 292
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
C. Komite Pemantau Risiko C. Risk Monitoring Committee
Sepanjang tahun 2025, Komite Pemantau Risiko telah Throughout 2025, the Risk Monitoring Committee has
menjalankan perannya secara efektif dalam membantu effectively carried out its role in assisting the Board of
Dewan Komisaris mengawasi penerapan fungsi manajemen Commissioners in supervising the implementation of risk
risiko di Perseroan, khususnya dalam memastikan management functions in the Company, particularly in
penerapan prinsip GCG pada seluruh aspek kegiatan usaha, ensuring the application of GCG principles in all aspects of
serta tersedianya sistem manajemen risiko yang memadai. business activities, as well as the availability of an adequate
risk management system.
Komite Pemantau Risiko juga telah menunjukkan partisipasi The Risk Monitoring Committee also actively participated in
aktif dalam seluruh rapat internal komite maupun rapat all internal committee meetings and joint meetings with the
bersama Dewan Komisaris selama tahun pelaporan 2025. Board of Commissioners during the 2025 reporting year.
Uraian lebih lanjut mengenai pelaksanaan rapat serta Further details regarding the conduct of meetings and
laporan atas pelaksanaan tugas dan tanggung jawab reports on the performance of duties and responsibilities of
Komite Pemantau Risiko selama tahun 2025 disajikan the Risk Monitoring Committee during 2025 are presented
secara terpisah dalam Laporan Tahunan ini. separately in this Annual Report.
290 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 293
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Direksi Direksi merupakan organ utama dalam struktur tata kelola
Perseroan yang bertanggung jawab penuh atas perencanaan,
Board of Directors pengelolaan, dan pengurusan seluruh kegiatan Perseroan,
untuk memastikan tercapainya tujuan dan kepentingan
Perseroan. Selain melaksanakan fungsi manajerial, Direksi juga
memiliki wewenang resmi untuk mewakili Perseroan, baik di
dalam maupun di luar pengadilan, sebagaimana diatur dalam
Anggaran Dasar Perseroan.
The Board of Directors is the main governing body in the Company's
governance structure, fully responsible for planning, managing, and
administering all of the Company's activities to ensure the achievement
of the Company's objectives and interests. In addition to performing
managerial functions, the Board of Directors also has the official authority
to represent the Company, both in and out of court, as stipulated in the
Company's Articles of Association.
Pedoman Kerja Direksi
Board of Directors Work Guidelines
Dalam menjalankan tugas dan tanggung jawabnya, setiap In carrying out their duties and responsibilities, each member
anggota Direksi wajib berpedoman pada Pedoman Kerja of the Board of Directors is required to adhere to the Board
Direksi dengan perubahan terakhir diterapkan pada tanggal of Directors’ Work Guidelines, with the latest amendments
20 Desember 2017. Pedoman ini disusun untuk memastikan implemented on December 20, 2017. These guidelines are
seluruh aktivitas Direksi sejalan dengan Anggaran Dasar designed to ensure that all activities of the Board of Directors
Perseroan, Undang-Undang Perseroan Terbatas, serta peraturan are in line with the Company’s Articles of Association, the
perundang-undangan terkait sekaligus mendukung penerapan Limited Liability Company Law, and related laws and regulations,
prinsip-prinsip GCG. while also supporting the implementation of GCG principles.
Tugas, Wewenang, dan Tanggung Jawab
Duties, Authorities, and Responsibilities
Tugas Direksi Duties of the Board of Directors
Dalam melaksanakan fungsi pengurusan, setiap anggota Direksi In performing their management functions, each member of the
wajib bertindak dengan itikad baik, penuh tanggung jawab, dan Board of Directors must act in good faith, with full responsibility,
keputusan yang bijaksana untuk kepentingan Perseroan, sambil and make prudent decisions for the benefit of the Company,
memperhatikan kepentingan seluruh pemangku kepentingan. while taking into account the interests of all stakeholders.
Berdasarkan ketentuan Piagam Direksi dan Anggaran Dasar Based on the provisions of the Board of Directors Charter
Perseroan, ruang lingkup tugas dan tanggung jawab Direksi and the Company’s Articles of Association, the scope of the
secara kolegial mencakup hal-hal berikut: duties and responsibilities of the Board of Directors collectively
includes the following:
1. Menyusun visi, misi, dan nilai Perseroan serta rencana 1. Formulating the Company’s vision, mission, and values as
strategis dalam bentuk rencana korporasi (corporate plan) well as strategic plans in the form of a corporate plan and
dan rencana bisnis (business plan); business plan;
2. Menetapkan struktur organisasi Perseroan (termasuk fungsi 2. Establishing the Company’s organizational structure
kepatuhan), lengkap dengan rincian tugas setiap divisi dan (including compliance functions), complete with details of
unit usaha; the duties of each division and business unit;
3. Mengendalikan dan mengembangkan sumber daya yang 3. Controlling and developing the Company’s resources
dimiliki Perseroan secara efektif dan efisien; effectively and efficiently;
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 291
Page 294
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
4. Membentuk sistem pengendalian internal dan manajemen 4. Establishing the Company’s internal control and risk
risiko Perseroan; management systems;
5. Melaksanakan tanggung jawab sosial dan lingkungan 5. Performing the Company’s social and environmental
Perseroan; responsibilities;
6. Memelihara daftar pemegang saham dan daftar pemegang 6. Maintaining the Company’s shareholder register and special
saham khusus Perseroan; shareholder register;
7. Menyusun dan menyediakan laporan keuangan dan laporan 7. Preparing and providing the Company’s financial reports
tahunan Perseroan; and annual reports;
8. Menyelenggarakan RUPS Tahunan dan Luar Biasa sesuai 8. Organizing Annual and Extraordinary General Meetings
ketentuan Anggaran Dasar; of Shareholders in accordance with the provisions of the
Articles of Association;
9. Mematuhi seluruh peraturan yang berlaku, Anggaran Dasar, 9. Complying with all applicable regulations, the Articles of
dan kebijakan internal Perseroan lainnya yang terkait Association, and other internal policies of the Company
dengan tugasnya; dan related to its duties; and
10. M e n g e l o l a Pe r s e r o a n s e s u a i w e w e n a n g d a n 10. Managing the Company in accordance with its authority
tanggung jawabnya. and responsibilities.
Wewenang Direksi Authority of the Board of Directors
Direksi memiliki kewenangan untuk mengambil tindakan The Board of Directors has the authority to take management
pengurusan atas Perseroan sesuai ketentuan Anggaran Dasar actions on behalf of the Company in accordance with the
Perseroan, yang meliputi antara lain hal-hal berikut: provisions of the Company’s Articles of Association, which
1. Mewakili dan mengikat Perseroan dengan pihak lain; include the following:
1. Representing and binding the Company with other parties;
2. Menunjuk satu atau lebih orang sebagai wakil atau kuasa 2. Appointing one or more persons as representatives or
untuk melakukan tindakan tertentu berdasarkan surat kuasa; proxies to perform certain actions based on a power of
attorney;
3. Mengatur dan mengembangkan sumber daya manusia 3. Managing and developing human resources, including
termasuk pengangkatan dan pemberhentian karyawan, the appointment and dismissal of employees, determining
penetapan gaji, pensiun atau jaminan hari tua dan salaries, pensions or retirement benefits and other
remunerasi lain bagi karyawan Perseron berdasarkan remuneration for Company employees in accordance with
peraturan perundang-undangan yang berlaku dan/atau applicable laws and regulations and/or GMS resolutions.
keputusan RUPS.
Tanggung Jawab Direksi Responsibilities of the Board of Directors
Direksi wajib menyampaikan rencana kerja tahunan dan The Board of Directors is required to submit an annual work
rencana keuangan untuk tahun buku yang akan datang kepada plan and financial plan for the coming fiscal year to the Board
Dewan Komisaris sebelum berakhirnya tahun buku berjalan, of Commissioners before the end of the current fiscal year
untuk diperiksa dan disetujui. Selain itu, Direksi bertanggung for review and approval. In addition, the Board of Directors
jawab menyerahkan laporan tahunan Perseroan yang telah is responsible for submitting the Company’s annual report,
disetujui Dewan Komisaris kepada RUPS Tahunan, selambat- which has been approved by the Board of Commissioners, to
lambatnya 6 (enam) bulan setelah berakhirnya tahun buku. the Annual GMS, no later than 6 (six) months after the end of
the fiscal year.
Pembagian Tugas dan Tanggung Jawab Masing-masing Direksi
Division of Duties and Responsibilities of Each Member of the Board of Directors
Direksi bertugas dan bertanggung jawab secara tanggung The Board of Directors has joint and several liability, where each
renteng, dimana setiap anggota Direksi melakukan tugasnya member of the Board of Directors performs their respective
masing-masing sesuai dengan bidang keahlian dan pengalaman duties in accordance with their respective fields of expertise
profesional masing-masing agar pengelolaan Perseroan dapat and professional experience so that the management of the
berjalan lebih efektif dan efisien. Company can operate more effectively and efficiently.
292 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 295
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Informasi lebih rinci tentang pembagian tugas masing masing More detailed information on the division of duties among the
Direksi diuraikan pada tabel berikut ini: Board of Directors is outlined in the following table:
Nama Jabatan Ruang Lingkup dan Tanggung Jawab
Name Position Scope and Responsibilities
Siswadi Presiden Direktur • Compliance and Standardization
President Director • Internal Audit
• Corporate Secretary, Legal & Litigation
• Corporate Planning and Communication
• Anti Fraud Management
Indra Gunawan Direktur Information Technology, Business • Sharia Financing Marketing
Development, Corporate Planning, Risk, Customer • Information Technology
Relation Management, dan Digital • Customer Relationship Management & Digital
Director of Information Technology, Business • Risk Management
Development, Corporate Planning, Risk, Customer • Business & Process Development
Relationship Management, and Digital
Setia Budi Direktur Operation • Used Motorcycle Financing Marketing
Operation Director • Microfinancing
• Operation:
ɥ Credit, Collateral, Insurance, & Fiducia
ɥ Collection, Remedial & Recovery
ɥ Network & Inventory Management
ɥ Regional Management
Sri Harjati Direktur Human Capital, General Support, Corporate • Multi Purposed Financing
Communication, EHSSR & Sustainability • Human Capital
Human Capital, General Support, Corporate • General Service, Security, & Building Management
Communication, EHSSR & Sustainability Director • EHSSR & Sustainability Management
Valentina Chai Wei Li Direktur Finance • Finance and Treasury
Finance Director • Budget, Accounting & Tax
Daniel Hartono Direktur Marketing New Motorcycle • New Motorcycle Financing
New Motorcycle Marketing Director • Marketing Communication & Control
Masa Jabatan, Prosedur Penunjukan dan Pengangkatan Direksi
Term of Office, Procedures for Appointment and Removal of Directors
Masa jabatan setiap anggota Direksi ditetapkan selama 2 (dua) The term of office for each member of the Board of Directors is
tahun, terhitung sejak tanggal pengangkatan hingga penutupan set at 2 (two) years, starting from the date of appointment until the
RUPS Tahunan kedua setelah tanggal pengangkatan tersebut. closing of the second Annual General Meeting of Shareholders
Sesuai dengan ketentuan yang tercantum dalam Pedoman after the date of appointment. In accordance with the provisions
Kerja Direksi, masa jabatan anggota Direksi berakhir secara set forth in the Board of Directors’ Work Guidelines, the term of
otomatis apabila terjadi kondisi-kondisi yang telah ditetapkan office of a member of the Board of Directors shall automatically
sebagai berikut: end if the following conditions occur:
1. Mengajukan permohonan pengunduran diri; 1. Submitting a resignation request;
2. Tidak lagi memenuhi persyaratan perundang-undangan; 2. No longer meeting the legal requirements;
3. Meninggal dunia; dan/atau 3. Passed away; and/or
4. Diberhentikan berdasarkan keputusan RUPS. 4. Being dismissed based on a GMS decision.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 293
Page 296
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Selain mengacu pada kriteria yang telah ditetapkan, RUPS juga In addition to referring to the established criteria, the GMS also
memiliki wewenang untuk memberhentikan anggota Direksi has the authority to dismiss a member of the Board of Directors
sewaktu-waktu dengan alasan tertentu, setelah anggota Direksi at any time for certain reasons, after the member of the Board of
yang bersangkutan diberikan kesempatan untuk membela diri Directors concerned has been given the opportunity to defend
dalam RUPS tersebut. Anggota Direksi yang masa jabatannya themselves at the GMS. Members of the Board of Directors
telah berakhir dapat diangkat kembali sesuai dengan ketentuan whose terms of office have expired may be reappointed in
yang berlaku. accordance with applicable regulations.
Susunan, Jumlah, dan Komposisi Anggota Direksi Tahun 2025
Structure, Number, and Composition of Board of Directors Members in 2025
Sepanjang tahun 2025, susunan Direksi Perseroan tidak Throughout 2025, the composition of the Company’s Board
mengalami perubahan sehingga tetap dengan komposisi of Directors has no change, as follows:
sebagai berikut:
1 Januari 2025-31 Desember 2025
January 1, 2025-December 31, 2025
Nama Jabatan Dasar Pengangkatan Periode Jabatan
Name Position Basis of Appointment Term of Office
Siswadi Presiden Direktur Akta Pernyataan Keputusan Rapat Nomor 01 19 April 2024-RUPST 2026 (Ke-1)
President Director Tanggal 02 Mei 2024 April 19, 2024-2026 AGMS (1st)
Deed of the Board of Directors' Meeting No. 01
dated May 2, 2024
Indra Gunawan Direktur Akta Pernyataan Keputusan Rapat Nomor 01 19 April 2024-RUPST 2026 (Ke-6)
Director Tanggal 02 Mei 2024 April 19, 2024-2026 AGMS (6th)
Deed of the Board of Directors' Meeting No. 01
dated May 2, 2024
Setia Budi Direktur Akta Pernyataan Keputusan Rapat Nomor 01 19 April 2024-RUPST 2026 (Ke-4)
Director Tanggal 02 Mei 2024 April 19, 2024-2026 AGMS (4th)
Deed of the Board of Directors' Meeting No. 01
dated May 2, 2024
Sri Harjati Direktur Akta Pernyataan Keputusan Rapat Nomor 01 19 April 2024-RUPST 2026 (Ke-3)
Director Tanggal 02 Mei 2024 April 19, 2024-2026 AGMS (3rd)
Deed of the Board of Directors' Meeting No. 01
dated May 2, 2024
Valentina Chai Wei Li Direktur Akta Pernyataan Keputusan Rapat Nomor 01 19 April 2024-RUPST 2026 (Ke-2)
Director Tanggal 02 Mei 2024 April 19, 2024-2026 AGMS (2nd)
Deed of the Board of Directors' Meeting No. 01
dated May 2, 2024
Daniel Hartono Direktur Akta Pernyataan Keputusan Rapat Nomor 01 19 April 2024-RUPST 2026 (Ke-2)
Director Tanggal 02 Mei 2024 April 19, 2024-2026 AGMS (2nd)
Deed of the Board of Directors' Meeting No. 01
dated May 2, 2024
294 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 297
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Penilaian Uji Kemampuan dan Kepatutan Direksi
Assessment of the Board of Directors’ Fit and Proper Test
Perseroan memastikan seluruh anggota Direksi yang menjabat The Company ensures that all members of the Board of
telah memenuhi seluruh persyaratan dan lulus uji kepatutan Directors in office have met all requirements and passed the
dan kelayakan (fit and proper test) yang diselenggarakan oleh fit and proper test conducted by the OJK, as stipulated in POJK
OJK, sebagaimana yang ditentukan dalam POJK 33/2014 dan 33/2014 and POJK 27/2016.
POJK 27/2016.
Informasi lebih lanjut mengenai hasil penilaian tersebut disajikan Further information regarding the results of the assessment is
pada tabel di bawah ini: presented in the table below:
Nama Jabatan Pelaksana Hasil Tanggal Efektif Berdasarkan Surat OJK
Name Position Organizer Result Effective Date Based on FSA Letter
Siswadi Presiden Direktur Otoritas Jasa Keuangan Lulus 19 Juli 2024
President Director Financial Services Authority Passed July 19, 2024
Indra Gunawan Direktur Otoritas Jasa Keuangan Lulus 28 Mei 2014
Director Financial Services Authority Passed May 28, 2014
Setia Budi Direktur Otoritas Jasa Keuangan Lulus 5 Juli 2019
Director Financial Services Authority Passed July 5, 2019
Sri Harjati Direktur Otoritas Jasa Keuangan Lulus 3 Agustus 2020
Director Financial Services Authority Passed August 3, 2020
Valentina Chai Wei Li Direktur Otoritas Jasa Keuangan Lulus 8 September 2023
Director Financial Services Authority Passed September 8, 2023
Daniel Hartono Direktur Otoritas Jasa Keuangan Lulus 8 September 2023
Director Financial Services Authority Passed September 8, 2023
Rangkap Jabatan Direksi
Concurrent Position of the Board of Directors
Pedoman Kerja Direksi menguraikan secara rinci ketentuan The Board of Directors’ Work Guidelines detail the provisions
mengenai larangan rangkap jabatan yang berlaku bagi anggota regarding the prohibition of concurrent positions applicable
Direksi baik di Emiten/Perusahaan Publik/perusahaan lain guna to members of the Board of Directors, whether in Issuers/
memastikan pelaksanaan tugas dan tanggung jawab Direksi Public Companies/other companies, to ensure that the duties
berjalan secara optimal, independen, serta bebas dari potensi and responsibilities of the Board of Directors are carried out
benturan kepentingan. Uraian ketentuan dimaksud adalah optimally, independently, and free from potential conflicts of
sebagai berikut: interest. The provisions in question are as follows:
1. Anggota Direksi dilarang merangkap jabatan sebagai: 1. Board members are prohibited from holding concurrent
positions as:
a. Anggota DPS pada Perseroan: a. Members of the Sharia Supervisory Board (DPS/SSB)
of the Company:
b. Anggota Direksi dan/atau Pejabat Eksekutif pada b. Members of the Board of Directors and/or Executive
perusahaan dan/atau lembaga lain; Officers in other companies and/or institutions;
c. Anggota Dewan Komisaris pada lebih dari 2 (dua) c. Members of the Board of Commissioners in more than
perusahaan dan/atau lembaga lain; 2 (two) companies and/or other institutions;
d. Jabatan lain yang dapat menimbulkan Benturan d. Other positions that may cause conflicts of interest in
Kepentingan dalam pelaksanaan tugas sebagai anggota the performance of duties as a member of the Board
Direksi; of Directors;
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 295
Page 298
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
e. Anggota Komite yang dibentuk oleh Dewan Komisaris, e. Members of committees formed by the Board of
baik Komite Audit, Komite Pemantau Risiko, dan Komite Commissioners, including the Audit Committee,
Nominasi dan Remunerasi; dan/atau Risk Monitoring Committee, and Nomination and
Remuneration Committee; and/or
f. Jabatan lain sesuai dengan ketentuan peraturan f. Other positions in accordance with the provisions of
perundang-undangan. applicable laws and regulations.
2. Ketentuan larangan rangkap jabatan bagi anggota Direksi 2. The prohibition on holding multiple positions for members of
tidak berlaku dalam hal sebagai berikut: the Board of Directors does not apply in the following cases:
a. Anggota Direksi bertanggung jawab terhadap a. Members of the Board of Directors are responsible for
pengawasan atas penyertaan Perseroan pada supervising the Company’s participation in subsidiaries,
perusahaan anak, dan dalam hal tersebut menjalankan and in this case perform functional duties as members of
tugas fungsional sebagai anggota Dewan Komisaris pada the Board of Commissioners in subsidiaries controlled
perusahaan anak yang dikendalikan oleh Perseroan; by the Company;
b. Anggota Direksi merupakan pengurus asosiasi, dan b. Members of the Board of Directors are administrators
dalam hal tersebut menjalankan tugas fungsional of an association, and in this case perform functional
sebagai anggota Dewan Komisaris pada perusahaan duties as members of the Board of Commissioners of
anak yang dikendalikan oleh asosiasi yang dimaksud; a subsidiary controlled by the association in question;
c. Anggota Direksi merupakan pengurus asosiasi, dan c. Members of the Board of Directors are administrators of
dalam kapasitas tersebut menjalankan tugas fungsional an association, and in that capacity perform functional
sebagai anggota Dewan Komisaris pada lembaga duties as members of the Board of Commissioners at
tertentu berdasarkan penunjukan dari Otoritas Jasa a certain institution based on an appointment from the
Keuangan (OJK); dan Financial Services Authority (OJK); and
d. Anggota Direksi menduduki jabatan pada organisasi d. Members of the Board of Directors hold positions in non-
atau lembaga nirlaba, sepanjang perangkapan profit organizations or institutions, as long as the dual
jabatan tersebut tidak menyebabkan kelalaian dalam positions do not cause negligence in the performance
pelaksanaan tugas dan wewenang sebagai anggota of their duties and authorities as members of the
Direksi Perseroan. Company’s Board of Directors.
3. Pelaksanaan tugas anggota Direksi dalam rangka 3. The performance of duties by members of the Board of
pengecualian terhadap ketentuan rangkap jabatan Directors in the context of an exception to the provisions
sebagaimana dimaksud dalam poin (2), wajib memenuhi on concurrent positions as referred to in point (2) must
ketentuan sebagai berikut: comply with the following requirements:
a. mendapatkan persetujuan dari Dewan Komisaris; dan/ a. obtain approval from the Board of Commissioners; and/
atau or
b. wajib dilaporkan kepada Dewan Komisaris. b. must be reported to the Board of Commissioners.
4. Anggota Direksi yang akan menduduki jabatan sebagaimana 4. Members of the Board of Directors who will hold the
dimaksud dalam poin nomor 2 huruf a dan d, wajib membuat positions referred to in point number 2 letters a and d must
pernyataan tertulis yang memuat komitmen untuk: make a written statement containing a commitment to:
a. Menjaga integritas; a. Maintaining integrity;
b. Menghindari segala bentuk Benturan Kepentingan; dan b. Avoiding any form of conflict of interest; and
c. Menghindari tindakan yang dapat merugikan Perseroan c. Avoiding actions that could harm the Company and/or
dan/atau menyebabkan Perseroan melanggar prinsip cause the Company to violate the principle of prudence,
kehati-hatian, selama yang bersangkutan menjabat for as long as the person concerned serves as a member
sebagai anggota Direksi. of the Board of Directors.
5. Anggota Direksi yang membawahkan fungsi kepatuhan tidak 5. Members of the Board of Directors who supervise
merangkap sebagai anggota Direksi yang membawahkan compliance functions may not concurrently serve as
fungsi pembiayaan, fungsi pemasaran, serta fungsi members of the Board of Directors who supervise financing,
keuangan dan akuntansi. marketing, and finance and accounting functions.
296 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 299
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Rincian rangkap jabatan Direksi Perseroan per 31 Desember Details of the concurrent position of the Company’s Board
2025 disajikan pada tabel berikut: of Directors as of December 31, 2025 are presented in the
following table:
Nama Jabatan Rangkap Jabatan Nama Perusahaan Bidang Usaha
Name Position Concurrent Positions Company Name Line of Business
Siswadi Presiden Direktur Presiden Komisaris PT Astra Kreasi Digital Perusahaan Teknologi
President Director President Commissioner Informasi
Information Technology
Company
Presiden Komisaris PT Astra Digital Arta Perusahaan Uang Elektronik
President Commissioner Electronic Money Company
Indra Gunawan Direktur Presiden Komisaris PT Sharia Multifinance Astra Perusahaan Pembiayaan
Director President Commissioner Syariah
Sharia Financing Company
Komisaris PT Astra Digital Arta Perusahaan Uang Elektronik
Commissioner Electronic Money Company
Komisaris PT Astra Integrasi Digital Perusahaan Jasa Informasi
Commissioner Information Services
Company
Ketua Komite Pengarah PT Federal International Perusahaan Pembiayaan
Teknologi Informasi Finance Financing Company
Chairman of the Information
Technology Steering
Committee
Ketua Komite Manajemen PT Federal International Perusahaan Pembiayaan
Risiko Finance Financing Company
Chairman of the Risk
Management Committee
Setia Budi Direktur Komisaris PT Sharia Multifinance Astra Perusahaan Pembiayaan
Director Commissioner Syariah
Sharia Financing Company
Anggota Komite Manajemen PT Federal International Perusahaan Pembiayaan
Risiko Finance Financing Company
Member of the Risk
Management Committee
Komisaris PT Astra Multi Finance Perusahaan Pembiayaan
Commissioner Financing Company
Sri Harjati Direktur Presiden Komisaris PT Astra Multi Finance Perusahaan Pembiayaan
Director President Commissioner Financing Company
Anggota Komite Nominasi PT Astra Multi Finance Perusahaan Pembiayaan
dan Remunerasi Financing Company
Member of the Nomination
and Remuneration
Committee
Komisaris PT Matra Graha Sarana Perusahaan Real Estat
Commissioner Real Estate Company
Valentina Chai Wei Li Direktur - - -
Director
Daniel Hartono Direktur - - -
Director
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 297
Page 300
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Kebijakan Pengelolaan Benturan Kepentingan Direksi
Board of Directors Conflict of Interest Management Policy
Perseroan menerapkan Kebijakan Pengelolaan Benturan The Company implements a Conflict-of-Interest Management
Kepentingan bagi Direksi yang menegaskan bahwa setiap Policy for the Board of Directors, which stipulates that each
anggota Direksi wajib menghindari segala bentuk hubungan atau member of the Board of Directors must avoid any form
kepentingan pribadi yang dapat memengaruhi independensi of personal relationship or interest that could affect their
dan penilaian profesional dalam pengambilan keputusan. independence and professional judgment in decision-making.
Apabila terdapat potensi benturan kepentingan, anggota Direksi If there is a potential conflict of interest, the Board member
yang bersangkutan wajib melakukan pengungkapan secara concerned must disclose it openly and refrain from involvement
terbuka serta menahan diri dari keterlibatan dalam proses in the decision-making process on the matter.
pengambilan keputusan atas hal tersebut.
Sepanjang tahun 2025, tidak terdapat kondisi maupun situasi Throughout 2025, there were no conditions or situations that
yang mengindikasikan adanya potensi benturan kepentingan indicated a potential conflict of interest in the Board of Directors’
dalam proses pengambilan keputusan oleh Direksi. decision-making process.
Transparansi Kepemilikan Saham Direksi
Transparency of Board of Directors’ Share Ownership
Direksi memiliki kewajiban untuk melaporkan kepemilikan saham The Board of Directors has an obligation to report its share
yang dimilikinya di Perseroan sebagai bagian dari penerapan ownership in the Company as part of the implementation
prinsip transparansi dan kepatuhan terhadap peraturan of the principles of transparency and compliance with laws
perundang-undangan. Informasi tersebut disampaikan dalam and regulations. This information is disclosed in the GCG
Laporan Penerapan GCG dengan ketentuan sebagai berikut: Implementation Report with the following provisions:
1. Kepemilikan sahamnya yang mencapai 50% (lima puluh 1. Share ownership reaching 50% (fifty percent) or more in
persen) atau lebih pada Perseroan atau pada perusahaan the Company or in other companies located domestically
lain yang berkedudukan di dalam dan di luar negeri; and abroad;
2. Hubungan keuangan dan hubungan keluarga dengan 2. Financial and family relationships with other members of
anggota Dewan Komisaris lain, anggota Direksi, the Board of Commissioners, members of the Board of
anggota Dewan Pengawas Syariah dan/atau pemegang Directors, members of the Sharia Supervisory Board and/
saham Perseroan. or shareholders of the Company.
Perseroan menetapkan bahwa kepemilikan saham oleh The Company stipulates that share ownership by members of
anggota Direksi semata-mata ditujukan sebagai bentuk the Board of Directors is solely intended as a form of long-term
investasi jangka panjang, bukan untuk kepentingan jangka investment, not for short-term interests. Each member of the
pendek. Setiap anggota Direksi wajib mematuhi Securities Board of Directors is required to comply with the Securities
Dealing Rules sebagaimana diatur dalam Kode Etik FIFGROUP, Dealing Rules as stipulated in the FIFGROUP Code of Conduct,
yang terus diperbarui dan tersedia secara terbuka di laman which is continuously updated and available publicly on the
resmi Perseroan. Company’s official website.
Sebagai bagian dari penerapan prinsip transparansi, kebijakan As part of the implementation of the principle of transparency,
Perseroan mengenai pengungkapan kepemilikan saham Direksi the Company’s policy on the disclosure of Directors’ share
telah diselaraskan dengan ketentuan peraturan perundang- ownership has been aligned with the provisions of applicable
undangan yang berlaku. Informasi kepemilikan saham laws and regulations. Information on the share ownership of
masing-masing anggota Direksi, baik di Perseroan maupun di each member of the Board of Directors, both in the Company
perusahaan lain, disajikan sebagai berikut: and in other companies, is presented as follows:
298 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 301
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Kepemilikan Saham
Share Ownership
Nama Jabatan
Name Position Perusahaan Pembiayaan/Perusahaan
Perseroan
Lainnya
Company
Financing Companies/Other Companies
Siswadi Presiden Direktur Tidak ada Tidak ada
President Director None None
Indra Gunawan Direktur Tidak ada Tidak ada
Director None None
Setia Budi Direktur Tidak ada Tidak ada
Director None None
Sri Harjati Direktur Tidak ada Tidak ada
Director None None
Valentina Chai Wei Li Direktur Tidak ada Tidak ada
Director None None
Daniel Hartono Direktur Tidak ada Tidak ada
Director None None
Kebijakan Pemberian Pinjaman bagi Direksi
Loan Policy for the Board of Directors
Perseroan menerapkan kebijakan pemberian pinjaman The Company implements a loan policy for Directors based on
bagi Direksi berdasarkan prinsip arm’s length basis, yang the arm’s length principle, which ensures that every transaction
memastikan bahwa setiap transaksi dilakukan dengan harga is conducted at a fair price and on terms that are reasonable
dan persyaratan yang wajar sebagaimana berlaku bagi for independent parties.
pihak independen.
Independensi Direksi
Independence of the Board of Directors
Direksi wajib menjalankan tugas dan tanggung jawabnya The Board of Directors is required to carry out its duties
dengan penuh itikad baik dan bertanggung jawab sesuai and responsibilities in good faith and with accountability
dengan bidang penugasan masing-masing. Dalam menjalankan in accordance with their respective areas of assignment.
tugasnya, Direksi menjunjung tinggi sikap integritas dan In performing their duties with due diligence, the Board of
mengedepankan objektivitas agar proses pengelolaan dan Directors upholds integrity and prioritizes objectivity so that
pengurusan Perseroan serta proses pengambilan keputusan the management and administration of the Company as
terkait bisnis dapat dilakukan secara independen, tidak saling well as business-related decision-making processes can be
mendominasi, tidak terpengaruh oleh kepentingan tertentu, implemented independently, without mutual domination, without
serta bebas dari benturan kepentingan. being influenced by certain interests, and free from conflicts
of interest.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 299
Page 302
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Rapat Direksi
Board of Directors Meeting
Kebijakan Rapat Meeting Policy
Dalam rangka memastikan koordinasi yang efektif dan In order to ensure effective coordination and appropriate
pengambilan keputusan yang tepat, Direksi diwajibkan untuk decision-making, the Board of Directors is required to hold
mengadakan rapat internal secara rutin paling sedikit satu regular internal meetings at least once a month. In addition
kali dalam setiap bulan. Selain rapat berkala, Rapat Direksi to regular meetings, Board of Directors Meetings may also be
juga dapat dilaksanakan sewaktu-waktu apabila memenuhi held at any time if the following conditions are met:
ketentuan sebagai berikut:
1. Setiap saat kapanpun dirasa perlu oleh 1 (satu) atau lebih 1. At any time deemed necessary by one (1) or more members
anggota Direksi; of the Board of Directors;
2. Atas permintaan tertulis dari seorang anggota Dewan 2. Upon written request from one or more members of the
Komisaris atau lebih; atau Board of Commissioners; or
3. Berdasarkan permintaan 1 (satu) orang pemegang saham 3. Based on a request from one (1) or more shareholders who
atau lebih yang bersama-sama mewakili 1/10 (satu per together represent one-tenth (1/10) or more of the total
sepuluh) bagian atau lebih dari jumlah seluruh saham number of shares with valid voting rights.
dengan hak suara yang sah.
Rapat Direksi dipimpin oleh Presiden Direktur, dan apabila The Board of Directors meeting is chaired by the President
Presiden Direktur berhalangan hadir, rapat akan dipimpin oleh Director, and if the President Director is unable to attend, the
Wakil Presiden Direktur. Dalam hal Wakil Presiden Direktur juga meeting will be chaired by the Vice President Director. In the
berhalangan hadir, maka rapat akan dipimpin oleh Direktur yang event that the Vice President Director is also unable to attend,
ditunjuk dari antara anggota Direksi yang hadir. the meeting will be chaired by a Director appointed from among
the members of the Board of Directors who are present.
Setiap anggota Direksi wajib hadir dalam rapat rutin sekurang- Each member of the Board of Directors is required to attend at
kurangnya 50% (lima puluh persen) dari jumlah seluruh rapat least 50% (fifty percent) of all regular meetings held in a calendar
rutin yang diselenggarakan dalam satu tahun kalender, sebagai year, as a form of commitment to the effective performance of
bentuk komitmen terhadap pelaksanaan tugas dan tanggung their duties and responsibilities.
jawab secara efektif.
Pengambilan keputusan dalam rapat dilakukan berdasarkan Decisions in meetings are made based on deliberation to
musyawarah untuk mufakat. Apabila mufakat tidak tercapai, reach consensus. If consensus cannot be reached, decisions
keputusan diambil berdasarkan suara terbanyak dari anggota are made based on a majority vote of the Board members
Direksi yang hadir. Dalam hal jumlah suara setuju dan tidak setuju present. In the event that the number of votes for and against
berimbang, maka usulan tersebut dianggap tidak disetujui. are equal, the proposal is considered rejected.
Segala bentuk perbedaan pendapat (dissenting opinions) yang All dissenting opinions that arise in the decision-making process
muncul dalam proses pengambilan keputusan wajib dicatat must be recorded in full in the meeting minutes, accompanied
secara lengkap dalam notulen rapat, disertai dengan alasan by the reasons or views behind the differences.
atau pandangan yang melatarbelakangi perbedaan tersebut.
Tingkat Kehadiran Anggota Direksi dalam Rapat Board Member Attendance at Meetings
Per 31 Desember 2025, Direksi telah menyelenggarakan 12 (dua As of December 31, 2025, the Board of Directors has held
belas) kali rapat dengan rincian agenda dan tingkat kehadiran 12 (twelve) meetings with the following agenda details and
sebagai berikut: attendance rates:
300 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 303
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Nama Jabatan Jumlah Pertemuan Kehadiran Tingkat Kehadiran (%)
Name Position Number of Meetings Attendance Attendance Rate (%)
Siswadi Presiden Direktur 12 12 100%
President Director
Indra Gunawan Direktur 12 12 100%
Director
Setia Budi Direktur 12 12 100%
Director
Sri Harjati Direktur 12 12 100%
Director
Valentina Chai Wei Li Direktur 12 12 100%
Director
Daniel Hartono Direktur 12 12 100%
Director
Agenda Rapat Direksi Board Meeting Agenda
Sepanjang tahun 2025, rapat Direksi membahas berbagai Throughout 2025, the Board of Directors meeting discussed
agenda utama, antara lain meliputi: various key agendas, including:
Tanggal
Agenda
Date
17 Januari 2025 Tinjauan Kinerja Perseroan Secara Keseluruhan per Desember 2024
January 17, 2025 Overall Company Performance Review as of December 2024
17 Februari 2025 Tinjauan Kinerja Perseroan Secara Keseluruhan per Januari 2025
February 17, 2025 verall Company Performance Review as of January 2025
17 Maret 2025 Tinjauan Kinerja Perseroan Secara Keseluruhan per Februari 2025
March 17, 2025 Overall Company Performance Review as of February 2025
23 April 2025 Tinjauan Kinerja Perseroan Secara Keseluruhan per Maret 2025
April 23, 2025 Overall Company Performance Review as of March 2025
14 Mei 2025 Tinjauan Kinerja Perseroan Secara Keseluruhan per April 2025
May 14, 2025 Overall Company Performance Review as of April 2025
13 Juni 2025 Tinjauan Kinerja Perseroan Secara Keseluruhan per Mei 2025
June 13, 2025 Overall Company Performance Review as of May 2025
11 Juli 2025 Tinjauan Kinerja Perseroan Secara Keseluruhan per Juni 2025
July 11, 2025 Overall Company Performance Review as of June 2025
20 Agustus 2025 Tinjauan Kinerja Perseroan Secara Keseluruhan per Juli 2025
August 20, 2025 Overall Company Performance Review as of July 2025
11 September 2025 Tinjauan Kinerja Perseroan Secara Keseluruhan per Agustus 2025
September 11, 2025 Overall Company Performance Review as of August 2025
15 Oktober 2025 Tinjauan Kinerja Perseroan Secara Keseluruhan per September 2025
October 15, 2025 Overall Company Performance Review as of September 2025
17 November 2025 Tinjauan Kinerja Perseroan Secara Keseluruhan per Oktober 2025
November 17, 2025 Overall Company Performance Review as of October 2025
17 Desember 2025 Tinjauan Kinerja Perseroan Secara Keseluruhan per November 2025
December 17, 2025 Overall Company Performance Review as of November 2025
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 301
Page 304
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Rapat yang Dijadwalkan pada Tahun 2026 Scheduled Meetings in 2026
Agenda rapat Direksi tahun 2026 pada prinsipnya masih The 2026 Board of Directors meeting agenda is essentially
mengacu pada agenda rapat tahun 2025. Namun demikian, still based on the 2025 meeting agenda. However, the
agenda tersebut dapat disesuaikan apabila terdapat perubahan agenda may be adjusted if there are changes in regulations
regulasi atau kebijakan eksternal yang memerlukan perhatian or external policies that require special attention from the
khusus Direksi. Board of Directors.
Direksi telah menetapkan rencana pelaksanaan rapat untuk The Board of Directors has established a meeting schedule
tahun 2026 sebagai bagian dari komitmen dalam menjalankan for 2026 as part of its commitment to performing its functions
fungsinya secara efektif, berkesinambungan, dan selaras effectively, sustainably, and in accordance with applicable laws
dengan ketentuan peraturan perundang-undangan yang and regulations. Through regular meetings and joint meetings
berlaku. Melalui pelaksanaan rapat berkala serta rapat gabungan with the Board of Commissioners, the Board of Directors shall
dengan Dewan Komisaris, Direksi akan terus memastikan continue to assure that all of the Company’s policies and
bahwa seluruh kebijakan dan keputusan strategis Perseroan strategic decisions are implemented based on the principles
dijalankan berdasarkan prinsip kehatihatian, akuntabilitas, of prudence, accountability, transparency, and compliance.
transparansi, dan kepatuhan (compliance).
Program Pelatihan dan Peningkatan Kompetensi Direksi Tahun 2025
Director Training and Competency Development Program for 2025
Kebijakan Pelatihan dan Pengembangan Kompetensi Director Training and Competency Development Policy
Direksi
Dalam rangka memastikan pelaksanaan tugas dan tanggung In order to confirm that the Board of Directors carries out
jawab Direksi berjalan secara efektif, baik secara kolegial its duties and responsibilities effectively, both collectively
maupun individual, Perseroan senantiasa mendorong setiap and individually, the Company continuously encourages
anggota Direksi untuk terus meningkatkan kompetensi, each member of the Board of Directors to improve their
keterampilan manajerial, serta pemahaman terhadap dinamika competencies, managerial skills, and understanding of industry
industri. Peningkatan kapasitas setiap anggota Direksi dilakukan dynamics. The capacity building of each member of the Board of
melalui berbagai program pelatihan, seminar, maupun workshop Directors is done through various training programs, seminars,
yang diselenggarakan oleh pihak internal maupun eksternal, and workshops organized by internal and external parties, both
baik di tingkat nasional maupun internasional. at the national and international levels.
Daftar Pelatihan dan Pengembangan Kompetensi List of Training and Competency Development Programs
Direksi Tahun 2025 for the Board of Directors in 2025
Sepanjang tahun 2025, anggota Direksi Perseroan telah Throughout 2025, members of the Company’s Board of
mengikuti berbagai program pelatihan dan pengembangan Directors participated in various training and competency
kompetensi yang diselenggarakan baik secara internal maupun development programs organized both internally and externally,
eksternal, dengan rincian sebagai berikut: with the following details:
Nama Jabatan Jenis Pelatihan Tanggal Pelaksanaan Penyelenggara
Name Position Type of Training Date Organizer
Siswadi Presiden Webinar OJK Institute "Transformasi Digital: Tren 23 Januari 2025 OJK Institute
Direktur Inovasi Teknologi di Sektor Keuangan" January 23, 2025
President OJK Institute Webinar "Digital Transformation:
Director Technology Innovation Trends in the
Financial Sector"
Seminar Nasional "Arah Kebijakan OJK Tahun 4 Februari 2025 APPI
2025 dan Strategi Pertumbuhan Ekonomi February 4, 2025
Pemerintah Baru"
National Seminar "OJK Policy Direction for
2025 and the New Government's Economic
Growth Strategy"
302 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 305
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Nama Jabatan Jenis Pelatihan Tanggal Pelaksanaan Penyelenggara
Name Position Type of Training Date Organizer
Indra Gunawan Direktur Webinar OJK Institute "Transformasi Digital: Tren 23 Januari 2025 OJK Institute
Director Inovasi Teknologi di Sektor Keuangan" January 23, 2025
OJK Institute Webinar "Digital Transformation:
Technology Innovation Trends in the
Financial Sector"
Seminar Nasional "Will Trade War Create 6 Mei 2025 APPI
Financial Turmoil?" May 6, 2025
National Seminar "Will Trade War Create
Financial Turmoil?"
Setia Budi Direktur Webinar OJK Institute "Transformasi Digital: Tren 23 Januari 2025 OJK Institute
Director Inovasi Teknologi di Sektor Keuangan" January 23, 2025
OJK Institute Webinar "Digital Transformation:
Technology Innovation Trends in the
Financial Sector"
Seminar Nasional “Economic Outlook 2026“ 2 September 2025 APPI
National Seminar "Economic Outlook 2026" January 23, 2025
Sri Harjati Direktur Webinar OJK Institute "Transformasi Digital: Tren 23 Januari 2025 OJK Institute
Director Inovasi Teknologi di Sektor Keuangan" January 23, 2025
OJK Institute Webinar "Digital Transformation:
Technology Innovation Trends in the
Financial Sector"
Seminar Nasional "Arah Kebijakan OJK Tahun 4 Februari 2025 APPI
2025 dan Strategi Pertumbuhan Ekonomi February 4, 2025
Pemerintah Baru"
National Seminar "OJK Policy Direction for
2025 and the New Government's Economic
Growth Strategy"
Valentina Chai Wei Li Direktur Webinar OJK Institute "Transformasi Digital: Tren 23 Januari 2025 OJK Institute
Director Inovasi Teknologi di Sektor Keuangan" January 23, 2025
OJK Institute Webinar "Digital Transformation:
Technology Innovation Trends in the
Financial Sector"
Seminar Nasional "Will Trade War Create 6 Mei 2025 APPI
Financial Turmoil?" May 6, 2025
National Seminar "Will Trade War Create
Financial Turmoil?"
Daniel Hartono Direktur Seminar Nasional "Arah Kebijakan OJK Tahun 4 Februari 2025 APPI
Director 2025 dan Strategi Pertumbuhan Ekonomi February 4, 2025
Pemerintah Baru"
National Seminar "OJK Policy Direction for
2025 and the New Government's Economic
Growth Strategy"
Seminar International "Global, ASEAN and 11 Juli 2025 APPI
Indonesia Challenges to Indonesia Economy" July 11, 2025
International Seminar "Global, ASEAN,
and Indonesia Challenges to the
Indonesian Economy"
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 303
Page 306
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Sertifikasi Keahlian di Bidang Pembiayaan bagi Direksi Certification of Expertise in Financing for Directors
Sebagai bagian dari upaya untuk mempertahankan kualitas As part of efforts to maintain the quality of management
kompetensi Manajemen, Perseroan memastikan seluruh competencies, the Company ensures that all members of
anggota Direksi telah memenuhi persyaratan sertifikasi the Board of Directors have met the professional certification
profesi di bidang pembiayaan dari lembaga yang ditunjuk requirements in the field of financing from institutions
oleh asosiasi sebagaimana yang diwajibkan POJK 48/2024. designated by the Indonesian Capital Market and Financial
Berikut ini adalah daftar sertifikasi yang dimiliki oleh Direksi Institutions Associations as required by POJK 48/2024. The
per 31 Desember 2025: following is a list of certifications held by the Board of Directors
as of December 31, 2025:
Nama Jabatan Penyelenggara Tanggal Sertifikasi
Name Position Issuing Authority Certification Date
Siswadi Presiden Direktur SPPI 18 Agustus 2015
President Director August 18, 2015
Indra Gunawan Direktur SPPI 19 Agustus 2015
Director August 19, 2015
Setia Budi Direktur SPPI 22 April 2019
Director April 22, 2019
Sri Harjati Direktur SPPI 27 Juli 2017
Director July 27, 2017
Valentina Chai Wei Li Direktur SPPI 31 Maret 2023
Director March 31, 2023
Daniel Hartono Direktur SPPI 31 Maret 2023
Director March 31, 2023
Program Orientasi bagi Direktur Baru Tahun 2025
Orientation Program for New Directors in 2025
Perseroan menerapkan kebijakan bahwa setiap anggota The Company implements a policy that every newly appointed
Direksi yang baru diangkat wajib mengikuti Program Orientasi member of the Board of Directors must participate in an
atau Induksi sebagai bagian dari pemenuhan prinsip tata Orientation or Induction Program as part of fulfilling the
kelola perusahaan yang baik. Program ini bertujuan untuk principles of good corporate governance. This program aims to
mempercepat proses adaptasi serta memberikan pemahaman accelerate the adaptation process and provide a comprehensive
menyeluruh mengenai kegiatan usaha, struktur organisasi, dan understanding of business activities, organizational structure,
tanggung jawab Direksi sesuai ketentuan perundang-undangan and the responsibilities of the Board of Directors in accordance
yang berlaku. with applicable laws and regulations.
Sepanjang tahun 2025, Perseroan tidak menyelenggarakan Throughout 2025, the Company did not hold an Orientation
Program Orientasi bagi anggota Direksi karena tidak terdapat Program for Board members because there were no
pengangkatan atau perubahan komposisi Direksi pada appointments or changes in the composition of the Board
periode pelaporan. during the reporting period.
Realisasi Pelaksanaan Tugas Direksi Tahun 2025
Implementation of the Board of Directors’ Duties in 2025
Sepanjang tahun 2025, Direksi telah menjalankan tugas dan Throughout 2025, the Board of Directors has carried out its
tanggung jawabnya sesuai dengan ketentuan Anggaran Dasar duties and responsibilities in accordance with the provisions of
serta peraturan perundang-undangan yang berlaku. the Articles of Association and applicable laws and regulations.
304 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 307
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Penilaian Kinerja Komite-Komite di bawah Direksi
Performance Assessment of Committees under the Board of Directors
Prosedur Penilaian Assessment Procedure
Kepiawaian Direksi dalam melaksanakan seluruh tugas dan The Board of Directors’ expertise in effectively conducting all
tanggung jawabnya secara efektif sepanjang tahun ini tidak of its duties and responsibilities throughout the year cannot
lepas dari peran dan dukungan dari komite-komite pendukung di be separated from the role and support of the supporting
bawahnya, yaitu Komite Manajemen Risiko dan Komite Pengarah committees under it, namely the Risk Management Committee
Teknologi Informasi. Secara periodik, Direksi mengevaluasi and the Information Technology Steering Committee.
kinerja kedua komite tersebut sesuai dengan prosedur dan Periodically, the Board of Directors evaluates the performance
standar penilaian yang telah ditetapkan bersama di awal tahun, of these two committees in accordance with the assessment
serta mengacu pada laporan pertanggungjawaban masing- procedures and standards that were jointly established at the
masing komite yang telah disampaikan kepada Direksi. beginning of the year, as well as referring to the accountability
reports of each committee that have been submitted to the
Board of Directors.
Indikator Penilaian Assessment Indicators
Kriteria penilaian yang digunakan Direksi dalam mengukur The assessment criteria used by the Board of Directors in
kinerja Komite Manajemen Risiko dan Komite Pengarah measuring the performance of the Risk Management Committee
Teknologi Informasi setidaknya meliputi kontribusi masing- and the Information Technology Steering Committee include,
masing komite di dalam proses pengambilan keputusan at a minimum, the contribution of each committee to the Board
Direksi sesuai dengan bidang penugasan yang tercantum of Directors’ decision-making process in accordance with the
dalam Piagam, efektivitas pelaksanaan tugas dan tanggung areas of responsibility listed in the Charter, the effectiveness
jawab yang diberikan oleh Direksi kepada masing-masing of the implementation of the duties and responsibilities
komite, dan pelaksanaan rapat komite sesuai ketentuan internal assigned by the Board of Directors to each committee, and
yang berlaku. the implementation of committee meetings in accordance with
applicable internal regulations.
Hasil Penilaian Assessment Results
A. Komite Manajemen Risiko (KMR) A. Risk Management Committee (RMC)
Selama tahun 2025, Komite Manajemen Risiko telah secara During 2025, the Risk Management Committee has
aktif membantu Direksi dalam memastikan kepatuhan actively assisted the Board of Directors in ensuring
Perseroan terhadap Kerangka Kerja Manajemen Risiko the Company’s compliance with the Risk Management
yang diterapkan di Perseroan, serta telah memberikan Framework implemented in the Company, and has provided
rekomendasi yang komprehensif kepada Direksi mengenai comprehensive recommendations to the Board of Directors
kecukupan kebijakan, strategi, dan panduan implementasi regarding the adequacy of policies, strategies, and
Sistem Manajemen Risiko beserta perubahannya. Selain itu, guidelines for the implementation of the Risk Management
Direksi juga menilai seluruh anggota Komite Manajemen System and its changes. In addition, the Board of Directors
Risiko telah menunjukkan partisipasi aktif dalam mengikuti also assessed that all members of the Risk Management
semua agenda arapat. Committee had shown active participation in attending all
meeting agendas.
B. Komite Pengarah Teknologi Informasi B. Information Technology Steering Committee
Sepanjang tahun 2025, Komite Pengarah Teknologi Throughout 2025, the Information Technology Steering
Informasi telah memberikan rekomendasi kepada Direksi Committee has provided recommendations to the Board
terkait Rencana pengembangan Teknologi Informasi of Directors regarding the Information Technology
yang sejalan dengan kegiatan usaha Perseroan, rencana development plan in line with the Company’s business
penerapan manajemen risiko dalam penggunaan Teknologi activities, plans for the implementation of adequate and
Informasi (TI) yang memadai dan efektif, serta melakukan effective risk management in the use of Information
pemantauan atas kinerja TI dan upaya peningkatan Technology (IT), and monitoring of IT performance and
kinerja TI. Selain itu, Direksi juga mengapresiasi komitmen efforts to improve IT performance. In addition, the Board of
anggota Komite Pengarah Teknologi Informasi yang telah Directors also appreciated the commitment of the members
menunjukkan partisipasi aktif dalam mengikuti semua of the Information Technology Steering Committee who
agenda rapat. have actively participated in all meeting agendas.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 305
Page 308
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Dewan Pengawas Syariah
Sharia Supervisory Board
Dalam melaksanakan kegiatan usaha pembiayaan, Perseroan In the course of its financing activities, the Company has
juga mengembangkan portofolio produk berbasis prinsip syariah also developed a portfolio of Sharia-based products under
melalui merek AMITRA, yang seluruhnya disusun berdasarkan the AMITRA brand, all of which are structured based on
rekomendasi Dewan Syariah Nasional Majelis Ulama Indonesia the recommendations of the National Sharia Council of the
(DSN-MUI). Produk AMITRA meliputi fasilitas pembiayaan Porsi Indonesian Ulema Council (DSN-MUI). AMITRA products include
Haji Reguler, Porsi Haji Khusus, Keberangkatan Haji Reguler, Regular Hajj Portion financing facilities, Special Hajj Portion,
Umrah Reguler, serta Umrah Plus, dengan seluruh perjanjian Regular Hajj Departure, Regular Umrah, and Umrah Plus, with
yang digunakan berlandaskan pada akad syariah dan sesuai all agreements based on sharia contracts and in accordance
ketentuan hukum yang berlaku. with applicable laws.
Untuk memastikan seluruh kegiatan usaha syariah berjalan To ensure that all sharia business activities are conducted
sejalan dengan prinsip syariah, Perseroan membentuk Dewan in accordance with sharia principles, the Company has
Pengawas Syariah (DPS) yang memiliki fungsi pengawasan established a Sharia Supervisory Board (DPS) which has the
dan pemberian nasihat kepada Direksi. Pembentukan DPS function of supervising and advising the Board of Directors. The
dilakukan dengan mengacu pada ketentuan POJK 46 Tahun establishment of the DPS was carried out with reference to the
2024 (“POJK 46/2024”) tentang Pengembangan dan Penguatan provisions of POJK 46 of 2024 (“POJK 46/2024”) concerning
Perusahaan Pembiayaan, Perusahaan Pembiayaan Infrastruktur, the Development and Strengthening of Financing Companies,
dan Perusahaan Modal Ventura juncto tentang POJK No. 35/ Infrastructure Financing Companies, and Venture Capital
POJK.05/2018 (“POJK 35/2018”) tentang Penyelenggaraan Companies in conjunction with POJK No. 35/POJK.05/2018
Usaha Perusahaan Pembiayaan. (“POJK 35/2018”) on the Operation of Financing Companies.
Pedoman Kerja Dewan Pengawas Syariah
Sharia Supervisory Board Work Guidelines
Perseroan telah menetapkan Pedoman Dewan Pengawas The Company has established the Sharia Supervisory Board
Syariah pada tanggal 30 Juni 2025. Pedoman tertulis tersebut Guidelines on June 30, 2025. These written guidelines serve
menjadi acuan bagi seluruh anggot DPS dalam menjalankan as a reference for all DPS/SSB members in performing their
tugas dan tanggung jawabnya secara efektif, efisien, transparan, duties and responsibilities effectively, efficiently, transparently,
independen, serta akuntabel. independently, and accountably.
Penyusunan Pedoman ini telah diselaraskan dengan ketentuan The preparation of these Guidelines has been aligned with
peraturan perundang-undangan yang berlaku, serta mengacu the provisions of applicable laws and regulations, as well as
pada kodifikasi pelaksanaan tugas dan fungsi DPS guna referring to the codification of the duties and functions of the
memastikan pengawasan terhadap kegiatan usaha syariah DPS so that the supervision of the Company’s sharia business
Perseroan berjalan sesuai prinsip-prinsip syariah dan tata kelola activities is done in accordance with the principles of sharia
perusahaan yang baik. and good corporate governance.
306 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 309
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Tugas dan Tanggung Jawab
Duties and Responsibilities
Berdasarkan pedoman yang berlaku, DPS memiliki tugas utama Based on the applicable guidelines, the Sharia Supervisory
untuk memberikan nasihat dan pertimbangan kepada Direksi Board (DPS/SSB) has the main duty of providing advice and
dalam pelaksanaan kegiatan usaha yang berprinsip syariah, consideration to the Board of Directors in the implementation
serta melakukan pengawasan atas kesesuaian produk, jasa, of sharia-based business activities, as well as supervising the
dan operasional Perseroan atau Unit Usaha Syariah (UUS) compliance of the Company’s or Sharia Business Unit’s (UUS)
terhadap ketentuan syariah. products, services, and operations with sharia provisions.
Selain itu, DPS juga berperan sebagai penghubung antara The Sharia Supervisory Board also acts as a liaison between
Perseroan dengan Dewan Syariah Nasional Majelis Ulama the Company and the Indonesian Ulema Council’s National
Indonesia (DSN-MUI). Pelaksanaan tugas dan wewenang Sharia Board (DSN-MUI). These duties and authorities are
tersebut dijalankan melalui prosedur kerja yang terstandar dan implemented through standardized and documented work
terdokumentasi untuk memastikan efektivitas serta kepatuhan procedures to ensure effectiveness and compliance with
terhadap ketentuan yang berlaku. applicable regulations.
Dalam memberikan nasihat dan saran kepada Direksi terkait In providing advice and recommendations to the Board of
pengawasan atas layanan dan operasional yang dijalankan Directors regarding the supervision of services and operations
UUS Perseroan, DPS memiliki prosedur sebagai berikut: by the Company’s Sharia Business Unit, the Sharia Supervisory
Board has the following procedures:
1. DPS wajib menjamin pengambilan keputusan yang efektif, 1. The Sharia Supervisory Board must ensure effective,
tepat dan cepat serta dapat bertindak secara independen, accurate, and prompt decision-making and must be able to
tidak mempunyai kepentingan yang dapat mengganggu act independently, without any interests that could interfere
kemampuannya untuk melaksanakan tugas secara mandiri with its ability to do its duties independently and objectively;
dan objektif;
2. Pelaksanaan tugas dan wewenang DPS dilakukan terhadap: 2. The Sharia Supervisory Board shall manage its duties and
authorities with respect to:
a. Kegiatan usaha berdasarkan Prinsip Syariah; a. Business activities based on Sharia Principles ;
b. Akad usaha berdasarkan Prinsip Syariah yang b. Business contracts based on Sharia Principles marketed
dipasarkan oleh UUS; by the Sharia Business Unit;
c. Praktik pemasaran usaha berdasarkan Prinsip Syariah c. Business marketing practices based on Sharia Principles
yang dilakukan oleh UUS. carried out by the Sharia Business Unit.
3. Dalam melaksanakan tugas dan wewenang, DPS dapat 3. In performing its duties and authorities, the Sharia
dibantu oleh anggota komite dan/atau pegawai yang Supervisory Board may be assisted by committee members
struktur organisasinya berada di bawah Dewan Komisaris and/or employees whose organizational structure is under
dan/atau Direksi; the Board of Commissioners and/or the Board of Directors;
4. Anggota DPS berhak memperoleh informasi dari Direksi 4. Members of the Sharia Supervisory Board are entitled to
mengenai Perseroan secara lengkap dan tepat waktu. obtain complete and timely information from the Board of
Directors regarding the Company.
Masa Jabatan Dewan Pengawas Syariah
Term of Office of the Sharia Supervisory Board
Proses penunjukkan dan pengangkatan DPS dilakukan melalui The process of appointing and electing the Sharia Supervisory
mekanisme RUPS dengan memerhatikan rekomendasi komite Board is carried out through the GMS mechanism by taking
yang menjalankan fungsi nominasi. Masa jabatan anggota DPS into account the recommendations of the committee that
terhitung sejak tanggal RUPS yang mengangkatnya sampai performs the nomination function. The term of office of Sharia
ditutupnya RUPS Tahunan yang ke-2 (dua) setelah tanggal Supervisory Board members is calculated from the date of the
pengangkatannya tersebut. Sebagai organ tertinggi dalam GMS that appointed them until the closing of the 2nd (second)
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 307
Page 310
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
struktur tata kelola, RUPS tetap memiliki kewenangan untuk Annual GMS after the date of their appointment. As the highest
dapat memberhentikan seorang atau lebih anggota DPS governing body in the governance structure, the GMS retains
sewaktu-waktu sebelum masa jabatannya berakhir. the authority to dismiss one or more members of the Sharia
Supervisory Board at any time before the end of their term
of office.
Susunan, Jumlah, dan Komposisi Anggota Dewan Pengawas Syariah Tahun 2025
Structure, Number, and Composition of Sharia Supervisory Board Members in 2025
Keputusan mengenai penetapan susunan DPS Perseroan The decision regarding the composition of the Company’s
didasarkan pada hasil RUPST Tahun 2025, sebagaimana Sharia Supervisory Board is based on the results of the 2025
dituangkan dalam Akta Pernyataan Keputusan Para Pemegang Annual General Meeting of Shareholders (AGMS), as stated
Saham No. 01 tanggal 2 Mei 2024. Adapun susunan DPS yang in the Deed of Statement of Shareholders’ Resolution No. 01
menjabat per 31 Desember 2025 adalah sebagai berikut: dated May 2, 2024. The composition of the Sharia Supervisory
Board (DPS) as of December 31, 2025 is as follows:
Nama Jabatan Dasar Pengangkatan Periode Jabatan
Name Position Basis of Appointment Term of Office
Aminudin Yakub Dewan Pengawas Syariah Akta Pernyataan Keputusan Para Pemegang 19 April 2024-RUPST 2026 (K e-9)
Sharia Supervisory Board Saham No. 01 tanggal 2 Mei 2024. April 19, 2024- 2026 AGMS (9th)
Deed of Statement of Shareholders'
Resolution No. 01 dated May 2, 2024.
Profil Dewan Pengawas Syariah
Profile of the Sharia Supervisory Board
Nama Aminudin Yakub
Name
Usia 55 tahun
Age 55 years old
Dasar Pengangkatan Akta Pernyataan Keputusan Para Pemegang Saham No. 01 tanggal 2 Mei 2024.
Basis of Appointment Deed of Statement of Shareholders' Resolution No. 01 dated May 2, 2024.
Riwayat Pendidikan • S1 dari Fakultas Tarbiyah UIN Syarif Hidayatullah (1994)
Educational Background • S2 Islamic Studies di UIN Syarif Hidayatullah (1997)
• S3 Islamic Studies di SPS UIN Syarif Hidayatullah (2017)
• Program Doktor Ilmu Hukum Universitas Islam Sultan Agung Semarang (2021)
• Bachelor's degree from the Faculty of Tarbiyah, UIN Syarif Hidayatullah (1994)
• Master's Degree in Islamic Studies from UIN Syarif Hidayatullah (1997)
• Doctorate in Islamic Studies from the Graduate School of UIN Syarif Hidayatullah (2017)
• Doctoral Program in Law at Sultan Agung Islamic University, Semarang (2021)
308 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 311
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Riwayat Karier Beliau mulai bergabung dengan Astra Group sebagai Dewan Pengawas Syariah PT Federal International
Career History Finance (Perseroan) sejak tahun 2006 hingga saat ini. Sebelum menjabat sebagai DPS, beliau memiliki
Riwayat pekerjaan sebagai berikut:
• Pengurus Dewan Halal Nasional (DHN) MUI (2020 – 2025)
• Anggota di Lembaga Produktivitas Nasional (LPN) Kemenaker RI (2020 – 2022)
• Anggota Dewan Pertimbangan di Kementerian Sosial RI (2017 – 2023)
• Sharia Consultant di PT Pinnacle Persada Investama (2017 – 2023)
• Direktur di Lembaga Sertifikasi Profesi Dewan Syariah Nasional) (LSP DSN) MUI (2017 – 2020)
• Sharia Consultant di Citibank Indonesia Jasa Kustodi Syariah (2006 – 2025)
• Pengurus Badan Pelaksana Harian di BPH DSN MUI (2003 – 2020)
• Wakil Sekretaris/Anggota Komisi Fatwa di MUI Pusat (2000 – 2020)
• Dosen (Team Pengajar Agama Islam) di IPB Bogor (1997 – 2001)
• Dosen di Sekolah Tinggi Ilmu Syariah Darunnajah (1995 – 2000)
He joined the Astra Group as a member of the Sharia Supervisory Board of PT Federal International
Finance (Persero) in 2006 and continues to serve to this day. Prior to serving as a member of the Sharia
Supervisory Board, he held the following positions:
• Member of the National Halal Council (DHN) of the Indonesian Ulema Council (MUI) (2020–2025)
• Member of the National Productivity Agency (LPN) at the Ministry of Manpower (2020–2022)
• Member of the Advisory Board at the Ministry of Social Affairs of the Republic of Indonesia (2017–2023)
• Sharia Consultant at PT Pinnacle Persada Investama (2017–2023)
• Director at the National Sharia Council Professional Certification Agency (LSP DSN) MUI (2017–2020)
• Sharia Consultant at Citibank Indonesia Sharia Custody Services (2006–2025)
• Executive Board Member at BPH DSN MUI (2003–2020)
• Deputy Secretary/Member of the Fatwa Commission at MUI Headquarters (2000–2020)
• Lecturer (Islamic Studies Teaching Team) at IPB Bogor (1997–2001)
• Lecturer at Darunnajah Sharia College (1995 – 2000)
Rangkap Jabatan di • Wakil Sekretaris Jenderal Bidang Fatwa di Majelis Ulama Indonesia (MUI) (2025 – sekarang)
Perusahaan atau Institusi • Dewan Pengawas Lembaga Pengkajian Pangan, Obat dan Kosmetik (LPPOM) di Majelis Ulama
Lain Indonesia (MUI) (2025 – sekarang)
Concurrent Positions • Pengurus Badan Pleno Dewan Syari’ah Nasional (BPH DSN) di Majelis Ulama Indonesia (MUI) (2025 –
in Other Companies or sekarang)
Institutions • Asesor Lembaga Pemeriksa Halal (LPH) dan Lembaga Halal Luar Negeri (LHLN) di Badan
Penyelenggara Jaminan Produk Halal (BPJPH) (2022 – sekarang)
• Direktur Utama di Lembaga Sertifikasi Profesi Majelis Ulama (LSP MUI) (2020 – sekarang)
• DPS di PT Panin Asset Manajemen (2015 – sekarang)
• Ketua Yayasan Yayasan Pendidikan Islam “Baitul Muttaqin” Bekasi (2012 – sekarang)
• DPS di PT Astra Sedaya Finance (2012 – sekarang)
• Ketua Yayasan Yayasan Pendidikan Islam “Baitul Muttaqin” Bekasi (2012 – sekarang)
• DPS di Bank Panin Dubai Syariah (2010 – sekarang)
• DPS di SMA Syariah (2006 – sekarang)
• DPS di PT Asuransi Tripakarta Syariah (2002 – sekarang)
• Dosen UIN “Syarif Hidayatullah” Jakarta (1996 – sekarang)
• Deputy Secretary General for Fatwa at the Indonesian Ulema Council (MUI) (2025 – present)
• Supervisory Board of the Food, Drug, and Cosmetics Assessment Agency (LPPOM) at the Indonesian
Ulema Council (MUI) (2025–present)
• Member of the National Sharia Council Plenary Board (BPH DSN) at the Indonesian Ulema Council (MUI)
(2025–present)
• Assessor of the Halal Inspection Agency (LPH) and the Foreign Halal Agency (LHLN) at the Halal
Product Guarantee Agency (BPJPH) (2022 – present)
• Chief Executive Officer at the Indonesian Ulema Council Professional Certification Agency (LSP MUI)
(2020 – present)
• Sharia Supervisory Board at PT Panin Asset Management (2015–present)
• Chairman of the Islamic Education Foundation "Baitul Muttaqin" Bekasi (2012–present)
• Board Member at PT Astra Sedaya Finance (2012–present)
• Chairman of the Islamic Education Foundation "Baitul Muttaqin" Bekasi (2012 – present)
• Board Member at Bank Panin Dubai Syariah (2010–present)
• Board Member at Syariah High School (2006–present)
• Board Member at PT Asuransi Tripakarta Syariah (2002–present)
• Lecturer at UIN "Syarif Hidayatullah" Jakarta (1996 – present)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Komisaris, Direksi, dan pemegang saham.
Affiliated Relationship No affiliation with members of the Board of Commissioners, Board of Directors, and shareholders.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 309
Page 312
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Penilaian Uji Kemampuan dan Kepatutan Dewan Pengawas Syariah
Sharia Supervisory Board Fit and Proper Test
Seluruh calon anggota DPS Perseroan wajib menjalani All candidates for membership of the Company’s Sharia
uji kemampuan dan kepatutan (fit and proper test) yang Supervisory Board are required to undergo a fit and proper test
diselenggarakan oleh OJK sesuai ketentuan peraturan yang conducted by the OJK in accordance with applicable regulations.
berlaku. Penilaian ini bertujuan untuk memastikan bahwa setiap This assessment aims to acknowledge that each member of the
anggota DPS memiliki integritas, kompetensi, dan reputasi Sharia Supervisory Board has integrity, competence, and a good
keuangan yang baik, sehingga mampu melaksanakan fungsi financial reputation, and that they are able to carry out their
pengawasan syariah secara independen dan profesional. sharia supervisory functions independently and professionally.
Informasi lebih lanjut mengenai hasil penilaian tersebut disajikan Further information regarding the assessment results is
pada tabel di bawah ini: presented in the table below:
Tanggal Efektif Berdasarkan Surat
Nama Jabatan Pelaksana Hasil
OJK
Name Position Organizer Result
Effective Date Based on FSA Letter
Aminudin Yakub DPS Otoritas Jasa Keuangan Lulus 2 Mei 2014
Sharia Supervisory Board Financial Services Authority Passed May 2, 2014
Rangkap Jabatan Dewan Pengawas Syariah
Concurrent Position of Sharia Supervisory Board Member
Perseroan memastikan bahwa pelaksanaan rangkap jabatan The Company ensures that the implementation of the concurrent
DPS telah diselaraskan dengan ketentuan POJK 46/2024 position of the Sharia Supervisory Board is in line with the
tentang Pengembangan dan Penguatan Perusahaan provisions of the Financial Services Authority Regulation or
Pembiayaan, Perusahaan Pembiayaan Infrastruktur, dan POJK 46/2024 concerning the Development and Strengthening
Perusahaan Modal Ventura juncto POJK 35/2018 tentang of Financing Companies, Infrastructure Financing Companies,
Penyelenggaraan Usaha Perusahaan Pembiayaan. Dengan and Venture Capital Companies, in conjunction with POJK
menerapkan kebijakan rangkap jabatan ini, Perseroan 35/2018 concerning the Operation of Financing Companies. By
memastikan DPS dapat menjalankan fungsi pengawasan implementing this concurrent policy, the Company ensures that
syariah secara independen dan profesional. the Sharia Supervisory Board can perform its Sharia supervisory
functions independently and professionally.
Informasi mengenai rangkap jabatan DPS Perseroan per 31 Information regarding the concurrent position of the Company’s
Desember 2025 disajikan berikut ini: Sharia Supervisory Board as of December 31, 2025 is
presented below:
Nama Jabatan Rangkap Jabatan Nama Perusahaan Bidang Usaha
Name Position Concurrent Positions Company Name Line of Business
Aminudin Yakub Dewan Pengawas Syariah Dewan Pengawas Syariah PT Astra Sedaya Finance Perusahaan Pembiayaan
Sharia Supervisory Board Sharia Supervisory Board Financing Company
PT Asuransi Tripakatra Syariah Perusahaan Asuransi
Insurance Company
Bank Panin Dubai Syariah (PDSB) Perbankan
Bank
Panin Asset Management Perusahaan Manajemen
Aset
Asset Management
Company
310 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 313
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Kebijakan Pengelolaan Benturan Kepentingan Dewan Pengawas Syariah
Conflict of Interest Management Policy Sharia Supervisory Board
Perseroan menerapkan Kebijakan Pengelolaan Benturan The Company implements a Conflict of Interest Management
Kepentingan bagi DPS untuk memastikan setiap Policy for the Sharia Supervisory Board to ensure that each
anggotanya menjaga independensi, profesionalisme, dan member maintains independence, professionalism, and avoids
menghindari kepentingan pribadi yang dapat memengaruhi personal interests that may affect the objectivity of decisions.
objektivitas keputusan.
Dalam hal terdapat potensi benturan kepentingan, anggota In the event of a potential conflict of interest, Sharia Supervisory
DPS diwajibkan untuk mengungkapkan kondisi tersebut secara Board members are required to disclose such circumstances
terbuka kepada Perseroan dan tidak terlibat dalam proses openly to the Company and shall not be involved in the related
pengambilan keputusan terkait. decision-making process.
Sepanjang tahun 2025, tidak terdapat potensi benturan Throughout 2025, there were no potential conflicts of interest
kepentingan dalam pelaksanaan tugas dan keputusan DPS. in the implementation of the Sharia Supervisory Board’s duties
and decisions.
Transparansi Kepemilikan Saham Dewan Pengawas Syariah
Transparency of Sharia Supervisory Board Share Ownership
Komitmen Perseroan terhadap GCG salah satunya diupayakan The Company’s commitment to GCG is pursued, among other
melalui keterbukaan informasi mengenai kepemilikan saham things, through transparency regarding the share ownership
anggota DPS baik di Perseroan maupun di perusahaan lainnya, of Sharia Supervisory Board members both in the Company
yaitu sebagai berikut: and in other companies, as follows:
Kepemilikan Saham
Nama Jabatan Share Ownership
Name Position Perseroan Perusahaan Pembiayaan/Perusahaan Lainnya
Company Financing Company/Other Companies
Aminudin Yakub Dewan Pengawas Syariah Tidak ada Tidak ada
Sharia Supervisory Board None None
Independensi Dewan Pengawas Syariah
Independence of the Sharia Supervisory Board
DPS Perseroan menjalankan fungsi dan tanggung jawabnya The Company’s Sharia Supervisory Board carries out its
dengan tetap menjaga independensi dan objektivitas, serta functions and responsibilities while maintaining independence
selalu menempatkan kepentingan Perseroan sebagai prioritas and objectivity, and always prioritizing the interests of the
utama. Komitmen terhadap independensi ini dibuktikan Company. This commitment to independence is evidenced
dengan tidak adanya hubungan keluarga, keuangan, maupun by the absence of family, financial, or other interests between
kepentingan lain antara anggota DPS dengan Direksi, Dewan Sharia Supervisory Board members and the Board of Directors,
Komisaris, maupun pemegang saham utama atau pengendali. Board of Commissioners, or major shareholders or controllers.
Sebagai bentuk penerapan prinsip GCG, Perseroan juga As a form of implementing GCG principles, the Company
melarang anggota DPS merangkap jabatan sebagai Direksi also prohibits members of the Sharia Supervisory Board
atau Dewan Komisaris Perseroan. from concurrently serving as Directors or Commissioners of
the Company.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 311
Page 314
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Rapat Dewan Pengawas Syariah
Sharia Supervisory Board Meeting
Kebijakan Rapat Meeting Policy
Kebijakan terkait pelaksanaan rapat DPS termasuk tata tertib Policies related to the implementation of Sharia Supervisory
pelaksanaan serta mekanisme pengambilan keputusan Board meetings, including the rules of procedure and decision-
senantiasa berpedoman pada prosedur yang ditetapkan making mechanisms, are always based on the procedures
dalam POJK 46/2024 tentang Pengembangan dan Penguatan set forth in POJK 46/2024 concerning the Development
Perusahaan Pembiayaan, Perusahaan Pembiayaan Infrastruktur, and Strengthening of Financing Companies, Infrastructure
dan Perusahaan Modal Ventura juncto POJK 35/2018 tentang Financing Companies, and Venture Capital Companies in
Penyelenggaraan Usaha Perusahaan Pembiayaan. conjunction with POJK 35/2018 concerning the Operation of
Financing Companies.
Tingkat Kehadiran DPS dalam Rapat Sharia Supervisory Board Attendance Rate at Meetings
Per 31 Desember 2025, DPS telah menyelenggarakan sebanyak As of December 31, 2025, the Sharia Supervisory Board has
6 (enam) kali rapat dengan rata-rata tingkat kehadiran anggota held 6 (six) meetings with an average attendance rate of 100%.
dalam rapat adalah 100%.
Agenda Rapat DPS Sharia Supervisory Board Meeting Agenda
Selama 2025, topik-topik strategis yang dibahas dalam rapat During 2025, the strategic topics discussed in Sharia
DPS, di antaranya: Supervisory Board meetings included:
Tanggal
Agenda
Date
26 Februari 2025 • Pembahasan Company Performance Q4 2024
February 26, 2025 • Pembahasan Aktivitas Pemasaran Q4 2024
• Laporan Likuiditas Q4 2024
• Preview Laporan Profil Risiko Terintegrasi Semester II 2024
• Pembahasan Risk Management Update Semester II 2024
• Pembahasan Aspek Akuntansi Semester II 2025
• Discussion of Company Performance Q4 2024
• Discussion of Marketing Activities Q4 2024
• Liquidity Report Q4 2024
• Preview of Integrated Risk Profile Report for the Second Semester of 2024
• Discussion of Risk Management Update for the Second Semester of 2024
• Discussion of Accounting Aspects for the Second Semester of 2025
25 April 2025 • Pembahasan Company Performance Q1 2025
April 25, 2025 • Pembahasan Aktivitas Pemasaran Q1 2025
• Laporan Likuiditas Q1 2025
• Discussion of Company Performance Q1 2025
• Discussion of Marketing Activities Q1 2025
• Liquidity Report Q1 2025
19 Juni 2025 • Pembahasan Proses terkait Pembiayaan Syariah Semester I 2025
June 19, 2025 • Pembahasan Akad Pembiayaan Syariah Semester I 2025
• Pembahasan Aspek Akuntansi Semester I 2025
• Discussion of Sharia Financing Processes for the First Semester of 2025
• Discussion of Sharia Financing Agreements for the First Semester of 2025
• Discussion of Accounting Aspects for the First Semester of 2025
312 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 315
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Tanggal
Agenda
Date
31 Juli 2025 • Pembahasan Company Performance Q2 2025
July 31, 2025 • Pembahasan Aktivitas Pemasaran Q2 2025
• Pembahasan Aspek Akuntansi Semester I 2025
• Laporan Likuiditas Q2 2025
• Review Laporan Profil Risiko Terintegrasi Semester I 2025
• Pembahasan Evaluasi Fungsi Kepatuhan terhadap Pemenuhan Prinsip Syariah Semester I 2025
• Discussion of Company Performance Q2 2025
• Discussion of Marketing Activities Q2 2025
• Discussion of Accounting Aspects Semester I 2025
• Liquidity Report Q2 2025
• Review of Integrated Risk Profile Report Semester I 2025
• Discussion of Compliance Function Evaluation on Sharia Principles Compliance Semester I 2025
31 Oktober 2025 • Pembahasan Company Performance Q3 2025;
October 31, 2025 • Pembahasan Aktivitas Pemasaran Q3 2025;
• Laporan Likuiditas Q3 2025
• Discussion of Company Performance Q3 2025;
• Discussion of Marketing Activities Q3 2025;
• Liquidity Report for Q3 2025
22 Desember 2025 • Pembahasan Proses terkait Pembiayaan Syariah Semester II 2025
December 22, 2025 • Pembahasan Akad Pembiayaan Syariah Semester II 2025
• Pembahasan Evaluasi Fungsi Kepatuhan terhadap Pemenuhan Prinsip Syariah Semester II 2025
• Discussion of Sharia Financing Process for the Second Semester of 2025
• Discussion of Sharia Financing Agreements for the Second Semester of 2025
• Discussion of Compliance Function Evaluation Regarding Sharia Principles Compliance for the Second
Semester of 2025
Program Pelatihan dan Peningkatan Kompetensi Dewan Pengawas Syariah Tahun 2025
Training and Competency Development Program for the Sharia Supervisory Board in 2025
Kebijakan Pelatihan dan Pengembangan Kompetensi Training and Competency Development Policy for the
DPS Sharia Supervisory Board
Perseroan mendorong DPS untuk secara aktif mengikuti The Company encourages the Sharia Supervisory Board
berbagai kegiatan pengembangan kompetensi agar dapat to actively participate in various competency development
terus memahami perkembangan regulasi dan praktik syariah activities so that they can continue to understand the
yang berlaku di sektor industri multifinance. developments in regulations and Sharia practices applicable
in the multifinance industry sector.
Daftar Pelatihan dan Pengembangan Kompetensi DPS List of Training and Competency Development Programs
Tahun 2025 for the Sharia Supervisory Board in 2025
Sepanjang tahun 2025, DPS telah mengikuti berbagai program Throughout 2025, the Sharia Supervisory Board has
pengembangan kompetensi, dengan uraian sebagai berikut: participated in various competency development programs,
as detailed below:
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 313
Page 316
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Nama Jabatan Jenis Pelatihan Tanggal Pelaksanaan Penyelenggara
Name Position Type of Training Date Organizer
Aminudin Yakub Dewan Pengawas Syariah Seminar Nasional "Will Trade War Create 6 Mei 2025 APPI
Sharia Supervisory Board Financial Turmoil?" May 6, 2025
"Will the Trade War Create Financial
Turmoil?" National Seminar
Workshop Pra-Ijtima' Sanawi (Annual 24 – 25 September DSN MUI
Meeting) DPS X Tahun 2025 2025
Pre-Annual Meeting Workshop (Annual September 24–25,
Meeting) Sharia Supervisory Board X 2025
2025
Program Orientasi bagi Anggota Dewan Pengawas Syariah Baru Tahun 2025
Orientation Program for New Sharia Supervisory Board Members in 2025
Sepanjang tahun 2025, Perseroan tidak menyelenggarakan Throughout 2025, the Company did not hold an orientation or
program orientasi atau induksi bagi anggota DPS baru, karena induction program for new Sharia Supervisory Board members,
tidak terjadi perubahan susunan keanggotaan. as there were no changes in membership composition.
Realisasi Pelaksanaan Tugas Dewan Pengawas Syariah Tahun 2025
Implementation of the Sharia Supervisory Board’s Duties in 2025
Sepanjang tahun 2025, DPS telah melaksanakan tugas dan Throughout 2025, the Sharia Supervisory Board has carried out
tanggung jawabnya dengan uraian singkat sebagai berikut: its duties and responsibilities with the following brief description:
1. Pelaksanaan Rapat DPS 1. Implementation of Sharia Supervisory Board Meetings
Dewan Pengawas Syariah telah melaksanakan rapat dengan The Sharia Supervisory Board held six (6) meetings
manajemen sebanyak 6 (enam) kali dengan rincian tanggal withmanagement, with the following dates:
pelaksanaan sebagai berikut:
a. 26 Februari 2025 a. February 26, 2025
b. 25 April 2025 b. April 25, 2025
c. 19 Juni 2025 c. June 19, 2025
d. 31 Juli 2025 d. July 31, 2025
e. 31 Oktober 2025 e. October 31, 2025
2. Penerapan Evaluasi DPS atas Pemenuhan Prinsip Syariah 2. Implementation of Sharia Supervisory Board Evaluation
Dewan Pengawas Syariah. on Compliance with Sharia Principles by the Sharia
Supervisory Board.
314 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 317
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Penilaian Kinerja
Dewan Komisaris dan Direksi
Performance Assessment of the Board of Commissioners and Directors
Prosedur Penilaian Kinerja Performance Assessment Procedures
Kinerja Dewan Komisaris dan Direksi dievaluasi secara periodik The performance of the Board of Commissioners and Directors
setidaknya setiap satu tahun sekali baik secara kolegial maupun is assessed periodically at least once a year, both collectively
individual dengan menggunakan metode self-assessment yang and individually, using a self-assessment method based on
dilakukan berdasarkan SEOJK No. 28/SEOJK.06/2025 tentang SEOJK No. 28/SEOJK.06/2025 concerning Reports on the
Laporan Penerapan Tata Kelola yang Baik bagi Lembaga Implementation of Good Governance for Financing Institutions,
Pembiayaan, Perusahaan Modal Ventura, Lembaga Keuangan Venture Capital Companies, Microfinance Institutions, and
Mikro, dan Lembaga Jasa Keuangan Lainnya. Selain itu, Komite Other Financial Services Institutions. The Nomination and
Nominasi dan Remunerasi juga berhak memberikan evaluasi Remuneration Committee also has the right to evaluate the
kinerja bagi Dewan Komisaris dan Direksi. performance of the Board of Commissioners and Directors.
Kriteria Penilaian Kinerja Performance Assessment Criteria
Parameter penilaian yang digunakan untuk mengukur kinerja The assessment parameters used to measure the performance
Dewan Komisaris dan Direksi mengacu pada kriteria dan of the Board of Commissioners and Board of Directors refer to
proses yang diformulasikan dan direkomendasikan oleh the criteria and processes formulated and recommended by
Komite Nominasi dan Remunerasi dengan mengacu pada the Nomination and Remuneration Committee with reference
pedoman kerja Komite Nominasi dan Remunerasi serta SEOJK to the Nomination and Remuneration Committee’s work
No. 28/SEOJK.06/2025 tentang Laporan Penerapan Tata guidelines and SEOJK No. 28/SEOJK.06/2025 concerning
Kelola yang Baik bagi Lembaga Pembiayaan, Perusahaan the Report on the Implementation of Good Governance for
Modal Ventura, Lembaga Keuangan Mikro, dan Lembaga Jasa Financing Institutions, Venture Capital Companies, Microfinance
Keuangan Lainnya. Institutions, and Other Financial Services Institutions.
Selanjutnya, hasil self-assessment Dewan Komisaris dan Furthermore, the results of the self-assessment of the Board
Direksi diungkapkan di dalam Laporan Tahunan yang of Commissioners and Board of Directors are disclosed in the
kemudian disampaikan kepada RUPS sebagai bentuk Annual Report, which is then submitted to the GMS as a form
pertanggungjawaban kepada pemegang saham. Laporan of accountability to shareholders. The complete report on the
tugas pengawasan Dewan Komisaris dan Direksi untuk periode supervisory duties of the Board of Commissioners and Board
tahun buku 2025 selengkapnya dapat dilihat pada halaman of Directors for the 2025 fiscal year can be found on the Board
Laporan Dewan Komisaris dan Laporan Direksi pada Laporan of Commissioners Report and Board of Directors Report pages
Tahunan ini. of this Annual Report.
Hasil Penilaian Kinerja Performance Assessment Results
Berdasarkan hasil evaluasi kinerja yang telah dilakukan Based on the performance evaluation results conducted
sepanjang 2025, dapat disimpulkan bahwa Dewan Komisaris throughout 2025, it can be concluded that the Board of
dan Direksi telah melaksanakan tugas dan tanggung jawab Commissioners and Directors have carried out their supervisory
pengawasan secara efektif, sesuai dengan ketentuan duties and responsibilities effectively, in accordance with
yang berlaku. applicable regulations.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 315
Page 318
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Kebijakan Nominasi dan Remunerasi
Dewan Komisaris, Direksi, dan
Dewan Pengawas Syariah
Nomination and Remuneration Policy for the Board of Commissioners,
Board of Directors, and Sharia Supervisory Board
Kebijakan dan Prosedur Nominasi Bagi Dewan Komisaris, Direksi, dan Dewan Pengawas Syariah
Nomination Policies and Procedures for the Board of Commissioners, Board of Directors, and
Sharia Supervisory Board
Proses pemilihan dan penunjukan calon anggota Dewan The process of selecting and appointing candidates for the
Komisaris, Direksi, dan DPS baru mengacu pada Pedoman Board of Commissioners, Board of Directors, and new Sharia
Komite Nominasi dan Remunerasi serta peraturan perundang- Supervisory Board refers to the Nomination and Remuneration
undangan yang berlaku. Perseroan memiliki Komite Nominasi Committee Guidelines and applicable laws and regulations. The
dan Remunerasi yang membantu Dewan Komisaris dalam Company has a Nomination and Remuneration Committee that
melaksanakan fungsi pengawasan terkait nominasi dan assists the Board of Commissioners in managing its supervisory
remunerasi anggota Direksi, Dewan Komisaris, dan DPS. functions related to the nomination and remuneration of
members of the Board of Directors, Board of Commissioners,
and Sharia Supervisory Board.
Sepanjang proses nominasi, Komite Nominasi dan Remunerasi Throughout the nomination process, the Nomination and
bertanggung jawab untuk memberikan rekomendasi atas Remuneration Committee is responsible for providing
komposisi Direksi, Dewan Komisaris, dan DPS dengan recommendations on the composition of the Board of Directors,
mengedepankan prinsip profesionalisme dan independensi. Board of Commissioners, and Sharia Supervisory Board,
Dalam pelaksanaannya, Komite menetapkan kriteria yang prioritizing the principles of professionalism and independence.
jelas bagi setiap kandidat dengan mempertimbangkan aspek In its implementation, the Committee establishes clear criteria
kompetensi dan karakter, serta memperhatikan kebutuhan for each candidate by considering aspects of competence
keberagaman secara proporsional guna mendukung efektivitas and character, as well as paying attention to the need for
pelaksanaan tugas dan tanggung jawab Direksi, Dewan proportional diversity to support the effective implementation
Komisaris, dan DPS. of the duties and responsibilities of the Board of Directors,
Board of Commissioners, and Sharia Supervisory Board.
Dengan mengacu pada kualifikasi individual yang telah With reference to the individual qualifications that have been
ditetapkan tersebut, Komite Nominasi dan Remunerasi determined, the Nomination and Remuneration Committee then
selanjutnya melakukan proses identifikasi dan mengusulkan conducts an identification process and proposes candidates
calon Direksi, Dewan Komisaris, dan DPS yang dinilai memenuhi for the Board of Directors, Board of Commissioners, and
persyaratan yang berlaku. Sharia Supervisory Board who are deemed to meet the
applicable requirements.
Kebijakan Nominasi Perseroan mengatur secara rinci prosedur The Company’s Nomination Policy regulates in detail the
pemilihan, pengangkatan, pemberhentian, dan penggantian procedures for the selection, appointment, dismissal, and
anggota Dewan Komisari, Direksi, dan DPS dengan rincian replacement of members of the Board of Commissioners,
sebagai berikut: Board of Directors, and Sharia Supervisory Board, with the
following details:
316 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 319
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
1. Kriteria Anggota Direksi, Dewan Komisaris, dan DPS 1. Criteria for Members of the Board of Directors, Board of
Commissioners, and Sharia Supervisory Board
Calon anggota Direksi, Dewan Komisaris, dan DPS Candidates for the Company’s Board of Directors, Board
Perseroan paling kurang harus memenuhi persyaratan of Commissioners, and Sharia Supervisory Board must at
dan kriteria sebagaimana ditetapkan dalam peraturan least meet the requirements and criteria as stipulated in the
perundang-undangan yang berlaku, baik persyaratan dan applicable laws and regulations, both in terms of integrity,
kriteria dari sisi integritas, kompetensi, reputasi, domisili, competence, reputation, domicile, independence, or other
independensi, atau kriteria khusus lainnya. specific criteria.
2. Mekanisme Pemilihan Anggota Direksi, Dewan Komisaris, 2. Mechanism for Selecting Members of the Board
dan DPS of Directors, Board of Commissioners, and Sharia
Supervisory Board
Prosedur Pemilihan Direksi, Dewan Komisaris, dan DPS The procedure for selecting the Board of Directors, Board
Perseroan dilakukan melalui tahapan-tahapan berikut: of Commissioners, and Sharia Supervisory Board of the
Company is done through the following stages:
a. Kandidat diprioritaskan berasal dari talent internal a. Candidates are prioritized from internal talent
yang memiliki potensi untuk menjadi Direktur dan who have the potential to become Directors and
Komisaris Perseroan, namun juga dapat berasal dari Commissioners of the Company, but may also come
kalangan profesional. from professional circles.
b. Perseroan dapat menggunakan jasa pihak ketiga (search b. The Company may use the services of independent
firms) yang independen yang memiliki reputasi baik third parties (search firms) with a good reputation in
dalam proses seleksi kandidat Direktur dan Komisaris. the selection process for Director and Commissioner
Pihak ketiga yang ditunjuk (search firms) oleh Perseroan candidates. The third parties appointed (search firms)
akan membantu proses seleksi, khususnya dalam hal: by the Company will assist in the selection process,
particularly in terms of:
• Mengidentifikasi kandidat yang memenuhi • Identifying candidates who meet the requirements;
persyaratan;
• Melakukan wawancara dan seleksi kandidat • Conducting interviews and selecting candidates
(termasuk melakukan pengecekan latar belakang (including conducting background checks and
dan referensi); references);
• Bertindak sebagai penghubung antara Dewan • Acting as a liaison between the Board of
Komisaris, Komite Nominasi dan Remunerasi dan Commissioners, the Nomination and Remuneration
kandidat selama proses seleksi dan evaluasi; Committee, and candidates during the selection and
evaluation process;
• Memberikan konsultasi yang diperlukan oleh Komite • Providing necessary consultation to the Nomination
Nominasi dan Remunerasi. and Remuneration Committee.
c. Anggota Direksi, Dewan Komisaris dan/atau Pemegang c. Members of the Board of Directors, Board of
Saham Perseroan dapat menyampaikan usulan kandidat Commissioners and/or Shareholders of the Company
anggota Direksi, Dewan Komisaris, dan DPS kepada may submit proposals for candidates for the Board
Perseroan. Pemegang saham yang dapat mengusulkan of Directors, Board of Commissioners, and Sharia
kandidat anggota Direksi adalah 1 (satu) pemegang Supervisory Board to the Company. Shareholders who
saham atau lebih yang mewakili 1/20 (satu per dua puluh) may propose candidates for the Board of Directors are
atau lebih dari jumlah seluruh saham dengan hak suara. 1 (one) or more shareholders representing 1/20 (one
twentieth) or more of the total number of shares with
voting rights.
3. Prosedur Pengangkatan Anggota Direksi, Dewan 3. Procedures for Appointing Members of the Board
Komisaris, dan DPS of Directors, Board of Commissioners, and Sharia
Supervisory Board
Sesuai dengan kebijakan nominasi Perseroan, prosedur In accordance with the Company’s nomination policy,
pengangkatan anggota Direksi, Dewan Komisaris, dan the procedure for appointing members of the Board of
DPS mengharuskan persetujuan RUPS dan lulus Penilaian Directors, Board of Commissioners, and Sharia Supervisory
Kemampuan dan Kepatutan (Fit and Proper Test) dari OJK, Board requires the approval of the GMS and passing the
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 317
Page 320
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
serta memenuhi persyaratan lain yang ditetapkan instansi Fit and Proper Test from the OJK, as well as fulfilling other
terkait sebelum resmi menjabat. requirements set by the relevant agencies before officially
taking office.
4. Prosedur Pemberhentian, Penggantian dan/atau 4. Procedures for Dismissal, Replacement and/or
Pengunduran Diri Anggota Direksi, Dewan Komisaris, Resignation of Members of the Board of Directors, Board
dan DPS of Commissioners, and Sharia Supervisory Board
Prosedur Pemberhentian, Penggantian, dan/atau The procedures for dismissal, replacement, and/or
Pengunduran Diri Anggota Direksi, Dewan Komisaris, resignation of members of the Board of Directors, Board
dan DPS Perseroan dijalankan sesuai kebijakan nominasi of Commissioners, and Sharia Supervisory Board of the
Perseroan dan ketentuan peraturan perundang-undangan Company are in accordance with the Company’s nomination
yang berlaku, dengan tahapan sebagai berikut: policy and applicable laws and regulations, with the
following stages:
a. Usulan pemberhentian dan/atau penggantian anggota a. Proposals for the dismissal and/or replacement of
Direksi dan Dewan Komisaris yang disampaikan kepada members of the Board of Directors and Board of
RUPS harus memperhatikan rekomendasi dari Komite Commissioners submitted to the GMS must take into
Nominasi dan Remunerasi Perseroan. account the recommendations of the Company’s
Nomination and Remuneration Committee.
b. Anggota Direksi dan Dewan Komisaris dapat b. Members of the Board of Directors and Board of
diberhentikan sewaktu-waktu berdasarkan keputusan Commissioners may be dismissed at any time based on
RUPS dengan menyebutkan alasannya. GMS resolution, stating the reasons for such dismissal.
c. Anggota Direksi dan Dewan Komisaris berhak c. Members of the Board of Directors and Board of
mengundurkan diri dari jabatannya dengan Commissioners have the right to resign from their
memberitahukan secara tertulis mengenai maksudnya positions by notifying the Company in writing of their
tersebut dan alasan pengunduran diri kepada Perseroan intention and the reasons for their resignation no later
selambatnya 90 (sembilan puluh) hari atau 3 (tiga) bulan than 90 (ninety) days or 3 (three) months before the
sebelum efektif pengunduran dirinya. effective date of their resignation.
Kebijakan dan Prosedur Penetapan Remunerasi bagi Dewan Komisaris, Direksi, dan DPS
Remuneration Determination Policy and Procedures for the Board of Commissioners, Board of
Directors, and Sharia Supervisory Board
Kebijakan dan Prosedur Penetapan Remunerasi Dewan Remuneration Policy and Procedures for the Board
Komisaris, Direksi, dan DPS of Commissioners, Board of Directors, and Sharia
Supervisory Board
Perseroan menetapkan kebijakan remunerasi bagi Dewan The Company establishes remuneration policies for the
Komisaris, Direksi, dan DPS dengan mengacu pada ketentuan Board of Commissioners, Board of Directors, and Sharia
peraturan perundang-undangan yang berlaku serta kebijakan Supervisory Board with reference to applicable laws and
internal Perseroan dengan mempertimbangkan rekomendasi regulations as well as the Company’s internal policies, taking
dari Komite Nominasi dan Remunerasi. into account recommendations from the Nomination and
Remuneration Committee.
Indikator Penetapan Remunerasi Dewan Komisaris, Indicators for Determining the Remuneration of the
Direksi, dan DPS Board of Commissioners, Board of Directors, and Sharia
Supervisory Board
Indikator penetapan remunerasi bagi Dewan Komisaris, Remuneration determination indicators for the Board
Direksi, dan DPS dengan mengacu pada ketentuan peraturan of Commissioners, Board of Directors, and Sharia
perundang-undangan yang berlaku serta kebijakan internal Supervisory Board with reference to applicable laws and
Perseroan dengan mempertimbangkan rekomendasi dari regulations and the Company’s internal policies, taking
Komite Nominasi dan Remunerasi. into account recommendations from the Nomination and
Remuneration Committee.
318 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 321
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Pengungkapan Mengenai Kebijakan Remunerasi dan Fasilitas Lain bagi Anggota Direksi,
Dewan Komisaris, DPS, dan Pegawai
Disclosure Regarding Remuneration Policies and Other Facilities for Members of the Board of
Directors, Board of Commissioners, Sharia Supervisory Board, and Employees
1. Pengungkapan Mengenai Kebijakan Remunerasi dan 1. Disclosure Regarding Remuneration Policies and Other
Fasilitas Lain bagi Anggota Direksi, Dewan Komisaris, Facilities for Members of the Board of Directors, Board
dan DPS of Commissioners, and Sharia Supervisory Board
a. Remunerasi dalam Bentuk Non-Natura, Termasuk Gaji a. Remuneration in Non-Natura Form (Cash), Including
dan Penghasilan Tetap Lainnya, Antara Lain Tunjangan Salaries and Other Fixed Income, Such as Benefits,
(Benefit), Kompensasi Berbasis Saham, Tantiem dan Share-Based Compensation, Bonuses, and Other
Bentuk Remunerasi Lainnya Forms of Remuneration
Perseroan memberikan kuasa kepada Presiden The Company authorizes the President Commissioner of
Komisaris Perseroan untuk menetapkan gaji dan the Company to determine the salaries and benefits of
tunjangan anggota Direksi Perseroan, serta honorarium the members of the Board of Directors of the Company,
anggota Dewan Komisaris. as well as the honoraria of the members of the Board
of Commissioners.
Perseroan memberikan tantiem untuk anggota The Company provides bonuses to members of the
Direksi dan Dewan Komisaris yang dikaitkan dengan Board of Directors and Board of Commissioners based
kinerja Perseroan. on the Company’s performance.
b. Fasilitas Lain dalam Bentuk Natura/Non-Natura b. ther Facilities in the Form of Non-Cash/Cash Benefits
Berupa Penghasilan Tidak Tetap Lainnya, Termasuk Include Other Non-Fixed Income, such as Housing
Tunjangan untuk Perumahan, Transportasi, Asuransi Allowances, Transportation Allowances, Health
Kesehatan dan Fasilitas Lainnya Insurance, and Other Facilities
Sebagai bagian dari paket remunerasi, Perseroan As part of the remuneration package, the Company
menyediakan berbagai tunjangan bagi Direksi yang provides various allowances for the Board of Directors
dirancang untuk mendukung pelaksanaan tugas dan designed to support the performance of their duties and
tanggung jawabnya, antara lain tunjangan transportasi, responsibilities, including transportation allowances,
tunjangan perjalanan dinas beserta fasilitas pengemudi, business travel allowances along with driver facilities,
perlindungan melalui asuransi kesehatan, asuransi jiwa, protection through health insurance, life insurance, and
dan asuransi kecelakaan, serta program dana pensiun. accident insurance, as well as a pension fund program.
2. Pengungkapan Paket atau Kebijakan Remunerasi Dalam 2. Disclosure of Remuneration Packages or Policies in 1
1 (Satu) Tahun (One) Year
a. Paket atau Kebijakan Remunerasi dan Fasilitas Lain a. Remuneration Packages or Policies and Other
bagi Anggota Direksi, Dewan Komisaris, dan DPS yang Facilities for Members of the Board of Directors, Board
Ditetapkan Rapat Umum Pemegang Saham (RUPS) of Commissioners, and Sharia Supervisory Board as
Determined by the General Meeting of Shareholders
(GMS)
Perseroan tidak menetapkan paket atau fasilitas lain The Company does not determine packages or
bagi Direksi, Dewan Komisaris dan DPS dalam RUPS other facilities for the Board of Directors, Board of
selain dari gaji dan tunjangan anggota Direksi Perseroan Commissioners, and Sharia Supervisory Board in the
serta honorarium anggota Dewan Komisaris. GMS other than the salaries and allowances of the
Company’s Board of Directors and the honoraria of
the Board of Commissioners.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 319
Page 322
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
b. Remunerasi dan Fasilitas Lain bagi Seluruh Anggota b. Remuneration and Other Facilities for All Members
Direksi, Dewan Komisaris, dan DPS Paling Sedikit of the Board of Directors, Board of Commissioners,
Mencakup Jumlah Anggota Direksi, Jumlah Anggota and Sharia Supervisory Board Shall at Least Include
Dewan Komisaris, Jumlah Anggota DPS, dan Jumlah the number of Members of the Board of Directors, the
Seluruh Kebijakan Remunerasi dan Fasilitas Lain Number of Members of the Board of Commissioners,
dalam 1 Tahun the Number of Members of the Sharia Supervisory
Board, and the Total Amount of Remuneration and
Other Facilities in One Year
Jumlah yang Diterima
Jumlah
dalam Satu Tahun Nominal Fasilitas lain dalam Bentuk
Anggota Nominal Remunerasi*)
(Jutaan Rupiah) Natura**)
Number of Nominal Remuneration*)
Amount Received in One Nominal Value of Other Benefits in Kind**)
Members
Year (Millions of Rupiah)
Direksi 6 orang Rp61.224,329 juta | million 1. Tunjangan Transportasi
Board of Directors 6 members (kotor | gross) Natura:
a. Supir;
b. Asuransi Kesehatan dan
Jiwa untuk 6 orang dengan
keterangan sebagai berikut:
• Tunjangan rawat jalan:
maksimal Rp12 juta per tahun
per anggota Direksi;
• Asuransi rawat inap:
maksimal claim Rp210
juta per tahun per
anggota Direksi;
• Uang Pertanggungan Jiwa
Meninggal Sakit: Rp400 juta
per anggota Direksi;
• Uang Pertanggungan
Meninggal Kecelakaan
diri: Rp1.200 juta per
anggota Direksi.
1. Transportation Allowance
In-kind/non-cash:
a. Driver;
b. Health and Life Insurance for 6
people with the following details:
• Outpatient allowance:
maximum of Rp12 million
per year per member of the
Board of Directors;
• Hospitalization insurance:
maximum claim of Rp210
million per year per member
of the Board of Directors;
• Life Insurance for Death
Due to Illness: Rp400 million
per member of the Board
of Directors;
• Accidental death benefit:
Rp1,200 million per member
of the Board of Directors.
320 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 323
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Jumlah yang Diterima
Jumlah
dalam Satu Tahun Nominal Fasilitas lain dalam Bentuk
Anggota Nominal Remunerasi*)
(Jutaan Rupiah) Natura**)
Number of Nominal Remuneration*)
Amount Received in One Nominal Value of Other Benefits in Kind**)
Members
Year (Millions of Rupiah)
Dewan Komisaris 2 orang • Jumlah yang diterima Komisaris Tunjangan Hari Raya (THR)
Board of Commissioners 2 members Independen dalam 1 tahun adalah Holiday Allowance (THR)
Rp1.874,6 juta (kotor);
• Gaji dan tunjangan Presiden
Komisaris dan Komisaris dibayarkan
oleh PT Astra International
Tbk selaku pemegang saham
utama Perseroan.
• The total remuneration received by
the Independent Commissioners
in one year amounted to Rp1,874.6
million (gross).
• The salaries and allowances of
the President Commissioner and
Commissioners are paid by PT Astra
International Tbk, as the Company’s
major shareholder.
DPS 1 orang Rp295,480 juta | million
Sharia Supervisory Board 1 member (kotor | gross)
Keterangan:
*) Termasuk gaji dan penghasilan tetap lainnya, antara lain tunjangan (benefit), kompensasi berbasis saham, tantiem dan bentuk remunerasi
lainnya dalam bentuk non natura.
**) Perumahan, transportasi, asuransi kesehatan dan sebagainya.
Description:
*) Includes salary and other fixed income, including benefits, compensation based on shares, bonuses and other forms of remuneration in
cash form.
**) Housing, transportation, health insurance, and so on.
Jumlah anggota Direksi, Dewan Komisaris, dan DPS Number of members of the Board of Directors, Board of
yang menerima paket remunerasi dalam 1 (satu) tahun Commissioners, and Sharia Supervisory Board who received
yang dikelompokkan sesuai tingkat penghasilan a remuneration package in 1 (one) year, categorized according
sebagai berikut: to income level as follows:
Jumlah Dewan
Jumlah Direksi Jumlah DPS
Jumlah Remunerasi per Orang dalam 1 (satu) Tahun secara Tunai Komisaris
Number of Board Number of Sharia
Total Remuneration per Person in 1 (one) Year in Cash Number of Board
of Directors Supervisory Board
of Commissioners
Di atas Rp2.000.000.000,00 (dua miliar rupiah) 6 orang - -
Above Rp2,000,000,000.00 (two billion rupiah) 6 members
Di atas Rp1.000.000.000,00 (satu miliar rupiah) s.d. - - -
Rp2.000.000.000,00 (dua miliar rupiah)
Above Rp1,000,000,000.00 (one billion rupiah) to
Rp2,000,000,000.00 (two billion rupiah)
Di atas Rp500.000.000,00 (lima ratus juta rupiah) s.d. - 2 orang -
Rp1.000.000.000,00 (satu miliar rupiah) 2 members
Above Rp500,000,000.00 (five hundred million rupiah) to
Rp1,000,000,000.00 (one billion rupiah)
Rp500.000.000,00 (lima ratus juta rupiah) kebawah - - 1 orang
Rp500,000,000.00 (five hundred million rupiah) and below 1 member
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 321
Page 324
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
3. Rasio Gaji Tertinggi dan Terendah Karyawan 3. Highest and Lowest Employee Salary Ratios
Gaji yang diperbandingkan dalam rasio gaji adalah The salaries compared in the salary ratio are the
imbalan yang diterima oleh anggota Direksi, Dewan compensation received by members of the Board of
Komisaris dan karyawan PVML pada bulan terakhir tahun Directors, Board of Commissioners, and Financing, Venture
pelaporan. Rasio gaji tertinggi dan terendah, dalam skala Capital Companies, Microfinance Institutions, and Other
perbandingan berikut: Financial Services Institutions (PVML) employees in the last
month of the reporting year. The highest and lowest salary
ratios, on the following scale:
Pebandingan
Keterangan Comparison
Explanation
(a/b)
Rasio gaji pegawai yang tertinggi (a) dan gaji pegawai yang terendah (b)
Ratio of the highest employee salary (a) to the lowest employee salary 32,95
(b)
Rasio gaji anggota Direksi yang tertinggi (a) dan gaji anggota Direksi
yang terendah (b) 2,87
Ratio of the highest director salary (a) to the lowest director salary (b)
Rasio gaji anggota Dewan Komisaris yang tertinggi (a) dan gaji anggota Tidak tersedia dikarenakan gaji dan tunjangan
Dewan Komisaris yang terendah (b) Presiden Komisaris dan Komisaris dibayarkan oleh
The highest salary ratio of Board of Commissioners members (a) and PT Astra International Tbk selaku pemegang saham
the lowest salary ratio of Board of Commissioners members (b) utama Perseroan.
Not available because the salaries and allowances of the
President Commissioner and Commissioners are paid by
PT Astra International Tbk as the majority shareholder of
the Company.
Rasio gaji anggota Direksi yang tertinggi (a) dan gaji Pegawai yang
tertinggi (b)
2,92
The ratio of the highest salary of a member of the Board of Directors (a)
and the highest salary of an employee (b)
322 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 325
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Kebijakan Keberagaman Komposisi
Dewan Komisaris dan Direksi
Diversity Policy Composition of the Board of Commissioners and Directors
Penetapan komposisi Dewan Komisaris dan Direksi Perseroan The composition of the Company’s Board of Commissioners and
dilakukan dengan mempertimbangkan kebutuhan dan Board of Directors is determined by considering the needs and
kompleksitas bisnis yang dijalani. Dalam prosesnya, Perseroan complexity of the business being undertaken. In the process, the
senantiasa mengedepankan aspek keberagaman, keahlian, Company always prioritizes diversity, expertise, knowledge, and
pengetahuan, dan pengalaman dalam memilih sumber daya experience in selecting its human capital. Through the diversity
manusianya. Melalui keberagaman komposisi Dewan Komisaris of the Board of Commissioners and Board of Directors, each
dan Direksi yang beragam, masing-masing individu dapat individual can create an organization that is rich in perspectives,
menciptakan organisasi yang kaya akan perspektif sehingga which will be reflected in increasingly developed and innovative
akan tercermin pada aspek operasional dan bisnis yang semakin operational and business aspects. Through diversity in top
berkembang dan inovatif. Melalui keberagaman pada posisi top management positions, the Company also strives to sharpen
management, Perseroan juga berupaya untuk mempertajam objectivity in the decision-making process so as to improve
objektivitas dalam proses pengambilan keputusan sehingga the Company’s overall performance.
dapat meningkatkan performa Perseroan secara keseluruhan.
Pada tahun 2025, keberagaman komposisi Dewan Komisaris In 2025, the diversity of the composition of the Company’s Board
dan Direksi Perseroan tercermin melalui variasi latar belakang of Commissioners and Board of Directors is reflected in the
pendidikan, pengalaman profesional, rentang usia, serta variety of educational backgrounds, professional experience,
keahlian yang dimiliki oleh masing-masing anggota. Rincian age range, and expertise of each member. Details regarding
mengenai aspek keberagaman tersebut disajikan pada these aspects of diversity are presented in the following table:
tabel berikut:
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 323
Page 326
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Tabel Keberagaman Komposisi Anggota Dewan Komisaris dan Direksi
Table of Diversity in the Composition of Members of the Board of Commissioners and Board of Directors
Jenis Kelamin Usia (Tahun)
Nama Jabatan Gender Age (Years)
Name Position Pria Wanita
40-49 50-59 60-70 >70
Male Female
Dewan Komisaris
Rudy Presiden Komisaris
President
Commissioner
R. Nunu Soetjahja Komisaris Independen
Noegroho Independent
Commissioner
Margono Komisaris Independen
Tanuwijaya Independent
Commissioner
Thomas Junaidi Komisaris
Alim Wijaya Commissioner
Direksi
Board of Directors
Siswadi Presiden Direktur
President Director
Indra Gunawan Direktur
Director
Setia Budi Direktur
Director
Sri Harjati Direktur
Director
Valentina Chai Direktur
Wei Li Director
Daniel Hartono Direktur
Director
Pada tahun 2025, komposisi Dewan Komisaris dan Direksi Perseroan telah mencerminkan penerapan kebijakan keberagaman
sesuai dengan peraturan dan praktik tata kelola yang baik. Penerapan kebijakan ini mendukung strategi Perseroan dalam
menjaga keseimbangan antara kompetensi, pengalaman, dan keahlian di tingkat pimpinan. Uraian lebih lengkap mengenai profil
dan keberagaman anggota Dewan Komisaris dan Direksi tercantum pada Bab Profil Perusahaan dalam Laporan Tahunan ini.
324 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 327
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Latar Belakang Pendidikan
Educational Background Keahlian
Sarjana Magister Doktoral Expertise
Bachelor’s Degree Master’s Degree Doctorate
• Sertifikasi Dasar Pembiayaan
• Profesional Tata Kelola Risiko Berkualifikasi
• Basic Financing Certification
• Qualified Risk Management Professional
Sertifikasi Dasar Pembiayaan
Basic Financing Certification
Sertifikasi Dasar Pembiayaan
Basic Financing Certification
Sertifikasi Dasar Pembiayaan
Basic Financing Certification
• Sertifikasi Ahli Pembiayaan
• Sertifikasi Manajemen Risiko
• Financing Expert Certification
• Risk Management Certification
• Sertifikasi Ahli Pembiayaan
• Sertifikasi Manajemen Risiko
• Financing Expert Certification
• Risk Management Certification
• Sertifikasi Ahli Pembiayaan
• Sertifikasi Manajemen Risiko
• Financing Expert Certification
• Risk Management Certification
• Sertifikasi Ahli Pembiayaan
• Sertifikasi Manajemen Risiko
• Financing Expert Certification
• Risk Management Certification
• Sertifikasi Ahli Pembiayaan
• Sertifikasi Manajemen Risiko
• Financing Expert Certification
• Risk Management Certification
Sertifikasi Ahli Pembiayaan
Financing Expert Certification
By 2025, the composition of the Company’s Board of Commissioners and Board of Directors reflected the implementation of
diversity policies in accordance with regulations and good governance practices. The implementation of this policy supports
the Company’s strategy in maintaining a balance between competence, experience, and expertise at the leadership level. A
complete description of the profiles and diversity of the members of the Board of Commissioners and Board of Directors is
included in the Company Profile section of this Annual Report.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 325
Page 328
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Pengungkapan Hubungan Afiliasi
Anggota Dewan Komisaris, Direksi,
dan Pemegang Saham Utama
Disclosure of Affiliated Relationships of Members of the
Board of Commissioners, Board of Directors, and Majority Shareholders
Perseroan senantiasa memastikan penerapan prinsip The Company always encourages the application of the
transparansi dalam pengungkapan hubungan afiliasi, baik principle of transparency in the disclosure of affiliations,
yang bersifat keuangan maupun keluarga, antara anggota both financial and family-related, between members of the
Direksi, Dewan Komisaris, serta pemegang saham utama Board of Directors, Board of Commissioners, and majority
dan/atau pengendali. Pengungkapan ini dilakukan sesuai and/or controlling shareholders. This disclosure is made in
dengan ketentuan POJK 46/2024 tentang Pengembangan accordance with the provisions of POJK 46/2024 concerning
dan Penguatan Perusahaan Pembiayaan, Perusahaan the Development and Strengthening of Financing Companies,
Pembiayaan Infrastruktur, dan Perusahaan Modal Ventura Infrastructure Financing Companies, and Venture Capital
juncto POJK 35/2018 tentang Penyelenggaraan Usaha Companies in conjunction with POJK 35/2018 concerning the
Perusahaan Pembiayaan. Operation of Financing Companies.
Ketentuan tersebut menjadi acuan bagi Perseroan dalam These provisions serve as a reference for the Company in
mengidentifikasi dan menilai potensi hubungan afiliasi identifying and assessing potential affiliate relationships that
yang dapat memengaruhi independensi dan objektivitas may affect the independence and objectivity of the Board of
Dewan Komisaris maupun Direksi dalam menjalankan fungsi Commissioners and the Board of Directors in managing their
pengawasan dan pengelolaan. Dengan demikian, Perseroan supervisory and management functions. Thus, the Company
dapat menjaga integritas proses pengambilan keputusan can maintain the integrity of the decision-making process
serta memastikan penerapan prinsip tata kelola yang sehat and ensure the implementation of sound and accountable
dan akuntabel. governance principles.
Adapun kriteria hubungan afiliasi yang menjadi dasar The criteria for affiliated relationships that form the basis for
pengukuran independensi Dewan Komisaris dan Direksi adalah measuring the independence of the Board of Commissioners
sebagai berikut: and the Board of Directors are as follows:
1. Hubungan keluarga karena perkawinan atau keturunan 1. Family affiliation by marriage or blood relationship up to
sampai derajat kedua, baik secara horizontal maupun the second degree, whether horizontal or vertical, with
vertikal dengan pegawai, anggota Direksi, anggota Dewan employees, members of the Board of Directors, members
Komisaris, anggota DPS dan/atau pemegang saham; of the Board of Commissioners, members of the Sharia
Supervisory Board, and/or shareholders;
2. Hubungan dengan Perseroan karena adanya kesamaan 2. Affiliation with the Company due to the similarity of one
satu atau lebih anggota Direksi atau Dewan Komisaris; or more members of the Board of Directors or the Board
of Commissioners;
3. Hubungan pengendalian dengan Perseroan baik langsung 3. Controlling affiliation with the Company, either directly
maupun tidak langsung; or indirectly;
4. Hubungan kepemilikan saham dalam Perseroan sebesar 4. Shares ownership affiliation in the Company of 20% or
20% atau lebih; dan/atau more; and/or
5. Hubungan antara 2 (dua) perusahaan yang dikendalikan, 5. Affiliation between 2 (two) companies that are controlled,
baik langsung maupun tidak langsung, oleh pihak either directly or indirectly, by the same party.
yang sama.
326 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 329
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Rincian mengenai hubungan afiliasi antara Dewan Komisaris Details regarding the affiliation relationship between the Board
dan Direksi dapat dilihat pada tabel di bawah ini: of Commissioners and the Board of Directors is described in
the table below:
Hubungan Keuangan dengan Hubungan Afiliasi dengan
Financial Relationship with Affiliated with
Dewan Pemegang Dewan Pemegang
Direksi Direksi
Nama Komisaris Saham Utama Komisaris Saham Utama
Board of Board of
Name Board of Majority Board of Majority
Directors Directors
Commissioners Shareholders Commissioners 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
Rudy - - - - - -
R. Nunu Soetjahja - - - - - -
Noegroho
Margono Tanuwijaya - - - - - -
Thomas Junaidi Alim - - - - - -
Wijaya
Siswadi - - - - - -
Indra Gunawan
Setia Budi - - - - - -
Sri Harjati - - - - - -
Valentina Chai Wei Li - - - - - -
Daniel Hartono - - - - - -
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 327
Page 330
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Komite-Komite Pendukung
di bawah Dewan Komisaris
Supporting Committees under the Board of Commissioners
Komite Audit
Audit Committee
Komite Audit merupakan organ pendukung Dewan Komisaris The Audit Committee is a supporting governing body of the
yang memiliki peran strategis dalam memastikan efektivitas Board of Commissioners that plays a strategic role in ensuring
pelaksanaan fungsi pengawasan terhadap kegiatan audit dan the effectiveness of supervisory functions over audit activities
penerapan tata kelola perusahaan yang baik. Komite Audit and the implementation of good corporate governance. The
dibentuk untuk membantu Dewan Komisaris dalam menilai Audit Committee was established to assist the Board of
kecukupan sistem pengendalian internal, keandalan proses Commissioners in assessing the adequacy of internal control
pelaporan keuangan, serta kepatuhan Perseroan terhadap systems, the reliability of financial reporting processes, and the
ketentuan peraturan perundang-undangan yang berlaku. Company’s compliance with applicable laws and regulations.
Komite Audit menjalankan fungsi pengawasan berdasarkan The Audit Committee performs its supervisory function based on
data dan laporan yang diperoleh dari Direksi, Internal Audit, data and reports obtained from the Board of Directors, Internal
Auditor Eksternal, Corporate Secretary, Accounting, dan CRM Audit, External Auditors, Corporate Secretary, Accounting, and
(Customer Relationship Management). Dalam pelaksanaan CRM (Customer Relationship Management). In fulfilling its duties,
tugasnya, Komite Audit melakukan pemantauan atas seluruh the Audit Committee monitors the entire audit process from
proses audit mulai dari tahap perencanaan, pelaksanaan, the planning stage, implementation, and follow-up on audit
hingga tindak lanjut hasil audit. Selain itu, Komite Audit turut results. Moreover, the Audit Committee also ensures that the
memastikan bahwa praktik operasional dan kegiatan bisnis Company’s operational practices and business activities are
Perseroan telah selaras dengan prinsip-prinsip GCG serta in line with GCG principles and applicable internal policies.
kebijakan internal yang berlaku.
Pembentukan dan pelaksanaan fungsi Komite Audit The establishment and implementation of the Company’s
Perseroan berpedoman pada regulasi POJK 46/2024 tentang Audit Committee functions are guided by POJK 46/2024
Pengembangan dan Penguatan Perusahaan Pembiayaan, regulation concerning the Development and Strengthening of
Perusahaan Pembiayaan Infrastruktur, dan Perusahaan Modal Financing Companies, Infrastructure Financing Companies, and
Ventura juncto POJK 35/2018 tentang Penyelenggaraan Usaha Venture Capital Companies in conjunction with POJK 35/2018
Perusahaan Pembiayaan. Dengan berlandaskan pada ketentuan concerning the Operation of Financing Companies. Based on
tersebut, Komite Audit memastikan seluruh aktivitas usaha these provisions, the Audit Committee ensures that all of the
Perseroan dijalankan secara transparan, akuntabel, dan sesuai Company’s business activities are conducted in a transparent
dengan prinsip kehati-hatian serta praktik bisnis yang sehat. and accountable manner, in accordance with the principles of
prudence and sound business practices.
Pedoman Komite Audit Audit Committee Guidelines
Dalam melaksanakan fungsi pengawasan, seluruh anggota In terms of its supervisory function, all members of the Audit
Komite Audit berpedoman pada Pedoman Komite Audit yang Committee are guided by the Audit Committee Guidelines,
terakhir diperbaharui pada 30 Juni 2025. Pedoman tertulis which were last updated on June 30, 2025. These written
tersebut menjadi acuan utama bagi Komite Audit dalam guidelines serve as the main reference for the Audit Committee
menjalankan peran, tugas, dan tanggung jawabnya secara in performing its roles, duties, and responsibilities in a
transparan, objektif, dan independen, guna memastikan transparent, objective, and independent manner, for an effective
efektivitas pelaksanaan tata kelola perusahaan yang baik. implementation of good corporate governance.
328 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 331
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Keberadaan Pedoman Komite Audit Perseroan telah The Company’s Audit Committee Guidelines have been aligned
diselaraskan dengan peraturan yang berlaku seperti POJK with applicable regulations, such as POJK 46/2024 concerning
46/2024 tentang Pengembangan dan Penguatan Perusahaan the Development and Strengthening of Financing Companies,
Pembiayaan, Perusahaan Pembiayaan Infrastruktur, dan Infrastructure Financing Companies, and Venture Capital
Perusahaan Modal Ventura juncto POJK 35/2018 tentang Companies, in conjunction with POJK 35/2018 concerning
Penyelenggaraan Usaha Perusahaan Pembiayaandan POJK the Operation of Financing Companies and POJK No. 55/
No. 55/POJK.04/2015 (”POJK 55/2015”) tentang Pembentukan POJK.04/2015 (“POJK 55/2015”) on the Establishment and
dan Pelaksanaan Kerja Komite Audit. Implementation of the Audit Committee.
Secara umum, Pedoman Komite Audit Perseroan memuat In general, the Company’s Audit Committee Guidelines contain
ketentuan yang mencakup antara lain: provisions that includes:
1. Maksud & tujuan umum; 1. General purpose and objectives;
2. Peran dan tanggung jawab; 2. Roles and responsibilities;
3. Wewenang; 3. Authority;
4. Ketentuan mengenai penanganan pengaduan; 4. Provisions regarding the handling of complaints;
5. Organisasi: keanggotaan & rapat; 5. Organization: membership & meetings;
6. Perubahan terhadap piagam dan kinerja komite audit; dan 6. Changes to the charter and performance of the audit
committee; and
7. Lain-lain. 7. Miscellaneous.
Pedoman Komite Audit telah dipublikasikan di situs web resmi The Audit Committee Guidelines have been published on the
Perseroan sehingga dapat diakses oleh seluruh pemangku Company’s official website so that they can be accessed by
kepentingan sebagai bentuk komitmen terhadap prinsip all stakeholders as a form of commitment to the principles
keterbukaan informasi dan penerapan tata kelola perusahaan of information disclosure and the implementation of good
yang baik. corporate governance.
Tugas dan Tanggung Jawab Komite Audit Duties and Responsibilities of the Audit Committee
Berdasarkan Pedoman Komite Audit, tugas dan tanggung jawab Based on the Audit Committee Guidelines, the duties and
Komite Audit diuraikan sebagai berikut: responsibilities of the Audit Committee are outlined as follows:
1. Melakukan pengawasan terhadap: 1. Supervising:
a. Laporan Keuangan a. Financial Statements
Kredibilitas dan objektivitas laporan keuangan The credibility and objectivity of the Company’s financial
Perseroan yang akan diberikan kepada pihak eksternal statements to be submitted to external parties and
dan regulator, termasuk penindaklanjutan keluhan dan/ regulators, including follow-up on complaints and/or
atau catatan ketidakwajaran terhadap laporan selama notes of irregularities in the reports during the Audit
periode pengkajian Komite Audit; Committee’s review period;
b. Pengendalian Internal b. Internal Control
Kecukupan proses untuk mengidentifikasi dan The adequacy of processes to identify and mitigate
memitigasi risiko keuangan dan bisnis; financial and business risks;
c. Kegiatan Assurance c. Assurance Activities
Rencana dan hasil kegiatan yang dilakukan oleh Audit Plans and results of activities conducted by Internal
Internal, Auditor Eksternal, dan penyedia jasa asurans Audit, External Auditors, and other assurance service
lainnya untuk menilai apakah risiko-risiko utama telah providers to assess whether key risks have been
tercakup dan dievaluasi secara memadai di dalam adequately covered and evaluated in the performance
pelaksanaan tugas mereka; of their duties;
d. Objektivitas dan Independensi Ojektivitas dan d. Objectivity and Independence Objectivity and
independensi Auditor Internal dan Eksternal; independence of Internal and External Auditors;
e. Aspek Hukum e. Legal Aspects
Proses dan pelaporan kasus hukum signifikan yang ada Processes and reporting of significant legal cases within
di lingkungan Perseroan; dan the Company; and
f. Kepatuhan f. Compliance
Kepatuhan dengan hukum dan undang-undang terkait Compliance with relevant laws and regulations as well
serta Kode Etik Perseroan. as the Company’s Code of Conduct.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 329
Page 332
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
2. Melaksanakan tanggung jawab pelaporan yang mencakup: 2. Carrying out reporting responsibilities, which include:
a. Laporan tertulis kepada Dewan Komisaris a. Written reports to the Board of Commissioners at
sekurangkurangnya satu kali per kuartal yang least once per quarter containing details of the Audit
berisi rincian kegiatan Komite Audit, menyediakan Committee’s activities, providing recommendations for
rekomendasi tindak lanjut, dan paparan hal-hal signifikan follow-up, and presenting significant matters that need
yang perlu diketahui oleh Dewan Komisaris; to be known by the Board of Commissioners;
b. Memberi rekomendasi kepada Dewan Komisaris b. Providing recommendations to the Board of
mengenai penunjukan Audit Eksternal dengan Commissioners regarding the appointment of an
mempertimbangkan cakupan pekerjaan, independensi External Auditor, taking into account the scope of work,
dan kewajaran biaya jasa Audit Eksternal; independence, and reasonableness of the External
Auditor’s fees;
c. Memastikan bahwa Direksi telah mengambil langkah- c. Ensuring that the Board of Directors has taken
langkah yang tepat mengenai hal-hal yang dirujuk oleh appropriate measures regarding matters referred to
laporan Komite Audit sebelumnya, serta melaporkan in previous Audit Committee reports, and reporting
ketidaksesuaian signifikan dari pihak yang bersangkutan any significant non-compliance by the relevant parties
untuk menindaklanjuti tindakan tersebut kepada to follow up on these measures to the Board of
Dewan Komisaris; Commissioners;
d. Menyiapkan laporan untuk disertakan ke dalam Laporan d. Preparing reports to be included in the Annual Report
Tahunan berisi rincian kegiatan Komite Audit yang containing details of the Audit Committee’s activities,
mengungkap antara lain: including:
• Pelanggaran signifikan dari hukum dan peraturan • Significant violations of applicable laws and
yang berlaku; regulations;
• Kesalahan materiil atau pengungkapan laporan • Material errors or inadequate disclosure in financial
keuangan yang tidak layak; statements;
• Kurangnya sistem pengendalian internal; • Inadequate internal control systems;
• Kurangnya memadainya independensi Auditor • Inadequate independence of the External Auditor
Eksternal atau Auditor Internal; or Internal Auditor;
• Perbedaan pendapat yang signifikan antara • Significant differences of opinion between
Manajemen dan Auditor Eksternal; Management and the External Auditor;
• Setiap hal yang berpotensi menjadi konflik • Any matter that could potentially constitute a
kepentingan yang signifikan diidentifikasikan oleh significant conflict of interest identified by the Audit
Komite Audit selama periode pengkajiannya; dan Committee during its review period; and
• Penyediaan pelaporan khusus kepada Dewan • Provision of special reports to the Board of
Komisaris sebagaimana diperlukan. Commissioners as required.
Masa Jabatan Komite Audit Term of Office of the Audit Committee
Periode menjabat seluruh anggota Komite Audit baik yang The term of office for all members of the Audit Committee,
merangkap jabatan sebagai Dewan Komisaris ataupun dari whether they also serve as members of the Board of
pihak eksternal adalah 2 (dua) tahun terhitung sejak tanggal Commissioners or are external parties, is 2 (two) years from the
pengangkatannya dan dapat dipilih kembali untuk 1 (satu) date of their appointment and they may be re-elected for 1 (one)
periode berikutnya dengan tetap memperhatikan prinsip subsequent term, subject to the principles of independence
independensi dan profesionalisme. and professionalism.
Struktur dan Keanggotaan Komite Audit Structure and Membership of the Audit Committee
Struktur keanggotaan Komite Audit Perseroan terdiri atas 1 (satu) The membership structure of the Company’s Audit Committee
orang Komisaris Independen yang berperan sebagai Ketua, consists of 1 (one) Independent Commissioner who acts as
serta 2 (dua) anggota lainnya yang berasal dari pihak eksternal Chairman, and 2 (two) other members who are external and
dan bersifat independen. Seluruh anggota Komite Audit memiliki independent. All members of the Audit Committee have relevant
kompetensi yang relevan di bidang audit, keuangan, dan/ competencies in the fields of audit, finance, and/or accounting.
atau akuntansi.
330 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 333
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Sepanjang tahun 2025, komposisi keanggotaan Komite Throughout 2025, the composition of the Company’s Audit
Audit Perseroan mengalami perubahan dengan kronologis Committee membership underwent changes with the
sebagai berikut: following chronology:
1 Januari – 21 April 2025
January 1 – April 21, 2025
Rangkap Jabatan di
Nama Jabatan Perseroan Dasar Pengangkatan Masa Jabatan
No.
Name Position Concurrent Positions Legal Basis of Appointment Term of Office
in the Company
1. Gede Harja Ketua Komite Audit Komisaris Surat Keputusan Sirkuler RUPS Tahunan tanggal 19
Wasistha Chairman of the Independen Dewan Komisaris Sebagai April 2024-RUPS Tahunan
Audit Committee Independent Pengganti Rapat Dewan tahun 2026
Commissioner Komisaris Perseroan No. Annual General Meeting of
L.Leg/SPDK-004/FIF/2024 Shareholders on April 19,
Circular Letter of the 2024-Annual General Meeting
Decree of the Board of of Shareholders in 2026
Commissioners as a Substitute
for the Company's Board of
Commissioners Meeting No.
L.Leg/SPDK-004/FIF/2024
2. Hardi Montana Anggota Komite - Surat Keputusan Sirkuler RUPS Tahunan tanggal 19
Audit Dewan Komisaris Sebagai April 2024-RUPS Tahunan
Member of the Audit Pengganti Rapat Dewan tahun 2026
Committee Komisaris Perseroan No. Annual General Meeting of
L.Leg/SPDK-004/FIF/2024 Shareholders on April 19,
Circular Letter of the 2024-Annual General Meeting
Decree of the Board of of Shareholders in 2026
Commissioners as a Substitute
for the Company's Board of
Commissioners Meeting No.
L.Leg/SPDK-004/FIF/2024
3. Juliani Eliza Syaftari Anggota Komite - Surat Keputusan Sirkuler RUPS Tahunan tanggal 19
Audit Dewan Komisaris Sebagai April 2024-RUPS Tahunan
Member of the Audit Pengganti Rapat Dewan tahun 2026
Committee Komisaris Perseroan No. Annual General Meeting of
L.Leg/SPDK-004/FIF/2024 Shareholders on April 19,
Circular Letter of the 2024-Annual General Meeting
Decree of the Board of of Shareholders in 2026
Commissioners as a Substitute
for the Company's Board of
Commissioners Meeting No.
L.Leg/SPDK-004/FIF/2024
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 331
Page 334
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
1 Januari – 21 April 2025
January 1 – April 21, 2025
Jabatan Rangkap Jabatan di
Nama
Position Perseroan Dasar Pengangkatan Masa Jabatan
No. Name
Concurrent Positions Legal Basis of Appointment Term of Office
in the Company
1. Margono Tanuwijaya Ketua Komite Audit Komisaris L.Leg/SPDK-004/FIF/2025 RUPS Tahunan tanggal 19
Chairman of the Independen April 2024-RUPS Tahunan
Audit Committee Independent tahun 2026
Commissioner Annual General Meeting of
Shareholders on April 19,
2024-Annual General Meeting
of Shareholders in 2026
2. Hardi Montana Anggota Komite - L.Leg/SPDK-004/FIF/2025 RUPS Tahunan tanggal 19
Audit April 2024-RUPS Tahunan
Member of the Audit tahun 2026
Committee Annual General Meeting of
Shareholders on April 19,
2024-Annual General Meeting
of Shareholders in 2026
3. Juliani Eliza Syaftari Anggota Komite - L.Leg/SPDK-004/FIF/2025 RUPS Tahunan tanggal 19
Audit April 2024-RUPS Tahunan
Member of the Audit tahun 2026
Committee Annual General Meeting of
Shareholders on April 19,
2024-Annual General Meeting
of Shareholders in 2026
Profil Keanggotaan Komite Audit Audit Committee Membership Profile
Profil Ketua Komite Audit Profile of the Chairman of the Audit Committee
Nama Margono Tanuwijaya
Name
Posisi di Komite Ketua Komite Audit
Position on the Committee Chairman of the Audit Committee
Dasar Penunjukkan L.Leg/SPDK-004/FIF/2025
Legal Basis of Appointment
Sertifikasi Profesi Sertifikasi Dasar Pembiayaan dari SPPI (2017)
Professional Certification Basic Financing Certification from SPPI (2017)
Rangkap Jabatan Komisaris Independen Perseroan
Concurrent Positions Independent Commissioner of the Company
Profil lengkap Bapak Margono Tanuwijaya selaku Ketua Komite Audit yang juga merangkap jabatan sebagai Komisaris Independen
Perseroan telah diuraikan dengan rinci pada Bab Profil Perusahaan, Sub-bab Profil Dewan Komisaris, halaman 113.
The complete profile of Mr. Margono Tanuwijaya as Chairman of the Audit Committee, who also holds the position of Independent
Commissioner of the Company, is described in detail in the Company Profile Chapter, Sub-chapter Profile of the Board of Commissioners,
page 113.
332 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 335
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Profil Anggota Komite Audit Profile of Audit Committee Members
Seluruh anggota Komite Audit Perseroan merupakan Warga All members of the Company’s Audit Committee are Indonesian
Negara Indonesia (WNI) yang memiliki integritas, kompetensi, citizens (WNI) who possess integrity, competence, and
dan pengalaman profesional di bidangnya masing-masing. professional experience in their respective fields. The complete
Adapun profil lengkap anggota Komite Audit Perseroan profiles of the members of the Company’s Audit Committee
disajikan sebagai berikut: are presented as follows:
Nama Hardi Montana
Name
Dasar Penunjukkan L.Leg/SPDK-004/FIF/2025
Legal Basis of Appointment
Usia 70 tahun
Age 70 years old
Riwayat Pendidikan • Risk & Insurance dari Glasgow Caledonian University (1986)
Educational History • Sarjana Akuntansi dari Universitas Indonesia (1983)
• Risk & Insurance from Glasgow Caledonian University (1986)
• Bachelor of Accounting from the University of Indonesia (1983)
Sertifikasi Profesi • Sertifikasi Dasar Pembiayaan dari SPPI (2017)
Professional Certification • Chartered Insurer dari Chartered Insurance Institute, UK (1995)
• Ahli Asuransi Indonesia – Kerugian (A2I-K) dari Ahli Manajemen Asuransi Indonesia (AAMAI) (1990)
• Associateship of the Chartered Insurance Institute (ACII) dari Chartered Insurance Institute, UK (1987)
• Basic Financing Certification from SPPI (2017)
• Chartered Insurer from the Chartered Insurance Institute, UK (1995)
• Indonesian Insurance Expert – Loss (A2I-K) from Indonesian Insurance Management Experts (AAMAI)
(1990)
• Associateship of the Chartered Insurance Institute (ACII) from the Chartered Insurance Institute, UK
(1987)
Riwayat Karier • Anggota Komite Audit di PT Surya Artha Nusantara Finance (2018-2022)
Career History • Komisaris Independen di PT Astra Auto Finance (2017-2018)
• Ketua Komite Audit di PT Astra Auto Finance (2017-2018)
• Ketua Komite Pemantau Risiko di PT Astra Auto Finance (2017-2018)
• Anggota Komite Audit di PT Tunas Ridean (2016-2023)
• Komisaris Independen di PT Surya Artha Nusantara Finance (2015-2022)
• Ketua Komite Pemantau Risiko di PT Surya Artha Nusantara Finance (2015-2022)
• Ketua Komite Nominasi dan Remunerasi di PT Surya Artha Nusantara Finance (2015-2022)
• Komisaris di PT Astra Aviva Life (2014-2015)
• Presiden Direktur di PT Asuransi Astra Buana (2010-2014)
• Komisaris di PT Samadista Karya (2008-2015)
• Wakil Presiden Direktur di PT Asuransi Astra Buana (1995-2014)
• Presiden Direktur di PT Astra Jardine CMG Life (1992-1994)
• Presiden Direktur di PT Asuransi Jiwa Astra (1991-1992)
• Member of the Audit Committee at PT Surya Artha Nusantara Finance (2018-2022)
• Independent Commissioner at PT Astra Auto Finance (2017-2018)
• Chairman of the Audit Committee at PT Astra Auto Finance (2017-2018)
• Chairman of the Risk Monitoring Committee at PT Astra Auto Finance (2017-2018)
• Member of the Audit Committee at PT Tunas Ridean (2016-2023)
• Independent Commissioner at PT Surya Artha Nusantara Finance (2015-2022)
• Chairman of the Risk Monitoring Committee at PT Surya Artha Nusantara Finance (2015-2022)
• Chairman of the Nomination and Remuneration Committee at PT Surya Artha Nusantara Finance
(2015-2022)
• Commissioner at PT Astra Aviva Life (2014-2015)
• President Director at PT Asuransi Astra Buana (2010-2014)
• Commissioner at PT Samadista Karya (2008-2015)
• Vice President Director at PT Asuransi Astra Buana (1995-2014)
• President Director at PT Astra Jardine CMG Life (1992-1994)
• President Director at PT Asuransi Jiwa Astra (1991-1992)
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 333
Page 336
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Rangkap Jabatan di • Komisaris Independen di PT Swadharma Bhakti Sedaya Finance (2018 – sekarang)
Perusahaan Lain • Ketua Komite Audit di PT Swadharma Bhakti Sedaya Finance (2018 – sekarang)
Concurrent Positions at Other • Ketua Komite Pemantau Risiko di PT Swadharma Bhakti Sedaya Finance (2018 – sekarang)
Companies • Ketua Komite Nominasi dan Remunerasi di PT Swadharma Bhakti Sedaya Finance (2018 – sekarang)
• Anggota Komite Pemantau Risiko di PT Asuransi Jiwa Astra (2015 – sekarang)
• Anggota Komite Audit di PT Asuransi Jiwa Astra (2015 – sekarang)
• Independent Commissioner at PT Swadharma Bhakti Sedaya Finance (2018 – present)
• Chairman of the Audit Committee at PT Swadharma Bhakti Sedaya Finance (2018 – present)
• Chairman of the Risk Monitoring Committee at PT Swadharma Bhakti Sedaya Finance (2018 –
present)
• Chairman of the Nomination and Remuneration Committee at PT Swadharma Bhakti Sedaya Finance
(2018 – present)
• Member of the Risk Monitoring Committee at PT Asuransi Jiwa Astra (2015 – present)
• Member of the Audit Committee at PT Asuransi Jiwa Astra (2015 – present)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan Direksi lain, Dewan Komisaris dan pemegang saham
Affiliated Relationship No affiliation with other Directors, the Board of Commissioners, or shareholders
Nama Juliani Eliza Syaftari
Name
Dasar Penunjukkan L.Leg/SPDK-004/FIF/2025
Legal Basis of Appointment
Usia 69 tahun
Age 69 years old
Riwayat Pendidikan Bachelor of Arts in Accounting dari University of Canberra (1981)
Educational History Bachelor of Arts in Accounting from the University of Canberra (1981)
Sertifikasi Profesi Ahli Manajemen Risiko Perasuransian (AMRP) dari Lembaga Sertifikasi Profesi Aplikasi Asuransi dan
Professional Certification Manajemen Asuransi Indonesia (AAMAI) (2015)
Insurance Risk Management Specialist (AMRP) from the Indonesian Insurance Application and Insurance
Management Professional Certification Institute (AAMAI) (2015)
Riwayat Karier • Komisaris Independen di PT Serasi Auto Raya (2020-2024)
Career History • Ketua Komite Audit di PT Serasi Auto Raya (2020-2024)
• Direktur di PT Nusa Prima Motor (2012-2024)
• Anggota Komite Audit di PT Toyota Astra Financial Services (2020-2024)
• Anggota Komite Pemantau Risiko di PT Toyota Astra Financial Services (2020-2024)
• Anggota Komite Audit di Perseroan (2016-2020)
• Anggota Komite Pemantau Risiko di Perseroan (2016-2020)
• Anggota Komite Audit di PT Astra Agro Lestari Tbk (2015-2019)
• Anggota Komite Audit di PT Asuransi Astra Buana (2013-2015)
• Anggota Komite Pemantau Risiko di PT Asuransi Astra Buana (2013-2015)
• Direktur di PT Nusa Prima Motor (2012-2014)
• Independent Commissioner at PT Serasi Auto Raya (2020-2024)
• Chairman of the Audit Committee at PT Serasi Auto Raya (2020-2024)
• Director at PT Nusa Prima Motor (2012-2024)
• Member of the Audit Committee at PT Toyota Astra Financial Services (2020-2024)
• Member of the Risk Monitoring Committee at PT Toyota Astra Financial Services (2020-2024)
• Member of the Audit Committee at the Company (2016-2020)
• Member of the Risk Monitoring Committee at the Company (2016-2020)
• Member of the Audit Committee at PT Astra Agro Lestari Tbk (2015-2019)
• Member of the Audit Committee at PT Asuransi Astra Buana (2013-2015)
• Member of the Risk Monitoring Committee at PT Asuransi Astra Buana (2013-2015)
• Director at PT Nusa Prima Motor (2012-2014)
334 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 337
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Rangkap Jabatan di • Anggota Komite Audit di PT Astra Sedaya Finance (2024-sekarang)
Perusahaan Lain • Anggota Komite Pemantau Risiko di PT Astra Sedaya Finance (2024-sekarang)
Concurrent Positions at Other • Anggota Komite Audit di PT Asuransi Astra Buana (2024-sekarang)
Companies • Anggota Komite Audit di PT Astra Agro Lestari Tbk (2023-sekarang)
• Ketua Komite Pemantau Risiko di PT Asuransi Astra Buana (2018-sekarang)
• Komisaris Independen di PT Asuransi Astra Buana (2015-sekarang)
• Member of the Audit Committee at PT Astra Sedaya Finance (2024-present)
• Member of the Risk Monitoring Committee at PT Astra Sedaya Finance (2024-present)
• Member of the Audit Committee at PT Asuransi Astra Buana (2024-present)
• Member of the Audit Committee at PT Astra Agro Lestari Tbk (2023-present)
• Chairman of the Risk Monitoring Committee at PT Asuransi Astra Buana (2018-present)
• Independent Commissioner at PT Asuransi Astra Buana (2015-present)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan Direksi lain, Dewan Komisaris dan pemegang saham
Affiliated Relationship No affiliation with other Directors, the Board of Commissioners, or shareholders
Independensi Komite Audit Independence of the Audit Committee
Seluruh anggota Komite Audit Perseroan merupakan All members of the Company’s Audit Committee are highly
para profesional berintegritas tinggi dengan keahlian dan reputable professionals with relevant expertise and experience
pengalaman relevan di bidang audit, keuangan, serta tata kelola in auditing, finance, and corporate governance. The Company
perusahaan. Perseroan memastikan bahwa setiap anggota ensures that each member has fulfilled the principles of
telah memenuhi prinsip independensi, tanpa hubungan afiliasi independence, without any financial, ownership, management, or
keuangan, kepemilikan, kepengurusan, maupun hubungan family relationships/affiliations with the Board of Commissioners,
keluarga dengan Dewan Komisaris, Direksi, atau pemegang Board of Directors, or majority/controlling shareholders. As
saham utama/pengendali. Sebagai wujud komitmen terhadap a manifestation of its commitment to good governance, the
tata kelola yang baik, komposisi keanggotaan Komite Audit composition of the Company’s Audit Committee consists of 1
Perseroan terdiri dari 1 (satu) Ketua yang merupakan Komisaris (one) Chairperson who is an Independent Commissioner and
Independen dan 2 (dua) Anggota dari pihak independen 2 (two) Members from external independent parties who have
eksternal yang memiliki kompetensi profesional di bidangnya. professional competence in their fields.
Rapat Komite Audit Audit Committee Meetings
Kebijakan Rapat Meeting Policy
Rapat Komite Audit dilaksanakan secara rutin paling sedikit satu Audit Committee meetings are held regularly at least once
kali dalam tiga bulan sebagai bagian dari pelaksanaan fungsi every three months as part of the implementation of supervisory
pengawasan. Rapat dipimpin oleh Ketua Komite Audit, dan functions. Meetings are chaired by the Chairman of the Audit
apabila berhalangan, kepemimpinan rapat dialihkan kepada Committee, and in the event of an absence, the chairmanship
anggota Komite Audit lain yang disetujui bersama. of the meeting is transferred to another member of the Audit
Committee who is mutually agreed upon.
Setiap keputusan diambil melalui proses musyawarah untuk Every decision is made through a deliberative process to reach
mufakat, dan seluruh hasil pembahasan, termasuk apabila consensus, and all results of the discussion, including any
terdapat pendapat yang berbeda, didokumentasikan dalam dissenting opinions, are documented in the meeting minutes.
risalah rapat. Risalah tersebut ditandatangani oleh seluruh The minutes are signed by all members present and submitted
anggota yang hadir dan disampaikan kepada Dewan Komisaris to the Board of Commissioners as a form of accountability for
sebagai bentuk akuntabilitas atas pelaksanaan tugas the implementation of the Audit Committee’s duties.
Komite Audit.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 335
Page 338
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Frekuensi dan Tingkat Kehadiran Frequency and Attendance Rate
Merujuk pada Pasal 13 POJK 55/2015, Komite Audit wajib Referring to Article 13 of POJK 55/2015, the Audit Committee
melaksanakan rapat secara berkala paling sedikit (1) kali is required to hold meetings at least once every three months.
dalam 3 (tiga) bulan. Sepanjang tahun 2025, Komite Audit telah Throughout 2025, the Audit Committee held eight meetings
melaksanakan 8 (delapan) kali rapat dengan rincian kehadiran with the following attendance details:
sebagaimana di bawah ini:
Nama Jabatan Jumlah Pertemuan Kehadiran Tingkat Kehadiran (%)
Name Position Number of Meetings Attendance Attendance Rate (%)
Margono Tanuwijaya* Ketua Komite Audit 4 4 100
Chairman of the Audit Committee
Hardi Montana Anggota Komite Audit 8 8 100
Member of the Audit Committee
Juliani Eliza Syaftari Anggota Komite Audit 8 4 100
Member of the Audit Committee
*) Kehadiran Beliau dalam rapat Komite Audit dihitung sejak Beliau dinyatakan lulus uji kemampuan dan kepatutan sebagai Komisaris Independen yaitu
pada 4 Agustus 2025.
*) His attendance at Audit Committee meetings is counted from the date he passed the Fit and Proper Test as an Independent Commissioner, which was
on August 4, 2025.
Agenda Rapat Komite Audit Audit Committee Meeting Agenda
Sesuai ketentuan Pasal 10 POJK 55/2015, Komite Audit memiliki In accordance with Article 10 of POJK 55/2015, the Audit
tugas dan tanggung jawab, beberapa di antaranya adalah Committee has duties and responsibilities, some of which are
sebagai berikut: as follows:
1. Melakukan penelaahan atas informasi keuangan yang akan 1. Reviewing financial information to be disclosed to the public
dikeluarkan kepada publik dan/atau pihak otoritas; and/or authorities;
2. Melakukan penelaahan atas pelaksanaan pemeriksaan oleh 2. Reviewing the implementation of audits by internal auditors
auditor internal mengawasi pelaksanaan tindak lanjut; dan and supervising follow-up actions; and
3. Menelaah pengaduan yang berkaitan dengan proses 3. Reviewing complaints related to accounting processes and
akuntansi dan pelaporan keuangan. financial reporting.
Sepanjang tahun 2025, Komite Audit telah melaksanakan tugas Throughout 2025, the Audit Committee has performed its duties
dan tanggung jawabnya melalui pelaksanaan rapat berkala and responsibilities by holding 8 (eight) regular meetings with
sebanyak 8 (delapan) kali rapat dengan rincian tanggal dan the details of the dates and agendas as follows:
agenda sebagaimana di bawah ini:
336 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 339
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Tanggal Rapat Topik
Meeting Date Topic
18 Februari 2025 Finalisasi Audited Financial Statement 2024 with PwC
February 18, 2025 Finalization of the 2024 Audited Financial Statement with PwC
24 Februari 2025 • Q4 2024 Result vs Business Plan
February 24, 2025 • IA Activities & Findings Q4 2024
• Review Pending Litigation Q4 2024
• Laporan Penanganan Pengaduan Konsumen Q4 2024
• Update atas Rencana Bisnis Tahun 2025
• Q1 2025 Results vs Business Plan
• IA Activities & Findings Q1 2025
• Review of Pending Litigation Q1 2025
• Consumer Complaint Handling Report Q1 2025
• Report on the Evaluation of Public Accounting Firms (KAP) for the 2024 Period and KAP
Recommendations for 2025
24 April 2025 • Q1 2025 Result vs Business Plan
April 24, 2025 • IA Activities & Findings Q1 2025
• Review Pending Litigation Q1 2025
• Laporan Penanganan Pengaduan Konsumen Q1 2025
• Laporan atas Evaluasi Kantor Akuntan Publik (KAP) Periode 2024 dan Rekomendasi KAP Tahun
2025
• Q1 2025 Results vs Business Plan
• IA Activities & Findings Q1 2025
• Review of Pending Litigation Q1 2025
• Consumer Complaint Handling Report Q1 2025
• Report on the Evaluation of Public Accounting Firms (KAP) for the 2024 Period and KAP
Recommendations for 2025
21 Juli 2025 • Q2 2025 Result vs Business Plan
July 21, 2025 • IA Activities & Findings Q2 2025
• Review Pending Litigation Q2 2025
• Laporan Penanganan Pengaduan Konsumen Q2 2025
• Q2 2025 Results vs Business Plan
• IA Activities & Findings Q2 2025
• Review of Pending Litigation Q2 2025
• Report on Handling of Consumer Complaints Q2 2025
23 September 2025 Overview External Audit Plan 2025 with PwC
September 23, 2025 Overview of the 2025 External Audit Plan with PwC
20 Oktober 2025 • Q3 2025 Result vs Business Plan
October 20, 2025 • IA Activities & Findings Q3 2025
• Review Pending Litigation Q3 2025
• Laporan Penanganan Pengaduan Konsumen Q3 2025
• Q3 2025 Results vs Business Plan
• IA Activities & Findings Q3 2025
• Review of Pending Litigation Q3 2025
• Consumer Complaint Handling Report Q3 2025
25 November 2025 Progress External Audit Financial Statement 2025 with PwC
October 20, 2025 Progress of External Audit of 2025 Financial Statements with PwC
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 337
Page 340
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Tanggal Rapat Topik
Meeting Date Topic
27 November 2025 • Update on Compliance & Non Compliance 2025 Evaluasi Kinerja dan Pedoman KA 2025
November 27, 2025 • Rencana Kerja KA 2026
• Overview IA Plan 2026
• Update on Compliance & Non-Compliance 2025 Performance Evaluation and Audit Committee
Guidelines 2025
• KA Work Plan 2026
• Overview of the 2026 IA Plan
Program Pendidikan dan/atau Pengembangan Education and/or Competency Development Program
Kompetensi Komite Audit Tahun 2025 for the Audit Committee in 2025
Perseroan senantiasa mendukung peningkatan kapasitas dan The Company continuously supports the improvement of the
kompetensi Komite Audit melalui berbagai program pendidikan, Audit Committee’s capacity and competency through various
pelatihan, dan pengembangan profesional, khususnya di education, training, and professional development programs,
bidang keuangan, audit, dan tata kelola. Langkah ini dilakukan particularly in the fields of finance, audit, and governance. This
agar anggota Komite Audit senantiasa memahami dinamika step is taken so that members of the Audit Committee always
regulasi serta praktik terbaik di industri multifinance, sehingga understand the dynamics of regulations and best practices in
pelaksanaan tugas dan tanggung jawabnya semakin efektif the multifinance industry, so that the implementation of their
dan berkualitas. duties and responsibilities is more effective and of higher quality.
Sepanjang tahun 2025, Komite Audit telah mengikuti Throughout 2025, the Audit Committee has participated in
berbagai pelatihan dan program pengembangan kompetensi various training and competency development programs as
sebagaimana tercantum pada tabel berikut: listed in the following table:
Tanggal
Nama Jabatan Judul Pelatihan/Workshop Penyelenggara
Pelaksanaan
Name Position Training/Workshop Title Organizer
Date
Hardi Montana Anggota Komite Pemantau Sertifikasi Manajemen Risiko 26 Agustus 2025 SPP
Risiko Risk Management Certification August 26, 2025
Member of the Risk
Monitoring Committee Seminar Nasional Resilience 28 Oktober 2025 SPPI
and Turnaround: Indonesia October 28, 2025
Economic Direction
National Seminar on Resilience
and Turnaround: Indonesia's
Economic Direction
338 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 341
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Tanggal
Nama Jabatan Judul Pelatihan/Workshop Penyelenggara
Pelaksanaan
Name Position Training/Workshop Title Organizer
Date
Juliani Eliza Syaftari Anggota Komite Pemantau Kelangsungan Bisnis di 2025: 22 Januari 2025 CRMS, IRMAPA
Risiko Pendekatan Risiko Hukum & January 22, 2025
Member of the Risk Manajemen Kepatuhan
Monitoring Committee Business Continuity in 2025:
Legal Risk & Compliance
Management Approach
Indonesia Insurance Summit 22 – 23 Mei 2025 Dewan Asuransi
May 22–23, 2025 Indonesia
Indonesian Insurance
Council
The Forum: Navigating 6 – 8 Agustus 2025 Asosiasi Ahli
Geopolitical Threats & August 6–8, 2025 Manajemen Asuransi
Opportunities in the Insurance Indonesia (AAMAI)
Industries Indonesian Insurance
Management Experts
Association (AAMAI)
Risk & Governance Summit 19 Agustus 2025 OJK
August 19, 2025
Sertifikat Manajemen Keuangan 26 Agustus 2025 LP2I, APPI
– Pembiayaan August 26, 2025
Financial Management
Certification - Financing
Laporan Program Kerja dan Realisasi Pelaksanaan Tugas Report on the Work Program and Implementation of the
Komite Audit Tahun 2025 Audit Committee’s Duties for 2025
Sepanjang tahun 2025, Komite Audit telah melaksanakan Throughout 2025, the Audit Committee has organized a series
serangkaian tugas dan tanggung jawab pokoknya of its main duties and responsibilities, namely:
yaitu melakukan:
1. Pemantauan dan evaluasi atas perencanaan dan 1. Monitoring and evaluating the planning and implementation
pelaksanaan audit; of audits;
2. Pemantauan atas tindak lanjut hasil audit, dalam rangka 2. Monitoring the follow-up of audit results, in order to assess
menilai kecukupan pengendalian internal, termasuk the adequacy of internal controls, including the adequacy
kecukupan proses pelaporan keuangan; of financial reporting processes;
3. Pelaksanaan pemantauan yang dilakukan oleh Komite Audit 3. The monitoring carried out by the Audit Committee was
dilaksanakan paling sedikit terhadap: conducted at least on:
a. Pelaksanaan tugas satuan kerja audit internal; a. The implementation of internal audit unit tasks;
b. Kesesuaian pelaksanaan audit oleh Auditor Eksternal b. Compliance of the external auditor’s audit with auditing
dengan standar audit; standards;
c. Kesesuaian laporan keuangan dengan standar akuntansi c. The compliance of financial reports with financial
keuangan; dan accounting standards; and
d. Pelaksanaan tindak lanjut oleh Direksi atas hasil d. The implementation of follow-up by the Board of
temuan satuan kerja audit internal, Auditor Eksternal, Directors on the findings of the internal audit unit, External
hasil pengawasan Otoritas Jasa Keuangan, dan/atau Auditors, the results of supervision by the Financial
hasil pengawasan otoritas dan Lembaga lain, guna Services Authority, and/or the results of supervision
memberikan rekomendasi kepada Dewan Komisaris. by other authorities and institutions, to provide
recommendations to the Board of Commissioners.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 339
Page 342
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
4. Melaksanakan tugas serta tanggung jawab lain sesuai 4. Performing other duties and responsibilities in accordance
dengan Peraturan Otoritas Jasa Keuangan mengenai with Financial Services Authority regulations regarding the
penggunaan jasa akuntan publik dan kantor akuntan publik use of public accountants and public accounting firms in
dalam kegiatan jasa keuangan. financial services activities.
Komite Nominasi dan Remunerasi
Nomination and Remuneration Committee
Perseroan membentuk Komite Nominasi dan Remunerasi The Company has established a Nomination and Remuneration
sebagai organ pendukung Dewan Komisaris yang berperan Committee as a supporting governing body to the Board of
strategis dalam memastikan proses nominasi dan penetapan Commissioners that plays a strategic role in ensuring that the
remunerasi dilaksanakan secara objektif, transparan, dan nomination and remuneration determination processes are
sesuai prinsip tata kelola perusahaan yang baik. Komite ini done objectively, transparently, and in accordance with the
bertugas memberikan pertimbangan serta rekomendasi principles of good corporate governance. This committee is
kepada Dewan Komisaris terkait kebijakan, evaluasi kinerja, tasked with providing considerations and recommendations to
dan pelaksanaan sistem remunerasi bagi anggota Direksi the Board of Commissioners regarding policies, performance
maupun Dewan Komisaris. Pembentukan serta pelaksanaan evaluations, and the implementation of remuneration
fungsi Komite tersebut telah mengacu pada ketentuan POJK No. systems for members of the Board of Directors and Board of
34/POJK.04/2014 (“POJK 34/2014”) tentang Komite Nominasi Commissioners. The establishment and implementation of the
dan Remunerasi bagi Emiten atau Perusahaan Publik. Committee’s functions refer to the provisions of POJK No. 34/
POJK.04/2014 (“POJK 34/2014”) concerning the Nomination
and Remuneration Committee for Issuers or Public Companies.
Piagam Komite Nominasi dan Remunerasi Charter of the Nomination and Remuneration Committee
Pelaksanaan tugas dan tanggung jawab Komite Nominasi dan The duties and responsibilities of the Nomination and
Remunerasi berpedoman pada Piagam Komite Nominasi dan Remuneration Committee are guided by the Nomination and
Remunerasi, terakhir diperbarui pada 30 Juni 2025. Piagam Remuneration Committee Charter, last updated on June 30,
ini berfungsi sebagai pedoman kerja yang mengikat seluruh 2025. This charter serves as a binding work guideline for all
anggota Komite dalam melaksanakan peran, wewenang, serta Committee members in carrying out their roles, authorities,
tanggung jawabnya secara efektif, transparan, dan akuntabel. and responsibilities effectively, transparently, and accountably.
Secara garis besar, Piagam Komite Nominasi dan Remunerasi In general, the Charter of the Nomination and Remuneration
mengatur ketentuan mengenai: Committee regulates provisions regarding:
1. Pengantar; 1. Introduction;
2. Tugas dan tanggung jawab; 2. Duties and responsibilities;
3. Komposisi dan struktur keanggotaan; 3. Composition and membership structure;
4. Pengangkatan; 4. Appointment;
5. Tata cara dan prosedur kerja; 5. Working procedures and processes;
6. Rapat; dan 6. Meetings; and
7. Pelaporan. 7. Reporting.
Piagam Komite Nominasi dan Remunerasi telah dipublikasikan The Charter of the Nomination and Remuneration Committee
di situs web resmi Perseroan sehingga dapat diakses oleh has been published on the Company’s official website so that it
seluruh pemangku kepentingan sebagai bentuk komitmen can be accessed by all stakeholders as a form of commitment to
terhadap prinsip keterbukaan informasi dan penerapan tata the principle of information disclosure and the implementation
kelola perusahaan yang baik. of good corporate governance.
340 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 343
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Tugas dan Tanggung Jawab Komite Nominasi dan Duties and Responsibilities of the Nomination and
Remunerasi Remuneration Committee
Ruang lingkup fungsi dan tanggung jawab Komite Nominasi The scope of the functions and responsibilities of the Nomination
dan Remunerasi meliputi sejumlah kewajiban yang diatur dalam and Remuneration Committee includes a number of obligations
Piagam Komite Nominasi dan Remunerasi, antara lain: stipulated in the Charter of the Nomination and Remuneration
Committee, including:
Fungsi Nominasi Nomination Functions
1. Memberikan rekomendasi dan/atau membantu Dewan 1. Providing recommendations and/or assisting the Board of
Komisaris mengenai: Commissioners regarding:
a. Komposisi jabatan Direksi dan Dewan Komisaris; a. The composition of the Board of Directors and Board
of Commissioners;
b. Kebijakan dan kriteria yang dibutuhkan dalam proses b. Policies and criteria required in the nomination process
nominasi anggota Direksi dan Dewan Komisaris; for members of the Board of Directors and Board of
Commissioners;
c. Kebijakan evaluasi kinerja bagi anggota Direksi dan c. Performance evaluation policies for members of the
anggota Dewan Komisaris; dan Board of Directors and members of the Board of
Commissioners; and
d. Program pengembangan untuk anggota Direksi dan d. Development programs for members of the Board of
anggota Dewan Komisaris. Directors and members of the Board of Commissioners.
2. Membantu Dewan Komisaris melakukan penilaian kinerja 2. Assisting the Board of Commissioners in evaluating
anggota Direksi dan anggota Dewan Komisaris berdasarkan the performance of members of the Board of Directors
kriteria yang telah ditetapkan; and members of the Board of Commissioners based on
predetermined criteria;
3. Memberikan usulan calon yang memenuhi syarat sebagai 3. Submitting proposals for qualified candidates for the Board
anggota Direksi dan anggota Dewan Komisaris kepada of Directors and Board of Commissioners to the Board of
Dewan Komisaris untuk disampaikan kepada RUPS untuk Commissioners for submission to the General Meeting of
mendapatkan persetujuan. Shareholders for approval.
Fungsi Remunerasi Remuneration Function
1. Memberikan rekomendasi kepada dan/atau membantu 1. Providing recommendations to and/or assisting the Board
Dewan Komisaris mengenai: of Commissioners regarding:
a. Struktur remunerasi anggota Direksi dan anggota a. The remuneration structure for members of the Board of
Dewan Komisaris; Directors and members of the Board of Commissioners;
b. Kebijakan atas remunerasi anggota Direksi dan anggota b. Remuneration policies for members of the Board of
Dewan Komisaris; dan Directors and members of the Board of Commissioners;
and
c. Besaran atas remunerasi anggota Direksi dan anggota c. The amount of remuneration for members of the Board of
Dewan Komisaris. Directors and members of the Board of Commissioners.
2. Membantu Dewan Komisaris dalam melakukan penilaian 2. Assisting the Board of Commissioners in assessing the
kesesuaian remunerasi yang diterima masing-masing appropriateness of the remuneration received by each
anggota Direksi dan anggota Dewan Komisaris terkait member of the Board of Directors and members of the
dengan kinerja mereka. Board of Commissioners in relation to their performance.
Masa Jabatan Komite Nominasi dan Remunerasi Term of Office of the Nomination and Remuneration
Committee
Masa jabatan seluruh anggota Komite Nominasi dan Remunerasi The term of office of all members of the Nomination and
ditetapkan sejak tanggal pengangkatan oleh Dewan Remuneration Committee is determined from the date of
Komisaris hingga penutupan RUPS Tahunan kedua setelah appointment by the Board of Commissioners until the closing
tanggal tersebut, dan dapat diangkat kembali dengan tetap of the second Annual General Meeting of Shareholders after
memperhatikan ketentuan perundang-undangan yang berlaku. that date, and they may be reappointed in accordance with
applicable laws and regulations.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 341
Page 344
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Struktur dan Keanggotaan Komite Nominasi dan Structure and Membership of the Nomination and
Remunerasi Remuneration Committee
Komposisi keanggotaan Komite Nominasi dan Remunerasi The composition of the Company’s Nomination and
Perseroan terdiri dari 1 (satu) Komisaris Independen yang Remuneration Committee consists of 1 (one) Independent
menjabat sebagai Ketua, 1 (satu) Komisaris sebagai anggota, Commissioner who serves as Chairman, 1 (one) Commissioner
serta 1 (satu) pejabat di bawah Direksi yang membawahi as a member, and 1 (one) officer under the Board of Directors
pengelolaan SDM Perseroan. who supervise the Company’s human capital management.
Pada tahun 2025, komposisi Komite Nominasi dan Remunerasi In 2025, the composition of the Nomination and Remuneration
tidak mengalami perubahan dari tahun sebelumnya, yaitu Committee remains unchanged from the previous year,
sebagai berikut: as follows:
Rangkap Jabatan di
Nama Jabatan Perseroan Dasar Pengangkatan Masa Jabatan
No.
Name Position Concurrent Positions in Legal Basis of Appointment Term of Office
the Company
1. R. Nunu Soetjahja Ketua Komite Nominasi Komisaris Independen Surat Keputusan Sirkuler 21 April 2025 – RUPST
Noegroho dan Remunerasi Independent Dewan Komisaris Sebagai 2026
Chairman of the Commissioner Pengganti Rapat Dewan April 21, 2025 – 2026
Nomination and Komisaris Perseroan No.L.Leg/ AGMS
Remuneration SPDK-005/FIF/2025 tanggal 21
Committee April 2025
Circular Letter of the Decree of
the Board of Commissioners as
a Substitute for the Company's
Board of Commissioners
Meeting No. L.Leg/SPDK-005/
FIF/2025 dated April 21, 2025
2. Rudy Anggota Komite Presiden Komisaris Surat Keputusan Sirkuler 21 April 2025 – RUPST
Nominasi dan President Dewan Komisaris Sebagai 2026
Remunerasi Commissioner Pengganti Rapat Dewan April 21, 2025 – 2026
Member of the Komisaris Perseroan No.L.Leg/ AGMS
Nomination and SPDK-005/FIF/2025 tanggal 21
Remuneration April 2025
Committee
Circular Letter of the Decree of
the Board of Commissioners as
a Substitute for the Company's
Board of Commissioners
Meeting No. L.Leg/SPDK-005/
FIF/2025 dated April 21, 2025
3. Arlien Virginia Anggota Komite Human Capital Surat Keputusan Sirkuler 21 April 2025 – RUPST
Jonathan Nominasi dan Division Head Dewan Komisaris Sebagai 2026
Remunerasi Pengganti Rapat Dewan April 21, 2025 – 2026
Member of the Komisaris Perseroan No.L.Leg/ AGMS
Nomination and SPDK-005/FIF/2025 tanggal 21
Remuneration April 2025
Committee
Circular Letter of the Decree of
the Board of Commissioners as
a Substitute for the Company's
Board of Commissioners
Meeting No. L.Leg/SPDK-005/
FIF/2025 dated April 21, 2025
342 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 345
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Profil Keanggotaan Komite Nominasi dan Remunerasi Profile of the Nomination and Remuneration Committee
Members
Profil Ketua Komite Nominasi dan Remunerasi Profile of the Chairman of the Nomination and
Remuneration Committee
Nama R. Nunu Soetjahja Noegroho
Name
Posisi di Komite Ketua Komite Nominasi dan Remunerasi
Position on the Committee Chairman of the Nomination and Remuneration Committee
Dasar Penunjukkan Surat Keputusan Sirkuler Dewan Komisaris Sebagai Pengganti Rapat Dewan Komisaris Perseroan
Legal Basis of Appointment No.L.Leg/SPDK-005/FIF/2025 tanggal 21 April 2025
Circular Letter of the Decree of the Board of Commissioners as a substitute for the Company's Board of
Commissioners Meeting No. L.Leg/SPDK-005/FIF/2025 dated April 21, 2025
Sertifikasi Profesi Sertifikasi Dasar Pembiayaan dari SPPI (2018)
Professional Certification Basic Financing Certification from SPPI (2018)
Rangkap Jabatan • Anggota Komite Audit PT Toyota Astra Financial Services (April 2024 – sekarang)
Concurrent Positions • Anggota Komite Manajemen Risiko PT Toyota Astra Financial Services (April 2024 – sekarang)
• Komisaris Independen Perseroan (September 2021 – sekarang)
• Ketua Komite Pemantau Risiko Perseroan (September 2021 – sekarang)
• Member of the Audit Committee of PT Toyota Astra Financial Services (April 2024 – present)
• Member of the Risk Management Committee of PT Toyota Astra Financial Services (April 2024 –
present)
• Independent Commissioner of the Company (September 2021 – present)
• Chairman of the Company's Risk Monitoring Committee (September 2021 – present)
Profil lengkap Bapak R. Nunu Soetjahja Noegroho selaku Ketua Komite Nominasi dan Remunerasi yang juga merangkap jabatan sebagai
Komisaris Independen Perseroan telah diuraikan dengan rinci pada Bab Profil Perusahaan, Sub-bab Profil Dewan Komisaris, halaman 111.
The complete profile of Mr. R. Nunu Soetjahja Noegroho as Chairman of the Nomination and Remuneration Committee, who also holds the
position of Independent Commissioner of the Company, is described in detail in the Company Profile Chapter, Sub-chapter of the Board of
Commissioners Profile, page 111.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 343
Page 346
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Profil Anggota Komite Nominasi dan Remunerasi Profile of Members of the Nomination and Remuneration
Committee
Semua anggota Komite Nominasi dan Remunerasi Perseroan
berstatus Warga Negara Indonesia (WNI). Berikut uraian profil All members of the Company’s Nomination and Remuneration
lengkap anggota Komite Nominasi dan Remunerasi Perseroan: Committee are Indonesian citizens (WNI). The following is a
detailed profile of the members of the Company’s Nomination
and Remuneration Committee:
Nama Rudy
Name
Posisi di Komite Anggota Komite Nominasi dan Remunerasi
Position on the Committee Member of the Nomination and Remuneration Committee
Dasar Penunjukkan Surat Keputusan Sirkuler Dewan Komisaris Sebagai Pengganti Rapat Dewan Komisaris Perseroan No.
Legal Basis of Appointment L.Leg/SPDK-005/FIF/2025 tanggal 21 April 2025
Circular Decree of the Board of Commissioners as a Substitute for the Company’s Board of
Commissioners Meeting No. L.Leg/SPDK-005/FIF/2025 dated April 21, 2025
Sertifikasi Profesi • Sertifikasi Dasar Pembiayaan dari SPPI (2023)
Professional Certification • Profesional Tata Kelola Risiko Berkualifikai (2023)
• Basic Financing Certification from SPPI (2023)
• Qualified Risk Management Professional (2023)
Rangkap Jabatan • Wakil Presiden Direktur PT Astra International Tbk (2025-sekarang)
Concurrent Positions • Presiden Komisaris Perseroan (2025-sekarang)
• Komisaris PT Astra Nusa Perdana (2025-sekarang)
• Komisaris PT Astra Tol Nusantara (2025-sekarang)
• Presiden Komisaris PT Sedaya Multi Investama (2025-sekarang)
• Komisaris PT Toyota Astra Motor (2025-sekarang)
• Komisaris PT Pamapersada Nusantara (2025-sekarang)
• Komisaris PT Astra Daihatsu Motor (2024-sekarang)
• Ketua Dewan Pengawas Dana Pensiun Astra Dua (2024-sekarang)
• Ketua Dewan Pengawas Dana Pensiun Astra Satu (2024-sekarang)
• Wakil Presiden Komisaris PT United Tractors Tbk (2024-sekarang)
• Komisaris PT Menara Astra (2024-sekarang)
• Wakil Presiden Komisaris PT Toyota Astra Financial Services (2023-sekarang)
• Komisaris PT Asuransi Astra Buana (2023-sekarang)
• Presiden Komisaris PT Astra Sedaya Finance (2023-sekarang)
• Vice President Director of PT Astra International Tbk (2025-present)
• President Commissioner of the Company (2025-present)
• Commissioner of PT Astra Nusa Perdana (2025-present)
• Commissioner of PT Astra Tol Nusantara (2025-present)
• President Commissioner of PT Sedaya Multi Investama (2025-present)
• Commissioner of PT Toyota Astra Motor (2025-present)
• Commissioner of PT Pamapersada Nusantara (2025-present)
• Commissioner of PT Astra Daihatsu Motor (2024-present)
• Chairman of the Supervisory Board of Astra Dua Pension Fund (2024-present)
• Chairman of the Supervisory Board of Astra Satu Pension Fund (2024-present)
• Vice President Commissioner of PT United Tractors Tbk (2024-present)
• Commissioner of PT Menara Astra (2024-present)
• Vice President Commissioner of PT Toyota Astra Financial Services (2023-present)
• Commissioner of PT Asuransi Astra Buana (2023-present)
• President Commissioner of PT Astra Sedaya Finance (2023-present)
Profil lengkap Bapak Rudy selaku anggota Komite Nominasi dan Remunerasi yang juga merangkap jabatan sebagai Presiden Komisaris
Perseroan telah diuraikan dengan rinci pada Bab Profil Perusahaan, Sub-bab Profil Dewan Komisaris, halaman 108.
The complete profile of Mr. Rudy as a member of the Nomination and Remuneration Committee who also holds the position of President
Commissioner of the Company is described in detail in the Company Profile Chapter, Sub-chapter Profile of the Board of Commissioners,
page 108.
344 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 347
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Nama Arlien Virginia Jonathan
Name
Usia 46 tahun
Age 46 years old
Riwayat Pendidikan Fakultas Psikologi, Universitas Katolik Atma Jaya (2001)
Educational History Faculty of Psychology, Atma Jaya Catholic University (2001)
Sertifikasi Profesi Sertifikasi Dasar Manajerial dari LSPPI (2022)
Professional Certification Basic Managerial Certification from LSPPI (2022)
Riwayat Karier Beliau mengawali kariernya di Astra International Group sejak tahun 2003 dan dipercaya mengisi
Career History sejumlah posisi strategis. Beliau memiliki pengalaman profesional matang di bidang pengelolaan SDM,
seperti HRD Supervisor di PT Parit Padang Distributor of SOHO Group, Recruitment & Talent Sub Dept.
Head Perseroan (2007 – 2011), Recruitment, Talent & Reward Dept. Head di Perseroan (2011 – 2012),
Human Capital Organization Development Dept. Head di Perseroan (2012 – 2020), dan Human Capital
Division Head di Perseroan (2020 – sekarang), dan Anggota Komite Nominasi dan Remunerasi di
Perseroan (2021 – sekarang).
She began her career at Astra International Group in 2003 and has held a number of strategic positions.
She has extensive professional experience in human resource/capital management, including as HRD
Supervisor at PT Parit Padang Distributor of SOHO Group, Recruitment & Talent Sub Dept. Head at the
Company (2007 – 2011), Recruitment, Talent & Reward Dept. Head at the Company (2011–2012), Human
Capital Organization Development Dept. Head at the Company (2012–2020), and Human Capital
Division Head at the Company (2020–present), and Member of the Nomination and Remuneration
Committee at the Company (2021–present).
Rangkap Jabatan di -
Perusahaan Lain
Concurrent Positions at Other
Companies
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Komisaris, Direksi, dan pemegang saham
Affiliated Relationship No affiliation with members of the Board of Commissioners, Board of Directors, or shareholders
Independensi Komite Nominasi dan Remunerasi Independence of the Nomination and Remuneration
Committee
Komite Nominasi dan Remunerasi melaksanakan fungsi dan The Nomination and Remuneration Committee carries out its
tanggung jawabnya dengan penuh profesionalisme serta functions and responsibilities with professionalism and upholds
menjunjung tinggi integritas, sehingga mampu memberikan integrity, enabling it to provide objective considerations and
pertimbangan dan rekomendasi yang objektif kepada Dewan recommendations to the Board of Commissioners regarding
Komisaris terkait proses nominasi dan penetapan remunerasi. the nomination and remuneration determination process.
Keanggotaan Komite senantiasa dijaga independensinya The independence of the Committee’s membership is
sebagaimana dibuktikan dengan ketiadaan hubungan always maintained, as evidenced by the absence of financial,
afiliasi keuangan, kepengurusan, kepemilikan saham, atau management, share ownership, or family relationships with
hubungan keluarga dengan anggota Dewan Komisaris, members of the Board of Commissioners, Directors, or
Direksi, maupun pemegang saham yang dapat memengaruhi shareholders that could affect objectivity. The appointment of
objektivitas. Penunjukan Komisaris Independen sebagai an Independent Commissioner as Chairman of the Committee
Ketua Komite menjadi salah satu wujud penguatan prinsip is one of the manifestations of strengthening this principle
independensi tersebut. of independence.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 345
Page 348
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Rapat Komite Nominasi dan Remunerasi Nomination and Remuneration Committee Meeting
Kebijakan Rapat Meeting Policy
Rapat Komite Nominasi dan Remunerasi dilaksanakan paling The Nomination and Remuneration Committee meeting is
sedikit sekali setiap empat bulan, dengan kehadiran mayoritas held at least once every four months, with the attendance of
anggota termasuk Ketua Komite. Keputusan dalam rapat diambil a majority of members, including the Committee Chairman.
melalui musyawarah untuk mencapai mufakat, dan apabila Decisions in the meeting are made through deliberation to reach
mufakat tidak tercapai, keputusan ditetapkan berdasarkan consensus, and if consensus cannot be reached, decisions
suara terbanyak dari anggota yang hadir. are made based on the majority vote of the members present.
Frekuensi dan Tingkat Kehadiran Frequency and Attendance Rate
Sepanjang tahun 2025, Komite Nominasi dan Remunerasi Throughout 2025, the Company’s Nomination and Remuneration
Perseroan telah menyelenggarakan sebanyak 4 (empat) Committee held 4 (four) internal meetings, with details and main
kali rapat internal, dengan rincian dan pokok pembahasan topics of discussion as presented in the following table:
sebagaimana disajikan pada tabel berikut:
Nama Jabatan Jumlah Pertemuan Kehadiran Tingkat Kehadiran (%)
Name Position Number of Meetings Attendance Attendance Rate (%)
R. Nunu Soetjahja Noegroho Ketua Komite Nominasi 4 4 100
dan Remunerasi
Chairman of the
Nomination and
Remuneration Committee
Rudy* Anggota Komite Nominasi 3 3 100
dan Remunerasi
Member of the Nomination
and Remuneration
Committee
Arlien Virginia Jonathan Anggota Komite Nominasi 4 4 100
dan Remunerasi
Member of the Nomination
and Remuneration
Committee
*) Kehadiran Beliau dalam rapat Komite Nominasi dan Remunerasi dihitung sejak Beliau dinyatakan lulus uji kemampuan dan kepatutan sebagai
Komisaris Independen yaitu pada 25 Juli 2025.
*) His attendance at the Nomination and Remuneration Committee meeting is counted from the date he passed the competency and suitability test as an
Independent Commissioner, which was on July 25, 2025.
Agenda Rapat Komite Nominasi dan Remunerasi Agenda of the Nomination and Remuneration Committee
Meeting
Berdasarkan ketentuan Pasal 71 ayat (2) POJK 48/2024, Komite In accordance to Article 71(2) of POJK 48/2024, the Nomination
Nominasi dan Remunerasi wajib melaksanakan: and Remuneration Committee is required to:
1. Melakukan evaluasi dan rekomendasi terkait kebijakan 1. Conduct evaluations and recommendations regarding
remunerasi; dan remuneration policies; and
2. Menyusun dan memberikan rekomendasi terkait 2. Prepare and provide recommendations regarding
kebijakan nominasi. nomination policies.
346 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 349
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Sepanjang tahun 2025, Komite Nominasi dan Remunerasi Throughout 2025, the Nomination and Remuneration
telah melaksanakan kewajibannya melalui rapat berkala Committee has fulfilled its obligations through 4 (four) regular
sebanyak 4 (empat) kali rapat dengan rincian tanggal dan meetings with the details of the dates and agendas as follows:
agenda sebagaimana di bawah ini:
Tanggal Rapat Topik
Meeting Date Topic
14 April 2025 • Evaluasi dan Rekomendasi terhadap Kebijakan Remunerasi
April 14, 2025 • Rekomendasi dan Kebijakan Nominasi
• Memberikan Rekomendasi kepada Dewan Komisaris atas Usulan Calon Presiden Komisaris dan
Komisaris Independen untuk periode 2025-2026
• Evaluation and Recommendations on Remuneration Policy
• Recommendations and Nomination Policy
• Providing Recommendations to the Board of Commissioners on the Proposed Candidates for
President Commissioner and Independent Commissioner for the 2025-2026 term
30 April 2025 Update Susunan Direksi & Dewan Komisaris berdasarkan RUPS
April 30, 2025 Update on the Composition of the Board of Directors & Board of Commissioners based on the General
Meeting of Shareholders
29 Juli 2025 Laporan Pengembangan Kompetensi Direksi & Dewan Komisaris
July 29, 2025 Report on the Development of the Competencies of the Board of Directors & Board of Commissioners
12 Desember 2025 Approval in Bonus Pay Out
December 12, 2025
Kebijakan Suksesi Direksi Board of Directors Succession Policy
Komite Nominasi dan Remunerasi memegang peranan sentral The Nomination and Remuneration Committee plays a central
dalam proses nominasi dan suksesi calon anggota Direksi. role in the nomination and succession process for prospective
Kandidat Direksi dapat berasal dari kalangan profesional Board of Directors members. Board of Directors candidates may
maupun dari talent pool internal. Sebelum mengusulkan nama- come from professional circles or from the internal talent pool.
nama calon Direksi kepada Dewan Komisaris, Komite Nominasi Before proposing the names of Board of Directors candidates to
dan Remunerasi melakukan identifikasi profil, evaluasi, serta the Board of Commissioners, the Nomination and Remuneration
penilaian kompetensi masing-masing kandidat, sebagai bagian Committee identifies the profiles, evaluates, and assesses the
dari tanggung jawabnya dalam menjaga keberagaman dan competencies of each candidate as part of its responsibility to
kualitas kepemimpinan Perseroan. maintain the diversity and quality of the Company’s leadership.
Seluruh tahapan ini dilaksanakan dengan memperhatikan All of these stages are carried out in accordance with
persyaratan administratif, formal, material, dan kriteria khusus, administrative, formal, material, and specific criteria, so that the
sehingga calon Direksi yang diajukan telah memenuhi standar proposed Board of Directors candidates meet the Company’s
internal Perseroan serta ketentuan regulasi yang berlaku internal standards and applicable regulations before obtaining
sebelum mendapatkan persetujuan pemegang saham. Dengan shareholder approval. By implementing a transparent Board
menerapkan kebijakan suksesi Direksi yang transparan, of Directors succession policy, the Company ensures that the
Perseroan menjamin proses regenerasi kepemimpinan leadership regeneration process is structured, in line with the
berlangsung terstruktur, selaras dengan prinsip keberlanjutan, principle of sustainability, and continues to take into account
dan tetap memperhatikan keberagaman keahlian serta the diversity of expertise and experience within the Board
pengalaman di jajaran Direksi. of Directors.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 347
Page 350
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Program Pendidikan dan/atau Pengembangan Education and/or Competency Development Program
Kompetensi Komite Nominasi dan Remunerasi Tahun for the Nomination and Remuneration Committee in
2025 2025
Sepanjang tahun 2025, Komite Nominasi dan Remunerasi Throughout 2025, the Nomination and Remuneration Committee
aktif mengikuti berbagai program pendidikan dan actively participated in various education and competency
pengembangan kompetensi untuk memperdalam wawasan development programs to enhance their insight and strengthen
serta memperkuat pemahaman anggota mengenai praktik the understanding of its members regarding HC management
pengelolaan SDM yang selaras dengan peraturan perundang- practices in line with labor laws and regulations as well as other
undangan ketenagakerjaan serta regulasi lain yang berlaku di regulations applicable in the multifinance industry.
industri multifinance.
Pada tahun 2025, Komite Nominasi dan Remunerasi telah In 2025, the Nomination and Remuneration Committee
mengikuti sejumlah pelatihan dengan uraian sebagai berikut: participated in a number of training programs, as
described below:
Nama Jabatan Jenis Pelatihan Tanggal Pelaksanaan Penyelenggara
Name Position Type of Training Date Organizer
R. Nunu Soetjahja Ketua Komite Nominasi dan Pengungkapan terkait daftar pelatihan/seminar/workshop Bapak R. Nunu
Noegroho Remunerasi Soetjahja Noegroho dan Bapak Rudy dapat dilihat pada Bab Tata Kelola
Chairman of the Nomination Perusahaan, sub-bab Profil Dewan Komisaris
and Remuneration Committee
Disclosures related to the list of training/seminars/workshops attended by
Rudy Anggota Komite Nominasi dan Mr. R. Nunu Soetjahja Noegroho and Mr. Rudy can be found in the Corporate
Remunerasi Governance chapter, sub-chapter Profile of the Board of Commissioners
Member of the Nomination and
Remuneration Committee
Arlien Virginia Anggota Komite Nominasi dan Sertifikasi dasar 2025 LSPPI
Jonathan Remunerasi Manajerial
Member of the Nomination and Basic Managerial
Remuneration Committee Certification
Anggota Komite Nominasi Dan Personal Branding 8 April 2025 TALKINC
Remunerasi dan Excellent Public April 8, 2025
Member of the Nomination and Speaking Skills
Remuneration Committee
Anggota Komite Nominasi Dan Astra Human Capital 20 Agustus 2025 Astra
Remunerasi Conference August 20, 2025
Member of the Nomination and
Remuneration Committee
Laporan Program Kerja dan Realisasi Pelaksanaan Tugas Report on the Work Program and Implementation of the
Komite Nominasi dan Remunerasi Tahun 2025 Nomination and Remuneration Committee’s Duties for
2025
Pada tahun 2025, Komite Nominasi dan Remunerasi telah In 2025, the Nomination and Remuneration Committee
menjalankan tugas dan tanggung jawabnya secara optimal has optimally carried out its duties and responsibilities in
dalam membantu Dewan Komisaris melakukan proses nominasi assisting the Board of Commissioners in the nomination and
dan remunerasi sesuai ketentuan peraturan perundang- remuneration process in accordance with applicable laws and
undangan yang berlaku. Komite Nominasi dan Remunerasi regulations. The Nomination and Remuneration Committee has
secara khusus telah melakukan pengawasan untuk memastikan specifically conducted monitoring to ensure a balanced process
proses yang berimbang dalam menentukan SDM terbaik yang in determining the best human capital to lead the Company
akan memimpin Perseroan serta komposisi remunerasi dan as well as a balanced remuneration and benefits package.
benefit yang berimbang.
348 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 351
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Komite Pemantau Risiko
Risk Monitoring Committee
Komite Pemantau Risiko merupakan organ pendukung Dewan The Risk Monitoring Committee is a supporting body of the
Komisaris yang dibentuk untuk memperkuat fungsi pengawasan Board of Commissioners that was formed to strengthen the
terhadap penerapan manajemen risiko di seluruh kegiatan usaha supervisory function of risk management in all of the Company’s
Perseroan. Komite ini berperan penting dalam memastikan business activities. This committee plays an important role in
bahwa proses identifikasi, pengukuran, pemantauan, dan ensuring that the processes of risk identification, measurement,
pengendalian risiko dilakukan secara efektif, terintegrasi, dan monitoring, and control are done effectively, in an integrated
sejalan dengan kebijakan serta strategi bisnis Perseroan. manner, and in line with the Company’s policies and
business strategies.
Pembentukan Komite Pemantau Risiko diharapkan mampu The establishment of the Risk Monitoring Committee is expected
menjaga dan mengendalikan kegiatan usaha Perseroan agar to maintain and control the Company’s business activities so
senantiasa berada dalam batas risiko yang dapat diterima (risk that they remain within acceptable risk limits (risk appetite
appetite dan risk tolerance), mendukung pencapaian tingkat and risk tolerance), support the achievement of healthy and
keuntungan yang sehat dan berkelanjutan, serta menumbuhkan sustainable profit levels, and foster a strong and comprehensive
budaya manajemen risiko yang kuat dan menyeluruh di seluruh risk management culture throughout the organization.
jenjang organisasi.
Dalam pelaksanaan tugasnya, Komite Pemantau Risiko bersifat In managing its duties, the Risk Monitoring Committee is
independen namun tetap berkoordinasi secara konstruktif independent but still coordinates constructively with the Board
dengan Dewan Komisaris, Komite Manajemen Risiko, Satuan of Commissioners, the Risk Management Committee, the Risk
Kerja Manajemen Risiko, Audit Internal, serta auditor eksternal. Management Work Unit, Internal Audit, and external auditors.
Sinergi tersebut memungkinkan terciptanya sistem manajemen This synergy enables the creation of a risk management
risiko yang adaptif dan responsif terhadap dinamika lingkungan system that is adaptive and responsive to the dynamics of the
usaha, sekaligus memperkuat penerapan prinsip GCG. business environment, while strengthening the implementation
of GCG principles.
Pedoman Komite Pemantau Risiko Risk Monitoring Committee Guidelines
Dalam melaksanakan tugas dan tanggung jawabnya, seluruh In conducting their duties and responsibilities, all members of
anggota Komite Pemantau Risiko senantiasa mengacu pada the Risk Monitoring Committee must always refer to the Risk
Pedoman Komite Pemantau Risiko yang terakhir dimutakhirkan Monitoring Committee Guidelines, which were last updated
pada tanggal 30 Juni 2025. on June 30, 2025.
Pedoman tersebut menjadi dasar dan acuan kerja bagi seluruh These guidelines serve as the basis and reference for
anggota Komite Pemantau Risiko dalam menjalankan fungsi all members of the Risk Monitoring Committee to do their
pengawasan serta memastikan pelaksanaan manajemen risiko supervisory functions and ensuring the effective and integrated
yang efektif dan terintegrasi di seluruh lini kegiatan Perseroan. implementation of risk management across all lines of the
Company’s activities.
Secara umum, pedoman ini mengatur antara lain mengenai: In general, these guidelines regulate, among other things:
1. Maksud & tujuan umum; 1. General purpose and objectives;
2. Peran dan tanggung jawab; 2. Roles and responsibilities;
3. Wewenang; 3. Authority;
4. Organisasi: keanggotaan & rapat; 4. Organization: membership & meetings;
5. Perubahan terhadap pedoman dan kinerja komite pemantau 5. Changes to the guidelines and performance of the risk
risiko; dan monitoring committee; and
6. Lain-lain. 6. Miscellaneous.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 349
Page 352
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Pedoman Komite Pemantau Risiko telah dipublikasikan di situs The Risk Monitoring Committee guidelines have been published
web resmi Perseroan sehingga dapat diakses oleh seluruh on the Company’s official website so that they can be accessed
pemangku kepentingan sebagai bentuk komitmen terhadap by all stakeholders as a form of commitment to the principles
prinsip keterbukaan informasi dan penerapan tata kelola of information disclosure and the implementation of good
perusahaan yang baik. corporate governance.
Tugas dan Tanggung Jawab Komite Pemantau Risiko Duties and Responsibilities of the Risk Monitoring
Committee
Ruang lingkup tugas dan tanggung jawab Komite Pemantau The scope of duties and responsibilities of the Risk Monitoring
Risiko sebagaimana tercantum dalam Pedoman Komite Committee as stated in the Risk Monitoring Committee
Pemantau Risiko mencakup kegiatan evaluasi dan pengawasan Guidelines includes the evaluation and supervision of various
terhadap berbagai aspek penerapan manajemen risiko di aspects of risk management implementation across all
seluruh lini kegiatan usaha Perseroan. Secara khusus, Komite lines of the Company’s business activities. Specifically, the
Pemantau Risiko melakukan evaluasi dan pengawasan terhadap Risk Monitoring Committee evaluates and supervises all of
hal-hal berikut ini: the following:
1. Evaluasi tentang kesesuaian antara kebijakan manajemen 1. Evaluation of the alignment between risk management
risiko dengan pelaksanaan kebijakan Perseroan; policies and the Company’s policy implementation;
2. Pemantauan dan evaluasi pelaksanaan komite manajemen 2. Monitoring and evaluation of the implementation of the risk
risiko dan satuan kerja manajemen risiko; management committee and risk management work units;
3. Kebijakan manajemen risiko, prosedur, ruang lingkup, 3. Risk management policies, procedures, scope, tools, and
alat, dan pedoman (Kerangka Manajemen Risiko) dan guidelines (Risk Management Framework) and providing
memberikan rekomendasi atas kebutuhan perubahan yang recommendations on changes proposed by the Risk
diajukan oleh Komite Pemantau Risiko; Monitoring Committee;
4. Kecukupan proses untuk mengidentifikasi dan 4. The adequacy of processes to identify and mitigate financial
memitigasi risiko keuangan dan bisnis melalui efektivitas and business risks through effective risk management;
manajemen risiko;
5. Kesesuaian antara kebijakan manajemen risiko dengan 5. The alignment between risk management policies and the
pelaksanaan kebijakan Perseroan; implementation of the Company’s policies;
6. Pelaksanaan tugas Komite Pemantau Risiko dan satuan 6. The implementation of the duties of the Risk Monitoring
kerja manajemen risiko. Committee and risk management work units.
Sebagai bagian dari pelaksanaan tugas dan tanggung As part of its duties and responsibilities, the Risk Monitoring
jawabnya, Komite Pemantau Risiko juga memiliki kewajiban Committee also has the obligation to prepare and submit
untuk menyusun dan menyampaikan laporan secara berkala periodic reports to the Board of Commissioners. These reports
kepada Dewan Komisaris. Laporan tersebut memuat hasil contain evaluation results, findings, and recommendations for
evaluasi, temuan, serta rekomendasi perbaikan atas penerapan improvements to the implementation of risk management within
manajemen risiko di lingkungan Perseroan, dengan penjelasan the Company, with the following explanations:
sebagai berikut:
1. Laporan tertulis sekurang-kurangnya 1 kali setiap 3 bulan, 1. A written report at least once every 3 months, including
termasuk laporan atasan rincian kegiatan Komite Pemantau a detailed report on the activities of the Risk Monitoring
Risiko, rekomendasi atas tindak lanjut dan detail dari hal Committee, recommendations for follow-up, and details of
penting yang perlu menjadi perhatian Dewan Komisaris; dan important matters that need to be brought to the attention
of the Board of Commissioners; and
2. Setiap tindakan yang telah diambil oleh Direksi terkait hal- 2. Any actions taken by the Board of Directors regarding
hal yang telah dilaporkan oleh Komite Pemantau Risiko. matters reported by the Risk Monitoring Committee.
Masa Jabatan Komite Pemantau Risiko Term of Office of the Risk Monitoring Committee
Masa jabatan seluruh anggota Komite Pemantau Risiko The term of office for all members of the Risk Monitoring
ditetapkan sejak tanggal pengangkatan oleh Dewan Committee is set from the date of appointment by the Board of
Komisaris hingga penutupan RUPS Tahunan kedua setelah Commissioners until the closing of the second Annual General
tanggal tersebut, dan dapat diangkat kembali dengan tetap Meeting of Shareholders after that date, and they may be
memperhatikan ketentuan perundang-undangan yang berlaku. reappointed in accordance with applicable laws and regulations.
350 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 353
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Struktur dan Keanggotaan Komite Pemantau Risiko Structure and Membership of the Risk Monitoring
Committee
Susunan keanggotaan Komite Pemantau Risiko Perseroan The Risk Monitoring Committee of the Company consists of
terdiri dari 1 (satu) orang Ketua yang merupakan Komisaris 1 (one) Chairperson who is an Independent Commissioner, 1
Independen, 1 (satu) orang anggota yang merupakan Komisaris, (one) member who is a Commissioner, and 1 (one) Independent
serta 1 (satu) Pihak Independen yang memiliki kompetensi Party who has competence and experience in the field of risk
dan pengalaman di bidang manajemen risiko dan keuangan. management and finance.
Sepanjang tahun 2025, struktur keanggotaan Komite Pemantau Throughout 2025, the membership structure of the Risk
Risiko tidak mengalami perubahan dari tahun sebelumnya, Monitoring Committee remained unchanged from the previous
dengan susunan sebagai berikut: year, with the following composition:
1 Januari 2025 - 31 Desember 2025
January 1, 2025 - December 31, 2025
Rangkap Jabatan di
Nama Jabatan Perseroan Dasar Pengangkatan Masa Jabatan
No.
Name Position Concurrent Positions in Legal Basis of Appointment Term of Office
the Company
1. R. Nunu Soetjahja Ketua Komite Komisaris Independen Surat Keputusan Dewan RUPS Tahunan tanggal 19
Noegroho Pemantau Risiko Independent Komisaris Sebagai Pengganti April 2024 RUPS Tahunan
Chairman of the Commissioner Rapat Dewan Komisaris tahun 2026
Risk Monitoring Perseroan No. L.Leg/SPDK-
Committee 005/FIF/2024 tanggal 19 April Annual General Meeting of
2024 Shareholders dated April
19, 2024 Annual General
Board of Commissioners' Meeting of Shareholders
Decree as a Substitute for in 2026
the Company's Board of
Commissioners Meeting No.
L.Leg/SPDK-005/FIF/2024
dated April 19, 2024
2. Hardi Montana Anggota Komite Anggota Komite Audit Surat Keputusan Dewan RUPS Tahunan tanggal 19
Pemantau Risiko Member of Audit Komisaris Sebagai Pengganti April 2024 RUPS Tahunan
Member of the Committee Rapat Dewan Komisaris tahun 2026
Risk Monitoring Perseroan No. L.Leg/SPDK-
Committee 005/FIF/2024 tanggal 19 April Annual General Meeting of
2024 Shareholders dated April
19, 2024 Annual General
Board of Commissioners' Meeting of Shareholders
Decree as a Substitute for in 2026
the Company's Board of
Commissioners Meeting No.
L.Leg/SPDK-005/FIF/2024
dated April 19, 2024
3. Juliani Eliza Syaftari Anggota Komite Anggota Komite Audit Surat Keputusan Dewan RUPS Tahunan tanggal 19
Pemantau Risiko Member of Audit Komisaris Sebagai Pengganti April 2024 RUPS Tahunan
Member of the Committee Rapat Dewan Komisaris tahun 2026
Risk Monitoring Perseroan No. L.Leg/SPDK-
Committee 005/FIF/2024 tanggal 19 April Annual General Meeting of
2024 Shareholders dated April
19, 2024 Annual General
Board of Commissioners' Meeting of Shareholders
Decree as a Substitute for in 2026
the Company's Board of
Commissioners Meeting No.
L.Leg/SPDK-005/FIF/2024
dated April 19, 2024
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 351
Page 354
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Profil Keanggotaan Komite Pemantau Risiko Profil Ketua Komite Pemantau Risiko
Nama R. Nunu Soetjahja Noegroho
Name
Posisi di Komite Ketua Komite Pemantau Risiko
Position in the Committee Chairman of the Risk Monitoring Committee
Dasar Penunjukkan Surat Keputusan Dewan Komisaris Sebagai Pengganti Rapat Dewan Komisaris Perseroan No. L.Leg/
Legal Basis of Appointment SPDK-005/FIF/2024 tanggal 19 April 2024
Board of Commissioners' Decree as a Substitute for the Company's Board of Commissioners Meeting
No. L.Leg/SPDK-005/FIF/2024 dated April 19, 2024
Sertifikasi Profesi Sertifikasi Dasar Pembiayaan dari SPPI (2018)
Professional Certification Basic Financing Certification from SPPI (2018)
Rangkap Jabatan • Anggota Komite Audit PT Toyota Astra Financial Services (April 2024 – sekarang)
Concurrent Position • Anggota Komite Manajemen Risiko PT Toyota Astra Financial Services (April 2024 – sekarang)
• Komisaris Independen Perseroan (September 2021 – sekarang)
• Ketua Komite Nominasi dan Remunerasi Perseroan (September 2021 – sekarang)
• Member of the Audit Committee of PT Toyota Astra Financial Services (April 2024 – present)
• Member of the Risk Management Committee of PT Toyota Astra Financial Services (April 2024 –
present)
• Independent Commissioner of the Company (September 2021 – present)
• Chairman of the Company's Nomination and Remuneration Committee (September 2021 – present)
Profil lengkap Bapak R. Nunu Soetjahja Noegroho selaku Ketua Komite Pemantau Risiko yang juga merangkap jabatan sebagai Komisaris
Independen Perseroan telah diuraikan dengan rinci pada Bab Profil Perusahaan, Sub-bab Profil Dewan Komisaris, halaman 111.
The complete profile of Mr. R. Nunu Soetjahja Noegroho as Chairman of the Risk Monitoring Committee, who also holds the position
of Independent Commissioner of the Company, is described in detail in the Company Profile Chapter, Sub-chapter of the Board of
Commissioners Profile, page 111.
Profil Anggota Komite Pemantau Risiko Profile of Risk Monitoring Committee Members
Semua anggota Komite Pemantau Risiko Perseroan berstatus All members of the Company’s Risk Monitoring Committee are
Warga Negara Indonesia (WNI). Berikut uraian profil lengkap Indonesian citizens (WNI). The following is a detailed profile of
anggota Komite Pemantau Risiko Perseroan: the members of the Company’s Risk Monitoring Committee:
Nama Hardi Montana
Name
Posisi di Komite Anggota Komite Pemantau Risiko
Position in the Committee Member of the Risk Monitoring Committee
Dasar Penunjukkan Surat Keputusan Dewan Komisaris Sebagai Pengganti Rapat Dewan Komisaris Perseroan No. L.Leg/
Legal Basis of Appointment SPDK-005/FIF/2024 tanggal 19 April 2024
Board of Commissioners' Decree as a Substitite for the Company's Board of Commissioners Meeting No.
L.Leg/SPDK-005/FIF/2024 dated April 19, 2024
Sertifikasi Profesi • Sertifikasi Dasar Pembiayaan dari SPPI (2017)
Professional Certification • Chartered Insurer dari Chartered Insurance Institute, UK (1995)
• Ahli Asuransi Indonesia – Kerugian (A2I-K) dari Ahli Manajemen Asuransi Indonesia (AAMAI) (1990)
• Associateship of the Chartered Insurance Institute (ACII) dari Chartered Insurance Institute, UK (1987)
• Basic Financing Certification from SPPI (2017)
• Chartered Insurer from the Chartered Insurance Institute, UK (1995)
• Indonesian Insurance Expert – Loss (A2I-K) from Indonesian Insurance Management Experts (AAMAI)
(1990)
• Associateship of the Chartered Insurance Institute (ACII) from the Chartered Insurance Institute, UK
(1987)
352 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 355
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Rangkap Jabatan Informasi perihal rangkap jabatan sudah disampaikan pada Bab Komite Audit, subbab Profil Anggota
Concurrent Position Komite Audit
Information regarding concurrent positions has been provided in the Audit Committee chapter,
subchapter Audit Committee Member Profiles
Profil lengkap Bapak Hardi Montana selaku anggota Komite Pemantau Risiko telah diuraikan secara rinci pada Bab Tata Kelola Perusahaan,
Sub-bab Komite Audit, halaman 333.
The complete profile of Mr. Hardi Montana as a member of the Risk Monitoring Committee has been described in detail in the Corporate
Governance Chapter, Audit Committee sub-chapter, page 333.
Nama Juliani Eliza Syaftari
Name
Posisi di Komite Anggota Komite Pemantau Risiko
Position in the Committee Member of the Risk Monitoring Committee
Dasar Penunjukkan Surat Keputusan Dewan Komisaris Sebagai Pengganti Rapat Dewan Komisaris Perseroan No. L.Leg/
Legal Basis of Appointment SPDK-005/FIF/2024 tanggal 19 April 2024
Board of Commissioners' Decree as a Substitite for the Company's Board of Commissioners Meeting No.
L.Leg/SPDK-005/FIF/2024 dated April 19, 2024
Sertifikasi Profesi Ahli Manajemen Risiko Perasuransian (AMRP) dari Lembaga Sertifikasi Profesi Aplikasi Asuransi dan
Professional Certification Manajemen Asuransi Indonesia (AAMAI) (2015)
Insurance Risk Management Specialist (AMRP) from the Indonesian Insurance Application and Insurance
Management Professional Certification Institute (AAMAI) (2015)
Rangkap Jabatan Informasi perihal rangkap jabatan sudah disampaikan pada Bab Komite Audit, subbab Profil Anggota
Concurrent Position Komite Audit
Information regarding concurrent positions has been provided in the Audit Committee chapter,
subchapter Audit Committee Member Profiles
Profil lengkap Ibu Juliani Eliza Syaftari selaku anggota Komite Pemantau Risiko telah diuraikan secara rinci pada Bab Tata Kelola
Perusahaan, Sub-bab Komite Audit, halaman 334.
The complete profile of Mrs. Juliani Eliza Syaftari as a member of the Risk Monitoring Committee has been described in detail in the
Corporate Governance Chapter, Audit Committee sub-chapter, page 334.
Independensi Komite Pemantau Risiko Independence of the Risk Monitoring Committee
Perseroan berkomitmen untuk menjaga independensi dan The Company is committed to maintaining the independence
profesionalisme Komite Pemantau Risiko melalui komposisi and professionalism of the Risk Monitoring Committee through a
keanggotaan yang sesuai dengan ketentuan perundang- membership composition that complies with statutory provisions.
undangan. Dalam rangka memastikan pelaksanaan fungsi In order to ensure the effective implementation of supervisory
pengawasan yang efektif dan bebas dari konflik kepentingan, functions and freedom from conflicts of interest, the position
posisi Ketua Komite dijabat oleh Komisaris Independen. of Chairman of the Committee is held by an Independent
Selain itu, seluruh anggota Komite Pemantau Risiko memiliki Commissioner. In addition, all members of the Risk Monitoring
kompetensi di bidang manajemen risiko dan keuangan, Committee have expertise in risk management and finance,
serta tidak memiliki hubungan keuangan, kepengurusan, and have no financial, management, ownership, or family
kepemilikan, maupun hubungan keluarga dengan anggota relationships with members of the Board of Commissioners,
Dewan Komisaris, Direksi, atau pemegang saham utama dan Board of Directors, or major shareholders and controllers of
pengendali Perseroan. the Company.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 353
Page 356
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Rapat Komite Pemantau Risiko Risk Monitoring Committee Meetings
Kebijakan Rapat Meeting Policy
Komite Pemantau Risiko secara rutin menyelenggarakan The Risk Monitoring Committee routinely holds meetings at
rapat paling sedikit satu kali dalam setiap tiga bulan guna least once every three months to ensure the effectiveness of
memastikan efektivitas pelaksanaan fungsi pengawasan. its supervisory functions. Meetings are chaired by the Chairman
Pelaksanaan rapat dipimpin oleh Ketua Komite Pemantau Risiko, of the Risk Monitoring Committee, and in the event of his/
dan apabila berhalangan hadir, kepemimpinan rapat dialihkan her absence, the chairmanship is transferred to a member of
kepada anggota Komite yang disepakati bersama oleh peserta the Committee agreed upon by the meeting participants. All
rapat. Setiap keputusan diambil melalui musyawarah untuk decisions are made through deliberation to reach consensus,
mufakat, sementara dalam kondisi tidak tercapai kesepakatan, while in the event that consensus cannot be reached, decisions
keputusan ditetapkan berdasarkan suara terbanyak dengan are made based on majority vote while upholding the principles
tetap menjunjung asas independensi dan objektivitas. of independence and objectivity.
Frekuensi dan Tingkat Kehadiran Frequency and Attendance Rate
Sepanjang tahun 2025, Komite Pemantau Risiko Perseroan Throughout 2025, the Company’s Risk Monitoring Committee
telah menyelenggarakan sebanyak 5 (lima) kali rapat internal, held a total of 5 (five) internal meetings, with details and main
dengan rincian dan pokok pembahasan sebagaimana disajikan topics of discussion as presented in the following table:
pada tabel berikut:
Jumlah Tingkat
Nama Jabatan Pertemuan Kehadiran Kehadiran (%)
Name Position Number of Attendance Attendance Rate
Meetings (%)
R. Nunu Soetjahja Noegroho Ketua Komite Pemantau Risiko 5 5 100
Chairman of the Risk Monitoring Committee
Hardi Montana Anggota Komite Pemantau Risiko 5 5 100
Member of the Risk Monitoring Committee
Juliani Eliza Syaftari Anggota Komite Pemantau Risiko 5 5 100
Member of the Risk Monitoring Committee
Agenda Rapat Komite Pemantau Risiko Risk Monitoring Committee Meeting Agenda
Mengacu pada Pasal 70 ayat (4) POJK 48/2024, Komite In accordance to Article 70 paragraph (4) of POJK 48/2024, the
Pemantau Risiko wajib melaksanakan: Risk Monitoring Committee is required to carry out:
1. Evaluasi tentang kesesuaian antara kebijakan manajemen 1. An evaluation of the alignment between risk management
risiko dengan pelaksanaan kebijakan Perseroan; dan policies and the implementation of the Company’s policies;
and
2. Pemantauan dan evaluasi pelaksanaan tugas komite 2. Monitoring and evaluation of the implementation of the tasks
manajemen risiko dan satuan kerja manajemen risiko. of the risk management committee and risk management
work units.
Sepanjang tahun 2025, Komite Pemantau Risiko telah Throughout 2025, the Risk Monitoring Committee has carried
melaksanakan kewajibannya melalui rapat berkala sebanyak out its obligations through 5 (five) regular meetings with the
5 (lima) kali rapat dengan rincian tanggal dan agenda details of the dates and agendas as follows:
sebagaimana di bawah ini:
354 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 357
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Tanggal Rapat Topik
Meeting Date Topic
24 Februari 2025 • Portfolio Quality & Liquidity Management Q4 2024
February 24, 2025 • Risk Management Update Q4 2024
• Review Laporan Profil Risiko Terintegrasi Semester II 2024
• Portfolio Quality & Liquidity Management Q4 2024
• Risk Management Update Q4 2024
• Review of the Integrated Risk Profile Report for the Second Semester of 2024
24 April 2025 • Portfolio & Liquidity Management Q1 2025
April 24, 2025 • Risk Management Update Q1 2025
21 Juli 2025 • Portfolio Quality & Liquidity Management Q2 2025
July 21, 2025 • Risk Management Update Q2 2025
• Review Laporan Profil Risiko Terintegrasi Semester I 2025
• Portfolio Quality & Liquidity Management Q2 2025
• Risk Management Update Q2 2025
• Review of the Integrated Risk Profile Report for the First Semester of 2025
20 Oktober 2025 • Portfolio Quality & Liquidity Management Q3 2025
October 20, 2025 • Risk Management Update Q3 2025
27 November 2025 • Evaluasi Kinerja dan Pedoman KPR 2025
November 27, 2025 • Rencana Kerja KPR 2026
• Overview Risk Management Plan 2026
• Performance Evaluation and Risk Monitoring Committee Guidelines in 2025
• Risk Monitoring Committee Work Plan in 2026
• Overview of the 2026 Risk Management Plan
Program Pendidikan dan/atau Pengembangan Risk Monitoring Committee Education and/or
Kompetensi Komite Pemantau Risiko Tahun 2025 Competency Development Program for 2025
Sepanjang tahun 2025, seluruh anggota Komite Pemantau Throughout 2025, all members of the Risk Monitoring
Risiko secara aktif mengikuti berbagai program pelatihan dan Committee actively participated in various training and
pengembangan kompetensi yang diselenggarakan oleh pihak competency development programs organized by internal
internal maupun eksternal. Berikut ini adalah daftar pelatihan and external parties. The following is a list of training courses
yang telah diikuti Komite Pemantau Risiko selama 2025: attended by the Risk Monitoring Committee during 2025:
Nama Jabatan Judul Pelatihan/Workshop Tanggal Pelaksanaan Penyelenggara
Name Position Training/Workshop Title Date Organizer
Hardi Montana Anggota Komite Pemantau • Sertifikasi Manajemen • 26 Agustus 2025 SPP
Risiko Risiko August 26, 2025 SPPI
Member of the Risk • Seminar Nasional • 28 Oktober 2025
Monitoring Committee Resilience and October 28, 2025
Turnaround: Indonesia
Economic Direction
• Risk Management
Certification
• National Seminar
on Resilience and
Turnaround: Indonesia's
Economic Direction
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 355
Page 358
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Nama Jabatan Judul Pelatihan/Workshop Tanggal Pelaksanaan Penyelenggara
Name Position Training/Workshop Title Date Organizer
Juliani Eliza Syaftari Anggota Komite Pemantau Kelangsungan Bisnis di 22 Januari 2025 CRMS, IRMAPA
Risiko 2025: Pendekatan Risiko January 22, 2025
Member of the Risk Hukum & Manajemen
Monitoring Committee Kepatuhan
Business Continuity in 2025:
Legal Risk & Compliance
Management Approach
Indonesia Insurance Summit 22 – 23 Mei 2025 Dewan Asuransi
May 22–23, 2025 Indonesia
Indonesian Insurance
Council
The Forum: Navigating 6 – 8 Agustus 2025 AAMAI
Geopolitical Threats August 6–8, 2025
& Opportunities in the
Insurance Industries
Risk & Governance Summit 19 Agustus 2025 Otoritas Jasa
August 19, 2025 Keuangan
Financial Services
Authority
Sertifikai Manajemen 26 Agustus 2025 LP2I, APPI
Keuangan – Pembiayaan August 26, 2025
Financial Management
Certification - Financing
Laporan Program Kerja dan Realisasi Pelaksanaan Tugas Report on the Work Program and Implementation of the
Komite Pemantau Risiko Tahun 2025 Risk Monitoring Committee’s Duties for 2025
Sepanjang tahun 2025, Komite Pemantau Risiko melaksanakan Throughout 2025, the Risk Monitoring Committee managed
fungsi pengawasan secara berkelanjutan guna memastikan its supervisory functions on an ongoing basis to ensure the
kecukupan dan efektivitas proses identifikasi, pengukuran, adequacy and effectiveness of the processes of identifying,
pemantauan, serta mitigasi risiko keuangan dan risiko bisnis measuring, monitoring, and mitigating financial and business
melalui penerapan manajemen risiko yang memadai. Dalam risks through the implementation of adequate risk management.
perannya sebagai organ pendukung Dewan Komisaris, Komite In its role as a supporting body to the Board of Commissioners,
menjalankan tugas dan tanggung jawabnya secara independen the Committee carried out its duties and responsibilities
dan efektif dengan melakukan pengawasan atas metodologi independently and effectively by supervising the Company’s
serta proses manajemen risiko Perseroan agar senantiasa risk management methodologies and processes to ensure
selaras dengan ketentuan peraturan perundang-undangan they were always in line with applicable laws and regulations.
yang berlaku.
356 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 359
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Komite-Komite Pendukung
di Bawah Direksi
Supporting Committees under the Board of Directors
Komite Manajemen Risiko
Risk Management Committee
Perseroan membentuk Komite Manajemen Risiko sebagai organ The Company established the Risk Management Committee
pendukung di bawah Direksi yang berperan strategis dalam as a supporting body under the Board of Directors that
memastikan penerapan manajemen risiko berjalan efektif, plays a strategic role in ensuring that risk management is
terintegrasi, dan konsisten di seluruh lini bisnis. Pembentukan implemented effectively, integrated, and consistently across
komite ini merupakan bentuk pemenuhan terhadap ketentuan all lines of business. The establishment of this committee is
POJK No. 44/POJK.05/2020 tentang Penerapan Manajemen in compliance with POJK No. 44/POJK.05/2020 concerning
Risiko bagi Lembaga Jasa Keuangan Non-Bank, serta sekaligus the Implementation of Risk Management for Non-Bank
mencerminkan komitmen Perseroan dalam memperkuat tata Financial Services Institutions, and also reflects the Company’s
kelola risiko yang prudent. commitment to strengthening prudent risk management.
Dalam menjalankan perannya, Komite Manajemen Risiko In carrying out its role, the Risk Management Committee
bertanggung jawab untuk meningkatkan kapabilitas is responsible for improving the Company’s capabilities in
Perseroan dalam mengidentifikasi, mengukur, memantau, identifying, measuring, monitoring, and controlling various
serta mengendalikan berbagai risiko material yang berpotensi material risks that could potentially affect business performance
memengaruhi kinerja dan keberlanjutan usaha. and sustainability.
Pedoman Kerja Komite Manajemen Risiko Risk Management Committee Work Guidelines
Komite Manajemen Risiko melaksanakan peran, tugas, dan The Risk Management Committee performs its roles, duties,
tanggung jawabnya dengan berpedoman pada Pedoman Kerja and responsibilities in accordance with the Work Guidelines
Komite Manajemen Risiko sebagaimana telah ditetapkan melalui for the Risk Management Committee as stipulated in Board
Surat Keputusan Direksi No. 025/FIF/SK-DIR/HOD/XI/2023 of Directors Decree No. 025/FIF/SK-DIR/HOD/XI/2023 dated
tertanggal 30 November 2023 tentang Perubahan Susunan November 30, 2023 concerning Changes to the Composition
Komite Manajemen Risiko. Dengan adanya pedoman ini, Komite of the Risk Management Committee. With these guidelines,
Manajemen Risiko memiliki arah dan landasan yang jelas dalam the Risk Management Committee has a clear direction and
memastikan seluruh aktivitas pengelolaan risiko dijalankan foundation in ensuring that all risk management activities are
secara efektif, konsisten, dan sesuai dengan prinsip kehati- carried out effectively, consistently, and in accordance with the
hatian serta ketentuan peraturan yang berlaku. principles of prudence and applicable regulations.
Tugas dan Tanggung Jawab Komite Manajemen Risiko Duties and Responsibilities of the Risk Management
Committee
Berdasarkan ketentuan yang tercantum dalam Pedoman Based on the provisions outlined in the Risk Management
Manajemen Risiko, ruang lingkup tugas dan tanggung jawab Guidelines, the scope of duties and responsibilities of the Risk
Komite Manajemen Risiko, antara lain sebagai berikut: Management Committee includes the following:
1. Menyusun kebijakan, strategi, dan pedoman penerapan 1. Developing policies, strategies, and guidelines for the
Manajemen Risiko; implementation of Risk Management;
2. Memperbaiki atau menyesuaikan pelaksanaan Manajemen 2. Improving or adjusting the implementation of Risk
Risiko berdasarkan hasil evaluasi pelaksanaan Manajemen Management based on the results of the Risk Management
Risiko; dan evaluation; and
3. Menetapkan hal-hal yang terkait dengan keputusan bisnis 3. Determining matters related to business decisions that
yang menyimpang dari prosedur normal. deviate from normal procedures.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 357
Page 360
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Struktur dan Keanggotaan Komite Manajemen Risiko Structure and Membership of the Risk Management
Committee
Komite Manajemen Risiko terdiri dari beberapa Direktur The Risk Management Committee consists of several Directors
serta Kepala Divisi Manajemen Risiko (Risk Management and the Head of the Risk Management Division, who play an
Division Head) yang berperan aktif dalam memastikan active role to make sure the effective implementation of risk
efektivitas penerapan manajemen risiko di seluruh lini management across all of the Company’s operational lines.
operasional Perseroan.
Per 31 Desember 2025, struktur keanggotaan Komite As of December 31, 2025, the membership structure of the
Manajemen Risiko Perseroan, adalah sebagai berikut: Company’s Risk Management Committee is as follows:
Rangkap Jabatan di
Nama Jabatan Dasar Pengangkatan
Perseroan Masa Jabatan
No. Name Position Legal Basis of
Concurrent Positions in Term of Ofice
Appointment
the Company
1. Indra Gunawan Anggota Komite • Direktur Surat Keputusan Presiden 2021 – sekarang
Manajemen Risiko • Anggota Komite Direktur Nomor 002/ 2021 – present
Member of the Risk Pengarah Teknologi FIFGROUP/SK-PD/VI/2025
Management Committee Informasi tanggal 15 Juni 2025
• Director
• Member of the
Information
Technology Steering
Committee
2. Setia Budi Anggota Komite Direktur Surat Keputusan Presiden 2023 – sekarang
Manajemen Risiko Director Direktur Nomor 002/ 2023 – present
Member of the Risk FIFGROUP/SK-PD/VI/2025
Management Committee tanggal 15 Juni 2025
President Director Decree
Number 002/FIFGROUP/
SK-PD/VI/2025 dated
June 15, 2025
3. Valentina Chai Wei Li Anggota Komite Direktur Surat Keputusan Presiden 2023 – sekarang
Manajemen Risiko Director Direktur Nomor 002/ 2023 – present
Member of the Risk FIFGROUP/SK-PD/VI/2025
Management Committee tanggal 15 Juni 2025
President Director Decree
Number 002/FIFGROUP/
SK-PD/VI/2025 dated
June 15, 2025
4. Johan Oscar Anggota Komite • Anggota Komite Surat Keputusan Presiden 2021 – sekarang
Manajemen Risiko Pengarah TI Direktur Nomor 002/ 2021 – present
Member of the Risk FIFGROUP/SK-PD/VI/2025
Management Committee • Member of the IT tanggal 15 Juni 2025
Steering Committee President Director Decree
Number 002/FIFGROUP/
SK-PD/VI/2025 dated
June 15, 2025
358 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 361
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Profil Keanggotaan Komite Manajemen Risiko Risk Management Committee Membership Profile
Profil Anggota Komite Manajemen Risiko Profile of Risk Management Committee Members
Semua anggota Komite Manajemen Risiko Perseroan berstatus All members of the Company’s Risk Management Committee
Warga Negara Indonesia (WNI). Berikut uraian profil lengkap are Indonesian citizens. The following is a complete profile of
anggota Komite Manajemen Risiko: the Risk Management Committee members:
Nama Indra Gunawan
Name
Posisi di Komite Anggota Komite Manajemen Risiko
Position on the Committee Member of the Risk Management Committee
Dasar Penunjukkan Surat Keputusan Presiden Direktur Nomor 002/FIFGROUP/SK-PD/VI/2025 tanggal 15 Juni 2025
Legal Basis of Appointment President Director Decree Number 002/FIFGROUP/SK-PD/VI/2025 dated June 15, 2025
Sertifikasi Profesi • Sertifikasi Ahli Pembiayaan dari SPPI (2015)
Professional Certification • Sertifikasi Manajemen Risiko dari BSMR (2017)
• Sertifikasi Manajemen Risiko dari SPPI (2023)
• Certification as a Financing Expert from SPPI (2015)
• Risk Management Certification from BSMR (2017)
• Risk Management Certification from SPPI (2023)
Rangkap Jabatan • Direktur di Perseroan
Concurrent Positions • Ketua Komite Pengarah Teknologi Informasi di Perseroan
• Presiden Komisaris di PT Sharia Multifinance Astra (2021–sekarang)
• Komisaris di PT Astra WeLab Digital Arta (2018–sekarang)
• Komisaris di PT Astra Digital Arta (2020–sekarang)
• Director at the Company
• Chairman of the Information Technology Steering Committee at the Company
• President Commissioner at PT Sharia Multifinance Astra (2021–present)
• Commissioner at PT Astra WeLab Digital Arta (2018–present)
• Commissioner at PT Astra Digital Arta (2020–present)
Profil lengkap Bapak Indra Gunawan selaku Direktur Perseroan telah diuraikan dengan rinci pada Bab Profil Perusahaan, Sub-bab Profil
Direksi, halaman 102.
The complete profile of Mr. Indra Gunawan as Director of the Company is described in detail in the Company Profile Chapter, Sub-chapter
of the Board of Directors Profile, page 102.
Nama Setia Budi
Name
Posisi di Komite Anggota Komite Manajemen Risiko
Position on the Committee Member of the Risk Management Committee
Dasar Penunjukkan Surat Keputusan Presiden Direktur Nomor 002/FIFGROUP/SK-PD/VI/2025 tanggal 15 Juni 2025
Legal Basis of Appointment President Director Decree Number 002/FIFGROUP/SK-PD/VI/2025 dated June 15, 2025
Sertifikasi Profesi • Sertifikasi Manajemen Risiko dari BSMR (2019)
Professional Certification • Sertifikasi Ahli Pembiayaan dari SPPI (2019)
• Sertifikasi Manajemen Risiko dari SPPI (2023)
• Risk Management Certification from BSMR (2019)
• Financing Expert Certification from SPPI (2019)
• Risk Management Certification from SPPI (2023)
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 359
Page 362
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Rangkap Jabatan • Direktur di Perseroan
Concurrent Positions • Komisaris di PT Astra Multi Finance (2012–sekarang)
• Komisaris di PT Sharia Multifinance Astra (2025–sekarang)
• Director at the Company
• Commissioner at PT Astra Multi Finance (2012–present)
• Commissioner at PT Sharia Multifinance Astra (2025–present)
Profil lengkap Bapak Setia Budi selaku Direktur Perseroan telah diuraikan dengan rinci pada Bab Profil Perusahaan, Sub-bab Profil Direksi,
halaman 103.
The complete profile of Mr. Setia Budi as Director of the Company is described in detail in the Company Profile Chapter, Sub-chapter of the
Board of Directors Profile, page 103.
Nama Valentina Chai Wei Li
Name
Posisi di Komite Anggota Komite Manajemen Risiko
Position on the Committee Member of the Risk Management Committee
Dasar Penunjukkan Surat Keputusan Presiden Direktur Nomor 002/FIFGROUP/SK-PD/VI/2025 tanggal 15 Juni 2025
Legal Basis of Appointment President Director Decree Number 002/FIFGROUP/SK-PD/VI/2025 dated June 15, 2025
Sertifikasi Profesi • Sertifikasi Ahli Pembiayaan dari SPPI (2023)
Professional Certification • Sertifikasi Manajemen Risiko dari SPPI (2024)
• Certification as a Financing Expert from SPPI (2023)
• Risk Management Certification from SPPI (2024)
Rangkap Jabatan Direktur di Perseroan
Concurrent Positions Director of the Company
Profil lengkap Ibu Valentina Chai Wei Li selaku Direktur Perseroan telah diuraikan dengan rinci pada Bab Profil Perusahaan, Sub-bab Profil
Direksi, halaman 105.
The complete profile of Mrs. Valentina Chai Wei Li as Director of the Company is described in detail in the Company Profile Chapter, Sub-
chapter of the Board of Directors Profile, page 105.
Nama Johan Oscar
Name
Usia 43 tahun
Age 43 years old
Riwayat Pendidikan • Strata 2, University of International Business and Economics, Beijing, China – International MBA
Educational (2007)
History • Strata 1, Universitas Bina Nusantara – Teknik Informatika (2005)
• Strata 1, Universitas Bina Nusantara – Statistika (2005)
• Master’s Degree, University of International Business and Economics, Beijing, China – International
MBA (2007)
• Bachelor’s Degree, Bina Nusantara University – Informatics Engineering (2005)
• Bachelor’s Degree, Bina Nusantara University – Statistics (2005)
Sertifikasi Profesi • Sertifikasi Manajemen Risiko Program Eksekutif Perusahaan Pembiayaan dari APPI (2024)
Professional Certification • Sertifikasi Dasar Manajerial dari APPI (2024)
• Executive Risk Management Certification for Financing Companies, APPI (2024)
• Basic Managerial Certification, APPI (2024)
360 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 363
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Riwayat Karier • Anggota Komite Manajemen Risiko di Perseroan (2023 – sekarang)
Career History • Anggota Komite Pengarah TI di Perseroan (2023 – sekarang)
• Risk Management Division Head di Perseroan (2023 – sekarang)
• Jakarta Area Head di Perseroan (2019 – 2023)
• Riau – Aceh Area Head di Perseroan (2017 – 2019)
• Cibubur Branch Manager di Perseroan (2016 – 2017)
• Jakarta Area Marketing Manager di Perseroan (2013 – 2016)
• Semarang Area Marketing Manager di Perseroan (2012 – 2013)
• Jogjakarta Area Marketing Manager di Perseroan (2011 – 2012)
• Purwokerto Area Marketing Manager di Perseroan (2010 – 2011)
• Management Development Program di Perseroan (2008 – 2010)
• Member of the Risk Management Committee at the Company (2023 – present)
• Member of the IT Steering Committee at the Company (2023 – present)
• Head of Risk Management Division at the Company (2023 – present)
• Jakarta Area Head at the Company (2019 – 2023)
• Riau – Aceh Area Head at the Company (2017 – 2019)
• Cibubur Branch Manager at the Company (2016 – 2017)
• Jakarta Area Marketing Manager at the Company (2013–2016)
• Semarang Area Marketing Manager at the Company (2012 – 2013)
• Yogyakarta Area Marketing Manager at the Company (2011–2012)
• Purwokerto Area Marketing Manager at the Company (2010 – 2011)
• Management Development Program at the Company (2008 – 2010)
Rangkap Jabatan di -
Perusahaan Lain
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Komisaris, Direksi, dan pemegang saham
No affiliation with members of the Board of Commissioners, Board of Directors, and shareholders
Independensi Komite Manajemen Risiko Independence of the Risk Management Committee
Dalam menjalankan peran dan fungsinya, seluruh anggota In fulfilling their roles and functions, all members of the
Komite Manajemen Risiko menegaskan komitmen untuk Risk Management Committee affirm their commitment to
senantiasa bertindak profesional, objektif, dan independen always act professionally, objectively, and independently in
sesuai dengan peraturan yang berlaku serta prinsip-prinsip accordance with applicable regulations and GCG principles.
GCG. Komitmen tersebut diwujudkan melalui penandatanganan This commitment is manifested through the signing of an
Pakta Integritas oleh setiap anggota komite yang diperbarui Integrity Pact by each committee member, which is renewed
secara berkala sebagai bentuk tanggung jawab moral dan periodically as a form of moral and professional responsibility
profesional terhadap penerapan tata kelola yang baik. for the implementation of good governance.
Rapat Komite Manajemen Risiko Risk Management Committee Meetings
Kebijakan Rapat Meeting Policy
Rapat Komite Manajemen Risiko dilakukan minimal 1 (satu) kali Risk Management Committee meetings are held at least once
dalam setahun. a year.
Frekuensi dan Tingkat Kehadiran Frequency and Attendance Rate
Pada tahun 2025, Perseroan telah mengadakan 4 (empat) kali In 2025, the Company held 4 (four) Risk Management Committee
rapat Komite Manajemen Risiko yang dihadiri oleh Direksi dan meetings attended by the Board of Directors and committee
anggota komite. Informasi lebih rinci tentang pelaksanaan rapat members. More detailed information about the implementation
dan tingkat kehadiran anggota komite dalam rapat tersebut, of the meetings and the attendance rate of committee members
diuraikan pada tabel berikut ini: at these meetings is outlined in the following table:
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 361
Page 364
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Tingkat Kehadiran
Nama Jabatan Jumlah Pertemuan Kehadiran
(%)
Name Position Number of Meetings Attendance
Attendance Rate (%)
Indra Gunawan Anggota Komite Manajemen Risiko 4 4 100
Member of the Risk Management Committee
Setia Budi Anggota Komite Manajemen Risiko 4 4 100
Member of the Risk Management Committee
Valentina Chai Wei Li Anggota Komite Manajemen Risiko 4 4 100
Member of the Risk Management Committee
Johan Oscar Anggota Komite Manajemen Risiko 4 4 100
Member of the Risk Management Committee
Agenda Rapat Komite Manajemen Risiko Risk Management Committee Meeting Agenda
Sepanjang tahun 2025, Komite Manajemen Risiko telah Throughout 2025, the Risk Management Committee held
menyelenggarakan sejumlah rapat yang membahas berbagai a number of meetings to discuss various strategic matters,
hal strategis, antara lain mengenai: including:
Tanggal Rapat Topik
Meeting Date Topic
24 Februari 2025 Top Risk
February 24, 2025
24 April 2025 Profil Risiko Semester II 2024
April 24, 2025 Risk Profile for the Second Semester of 2024
1 Juli 2025 Top Risk
July 1, 2025
20 Oktober 2025 Profil Risiko Semester I 2025
October 20, 2025 Risk Profile for the First Semester of 2025
Program Pendidikan dan/atau Pengembangan Risk Management Committee Education and/or
Kompetensi Komite Manajemen Risiko Tahun 2025 Competency Development Program for 2025
Sepanjang tahun 2025, Komite Manajemen Risiko telah Throughout 2025, the Risk Management Committee participated
mengikuti sejumlah kegiatan pelatihan/seminar/Workshop in a number of training sessions/seminars/workshops to
dalam rangka menjaga tingkat keahlian dan kompetensinya maintain its level of expertise and competence in order to
guna mendukung pelaksanaan tugas sehari-hari. Berikut ini support the performance of its daily duties. The following is
adalah daftar pelatihan yang telah diikuti Komite Manajemen a list of training sessions attended by the Risk Management
Risiko selama 2025: Committee during 2025:
Tanggal
Nama Jabatan Jenis Pelatihan Penyelenggara
Pelaksanaan
Name Position Type of Training Organizer
Date
Indra Gunawan Anggota Komite Manajamen Risiko Data pelatihan beliau telah diuraikan dengan rinci pada Bab Tata Kelola
Member of the Risk Management Perusahaan, sub-bab “Program Pelatihan dan Peningkatan Kompetensi
Committee Direksi Tahun 2025”, pada halaman 302.
Detailed information regarding their training is presented in the Corporate
Governance Chapter, under the sub-chapter “2025 Board of Directors
Training and Competency Development Program,” on page 302.
362 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 365
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Tanggal
Nama Jabatan Jenis Pelatihan Penyelenggara
Pelaksanaan
Name Position Type of Training Organizer
Date
Setia Budi Anggota Komite Manajamen Risiko Data pelatihan beliau telah diuraikan dengan rinci pada Bab Tata Kelola
Member of the Risk Management Perusahaan, sub-bab “Program Pelatihan dan Peningkatan Kompetensi
Committee Direksi Tahun 2025”, pada halaman 302.
Detailed information regarding their training is presented in the Corporate
Governance Chapter, under the sub-chapter “2025 Board of Directors
Training and Competency Development Program,” on page 302.
Valentina Chai Wei Li Anggota Komite Manajamen Risiko Personal Branding & Excellent 12 Maret 2025 TALKINC
Member of the Risk Management Public Speaking Skills March 12, 2025
Committee
Johan Oscar Anggota Komite Manajamen Risiko Astra General Management 5 Oktober 2025 Astra
Member of the Risk Management Program October 5, 2025
Committee
Laporan Program Kerja dan Realisasi Pelaksanaan Tugas Report on the Work Program and Implementation of the
Komite Manajemen Risiko Tahun 2025 Risk Management Committee’s Duties for 2025
Sepanjang tahun 2025, Komite Manajemen Risiko telah Throughout 2025, the Risk Management Committee has
menjalankan berbagai tugas utama sebagaimana diatur dalam carried out various main tasks and duties as stipulated in the
Pedoman Kerja Komite Manajemen Risiko, yang mencakup Risk Management Committee Work Guidelines, which include,
antara lain perbaikan dan penyejuaan pelaksanaan manajemen among others, improving and refining the implementation of
risiko berdasarkan hasil evaluasi pelaksanaan manajemen risiko. risk management based on the results of risk management
implementation evaluations.
Komite Pengarah Teknologi Informasi
Information Technology Steering Committee
Perkembangan TI yang semakin pesat di industri multifinance The rapid development of IT in the multifinance industry
mendorong Perseroan untuk secara konsisten beradaptasi has encouraged the Company to consistently adapt and
dan berinovasi melalui penerapan teknologi mutakhir guna innovate through the application of the latest technology
mendukung efisiensi operasional serta peningkatan kualitas to support operational efficiency and improve the quality of
layanan kepada debitur. Untuk memastikan pemanfaatan TI services to debtors. To ensure that the use of IT is effective
berjalan efektif dan selaras dengan strategi bisnis, Direksi and in line with business strategies, the Board of Directors
membentuk Komite Pengarah Teknologi Informasi sebagai formed the Information Technology Steering Committee as a
organ pendukung yang berperan strategis dalam perumusan supporting body that plays a strategic role in formulating policy
arah kebijakan dan pengawasan implementasi teknologi directions and overseeing the implementation of information
informasi. Pembentukan Komite ini merupakan bagian dari technology. The establishment of this Committee is part of the
penerapan tata kelola teknologi informasi yang baik serta implementation of good information technology governance and
bentuk kepatuhan terhadap POJK No. 4/POJK.05/2021 tentang a form of compliance with POJK No. 4/POJK.05/2021 concerning
Penerapan Manajemen Risiko dalam Penggunaan Teknologi the Application of Risk Management in the Use of Information
Informasi oleh Lembaga Jasa Keuangan Non-Bank. Technology by Non-Bank Financial Services Institutions.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 363
Page 366
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Pedoman Kerja Komite Pengarah Teknologi Informasi Work Guidelines for the Information Technology Steering
Committee
Komite Pengarah TI menjalankan fungsi, tugas, dan tanggung The IT Steering Committee performs its functions, duties, and
jawabnya dengan mengacu pada Surat Keputusan Direksi No. responsibilities with reference to Board of Directors Decree No.
016/FIF-SK-DRT/HOD/VII/2025 tanggal 15 Juni 2025 tentang 016/FIF-SK-DRT/HOD/VII/2025 dated June 15, 2025, concerning
Pembentukan dan Susunan Keanggotaan Komite Pengarah the Establishment and Composition of the Information
Teknologi Informasi. Dokumen tertulis tersebut menjadi dasar Technology Steering Committee. This written document serves
hukum sekaligus pedoman operasional bagi Komite Pengarah TI as the legal basis and operational guidelines for the IT Steering
dalam memastikan tata kelola, perencanaan, serta implementasi Committee in ensuring that the governance, planning, and
teknologi informasi berjalan efektif dan mendukung pencapaian implementation of information technology are effective and
strategi bisnis Perseroan. support the achievement of the Company’s business strategy.
Tugas dan Tanggung Jawab Komite Pengarah Teknologi Duties and Responsibilities of the Information
Informasi Technology Steering Committee
Komite Pengarah TI memiliki tanggung jawab untuk memberikan The IT Steering Committee is responsible for providing
rekomendasi kepada Direksi, yang mencakup paling sedikit recommendations to the Board of Directors, which include at
hal-hal berikut: least the following:
1. Rencana Strategis Teknologi lnformasi yang sejalan dengan 1. An Information Technology Strategic Plan that is in line with
rencana strategis kegiatan usaha Perseroan; the Company’s business strategic plan;
2. Perumusan kebijakan, standar, dan prosedur Teknologi 2. Formulation of key information technology policies,
lnformasi yang utama; standards, and procedures;
3. Kesesuaian antara proyek Teknologi lnformasi yang disetujui 3. The alignment of approved information technology projects
dengan Rencana Strategis Teknologi lnformasi; with the Strategic Information Technology Plan;
4. Kesesuaian antara pelaksanaan proyek Teknologi lnformasi 4. The alignment of IT project implementation with the agreed
dengan rencana proyek yang disepakati (project charter); project plan (project charter);
5. Kesesuaian antara Teknologi lnforrnasi dengan kebutuhan 5. The alignment of Information Technology with the needs
sistem informasi manajemen serta kebutuhan kegiatan of the management information system and the business
usaha Perseroan; activities of the Company;
6. Efektivitas langkah-langkah dalam meminimalkan risiko 6. Effectiveness of measures to minimize risks to the
atas investasi Perseroan pada sektor Teknologi lnformasi Company’s investments in the Information Technology
agar investasi Perseroan pada sektor Teknologi Informasi sector so that the Company’s investments in the Information
memberikan kontribusi terhadap pencapaian tujuan bisnis Technology sector contribute to the achievement of the
Perseroan; Company’s business objectives;
7. Pemantauan atas kinerja Teknologi lnformasi dan upaya 7. Monitoring of Information Technology performance and
peningkatan kinerja Teknologi lnformasi; efforts to improve Information Technology performance;
8. Upaya penyelesaian berbagai masalah terkait Teknologi 8. Efforts to resolve various issues related to Information
lnformasi yang tidak dapat diselesaikan oleh satuan kerja Technology that cannot be resolved by the user work unit
pengguna dan penyelenggara Teknologi lnformasi secara and Information Technology administrators effectively,
efektif, efisien, dan tepat waktu; dan efficiently, and in a timely manner; and
9. Kecukupan dan alokasi sumber daya yang dimiliki Perseroan. 9. The adequacy and allocation of resources owned by
the Company.
Struktur dan Keanggotaan Komite Pengarah Teknologi Structure and Membership of the Information
Informasi Technology Steering Committee
Komite Pengarah TI Perseroan terdiri dari Direktur, Information The Company’s IT Steering Committee consists of the Director,
Technology Division Head, Risk Management Division Head, Head of the Information Technology Division, Head of the Risk
Compliance and Standardization Deputy Division Head, serta Management Division, Deputy Head of the Compliance and
Budget, Accounting & Tax Division Head. Standardization Division, and Head of the Budget, Accounting
& Tax Division.
364 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 367
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Per 31 Desember 2025, struktur keanggotaan Komite Pengarah As of December 31, 2025, the membership structure of the
TI Perseroan, adalah sebagai berikut: Company’s IT Steering Committee is as follows:
Nama Jabatan Dasar Pengangkatan
Rangkap Jabatan di Perseroan Masa Jabatan
No. Name Position Legal Basis of
Concurrent Positions in the Company Term of Ofice
Appointment
1. Indra Anggota Komite • Direktur Surat Keputusan 2021 – sekarang
Gunawan Pengarah TI • Anggota Komite Manajemen Risiko Direksi No. 016/
Member of the IT FIFGROUP/SK-DIR/
Steering Committee • Director VI/2025 tanggal 15 Juni
• Member of the Risk Management 2025
Committee Director Decree No.
016/FIFGROUP/SK-PD/
VI/2025 dated June 15,
2025
2. Billy Yonathan Anggota Komite - Surat Keputusan 2023 – sekarang
Pengarah TI Direksi No. 016/ 2023 – present
Member of the IT FIFGROUP/SK-DIR/
Steering Committee VI/2025 tanggal 15 Juni
2025
Director Decree No.
016/FIFGROUP/SK-PD/
VI/2025 dated June 15,
2025
3. Johan Oscar Anggota Komite • Anggota Komite Manajemen Risiko Surat Keputusan 2023 – sekarang
Pengarah TI Direksi No. 016/ 2023 – present
Member of the IT • Member of the Risk Management FIFGROUP/SK-DIR/
Steering Committee Committee VI/2025 tanggal 15 Juni
2025
Director Decree No.
016/FIFGROUP/SK-PD/
VI/2025 dated June 15,
2025
4. Santi Anggota Komite - Surat Keputusan 2021 – sekarang
Pengarah TI Direksi No. 016/ 2021 – present
Member of the IT FIFGROUP/SK-DIR/
Steering Committee VI/2025 tanggal 15 Juni
2025
Director Decree No.
016/FIFGROUP/SK-PD/
VI/2025 dated June 15,
2025
5. Ayni Hadi Anggota Komite - Surat Keputusan 2021 – sekarang
Santoso Pengarah TI Direksi No. 016/ 2021–present
Member of the IT FIFGROUP/SK-DIR/
Steering Committee VI/2025 tanggal 15 Juni
2025
Director Decree No.
016/FIFGROUP/SK-PD/
VI/2025 dated June 15,
2025
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 365
Page 368
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Profil Keanggotaan Komite Pengarah Teknologi Profile of the Information Technology Steering
Informasi Committee Membership
Profil Anggota Komite Pengarah Teknologi Informasi Profile of Members of the Information Technology
Steering Committee
Semua anggota Komite Pengarah Teknologi Informasi Perseroan All members of the Company’s Information Technology Steering
berstatus Warga Negara Indonesia (WNI). Berikut uraian profil Committee are Indonesian citizens (WNI). The following is a
lengkap anggota Komite Pengarah Teknologi Informasi: complete profile of the members of the Information Technology
Steering Committee:
Nama Indra Gunawan
Name
Posisi di Komite Anggota Komite Manajemen Risiko
Position on the Committee Member of the Risk Management Committee
Dasar Penunjukkan Surat Keputusan Presiden Direktur Nomor 002/FIFGROUP/SK-PD/VI/2025 tanggal 15 Juni 2025
Legal Basis of Appointment President Director Decree Number 002/FIFGROUP/SK-PD/VI/2025 dated June 15, 2025
Sertifikasi Profesi • Sertifikasi Ahli Pembiayaan dari SPPI (2015)
Professional Certification • Sertifikasi Manajemen Risiko dari BSMR (2017)
• Sertifikasi Manajemen Risiko dari SPPI (2023)
• Certification as a Financing Expert from SPPI (2015)
• Risk Management Certification from BSMR (2017)
• Risk Management Certification from SPPI (2023)
Rangkap Jabatan • Direktur di Perseroan
Concurrent Positions • Ketua Komite Pengarah Teknologi Informasi di Perseroan
• Presiden Komisaris di PT Sharia Multifinance Astra (2021–sekarang)
• Komisaris di PT Astra WeLab Digital Arta (2018–sekarang)
• Komisaris di PT Astra Digital Arta (2020–sekarang)
• Director at the Company
• Chairman of the Information Technology Steering Committee at the Company
• President Commissioner at PT Sharia Multifinance Astra (2021–present)
• Commissioner at PT Astra WeLab Digital Arta (2018–present)
• Commissioner at PT Astra Digital Arta (2020–present)
Profil lengkap Bapak Indra Gunawan selaku Direktur Perseroan telah diuraikan dengan rinci pada Bab Profil Perusahaan, Sub-bab Profil
Direksi, halaman 102.
The complete profile of Mr. Indra Gunawan as Director of the Company is described in detail in the Company Profile Chapter, Sub-chapter
of the Board of Directors Profile, page 102.
366 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 369
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Nama Johan Oscar
Name
Posisi di Komite Anggota Komite Pengarah Teknologi Informasi
Position on the Committee Member of the Information Technology Steering Committee
Dasar Penunjukkan Surat Keputusan Direksi No. 016/FIFGROUP/SK-DIR/VI/2025 tanggal 15 Juni 2025
Legal Basis of Appointmet Director Decree No. 016/FIFGROUP/SK-PD/VI/2025 dated June 15, 2025
Sertifikasi Profesi • Sertifikasi Management Risiko Program Eksekutif Perusahaan Pembiayaan dari APPI (2024)
Professional Certification • Sertifikasi Dasar Managerial dari APPI (2024)
• Executive Program Risk Management Certification for Financing Companies from APPI (2024)
• Basic Managerial Certification from APPI (2024)
Rangkap Jabatan Anggota Komite Manajemen Risiko di Perseroan (2023 – sekarang)
Concurrent Positions Member of the Risk Management Committee at the Company (2023 – present)
Profil lengkap Bapak Johan Oscar telah diuraikan dengan rinci pada Bab Tata Kelola Perusahaan, Sub-bab Profil Anggota Komite
Manajemen Risiko, halaman 360.
Mr. Johan Oscar's complete profile is described in detail in the Corporate Governance Chapter, Risk Management Committee Member
Profile Sub-chapter, page 360.
Nama Billy Yonathan
Name
Usia 39 tahun
Age 39 years old
Riwayat Pendidikan Strata 1, Universitas Parahyangan – Economy Management (2009)
Educational History Bachelor’s Degree, Parahyangan University – Management (2009)
Sertifikasi Profesi • Indonesia Personal Data Protection Officer dari Privasimu (2025)
Professional Certification • Compliance Profesional (CCP) dari PPM Manajemen (2024)
• Governance, Risk, and Compliance Profesional (CGRCP) dari LSP GRC (2024)
• Indonesia Personal Data Protection Officer from Privasimu (2025)
• Certified Compliance Professional (CCP) from PPM Manajemen (2024)
• Certified Governance, Risk, and Compliance Professional (CGRCP) from LSP GRC (2024)
Riwayat Karier • Compliance & Standardization Deputy Division Head - Data Protection Officer Leader di Perseroan
Career History (September 2024 – sekarang)
• Anggota Komite Pengarah TI di Perseroan (Juli 2023 – sekarang)
• Compliance and Standardization Deputy Division Head di Perseroan (Juni 2024 – sekarang)
• Business and Process Development Department Head di Perseroan (Juni 2016 – Juni 2024)
• Head of CRM Online Sub Department di Perseroan (2014 – 2026)
• Deputy Division Head of Compliance & Standardization - Data Protection Officer Leader at the
Company (September 2024 – present)
• Member of the IT Steering Committee at the Company (July 2023 – present)
• Compliance and Standardization Deputy Division Head at the Company (June 2024 – present)
• Business and Process Development Department Head at the Company (June 2016 – June 2024)
• Head of CRM Online Sub Department at the Company (2014 – 2026)
Rangkap Jabatan di -
Perusahaan Lain
Concurrent Position at Another
Company
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Komisaris, Direksi, dan pemegang saham
Affiliate Relationship No affiliation with members of the Board of Commissioners, Board of Directors, and shareholders
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 367
Page 370
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Nama Santi
Name
Usia 42 tahun
Age 42 years old
Riwayat Pendidikan • STIE IBII Magister. Akuntansi (2009)
Educational History • STIE IBII Sarjana Ekonomi jurusan Akuntansi (2004)
• STIE IBII Master of Accounting (2009)
• STIE IBII Bachelor of Economics majoring in Accounting (2004)
Sertifikasi Profesi Sertifikasi Dasar Manajerial dari SPPI (2025)
Professional Certification The ACCA Diploma in IFRS dari Association of Charterred Certified Accountants (2010)
Basic Managerial Certification from SPPI (2025)
The ACCA Diploma in IFRS from the Association of Chartered Certified Accountants (2010)
Riwayat Karier • Anggota Komite Pengarah TI di Perseroan (Agustus 2021 - sekarang)
Career History • Budget Accounting and Tax Division di Perseroan (Juli 2019-sekarang)
• Accounting and Tax Department Head di Perseroan (Juni 2012 - Juni 2019)
• Accounting and Tax Sub Department Head di Perseroan (April 2011 -Mei 2012)
• Tax Sub Department Head di Perseroan (Mei 2010 - Maret 2011)
• Tax Officer di Perseroan (Juni 2004 - Mei 2010)
• Member of the IT Steering Committee at the Company (August 2021 - present)
• Budget Accounting and Tax Division at the Company (July 2019-present)
• Head of Accounting and Tax Department at the Company (June 2012 - June 2019)
• Accounting and Tax Sub-Department Head at the Company (April 2011 - May 2012)
• Tax Sub-Department Head at the Company (May 2010 - March 2011)
• Tax Officer at the Company (June 2004 - May 2010)
Rangkap Jabatan di -
Perusahaan Lain
Concurrent Position at Another
Company
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Komisaris, Direksi, dan pemegang saham
Affiliate Relationship No affiliation with members of the Board of Commissioners, Board of Directors, and shareholders
Nama Ayni Hadi Santoso
Name
Usia 51 tahun
Age 51 years old
Riwayat Pendidikan Sarjana Teknologi Industri Pertanian dari Universitas Gadjah Mada, Yogyakarta (1997)
Educational History Bachelor of Agricultural Industrial Technology from Gadjah Mada University, Yogyakarta (1997)
Sertifikasi Profesi -
Professional Certification
368 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 371
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Riwayat Karier • Anggota Komite Pengarah TI di Perseroan (Agustus 2021 - sekarang)
Career History • Information Technology Division Head di Perseroan (September 2020- sekarang)
• Information Technology Deputy Division Head di Perseroan (Juni 2020-Agustus 2020)
• IT Core Development Department Head di Perseroan (Agustus 2017- Mei 2020)
• IT Development Department Head di Perseroan (Mei 2013-Juli 2017)
• IT Development Sub Department Head di Perseroan (Maret 2013-April 2013)
• IT PMO & QA Sub Department Head di Perseroan (Maret 2012- Maret 2013)
• IT Non-Core Development Sub Department Head di Perseroan (Mei 2009-Februari 2012)
• Senior IT Non-Core Development Officer di Perseroan (Mei 2007-April 2006)
• Senior IT Application Development and Core Officer di Perseroan (Maret 2007-April 2007)
• IT Application Development and Core Officer di Perseroan (April 2005-Maret 2007)
• IT Operation and Development Officer di Perseroan (Februari 2000-Apr il2005)
• IT Operation Officer di Perseroan (November 1998-Januari 2000)
• Member of the IT Steering Committee at the Company (August 2021 - present)
• Head of the Information Technology Division at the Company (September 2020 - present)
• Deputy Head of the Information Technology Division at the Company (June 2020 - August 2020)
• Head of IT Core Development Department at the Company (August 2017 - May 2020)
• IT Development Department Head at the Company (May 2013–July 2017)
• IT Development Sub Department Head at the Company (March 2013-April 2013)
• IT PMO & QA Sub Department Head at the Company (March 2012-March 2013)
• IT Non-Core Development Sub Department Head at the Company (May 2009-February 2012)
• Senior IT Non-Core Development Officer at the Company (May 2007-April 2006)
• Senior IT Application Development and Core Officer at the Company (March 2007-April 2007)
• IT Application Development and Core Officer at the Company (April 2005-March 2007)
• IT Operation and Development Officer at the Company (February 2000-April 2005)
• IT Operation Officer at the Company (November 1998-January 2000)
Rangkap Jabatan di -
Perusahaan Lain
Concurrent Position at Another
Company
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Komisaris, Direksi, dan pemegang saham
Affiliate Relationship No affiliation with members of the Board of Commissioners, Board of Directors, and shareholders
Independensi Komite Pengarah Teknologi Informasi Independence of the Information Technology Steering
Committee
Seluruh anggota Komite Pengarah TI menyatakan komitmen All members of the IT Steering Committee declare their
dan kesanggupan untuk menjalankan tugas serta tanggung commitment and willingness to carry out their duties and
jawabnya secara profesional, objektif, dan independen sesuai responsibilities professionally, objectively, and independently
dengan ketentuan peraturan yang berlaku serta prinsip-prinsip in accordance with applicable regulations and GCG principles.
GCG. Pernyataan independensi tersebut dituangkan dalam This statement of independence is outlined in the Integrity Pact,
Pakta Integritas, yang ditandatangani dan diperbarui secara which is signed and periodically updated by all members of
berkala oleh seluruh anggota Komite Pengarah TI sebagai the IT Steering Committee as a form of commitment to integrity
bentuk komitmen terhadap integritas dan akuntabilitas dalam and accountability in decision-making.
pengambilan keputusan.
Rapat Komite Pengarah Teknologi Informasi Information Technology Steering Committee Meeting
Kebijakan Rapat Meeting Policy
Rapat Komite Pengarah TI dilaksanakan minimal 1 (satu) kalo The IT Steering Committee Meeting is held at least once a year.
dalam setahun.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 369
Page 372
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Frekuensi dan Tingkat Kehadiran Frequency and Attendance Rate
Pada tahun 2025, Perseroan telah mengadakan 2 (dua) kali In 2025, the Company held 2 (two) IT Steering Committee
rapat Komite Pengarah TI yang dihadiri oleh Direksi dan anggota meetings attended by the Board of Directors and committee
komite. Informasi lebih rinci tentang pelaksanaan rapat dan members. More detailed information about the implementation
tingkat kehadiran anggota komite dalam rapat tersebut, of the meetings and the attendance rate of committee members
diuraikan pada tabel berikut ini: at these meetings is outlined in the following table:
Tanggal Rapat Agenda Rapat Kuorum Kehadiran
No.
Meeting Date Meeting Agenda Attendance Quorum (%)
1. 7 Mei 2025 Update progres dan persiapan audit ISO:27001 100%
May 7, 2025 ISO:27001 audit progress and preparation update
2. 22 September 2025 • External Analysis 100%
September 22, 2025 • Internal Analysis
• Strategy Initiative IT Division
Program Pendidikan dan/atau Pengembangan Information Technology Steering Committee Education
Kompetensi Komite Pengarah Teknologi Informasi Tahun and/or Competency Development Program 2025
2025
Sepanjang tahun 2025, Komite Pengarah TI telah berpartisipasi Throughout 2025, the IT Steering Committee participated
dalam berbagai program pelatihan dan pengembangan in various training and competency development programs
kompetensi guna memperdalam wawasan serta pemahaman to deepen its knowledge and understanding of the latest
terhadap perkembangan teknologi informasi terkini, khususnya developments in information technology, particularly those
yang relevan dengan dinamika industri keuangan dan relevant to the dynamics of the financial and financing industries.
pembiayaan. Adapun kegiatan pelatihan yang diikuti antara lain: The training activities participated in included:
Tanggal
Nama Jabatan Jenis Pelatihan Penyelenggara
Pelaksanaan
Name Position Type of Training Organizer
Date
Indra Gunawan Anggota Komite Pengarah TI Data pelatihan beliau telah diuraikan dengan rinci pada Bab Tata Kelola
Member of the IT Steering Perusahaan, sub-bab Program Pelatihan dan Peningkatan Kompetensi Direksi
Committee Tahun 2025, pada halaman 302.
Detailed information regarding his training is presented in the Corporate
Governance Chapter, under the sub-chapter “2025 Board of Directors Training and
Competency Development Program,” on page 302.
Johan Oscar Anggota Komite Pengarah TI Data pelatihan beliau telah diuraikan dengan rinci pada Bab Tata Kelola
Member of the IT Steering Perusahaan, sub-bab Program Pendidikan dan/atau Pengembangan Kompetensi
Committee Komite Manajemen Risiko Tahun 2025, pada halaman 362.
Detailed information regarding his training is presented in the Corporate
Governance Chapter, under the sub-chapter “2025 Risk Management Committee
Education and/or Competency Development Program,” on page 362.
Billy Yonathan Anggota Komite Pengarah TI Certified Indonesia Personal 17 Februari 2025 PRIVASIMU
Member of the IT Steering Data Protection Officer February 17, 2025
Committee
Billy Yonathan Anggota Komite Pengarah TI Personal Branding dan Excellent 12 Maret 2025 TALKINC
Member of the IT Steering Public Speaking Skills March 12, 2025
Committee
370 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 373
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Tanggal
Nama Jabatan Jenis Pelatihan Penyelenggara
Pelaksanaan
Name Position Type of Training Organizer
Date
Santi Anggota Komite Pengarah TI Personal Branding dan Excellent 8 April 2025 TALKINC
Member of the IT Steering Public Speaking Skills April 8, 2025
Committee
Ayni Hadi Santoso Anggota Komite Pengarah TI Personal Branding dan Excellent 8 April 2025 TALKINC
Member of the IT Steering Public Speaking Skills April 8, 2025
Committee
Billy Yonathan Anggota Komite Pengarah TI Data Protection Officer 17 September 2025 Astra Financial
Member of the IT Steering September 23,
Committee 2025
Ayni Hadi Santoso Anggota Komite Pengarah TI Strategic Sensibility: Beyond the 23 September 2025 SBM ITB
Member of the IT Steering Boundaries September 23,
Committee 2025
Laporan Program Kerja dan Realisasi Pelaksanaan Tugas Report on the Work Program and Implementation of the
Komite Pengarah Teknologi Informasi Tahun 2025 Information Technology Steering Committee’s Duties for
2025
Sepanjang tahun 2025, Komite Pengarah TI telah melaksanakan Throughout 2025, the IT Steering Committee has carried out
berbagai tugas utama sebagaimana diatur dalam Pedoman various main tasks as stipulated in the IT Steering Committee
Kerja Komite Pengarah TI, antara lain: Work Guidelines, including:
1. Rencana Strategis Teknologi Informasi yang sejalan dengan 1. An Information Technology Strategic Plan that is aligned
rencana strategis kegiatan usaha Perseroan; with the Company’s business strategic plan;
2. Perumusan kebijakan, standar, dan prosedur Teknologi 2. Formulation of key Information Technology policies,
Informasi yang utama; standards, and procedures;
3. Kesesuaian antara pelaksanaan proyek Teknologi Informasi 3. Alignment between the implementation of approved
yang disetujui dengan Rencana Strategi Teknologi Informasi; Information Technology projects and the Information
Technology Strategic Plan;
4. Kesesuaian antara pelaksanaan proyek Teknologi Informasi 4. Alignment between the implementation of Information
dengan rencana proyek yang disepakati (project charter); Technology projects and the approved project plan (project
charter);
5. Kesesuaian antara Teknologi Informasi dengan kebutuhan 5. Alignment between Information Technology and the
sistem informasi manajemen serta kebutuhan kegiatan Company’s management information system requirements
usaha Perseroan; and business activity requirements;
6. Efektivitas langkah-langkah dalam meminimalkan risiko 6. Effectiveness of measures to minimize risks to the
atas investasi Perseroan pada sektor Teknologi Informasi Company’s investments in the Information Technology
agar investasi Perseroan pada sektor Teknologi Informasi sector so that the Company’s investments in the Information
memberikan kontribusi terhadap pencapaian tujuan Technology sector contribute to the achievement of the
bisnis Perseroan; Company’s business objectives;
7. Pemantauan atas kinerja Teknologi Informasi dan upaya 7. Monitoring of Information Technology performance and
peningkatan kinerja Teknologi Informasi; efforts to improve Information Technology performance;
8. Upaya penyelesaian berbagai masalah terkait Teknologi 8. Efforts to resolve various issues related to Information
Informasi yang tidak dapat diselesaikan oleh satuan kerja Technology that cannot be resolved effectively, efficiently,
pengguna dan penyelenggara Teknologi Informasi secara and in a timely manner by the user work unit and the
efektif, efisien, dan tepat waktu; dan Information Technology provider; and
9. Kecukupan dan alokasi sumber daya yang dimiliki Perseroan. 9. The adequacy and allocation of resources owned by
the Company.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 371
Page 374
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Sekretaris Perusahaan
Corporate Secretary
Sekretaris Perusahaan merupakan pejabat penghubung (Liaison The Corporate Secretary is a liaison officer who plays a
Officer) yang berperan dalam membangun sistem komunikasi role in establishing an effective communication system to
yang efektif guna menjaga hubungan yang harmonis antara maintain harmonious relations between the Company and
Perseroan dengan para pemangku kepentingan, seperti its stakeholders, such as shareholders, regulators, the media,
pemegang saham, regulator, media, dan masyarakat. and the public.
Sebagai organ pendukung Direksi, Sekretaris Perusahaan As a supporting governing body to the Board of Directors,
turut berperan dalam proses penyusunan kebijakan dan the Corporate Secretary participates in the process of policy
perencanaan strategis, serta memastikan efektivitas dan formulation and strategic planning, as well as ensuring the
transparansi komunikasi perusahaan, hubungan kelembagaan, effectiveness and transparency of corporate communications,
hubungan dengan investor, dan pelaku pasar modal lainnya. institutional relations, relations with investors, and other
Seluruh kegiatan tersebut dilaksanakan dengan menjunjung capital market players. All of these activities are carried out by
tinggi standar etika, nilai, dan budaya perusahaan. upholding the Company’s ethical standards, values, and culture.
Selain itu, keberadaan Sekretaris Perusahaan berperan Moreover, the Corporate Secretary plays an essential role
penting dalam memastikan kepatuhan Perseroan terhadap in ensuring the Company’s compliance with applicable laws
ketentuan perundang-undangan yang berlaku, serta and regulations, as well as the orderly and accountable
terselenggaranya administrasi pengambilan keputusan secara administration of decision-making.
tertib dan akuntabel.
Pedoman Kerja Sekretaris Perusahaan
Corporate Secretary Work Guidelines
Sekretaris Perusahaan melaksanakan fungsi, tugas, dan The Corporate Secretary performs their functions, duties, and
tanggung jawabnya sesuai ketentuan POJK No. 35/ responsibilities in accordance with the provisions of POJK No.
POJK.04/2014 (”POJK 35/2014”) tentang Sekretaris Perusahaan 35/POJK.04/2014 (“POJK 35/2014”) concerning Corporate
Emiten atau Perusahaan Publik, serta mengacu pada Anggaran Secretaries of Issuers or Public Companies, as well as referring
Dasar Perseroan. Sebagai organ pendukung Direksi, Sekretaris to the Company’s Articles of Association. As a supporting
Perusahaan bertanggung jawab langsung kepada Direksi, governing body of the Board of Directors, the Corporate
dan pengangkatannya maupun pemberhentiannya dilakukan Secretary is directly responsible to the Board of Directors,
melalui Keputusan Direksi atas persetujuan Dewan Komisaris. and their appointment and dismissal are conducted through
a Board of Directors’ decree with the approval of the Board
of Commissioners.
Tugas dan Tanggung Jawab Sekretaris Perusahaan
Duties and Responsibilities of the Corporate Secretary
Pelaksanaan tugas dan tanggung jawab Sekretaris Perusahaan The implementation of the duties and responsibilities of the
diatur dalam Pedoman Sekretaris Perusahaan yang merupakan Corporate Secretary is regulated in the Corporate Secretary
bagian dari Pedoman Tata Kelola Perusahaan dengan Guidelines, which are part of the Corporate Governance
perubahan terakhir ditetapkan pada 20 Desember 2017. Guidelines, with the latest amendments made on December
372 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 375
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Berikut ini adalah uraian mengenai tugas dan tanggung jawab 20, 2017. The following is a description of the duties and
Sekretaris Perusahaan: responsibilities of the Corporate Secretary:
1. Sebagai penghubung atau contact person antara Perseroan, 1. Acting as a liaison or contact person between the
Otoritas Jasa Keuangan, dan bursa efek dimana efek Company, the Financial Services Authority, and the stock
Perseroan tercatat dan publik; exchange where the Company’s securities are listed and
publicly traded;
2. Memastikan dan mendokumentasikan rapat Direksi dan 2. Ensuring and documenting Board of Directors and Board
rapat Dewan Komisaris berjalan dengan baik dan sesuai of Commissioners meetings, ensuring they run smoothly
jadwal, dan dibuatkan risalahnya dan disimpan dengan baik; according to schedule, preparing meeting minutes, and
storing them properly;
3. Memastikan dan mendokumentasikan terlaksananya 3. Ensuring and documenting the implementation of General
Rapat Umum Pemegang Saham Perseroan dengan baik Meetings of Shareholders appropriately and regularly;
dan teratur;
4. Melakukan sinergi dengan divisi-divisi terkait untuk 4. Maintaining the synergy within related divisions for the
sosialisasi, implementasi, monitoring, dan penelaahan Company’s Code of Conduct dissemination, implementation,
pelaksanaan Code of Conduct Perseroan; monitoring, and review;
5. Memberikan masukan terhadap Strategic Corporate 5. P r o v i d i n g i n p u t o n t h e C o m p a n y ’s St r a t e g i c
Planning Perseroan; Corporate Planning;
6. Memastikan dijalankannya administrasi, pendaftaran, 6. Ensuring proper and timely administration, registration,
pelaporan kepada Otoritas Jasa Keuangan dan bursa efek di and reporting to the Financial Services Authority and the
mana efek Perseroan tercatat dengan baik dan tepat waktu; stock exchange where the Company’s securities are listed;
7. Menyiapkan dan/atau mengkomunikasikan informasi 7. Preparing and/or communicating material information
material dengan akurat dan lengkap kepada masyarakat, accurately and comprehensively to the public and the capital
pasar modal, termasuk mengenai kinerja dan aksi korporasi market, including information regarding the Company’s
(corporate action) Perseroan; performance and corporate actions;
8. M e n j a l i n h u b u n g a n b a i k d e n g a n p e m a n g k u 8. Maintaining good relationships with stakeholders to build
kepentingan untuk menumbuhkan kepercayaan yang broad trust in the management’s ability to run the Company
luas atas kemampuan manajemen dalam mengelola and create long-term value for stakeholders;
Perseroan dan membangun nilai jangka panjang bagi
pemangku kepentingan;
9. Mendukung sosialisasi dan implementasi corporate 9. Supporting the dissemination and implementation of
philosophy, corporate value, sistem, dan budaya Perseroan; corporate philosophy, corporate values, systems, and
corporate culture;
10. Mengikuti perkembangan Pasar Modal, khususnya 10. Monitoring the developments in the capital market,
peraturan-peraturan yang berlaku serta praktik-praktik particularly applicable regulations and international best
internasional, berkaitan dengan Good Corporate practices related to Good Corporate Governance, and
Governance serta memberikan masukan kepada Direksi providing recommendations to the Board of Directors and
dan Dewan Komisaris mengenai ketentuan peraturan Board of Commissioners regarding capital market laws
perundang-undangan di bidang Pasar Modal; and regulations;
11. Melaksanakan program orientasi bagi anggota Direksi dan/ 11. Conducting orientation programs for newly appointed
atau Dewan Komisaris yang baru menjabat; members of the Board of Directors and/or Board
of Commissioners;
12. Menjaga kerahasiaan dokumen, data dan informasi yang 12. Maintaining the confidentiality of confidential documents,
bersifat rahasia; data, and information;
13. Memberikan masukan kepada Direksi dan Dewan Komisaris 13. Providing recommendations to the Board of Directors and
Perseroan untuk mematuhi ketentuan peraturan perundang- Board of Commissioners to comply with Capital Market
undangan di bidang Pasar Modal; laws and regulations;
14. Membantu pelaksanaan keterbukaan informasi kepada 14. Assisting in the implementation of information disclosure to
masyarakat, termasuk ketersediaan informasi pada situs the public, including ensuring the availability of information
web Perseroan. on the Company’s website.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 373
Page 376
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Alur Pengangkatan dan Pemberhentian Sekretaris Perusahaan
Procedures for Appointing and Dismissing the Corporate Secretary
Sebagaimana diatur dalam Anggaran Dasar Perseroan, As stipulated in the Company’s Articles of Association, the
Sekretaris Perusahaan bertanggung jawab langsung kepada Corporate Secretary reports directly to the President Director.
Direktur Utama. Prosedur pengangkatan dan pemberhentian The procedure for appointing and dismissing the Corporate
Sekretaris Perusahaan mengacu pada keputusan Direksi Secretary refers to the Board of Directors’ Decree, with the
atas sepengetahunan dan persetujuan Dewan Komisaris. knowledge and approval of the Board of Commissioners. The
Sekretaris Perusahaan memiliki peran penting dalam Corporate Secretary plays an essential role in supporting the
mendukung pelaksanaan tugas dan tanggung jawab Direksi duties and responsibilities of the Board of Directors and Board
dan Dewan Komisaris. of Commissioners.
Profil Sekretaris Perusahaan
Corporate Secretary Profile
Bapak Theodorus Indra Surya Putra ditunjuk sebagai Sekretaris Mr. Theodorus Indra Surya Putra was appointed as Corporate
Perusahaan sejak tanggal 1 Juni 2021, dan pengangkatan Secretary on June 1, 2021, and his appointment has been
tersebut telah dilaporkan kepada OJK sesuai dengan ketentuan reported to the OJK in accordance with applicable regulations.
yang berlaku. Profil lengkap beliau adalah sebagai berikut: His complete profile is as follows:
Nama Theodorus Indra Surya Putra
Name
Usia 42 tahun
Age 42 years old
Kewarganegaraan Indonesia
Citizenship Indonesian
Domisili Jakarta
Domicile
Dasar Penunjukan Surat Keputusan Direksi No. 001/PROMO/SK-HRD/VI/2021 tentang Pengangkatan Sekretaris Perusahaan
Basis for Appointment tanggal 1 Juni 2021.
Board of Directors' Decree No. 001/PROMO/SK-HRD/VI/2021 concerning the Appointment of the
Corporate Secretary dated June 1, 2021.
Riwayat Pendidikan Sarjana Hukum dari Fakultas Hukum Universitas Padjadjaran, Bandung (2005).
Educational History Bachelor of Laws from Padjadjaran University, Bandung (2005).
Sertifikasi Profesi • Sertifikasi Manajerial dari LSPPI (2025)
Professional Certification • Sertifikasi Dasar Manajerial dari LSPPI (2022)
• Managerial Certification from LSPPI (2025)
• Basic Managerial Certification from LSPPI (2022)
374 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 377
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Riwayat Pekerjaan Beliau mulai bergabung dengan Astra Group sejak tahun 2007 hingga kemudian diangkat sebagai
Career History Corporate Secretary, Legal dan Litigation Deputy Division Head PT Federal International Finance
(Perseroan) pada tahun 2020. Berkat kemampuan dan kompetensi yang dimiliki, beliau dipromosikan
sebagai Corporate Secretary, Legal dan Litigation Division Head pada tahun 2021. Sebelum bergabung
dengan Perseroan, beliau memiliki pengalaman kerja sebagai National Litigation Area Coordinator di PT
Astra Sedaya Finance (2007 – 2012) dan Intellectual Property Rights & Litigation Department Head pada
PT Astra Honda Motor (2012 – 2019).
He joined Astra Group in 2007 and was later appointed as the Corporate Secretary, Legal, and Litigation
Deputy Division Head at PT Federal International Finance (the Company) in 2020. Due to his skills and
competencies, he was promoted to Corporate Secretary, Legal, and Litigation Division Head in 2021.
Before joining the Company, he gained work experience as National Litigation Area Coordinator at PT
Astra Sedaya Finance (2007–2012) and as Intellectual Property Rights & Litigation Department Head at
PT Astra Honda Motor (2014–2019).
Rangkap Jabatan Tidak memiliki rangkap jabatan baik di internal maupun eksternal Perseroan.
Concurrent Positions Does not hold any concurrent positions, either internally or externally within the Company.
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Komisaris, Direksi, dan pemegang saham.
Affiliated Relationship Has no affiliate relationship with members of the Board of Commissioners, members of the Board of
Directors, and Shareholders.
Liaison Officer
Dalam kapasitasnya sebagai Liaison Officer, Sekretaris In his capacity as Liaison Officer, the Corporate Secretary plays
Perusahaan berperan aktif menjalin komunikasi dengan an active role in establishing communication with regulators and
regulator dan berbagai lembaga termasuk Otoritas Jasa various institutions, including the Financial Services Authority
Keuangan (OJK), Asosiasi Perusahaan Pembiayaan Indonesia (OJK), the Indonesian Financing Companies Association (APPI),
(APPI), dan Bursa Efek Indonesia (BEI). and the Indonesia Stock Exchange (IDX).
Sepanjang tahun 2025, Sekretaris Perusahaan telah Throughout 2025, the Corporate Secretary has followed up
menindaklanjuti berbagai korespondensi dari regulator dan on various correspondence from regulators and associations,
asosiasi, serta melaporkannya kepada Direksi dan berkoordinasi reported them to the Board of Directors, and coordinated
dengan unit kerja terkait untuk memastikan setiap permintaan with relevant work units to make sure that every request
klarifikasi dapat dijawab secara tertulis sebagai bagian dari for clarification can be answered in writing as part of the
komitmen terhadap transparansi dan keterbukaan informasi. commitment to transparency and information disclosure.
Guna menjaga kredibilitas serta menghindari penyebaran To maintain credibility and avoid the dissemination of
informasi yang tidak akurat, Sekretaris Perusahaan secara inaccurate information, the Corporate Secretary regularly holds
rutin mengadakan berbagai kegiatan komunikasi eksternal various external communication activities such as meetings,
seperti pertemuan, konferensi, dan roadshow dengan investor conferences, and roadshows with investors and market analysts.
serta analis pasar. Melalui kegiatan tersebut, Perseroan terus Through these activities, the Company continues to strive to
berupaya memperkuat hubungan dengan para pemangku strengthen relationships with stakeholders and deliver accurate
kepentingan dan memastikan penyampaian informasi yang information through press releases and its official website.
tepat melalui siaran pers dan situs web resmi.
Program Pendidikan dan/atau Pengembangan Kompetensi Sekretaris Perusahaan Tahun 2025
Education and/or Competency Development Program for the Corporate Secretary in 2025
Dalam rangka mendukung efektivitas pelaksanaan fungsi To support the effective implementation of the Corporate
Sekretaris Perusahaan, Perseroan menyelenggarakan Secretary’s functions, the Company organizes a series of
serangkaian kegiatan pendidikan dan/atau pengembangan education and/or competency development activities for
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 375
Page 378
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
kompetensi bagi Sekretaris Perusahaan sepanjang tahun 2025, the Corporate Secretary throughout 2025, which include
yang meliputi antara lain sebagai berikut: the following:
Jenis Pelatihan Tanggal Penyelenggara
Type of Training Date Organizer
Sertifikasi Managerial 22 Januari 2025 LSPPI
Managerial Certification January 22, 2025
Webinar “ASEAN Taxonomy for Sustainable Finance 29 April 2025 IAP
(Version 3”) April 29, 2025
“ASEAN Taxonomy for Sustainable Finance (Version 3)”
Webinar
ACMF-ISSB Technical Training on IFRS Sustainability 28 Mei 2025 OJK-ICSA
Disclosures Standards May 28, 2025 Financial Services Authority (FSA)- Indonesia
Corporate Secretary Association (ICSA)
Workshop “Internalizing Integrated Mindset Toward 31 Juli – 1 Agustus 2025 Indonesian Institute for Corporate
Sustainable Long-Term Value Creation July 31 – August 1, 2025 Directorship (IICD)
“Internalizing Integrated Mindset Toward Sustainable Long-
Term Value Creation” Workshop
The 3rd OJK International Research Forum (IRF) 2025 6 – 7 Oktober 2025 OJK
October 6–7, 2025 Financial Services Authority (FSA)
Webinar “Sosialiasi Pernyataan Standar Pengungkapan 29 Oktober 2025 IDX-IAI
Keberlanjutan (PSPK 1 dan PSPK 2)” October 29, 2025
“Dissemination of the Sustainability Disclosure Standards
Statement (PSPK 1 and PSPK 2)” Webinar
ACMF-ISSB Joint Technical Training Workshop dan ACMF- 4 November 2025 OJK
ICAEW Joint Workshop for Corporate Preparers November 4, 2025 Financial Services Authority (FSA)
Laporan Pelaksanaan Kegiatan Sekretaris Perusahaan Tahun 2025
Report on the Implementation of Corporate Secretary Activities in 2025
Sepanjang tahun 2025, Sekretaris Perusahaan telah Throughout 2025, the Corporate Secretary has conducted
melaksanakan berbagai kegiatan sesuai amanat POJK 35/2014, various activities in accordance with POJK 35/2014, including (i)
antara lain (i) memastikan kepatuhan hukum Perseroan terhadap ensuring the Company’s legal compliance with applicable laws
peraturan perundang-undangan yang berlaku, khususnya and regulations, particularly those in the Capital Market sector;
peraturan perundang-undangan di bidang Pasar Modal; (ii) (ii) assisting the Board of Directors and Board of Commissioners
membantu Direksi dan Dewan Komisaris dalam pelaksanaan in implementing corporate governance; and (iii) acting as a
tata kelola perusahaan; serta (iii) bertindak sebagai penghubung liaison between the Company and its shareholders, OJK, and
antara Perseroan dengan pemegang saham, OJK dan other stakeholders.
pemangku kepentingan lainnya.
376 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 379
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Unit Audit Internal
Internal Audit Unit
Unit Audit Internal (UAI) bertugas memberikan keyakinan dan The Internal Audit Unit (UAI) is assigned to provide independent
konsultasi secara independen dan objektif melalui pendekatan and objective assurance and consulting services through a
sistematis guna meningkatkan efektivitas manajemen risiko, systematic approach to improve the effectiveness of risk
pengendalian internal, serta tata kelola perusahaan. Kegiatan management, internal control, and corporate governance.
ini bertujuan memberikan nilai tambah dan mendukung These activities aim to provide added value and support the
pencapaian tujuan Perseroan. achievement of the Company’s objectives.
Dalam struktur organisasi Perseroan, UAI berperan sebagai Within the Company’s organizational structure, the Internal
mitra strategis bagi Manajemen yang bertanggung jawab Audit Unit acts as a strategic partner to Management, reporting
langsung kepada Direktur Utama, serta menjalankan peran directly to the President Director, and performs a third line
fungsi lini ketiga dalam penerapan Sistem Pengendalian Internal function in the implementation of the Internal Control System
berdasarkan Three Lines Model. Dalam menjalankan perannya, based on the Three Lines Model. In carrying out its role, the
UAI secara rutin menjalin koordinasi dan komunikasi dengan Internal Audit Unit regularly coordinates and communicates
unit kerja lainnya untuk mendorong sinergi, kolaborasi, serta with other work units to encourage synergy and collaboration,
memastikan terciptanya nilai dan praktik yang selaras dengan as well as the creation of values and practices that are in line
harapan pemangku kepentingan (stakeholders). with the expectations of stakeholders.
Seluruh aktivitas UAI dilaksanakan dengan berpedoman All Internal Audit Unit activities are performed in accordance
pada POJK No. 56/POJK.04/2015 (“POJK 56/2015”) tentang with POJK No. 56/POJK.04/2015 (“POJK 56/2015”) concerning
Pembentukan dan Pedoman Penyusunan Piagam Unit Audit the Establishment and Guidelines for the Preparation of Internal
Internal, serta mengacu pada Global Internal Audit Standards Audit Unit Charters, as well as referring to the Global Internal
(GIAS) yang dikembangkan oleh The Institute of Internal Audit Standards (GIAS) developed by The Institute of Internal
Auditors (IIA). Auditors (IIA).
Ruang Lingkup Aktivitas Audit Internal di Perseroan
Scope of Internal Audit Activities in the Company
UAI terus berperan aktif mendukung Perseroan dalam The UAI continues to play an active role in supporting the
memastikan pengendalian internal berjalan secara efektif, Company in ensuring that internal controls are effective,
efisien, dan sesuai dengan prinsip kehati-hatian. UAI efficient, and in accordance with the principle of prudence.
melaksanakan aktivitas audit yang mencakup area kerja The Internal Audit Unit’s audit activities cover work areas both
baik di kantor pusat maupun jaringan operasional, melalui at the head office and operational networks, through systematic
perencanaan audit yang sistematis dan berbasis risiko. Setiap and risk-based audit planning. Each audit activity is directed at
aktivitas audit diarahkan untuk memberikan nilai tambah providing added value by evaluating the effectiveness of internal
dengan mengevaluasi efektivitas sistem pengendalian internal, control systems, risk management, and the implementation of
manajemen risiko, serta penerapan tata kelola perusahaan. corporate governance.
Dalam menghadapi dinamika industri multifinance dan In responding to the dynamics of the multifinance industry
perkembangan teknologi yang pesat, UAI beradaptasi melalui and rapid technological developments, the Internal Audit Unit
penerapan Continuous Audit. Metode ini mendukung proses adapts through the implementation of Continuous Audit. This
pengawasan secara berkelanjutan dengan memanfaatkan method supports a continuous monitoring process by utilizing
teknologi serta data analytics, sehingga hasil pemantauan technology and data analytics, so that monitoring results are
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 377
Page 380
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
menjadi lebih cepat, akurat, dan relevan. Untuk meningkatkan faster, more accurate, and more relevant. To improve the
efektivitas pengendalian di lapangan, Perseroan juga effectiveness of controls in the field, the Company has also
mengembangkan Dashboard Monitoring yang berfungsi developed a Monitoring Dashboard that functions to monitor
memantau area-area kunci secara terpadu dalam mendeteksi key areas in an integrated manner in order to detect potential
potensi penyimpangan proses sedini mungkin. process deviations as early as possible.
Sebagai bagian dari lini ketiga dalam Three Lines Model, UAI As part of the third line in the Three Lines Model, UAI collaborates
berkolaborasi secara erat dengan unit-unit di lini pertama dan closely with units in the first and second lines through the
kedua melalui inisiatif Collaborative Continuous Monitoring Collaborative Continuous Monitoring (CCM) initiative. This
(CCM). Pendekatan ini memastikan adanya komunikasi approach encourages solid communication and coordination
dan koordinasi yang solid dalam memitigasi risiko atas in mitigating risks from detected process deviations and taking
penyimpangan proses yang telah terdeteksi serta pengambilan proactive measures as part of efforts to strengthen effective
tindakan proaktif sebagai bagian dari upaya penguatan proses governance, risk management, and internal control processes.
tata kelola, manajemen risiko dan pengendalian internal
yang efektif.
Piagam Audit Internal
Internal Audit Charter
Seluruh auditor internal Perseroan menjalankan tugas dan All of the Company’s internal auditors conduct their duties
tanggung jawabnya dengan berpedoman pada Piagam Audit and responsibilities in accordance with Internal Audit Charter
Internal No. 001/FIF/PAI/IAD/XII/2024 yang telah disahkan oleh No. 001/FIF/PAI/IAD/XII/2024, which has been approved by
Direksi dan disetujui oleh Dewan Komisaris. Piagam ini disusun the Board of Directors and the Board of Commissioners. This
sesuai ketentuan POJK 56/2015, serta mengacu pada standar charter was prepared in accordance with POJK 56/2015 and
profesional The Institute of Internal Auditors (IIA). refers to the professional standards of The Institute of Internal
Auditors (IIA).
Visi dan Misi Audit Internal
Vision and Mission of Internal Audit
Visi: Vision:
Menjadi mitra strategis bagi manajemen dalam mencapai tujuan To be management’s strategic partner in achieving company
perusahaan serta mewujudkan praktik tata kelola perusahaan goals and realizing good corporate governance practices based
yang baik dengan berpedoman pada standar profesi yang on generally accepted professional standards.
berlaku umum.
Misi: Mission:
1. Menjalankan kegiatan assurance serta konsultasi dalam 1. Conduct assurance and consulting activities to provide
upaya memberikan nilai tambah serta meningkatkan added value and improve effectiveness and efficiency.
efektivitas dan efisiensi secara independen.
2. Membantu perusahaan dalam upaya pencapaian 2. Support the Company in achieving its goals through
tujuannya dengan menggunakan pendekatan sistematis a systematic approach to evaluate and improve the
untuk mengevaluasi serta meningkatkan efektivitas dari effectiveness of risk management, control, and corporate
aktivitas manajemen risiko, pengendalian dan tata kelola governance activities.
perusahaan.
3. Mendorong kesadaran organisasi untuk menjalankan 3. Promote organizational awareness to implement internal
pengendalian internal serta pengelolaan risiko secara efektif. control and risk management effectively.
378 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 381
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Tugas, Tanggung Jawab, dan Kewenangan Unit Audit Internal
Duties, Responsibilities, and Authorities of the Internal Audit Unit
Tugas dan Tanggung Jawab Duties and Responsibilities
Dalam menjalankan fungsinya, UAI memiliki tugas dan tanggung In performing its functions, the Internal Audit Unit has the
jawab utama sebagai berikut: following main duties and responsibilities:
1. Menyusun dan melaksanakan rencana Audit Internal 1. Developing and implementing an annual Internal Audit
tahunan yang disetujui oleh Presiden Direktur, meliputi plan approved by the President Director, such as finance,
bidang keuangan, akuntansi, operasional, sumber daya accounting, operations, human capital, marketing,
manusia, pemasaran, teknologi informasi, dan aktivitas information technology, and other relevant activities, both
lainnya yang relevan baik di kantor pusat maupun at the head office and its operational network;
jaringan operasionalnya;
2. Menguji dan mengevaluasi pelaksanaan pengendalian 2. Testing and evaluating the implementation of internal
internal dan sistem manajemen risiko sesuai dengan controls and risk management systems in accordance with
kebijakan perusahaan; company policies;
3. Melakukan pemeriksaan dan penilaian atas kepatuhan, 3. Conducting examinations and assessments of compliance,
efisiensi, dan efektivitas baik dari proses bisnis utama efficiency, and effectiveness of both primary and supporting
maupun proses bisnis pendukung; business processes;
4. Memberikan saran perbaikan dan informasi yang objektif 4. Providing improvement suggestions and objective
tentang kegiatan yang diperiksa pada semua tingkat information about the activities examined at all management
manajemen; levels;
5. Membuat laporan hasil audit dan menyampaikan laporan 5. Preparing audit reports and submitting them to the President
tersebut kepada Presiden Direktur dan Dewan Komisaris; Director and Board of Commissioners;
6. Memantau, menganalisis, dan melaporkan pelaksanaan 6. Monitoring, analyzing, and reporting on the implementation
tindak lanjut perbaikan yang telah disarankan; of recommended improvements;
7. Bekerja sama dengan Komite Audit; 7. Collaborating with the Audit Committee;
8. Menyusun program untuk mengevaluasi mutu kegiatan 8. Developing programs to evaluate the quality of Internal
(Quality Assurance) Audit Internal yang dilakukannya; Audit activities;
9. Berkoordinasi secara internal dan eksternal dengan fungsi 9. Coordinating internally and externally with related functions
terkait seperti: Risk dan fungsi lainnya untuk menghindari such as Risk and other functions to avoid duplication of
duplikasi tugas; dan tasks; and
10. Melakukan pemeriksaan khusus (special assignment) atas 10. Conducting special assignments at the request of the
permintaan Direksi, Senior Manajemen, dan atau Komite Board of Directors, Senior Management, and/or the Audit
Audit yang relevan dengan ruang lingkup tugas Audit Committee that are relevant to the scope of Internal Audit
Internal dan tidak mengganggu independensi. duties and do not interfere with independence.
Kewenangan Authority
Dalam menjalankan fungsi pengawasan dan konsultasinya, In carrying out its supervisory and advisory functions, the
UAI memiliki kewenangan tertentu yang diatur dalam Piagam Internal Audit Unit has certain authorities stipulated in the
Audit Internal guna menjamin independensi serta kelancaran Internal Audit Charter to ensure its independence and the
pelaksanaan tugasnya, di antaranya sebagai berikut: smooth execution of its duties, including the following:
1. Presiden Direktur memberikan wewenang kepada Audit 1. The President Director authorizes Internal Audit to access
Internal untuk mengakses seluruh dokumen dan informasi all documents and information relevant to the Company in
yang relevan tentang Perseroan terkait dengan tugas dan relation to its duties and functions;
fungsinya;
2. Melakukan komunikasi secara langsung dengan Direksi, 2. Communicate directly and indirectly with the Board of
Dewan Komisaris, dan/atau Komite Audit; Directors, Board of Commissioners, and/or Audit Committee;
3. Mengadakan rapat secara berkala dan insidentil dengan 3. Holding regular and incidental meetings with the Board of
Direksi, Dewan Komisaris, dan/atau Komite Audit; dan Directors, Board of Commissioners, and/or Audit Committee;
and
4. Melakukan koordinasi kegiatannya dengan kegiatan 4. Coordinating its activities with those of the External Auditor.
Auditor Eksternal.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 379
Page 382
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Struktur dan Kedudukan Unit Audit Internal
Structure and Position of the Internal Audit Unit
Dalam menjalankan tugas dan tanggung jawabnya, UAI In conducting its duties and responsibilities, the Internal
bertanggung jawab langsung kepada Direktur Utama serta Audit Unit reports directly to the President Director and has
memiliki jalur komunikasi tidak langsung (dotted line) dengan an indirect communication line (dotted line) with the Board
Dewan Komisaris. Pengaturan mengenai hal tersebut tercantum of Commissioners. The provisions regarding this matter are
dalam Surat Keputusan Direksi No. 002/FIFGROUP/SK- stipulated in Board of Directors Decree No. 002/FIFGROUP/SK-
PD/I/2025 tanggal 01 Februari 2025 tentang Pengangkatan PD/I/2025 dated February 1, 2025, concerning the Appointment
Kepala Unit Audit Internal. of the Head of the Internal Audit Unit.
Berikut penjelasan lebih lanjut mengenai struktur organisasi The following is a further explanation of the organizational
dan kedudukan UAI di dalam Perseroan: structure and position of the Internal Audit Unit within
the Company:
1. UAI dipimpin oleh seorang Kepala Audit Internal; 1. The Internal Audit Unit is led by an Internal Audit Head;
2. Kepala UAI bertanggung jawab kepada Presiden Direktur; 2. The Head of the Internal Audit Unit is responsible to the
President Director;
3. Kepala UAI diangkat dan diberhentikan oleh Presiden 3. The Head of the Internal Audit Unit is appointed and
Direktur atas persetujuan Dewan Komisaris; dismissed by the President Director with the approval of
the Board of Commissioners;
4. Presiden Direktur dapat memberhentikan Kepala UAI 4. The President Director may dismiss the Head of the Internal
sewaktu-waktu, setelah mendapatkan persetujuan Dewan Audit Unit at any time, after obtaining the approval of the
Komisaris, jika Kepala UAI tidak dapat memenuhi persyaratan Board of Commissioners, if the Head of the Internal Audit
sebagaimana diatur dalam Piagam Audit Internal dan atau Unit is unable to meet the requirements as stipulated in
gagal atau tidak cakap dalam menjalankan tugas; the Internal Audit Charter and/or fails or is incapable of
performing their duties;
5. Kepala UAI dan anggota Audit Internal tidak merangkap 5. The Head of Internal Audit Unit and members of Internal
tugas dan/atau fungsi operasional perusahaan secara Audit shall not concurrently hold operational duties and/
langsung; or functions within the company;
6. Auditor Internal dalam organisasi UAI bertanggung jawab 6. Internal Auditors within the Internal Audit Unit organization
secara langsung kepada Kepala UAI; are directly accountable to the Head of the Internal Audit
Unit;
7. Fungsi UAI memiliki sumber daya yang memadai; dan 7. The Internal Audit Unit function has adequate resources; and
8. Sejalan dengan Visi dan Misi UAI, organisasi Audit Internal 8. In line with the Internal Audit Unit’s Vision and Mission, the
memiliki 4 Audit Services yaitu: Internal Audit organization has 4 Audit Services, namely:
a. Corporate Audit; a. Corporate Audit;
b. Information Technology Audit; b. Information Technology Audit;
c. Operational Network Audit; dan c. Operational Network Audit; and
d. Audit Quality Assurance & Development. d. Quality Assurance & Development Audit.
380 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 383
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Struktur organisasi UAI per 31 Desember 2025 diuraikan pada The organizational structure of the Internal Audit Unit as of
bagan berikut ini: December 31, 2025, is outlined in the following chart:
President Director
Head of Internal Audit
Audit Quality Assurance &
Development
Oprational Audit Information Technology Audit
Network Audit Corporate Audit
Pada tahun 2025, UAI didukung oleh 37 personel, yang terdiri In 2025, the Internal Audit Unit is supported by 37 personnel,
dari 1 (satu) Kepala UAI dan 36 anggota yang berperan dalam consisting of 1 (one) Head of Internal Audit Unit and 36 members
pelaksanaan kegiatan audit Perseroan. who play a role in performing the Company’s audit activities.
Pelaporan Hasil Audit
Internal Audit Report Submission
UAI melaporkan hasil pelaksanaan audit internal kepada The Internal Audit Unit reports the results of internal audits
Manajemen, Direksi, dan Dewan Komisaris. Setiap Laporan to Management, the Board of Directors, and the Board of
Hasil Audit (LHA) memuat temuan, rekomendasi, tanggapan Commissioners. Each Audit Report (LHA) contains findings,
manajemen, serta status tindak lanjut perbaikan. Ringkasan recommendations, management responses, and the status
kegiatan audit disampaikan kepada Direksi, Dewan Komisaris of follow-up improvements. A summary of audit activities is
serta Komite Audit secara berkala. submitted to the Board of Directors, Board of Commissioners,
and Audit Committee regularly.
Kualifikasi dan/atau Persyaratan Auditor Internal Qualifications and/or Requirements for Internal Auditors
Perseroan menetapkan standar dalam proses rekrutmen auditor The Company sets standards in the recruitment process
internal dengan mempertimbangkan kompetensi, keahlian, dan for internal auditors by considering relevant competencies,
pengetahuan yang relevan, serta pengalaman profesional di expertise, and knowledge, as well as professional experience
bidang Internal Audit. Ketentuan terkait persyaratan auditor in the field of Internal Audit. The provisions related to the
internal di Perseroan dijabarkan sebagai berikut: requirements for internal auditors at the Company are outlined
as follows:
1. Memiliki integritas, dan perilaku yang profesional, 1. Have integrity, professionalism, independence, honesty,
independen, jujur dan objektif dalam pelaksanaan tugasnya; and objectivity in conducting duties;
2. Memiliki pengetahuan dan pengalaman relevan mengenai 2. Have knowledge and experience on audit techniques
teknis audit dan disiplin ilmu lain yang relevan dengan and other disciplines of knowledge that are relevant to
bidang tugasnya; their duties;
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 381
Page 384
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
3. Memiliki pengetahuan tentang peraturan perundangundangan 3. Know statutory regulations in the Capital Market and other
di bidang Pasar Modal dan peraturan perundang-undangan relevant laws and regulations;
terkait lainnya;
4. Memiliki kecakapan untuk berinteraksi dan berkomunikasi 4. Have verbal and written skills to communicate effectively;
baik lisan maupun tertulis secara efektif;
5. Memahami proses bisnis dan prinsip manajemen risiko. 5. U n d e r s t a n d b u s i n e s s p r o c e s s e s a n d r i s k
management principles.
Kode Etik Auditor Internal
Internal Audit Code of Conduct
Dalam melaksanakan tugas dan tanggung jawabnya, auditor In conducting their duties and responsibilities, internal auditors
internal wajib bekerja sesuai dengan standar etika dan must work in accordance with ethical and professional standards
profesionalisme, serta berpegang pada prinsip-prinsip dasar and adhere to the basic principles set out in the Professional
yang tercantum dalam Kode Etik Profesi, yaitu sebagai berikut: Code of Conduct, namely as follows:
1. Integritas 1. Integrity
Auditor Internal harus menunjukkan loyalitas terhadap Internal auditors must demonstrate loyalty to their
organisasinya, tidak boleh secara sadar terlibat dalam kasus organization, must not knowingly engage in illegal activities,
yang melanggar hukum, dan tidak boleh menerima sesuatu and must not accept anything in any form from auditees
dalam bentuk apapun dari auditee dan pihak eksternal yang and external parties that could influence their professional
mempengaruhi pertimbangan profesionalnya. judgment.
2. Objektivitas 2. Objectivity
Auditor Internal dapat melihat segala sesuatunya yang An internal auditor has the ability to objectively and
menyangkut dengan pekerjaan audit secara obyektif dan professionally analyze any aspect of the audit project and
professional serta menghindari keberpihakan. avoid any partiality.
3. Kerahasiaan 3. Confidentiality
Auditor Internal menghargai nilai dan kepemilikan informasi Internal Auditor respects the value and ownership of any
yang mereka terima dan tidak memaparkan informasi information and does not share any information without
tersebut tanpa persetujuan yang berwenang, kecuali apabila authorized approval, except under legal or professional
diwajibkan melakukan itu berdasarkan tuntutan hukum order.
atau profesi.
4. Kompetensi 4. Competence
Auditor internal harus senantiasa menerapkan dan An internal Auditor must apply and improve the
meningkatkan pengetahuan, keahlian dan pengalaman knowledge, skills, and experience needed in Internal
yang diperlukan dalam pelaksanaan Audit Internal. Audit implementation.
Profil Kepala Unit Audit Internal
Profile of the Head of the Internal Audit Unit
Nama Rani Affiyanti Sandyarani
Name
Kewarganegaraan Warga Negara Indonesia
Citizenship Indonesian
Domisili Jakarta
Domicile
382 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 385
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Usia 46 tahun
Age 46 years old
Dasar Pengangkatan Surat Keputusan Direksi Nomor No. 002/FIFGROUP/SK-PD/I/2025
Basis for Appointment Board of Directors' Decree No. 002/FIFGROUP/SK-PD/I/2025
Riwayat Pendidikan • Sarjana Teknik Industri dari Universitas Indonesia, Depok (2001)
Education History • Magister Manajemen dari Universitas Indonesia, Depok (2006)
• Bachelor of Industrial Engineering from the University of Indonesia, Depok (2001)
• Master of Management from the University of Indonesia, Depok (2006)
Sertifikasi Profesi -
Professional Certification
Riwayat Pekerjaan Beliau memulai kariernya di Perseroan sejak tahun 2002 sebagai Internal Audit Officer, kemudian
Career History menjabat sebagai Kepala Departemen Internal Audit sebelum akhirnya menjalani peran sebagai Kepala
Unit Audit Internal (UAI) Perseroan pada tahun 2025 hingga saat ini.
She began her career at the Company in 2002 as an Internal Audit Officer, then served as Head of the
Internal Audit Department before finally taking on the role of Head of the Company's Internal Audit Unit
(UAI) in 2025 to the present.
Rangkap Jabatan Tidak memiliki rangkap jabatan baik di internal maupun eksternal Perseroan
Concurrent Positions Does not hold any concurrent positions, either internally or externally within the Company.
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Komisaris, Direksi, dan pemegang saham.
Affiliated Relationship Has no affiliations with members of the Board of Commissioners, Board of Directors, or shareholders.
Pengangkatan Ibu Rani Affiyanti Sandyarani sebagai Kepala The appointment of Mrs. Rani Affiyanti Sandyarani as Head
UAI Perseroan telah dilaporkan ke OJK melalui Surat of the Company’s UAI has been reported to the OJK through
Keputusan Direksi No. 002/FIFGROUP/SK-PD/I/2025 tanggal Board of Directors Decree No. 002/FIFGROUP/SK-PD/I/2025
01 Februari 2025. dated February 1, 2025.
Pihak yang Mengangkat dan Memberhentikan Kepala Unit Audit Internal
Appointment and Dismissal of Head of Internal Audit Unit
Kepala UAI diangkat dan diberhentikan oleh Presiden Direktur The Head of the Internal Audit Unit is appointed and dismissed
setelah memperoleh persetujuan dari Dewan Komisaris dengan by the President Director after obtaining approval from the Board
mempertimbangkan rekomendasi Komite Audit, serta wajib of Commissioners, taking into account the recommendations of
dilaporkan kepada OJK sesuai ketentuan yang berlaku. the Audit Committee, and must report to the OJK in accordance
with applicable regulations.
Presiden Direktur dapat memberhentikan Kepala UAI apabila The President Director may dismiss the Head of the Internal Audit
yang bersangkutan tidak memenuhi persyaratan untuk Unit if the person concerned does not meet the requirements
memimpin fungsi audit internal sebagaimana diatur dalam to lead the internal audit function as stipulated in the applicable
peraturan yang berlaku dan/atau dinilai gagal maupun tidak regulations and/or is deemed to have failed or is incompetent
cakap dalam melaksanakan tugas dan tanggung jawabnya. in carrying out their duties and responsibilities. The dismissal
Keputusan pemberhentian tersebut dilakukan setelah decision is made after obtaining approval from the Board of
mendapatkan persetujuan dari Dewan Komisaris dengan Commissioners, taking into account the recommendations of
memperhatikan rekomendasi Komite Audit. the Audit Committee.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 383
Page 386
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Sertifikasi Profesi Audit Internal
Internal Audit Professional Certification
UAI berkomitmen untuk terus meningkatkan kompetensi dan UAI is committed to continuously improving the competence
memperkuat kapabilitas profesional para auditor internal melalui and strengthening the professional capabilities of internal
berbagai program pengembangan kompetensi termasuk auditors through various competency development programs,
partisipasi dalam program sertifikasi di tingkat nasional maupun including participation in certification programs at the national
internasional. Konsistensi ini mencerminkan komitmen UAI and international levels. This consistency reflects the Internal
untuk menjaga profesionalisme serta perannya sebagai fungsi Audit Unit’s commitment to maintaining professionalism and
pengawasan yang independen dan objektif. its role as an independent and objective supervisory function.
Daftar sertifikasi yang telah diperoleh personel UAI sampai The list of certifications obtained by the Internal Audit Unit
dengan akhir tahun 2025 adalah sebagai berikut: personnel as of the end of 2025 is as follows:
Jenis Sertifikasi Jumlah Auditor Internal
Type of Certification Number of Internal Auditors
Indonesia Internal Audit Practitioner (IIAP) 1
ISO 27001:2013 1
ISO 37001:2016 2
ISO 27001:2022 2
Qualified Internal Auditor (QIA) 1 1
ISO 37001:2025 3
Independensi dan Objektivitas Auditor Internal
Independence and Objectivity of Internal Auditors
UAI memastikan seluruh auditor internal mematuhi prinsip- The Internal Audit Unit ensures that all internal auditors
prinsip independensi, objektivitas, dan integritas dalam setiap adhere to the principles of independence, objectivity, and
pelaksanaan tugasnya. Setiap auditor internal menandatangani integrity in the performance of their duties. Each internal
Pakta Integritas sebagai bentuk komitmen untuk menjalankan auditor signs an Integrity Pact as a form of commitment to
fungsi audit secara bebas dari intervensi, benturan kepentingan, carry out audit functions free from intervention, conflicts of
maupun tekanan dari pihak mana pun. Dengan demikian, interest, or pressure from any party. Thus, the entire process of
seluruh proses perencanaan, pelaksanaan, hingga pelaporan planning, implementation, and reporting of audits is performed
audit dilakukan secara mandiri sesuai dengan kode etik profesi independently in accordance with the professional code of
dan ketentuan peraturan yang berlaku. conduct and applicable regulations.
Rapat Unit Audit Internal
Internal Audit Unit Meetings
Dalam rangka memastikan efektivitas pelaksanaan fungsi audit, In terms of the effectiveness of audit functions, the Internal
UAI secara rutin mengadakan rapat koordinasi dengan Direksi Audit Unit regularly holds coordination meetings with the Board
dan Komite Audit. Sepanjang tahun 2025, UAI telah melakukan of Directors and the Audit Committee. Throughout 2025, the
pertemuan bulanan dengan Presiden Direktur, 8 (delapan) Internal Audit Unit has held monthly meetings with the President
kali rapat dengan Komite Audit, serta 2 (dua) kali pertemuan Director, 8 (eight) meetings with the Audit Committee, and 2
dengan Dewan Komisaris. (two) meetings with the Board of Commissioners.
384 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 387
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Pelatihan dan/atau Peningkatan Kompetensi Unit Audit Internal Tahun 2025
Training and/or Competency Development of the Internal Audit Unit in 2025
UAI secara aktif berpartisipasi dalam berbagai program The Internal Audit Unit actively participates in various education
pendidikan dan pelatihan yang relevan dengan profesi audit and training programs relevant to the internal audit profession
internal untuk meningkatkan wawasan serta memperdalam to increase insight and improve internal auditors’ understanding
pemahaman auditor internal terhadap perkembangan best of developments in best practices and audit quality standards
practice dan standar mutu audit di industri multifinance. in the multifinance industry.
Sepanjang tahun 2025, auditor internal Perseroan telah Throughout 2025, the Company’s internal auditors have
mengikuti sejumlah pelatihan, seminar, dan workshop participated in several training sessions, seminars, and
sebagaimana tercantum berikut: workshops as listed below:
Jenis Pelatihan Peserta Tanggal Pelaksanaan Penyelenggara
Type of Training Participants Date Implementation Organizer
Astra Jardines Joint Workshop (AAJW) 2 26 – 29 Mei 2025 Group Audit and Risk Advisory (GANRA) –
May 26–29, 2025 PT Astra International Tbk
DMAIC Black Belt 1 12, 13, 19 & 22 Agustus 2025 Productivity & Quality Management (PQM)
August 12, 13, 19 & 22, 2025 Consultants
HC Line Management 1 20 – 21 November 2025 PT Federal International Finance
November 20–21, 2025
Astra Financial Audit Forum 3 20 Oktober 2025 PT Sedaya Multi Investama
October 20, 2025
Lead Forum I 3 22 April 2025 Group Audit and Risk Advisory (GANRA) –
April 22, 2025 PT Astra International Tbk
Lead Forum II 4 18 November 2025 Group Audit and Risk Advisory (GANRA) –
November 18, 2025 PT Astra International Tbk
Audit Forensik 1 28 – 30 April 2025 Lembaga Pengembangan Fraud Auditing
Forensic Audit April 28–30, 2025 Fraud Auditing Development Agency
Global Internal Audit Standards 1 12 Juni 2025 Group Audit and Risk Advisory (GANRA) –
June 12, 2025 PT Astra International Tbk
IT Audit Gathering 1 20 Juni 2025 Group Audit and Risk Advisory (GANRA) –
June 20, 2025 PT Astra International Tbk
Effective Leadership 1 18 – 21 November 2025 Pusat Pengembangan Management
November 18–21, 2025 Management Development Center
Inovasi Asuransi untuk Keamanan Siber 1 08 Juli 2025 PT Asuransi Asei Indonesia
Insurance Innovation for Cybersecurity July 8, 2025
Implementasi Internal Control Over 1 07 – 08 Mei 2025 Institute of Internal Auditors (IIA)
Financial Reporting (ICOFR) May 7–8, 2025
Implementation of Internal Control Over
Financial Reporting (ICOFR)
Astra Basic Management Development 3 25 – 29 Agustus 2025 Astra Management Development Institute
(ABMP) 08 – 12 September 2025 (AMDI) – PT Astra International Tbk
22 – 26 September 2025
August 25–29, 2025
September 8–12, 2025
September 22–26, 2025
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 385
Page 388
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Jenis Pelatihan Peserta Tanggal Pelaksanaan Penyelenggara
Type of Training Participants Date Implementation Organizer
Basic Legal 1 18 Februari 2025 Group Audit and Risk Advisory (GANRA) –
February 18, 2025 PT Astra International Tbk
Basic Finance, Accounting, and Tax 3 03 – 06 Maret 2025 Group Audit and Risk Advisory (GANRA) –
March 3–6, 2025 PT Astra International Tbk
Risk Assessment Technique 2 07 & 10 Maret 2025 Group Audit and Risk Advisory (GANRA) –
March 7 & 10, 2025 PT Astra International Tbk
Prevention, Detection, and Investigation 2 11 – 12 Maret 2025 Group Audit and Risk Advisory (GANRA) –
for Operational Units March 11–12, 2025 PT Astra International Tbk
IT Auditing & Cybersecurity 1 20 Maret 2025 Group Audit and Risk Advisory (GANRA) –
March 20, 2025 PT Astra International Tbk
Personal Data Protection 2 09 – 10 April 2025 Group Audit and Risk Advisory (GANRA) –
April 9–10, 2025 PT Astra International Tbk
Environmental, Social, and Governance 3 07 – 08 Juli 2025 Group Audit and Risk Advisory (GANRA) –
Audit July 7–8, 2025 PT Astra International Tbk
Artificial Intelligence (AI), Digital Tools, 1 29 – 30 September 2025 Group Audit and Risk Advisory (GANRA) –
and Ethics in AI for IARM September 29–30, 2025 PT Astra International Tbk
Governance, Risk, and Compliance 3 30 – 31 Oktober 2025 Group Audit and Risk Advisory (GANRA) –
October 30–31, 2025 PT Astra International Tbk
Business Process Mapping 5 03 November 2025 Group Audit and Risk Advisory (GANRA) –
November 3, 2025 PT Astra International Tbk
Enterprise Risk Management 2 17 – 18 November 2025 Group Audit and Risk Advisory (GANRA) –
November 17–18, 2025 PT Astra International Tbk
Professional Skepticism & Ethics 3 02 Desember 2025 Group Audit and Risk Advisory (GANRA) –
December 2, 2025 PT Astra International Tbk
Commercial Law 7 03 Desember 2025 Group Audit and Risk Advisory (GANRA) –
December 3, 2025 PT Astra International Tbk
Laporan Realisasi Pelaksanaan Audit dan Konsultasi Satuan Internal Audit Tahun 2025
Report on the Implementation of Internal Audit and Internal Audit Unit Consultation
for the Year 2025
Sepanjang tahun 2025, UAI telah mengimplementasikan Throughout 2025, the Internal Audit Unit (UAI) has implemented
sebanyak 100% dari penugasan audit yang direncanakan 100% of the audit assignments planned at the beginning of the
pada awal tahun. Seluruh hasil audit dan kegiatan konsultasi year. All audit results and consulting activities were presented
disampaikan dalam bentuk LHA yang dilaporkan kepada in the form of an Audit Implementation Report (LHA) submitted
Presiden Direktur, Dewan Komisaris, Komite Audit, serta to the President Director, Board of Commissioners, Audit
pihak-pihak terkait. Committee, and related parties.
386 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 389
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Audit Eksternal
External Audit
Mekanisme Penunjukan Kantor Akuntan Publik (KAP)
Public Accounting Firm (KAP) Appointment Mechanism
Penunjukan Kantor Akuntan Publik (KAP) oleh Perseroan The appointment of a Public Accounting Firm (KAP) by the
dilaksanakan dengan mengacu pada ketentuan POJK No. 9 Company is conducted with reference to the provisions of
Tahun 2023 tentang Penggunaan Jasa Akuntan Publik dan POJK No. 9 of 2023 concerning the Use of Public Accountant
Kantor Akuntan Publik dalam Kegiatan Jasa Keuangan. Services and Public Accounting Firms in Financial Services
Berdasarkan ketentuan tersebut, KAP yang akan melakukan Activities. Based on these provisions, the KAP that will audit the
audit terhadap laporan keuangan tahunan Perseroan harus Company’s annual financial statements must obtain the approval
memperoleh persetujuan Rapat Umum Pemegang Saham of the General Meeting of Shareholders (GMS) by considering
(RUPS) dengan mempertimbangkan rekomendasi Dewan the recommendations of the Board of Commissioners compiled
Komisaris yang disusun berdasarkan hasil evaluasi Komite Audit. based on the results of the Audit Committee’s evaluation.
Dalam proses seleksi, Komite Audit melakukan evaluasi terhadap In the selection process, the Audit Committee evaluates
calon KAP dan Akuntan Publik dengan mempertimbangkan prospective Public Accounting Firms and Public Accountants
berbagai aspek, seperti independensi, kompetensi, by considering various aspects, such as independence,
pengalaman, reputasi, serta kepatuhan terhadap ketentuan competence, experience, reputation, and compliance with
rotasi KAP yang berlaku. Selain itu, Komite Audit juga bertugas applicable Public Accounting Firm rotation provisions.
memberikan rekomendasi tertulis kepada Dewan Komisaris The Audit Committee is also tasked with providing written
terkait penunjukan maupun penggantian KAP, termasuk menilai recommendations to the Board of Commissioners regarding
kinerja KAP yang telah ditunjuk sebelumnya. Evaluasi tersebut the appointment or replacement of Public Accounting Firms,
mencakup kualitas hasil audit, ruang lingkup jasa, kewajaran including assessing the performance of previously appointed
honorarium, serta kecukupan sumber daya yang dimiliki untuk Public Accounting Firms. The evaluation covers the quality of
menjamin pelaksanaan audit secara efektif dan profesional. audit results, scope of services, reasonableness of honoraria/
bonuses, and adequacy of resources to ensure effective and
professional audit implementation.
Selanjutnya, Dewan Komisaris menelaah rekomendasi Komite Furthermore, the Board of Commissioners reviews the
Audit dan menyampaikannya kepada Direksi untuk diajukan Audit Committee’s recommendations and submits them
dalam RUPS. Dewan Komisaris memastikan bahwa seluruh to the Board of Directors to be presented at the GMS. The
proses penunjukan KAP dilakukan secara objektif, independen, Board of Commissioners confirms that the entire process of
dan sesuai dengan ketentuan peraturan perundang-undangan, appointing the Public Accounting Firm is carried out objectively,
termasuk regulasi yang dikeluarkan oleh OJK. independently, and in accordance with the provisions of laws
and regulations, including regulations issued by the FSA.
Pelaksanaan audit eksternal oleh KAP bertujuan untuk The external audit conducted by the Public Accounting Firm
memberikan keyakinan bahwa laporan keuangan Perseroan aims to provide assurance that the Company’s financial
telah disusun sesuai dengan Standar Akuntansi Keuangan (SAK) statements have been prepared in accordance with the
yang berlaku di Indonesia. Auditor eksternal bertanggung jawab Financial Accounting Standards (SAK) applicable in Indonesia.
menyampaikan opini mengenai kewajaran penyajian laporan The external auditor is responsible for expressing an opinion
keuangan dalam semua hal yang material, mencakup posisi on the fairness of the presentation of the financial statements in
keuangan, hasil usaha, dan arus kas Perseroan. Sementara all material respects, covering the Company’s financial position,
itu, Manajemen Perseroan tetap memegang tanggung jawab results of operations, and cash flows. Meanwhile, the Company’s
penuh atas penyusunan laporan keuangan serta memastikan Management remains fully responsible for the preparation
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 387
Page 390
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
kepatuhan terhadap SAK sebagaimana ditetapkan oleh Ikatan of financial statements and ensuring compliance with SAK
Akuntan Indonesia (IAI) dan OJK. as stipulated by the Indonesian Institute of Accountants (IAI)
and FSA.
Komunikasi Komite Audit dan Auditor Eksternal
Communication between the Audit Committee and External Auditors
Selama pelaksanaan audit eksternal berlangsung, Komite During the external audit, the Audit Committee actively
Audit aktif melakukan koordinasi dengan Akuntan Publik serta coordinates with the Public Accountant and performs a
menjalankan peran pengawasan untuk memastikan kegiatan supervisory role allowing the audit activities to be in accordance
audit sudah dilaksanakan sesuai Standar Profesional Akuntan with the Public Accountant Professional Standards (SPAP) and
Publik (SPAP) dan ruang lingkup yang telah disepakati, sehingga the agreed scope, so that the audit process can be completed
proses audit dapat diselesaikan tepat waktu. Perseroan on time. The Company supports this process by providing
mendukung proses ini dengan memberikan akses memadai adequate access to external auditors to relevant documents,
kepada auditor eksternal terhadap dokumen, catatan, dan records, and information.
informasi yang relevan.
Dalam rangka pelaksanaan fungsi monitoring, Komite Audit To perform its monitoring function, the Audit Committee
secara berkala melakukan diskusi dengan auditor eksternal regularly discusses key findings and significant issues with
mengenai temuan-temuan utama dan isu signifikan. Inisiatif ini the external auditors. This initiative is done to minimize
dilakukan untuk meminimalisir potensi risiko serta memastikan potential risks and ensure that the corrective measures taken
bahwa langkah-langkah perbaikan yang dilakukan Manajemen by Management are in line with the Company’s internal policies
selaras dengan kebijakan internal Perseroan dan ketentuan and applicable regulations.
peraturan yang berlaku.
Seluruh temuan yang diperoleh dari audit eksternal disampaikan All findings obtained from external audits are conveyed through
melalui management letter kepada Direksi, dan tindak lanjut a management letter to the Board of Directors, and follow-up on
atas rekomendasi tersebut dibahas bersama Komite Audit untuk these recommendations is discussed with the Audit Committee
memastikan penerapan yang tepat dan efektif. to ensure proper and effective implementation.
Daftar Kantor Akuntan Publik dan Akuntan Publik Selama Lima Tahun Terakhir
List of Public Accounting Firms and Public Accountants for the Past Five Years
Berdasarkan keputusan RUPS Tahunan tanggal 21 April Based on the decision of the Annual GMS on April 21, 2025, the
2025, para pemegang saham menyetujui penunjukan KAP shareholders approved the appointment of Public Accounting
Rintis, Jumadi, Rianto & Rekan (anggota jaringan global Firm Rintis, Jumadi, Rianto & Partners (a member of the
PricewaterhouseCoopers) sebagai auditor eksternal Perseroan PricewaterhouseCoopers global network) as the Company’s
untuk melakukan pemeriksaan atas Laporan Keuangan Tahunan external auditor to audit the Annual Financial Statements ending
yang berakhir pada 31 Desember 2025. on December 31, 2025.
Berikut adalah daftar Auditor Eksternal Perseroan selama 5 The following is the list of the Company’s External Auditors for
(lima) tahun terakhir: the past five (5) years:
388 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 391
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Ruang
Lingkup Jasa Jasa Non-Audit
Tahun Nama Akuntan
Nama Kantor Akuntan Publik Audit yang yang Diberikan
Buku Publik Opini Audit Biaya
Name of Diberikan Non-Audit
Fiscal Name of Public Audit Opinion Fees
Public Accounting Firm Scope of Services
Year Accountant
Audit Services Provided
Provided
2025 Rintis, Jumadi, Rianto & Hendra Setiadi, Jasa Audit Wajar dalam Ada Rp2.709.832.481
Rekan (firma anggota jaringan CPA Laporan semua hal Yes
global PwC) Keuangan yang material
Rintis, Jumadi, Rianto & Tahunan Fair in all
Partners (a member firm of the Annual material
PwC global network) Financial respects
Statement
Audit Services
2024 Rintis, Jumadi, Rianto & Rekan* Drs. M. Jusuf Jasa Audit Wajar dalam Ada Rp2.319.933.805
(anggota PwC Global) Wibisana, M.Ec., Laporan semua hal Yes
Rintis, Jumadi, Rianto CPA Keuangan yang material
& Partners* (member of Tahunan Fair in
PwC Global) Annual all material
Financial respects
Statement
Audit Services
2023 Tanudiredja, Wibisana, Rintis & Drs. M. Jusuf Jasa Audit Wajar dalam Ada Rp2.127.386.083
Rekan (anggota PwC Global) Wibisana, M.Ec., Laporan semua hal Yes
Tanudiredja, Wibisana, CPA Keuangan yang material
Rintis & Partners (member of Tahunan Fair in all
PwC Global) Annual material
Financial respects
Statement
Audit Services
2022 Tanudiredja, Wibisana, Rintis & Lucy Luciana Jasa Audit Wajar dalam Tidak Ada Rp2.150.727.725
Rekan (anggota PwC Global) Suhenda, S.E. Laporan semua hal No
Tanudiredja, Wibisana, Ak., CPA Keuangan yang material
Rintis & Partners (member of Tahunan Fair in all
PwC Global) Annual material
Financial respects
Statement
Audit Services
2021 Tanudiredja, Wibisana, Rintis & Lucy Luciana Jasa Audit Wajar dalam Tidak Ada Rp1.896.555.000
Rekan (anggota PwC Global) Suhenda, S.E. Laporan semua hal No
Tanudiredja, Wibisana, Ak., CPA Keuangan yang material
Rintis & Partners (member of Tahunan Fair in all
PwC Global) Annual material
Financial respects
Statement
Audit Services
* Per 27 Mei 2024 KAP Tanudiredja, Wibisana, Rintis & Rekan mengalami perubahan nama menjadi Rintis, Jumadi, Rianto & Rekan.
* As of May 27, 2024, KAP Tanudiredja, Wibisana, Rintis & Partners changed its name to Rintis, Jumadi, Rianto & Partners.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 389
Page 392
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Sistem Pengendalian Internal (SPI)
Internal Control System (SPI)
Perseroan secara konsisten menerapkan Sistem Pengendalian The Company consistently implements an Internal Control
Internal (SPI) sebagai mekanisme pengawasan yang berjalan System (SPI) as a continuous monitoring mechanism involving
secara berkesinambungan dengan melibatkan seluruh unsur all elements of the organization, from the Board of Directors and
organisasi, mulai dari jajaran Direksi dan Dewan Komisaris Board of Commissioners to all employees at every operational
hingga seluruh karyawan di setiap jenjang operasional. Untuk level. To have reliability and effectiveness of internal control, the
menjamin keandalan dan efektivitas pengendalian internal, SPI Internal Control System is designed comprehensively, taking
dirancang secara komprehensif, dengan mempertimbangkan into account the scale, characteristics, and complexity of the
skala bisnis, karakteristik, serta kompleksitas usaha Perseroan Company’s business in the field of financing.
di bidang pembiayaan.
Implementasi SPI di Perseroan tidak terbatas pada lingkup The implementation of the Internal Control System in the
kantor pusat semata, tetapi juga terintegrasi hingga ke seluruh Company is not limited to the head office, but is also integrated
jaringan cabang, termasuk diterapkan pada setiap proses bisnis. throughout the entire branch network, including its application
Hal ini memungkinkan Manajemen memperoleh informasi in every business process. This allows Management to obtain
yang akurat dan terintegrasi terkait penyimpangan atau accurate and integrated information regarding irregularities
permasalahan yang terjadi di lapangan. Dengan demikian, or problems that occur. Thus, the relevant work units and
unit kerja terkait serta UAI dapat segera mengambil langkah Internal Audit Unit can immediately take corrective measures
korektif untuk memitigasi risiko yang dapat memengaruhi to mitigate risks that could affect the Company’s objectives
tujuan dan keberlangsungan usaha Perseroan. and business continuity.
Seiring dengan perkembangan praktik terbaik pengendalian In line with the development of best practices in internal
internal, Perseroan terus menyempurnakan implementasi SPI di control, the Company continues to improve the implementation
seluruh tingkatan fungsional, sehingga memberikan keyakinan of SPI at all functional levels, thereby providing assurance
kepada para pemangku kepentingan bahwa seluruh sumber to stakeholders that all resources are managed optimally
daya dikelola secara optimal untuk mendukung pencapaian to support the achievement of the company’s objectives.
tujuan perusahaan. Penguatan pengendalian internal juga Strengthening internal control also helps Management improve
membantu Manajemen meningkatkan efektivitas dan efisiensi operational effectiveness and efficiency, maintain the reliability
operasional, menjaga keandalan pelaporan keuangan, of financial reporting, secure assets, and ensure compliance
mengamankan aset, dan memastikan kepatuhan terhadap with applicable regulations.
peraturan yang berlaku.
Kesesuaian Sistem Pengendalian Internal dengan COSO Internal Control Framework
Compliance of the Internal Control System with the COSO Internal Control Framework
Kerangka Sistem Pengendalian Internal Perseroan The Company’s Internal Control System framework was
dikembangkan sesuai dengan regulasi yang berlaku di Indonesia developed in accordance with applicable regulations in
sekaligus mengacu pada standar internasional, yaitu COSO Indonesia while also referring to international standards, namely
(Committee of Sponsoring Organizations of the Treadway COSO (Committee of Sponsoring Organizations of the Treadway
Commission) – Internal Control Integrated Framework. Commission) – Internal Control Integrated Framework.
Dalam rangka mengevaluasi efektivitas penerapan SPI, In order to evaluate the effectiveness of the implementation
Perseroan menggunakan 5 (lima) komponen utama sesuai of the SPI, the Company uses 5 (five) main components in
standar COSO yang menjadi parameter untuk memastikan accordance with COSO standards, which are parameters
pengendalian internal berjalan secara menyeluruh dan to ensure that internal control works comprehensively and
390 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 393
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
efektif. Kerangka SPI ini juga ditinjau secara berkala untuk effectively. This SPI framework is also reviewed periodically
menyesuaikan dengan perkembangan bisnis, risiko yang to adjust to business developments, emerging risks, and
muncul, serta praktik terbaik internasional, sehingga selalu international best practices, so that it is always relevant and can
relevan dan dapat mendukung pencapaian tujuan Perseroan support the Company’s optimal achievement of its objectives.
secara optimal.
Dalam penerapannya, Perseroan menyesuaikan lima komponen In its implementation, the Company adapts the five main
utama COSO dengan karakteristik operasional dan kompleksitas components of COSO to the operational characteristics and
bisnis pembiayaan, sehingga masing-masing komponen complexity of the financing business, so that each component
dapat dijalankan secara efektif, saling terintegrasi, dan can be implemented effectively, integrated with one another,
secara menyeluruh mendukung sistem pengendalian internal and comprehensively support the Company’s internal control
Perseroan. Penjelasan lebih rinci mengenai implementasi setiap system. A more detailed explanation of the implementation of
komponen adalah sebagai berikut: each component is as follows:
1. Lingkungan Pengendalian 1. Control Environment
Komponen ini mencakup nilai etis dan kompetensi Dewan This component covers the ethical values and competencies
Komisaris, Direksi, serta seluruh karyawan, filosofi dan gaya of the Board of Commissioners, Board of Directors, and
kepemimpinan Manajemen dalam menjunjung integritas, all employees, the philosophy and leadership style
serta pengorganisasian dan pengembangan SDM. Dewan of Management in upholding integrity, as well as the
Komisaris berperan aktif dalam mengawasi pelaksanaan organization and development of human capital. The Board
pengendalian internal oleh UAI dan auditor eksternal, of Commissioners plays an active role in supervising the
serta memastikan tindak lanjut perbaikan atas temuan dan implementation of internal control by Internal Audit Unit
permasalahan Perseroan dilakukan secara tepat dan efektif. and external auditors, as well as ensuring that follow-up
actions on the Company’s findings and issues are conducted
appropriately and effectively.
2. Manajemen Risiko 2. Risk Management
Komponen ini meliputi serangkaian proses mulai dari This component includes a series of processes ranging from
identifikasi, penilaian, analisis, evaluasi, hingga penanganan, identification, assessment, analysis, evaluation, to handling,
pelaporan, pengawasan, serta penyampaian informasi reporting, monitoring, and dissemination of information
terkait risiko. Pelaksanaan manajemen risiko ini bertujuan related to risk. The implementation of risk management
memberikan keyakinan bahwa seluruh risiko utama yang aims to provide assurance that all major risks affecting the
berpengaruh terhadap bisnis dan operasional Perseroan Company’s business and operations have been managed
telah dikelola secara efektif sesuai dengan batasan dan effectively in accordance with the risk appetite and risk
toleransi risiko (risk appetite and risk tolerance) yang telah tolerance set by Management.
ditetapkan oleh Manajemen.
3. Aktivitas Pengendalian 3. Control Activities
Komponen ini mencakup pengembangan kebijakan dan This component includes the development of policies
prosedur sebagai implementasi pengendalian internal and procedures as an implementation of internal controls
untuk mendukung efektivitas manajemen risiko dan tata to support the effectiveness of the Company’s risk
kelola Perseroan dalam mencapai sasaran yang ditetapkan management and governance in achieving the objectives
Manajemen. Aktivitas ini diterapkan di seluruh tingkatan set by Management. These activities are applied at all levels
organisasi dan meliputi kewenangan, otorisasi, verifikasi of the organization and include authority, authorization,
dan rekonsiliasi, penilaian kinerja, pembagian tugas, serta verification and reconciliation, performance assessment,
pengamanan aset Perseroan. division of duties, and security of the Company’s assets.
4. Sistem Informasi dan Komunikasi 4. Information and Communication Systems
Komponen ini mencakup upaya Perseroan dalam This component includes the Company’s efforts to establish
membangun jalur komunikasi yang efektif sehingga effective communication channels that enable the rapid
memungkinkan distribusi infor masi secara cepat dan and accurate distribution of information to support the
akurat untuk mendukung pemahaman dan pelaksanaan understanding and implementation of internal controls. This
pengendalian internal. Sistem ini melibatkan Dewan system involves the Board of Commissioners, Management,
Komisaris, Manajemen, dan seluruh karyawan di unit terkait, and all employees in the relevant units, so that processes
sehingga proses dan tanggung jawab dapat dijalankan and responsibilities can be carried out optimally.
secara optimal.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 391
Page 394
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
5. Monitoring 5. Monitoring
Komponen ini mencakup penilaian terhadap kualitas Sistem This component includes an assessment of the quality of
Pengendalian Internal (SPI) di seluruh aktivitas Perseroan, the Internal Control System (SPI) in all of the Company’s
termasuk pengawasan independen oleh UAI, sehingga activities, including independent supervision by the Internal
pemantauan dapat dilakukan secara efektif dan efisien. Audit Unit so that monitoring was done effectively and
Temuan terkait kualitas atau ketidakefektifan pengendalian efficiently. Findings related to the quality or ineffectiveness
internal dilaporkan secara berjenjang kepada Direksi dan of internal controls are reported in stages to the Board of
Dewan Komisaris, dengan tembusan kepada Komite Audit. Directors and Board of Commissioners, with copies sent
to the Audit Committee.
Dalam rangka memastikan efektivitas SPI yang mengacu pada To make sure the effectiveness of the ICS in accordance with
framework COSO, Perseroan menitikberatkan perhatian pada the COSO framework, the Company focuses on the following
beberapa aspek utama berikut: key aspects:
1. Perseroan melaksanakan sistem pengendalian internal 1. The Company implements an effective internal control
secara efektif dalam penerapan Manajemen Risiko system in the application of the Company’s Risk Management
Perseroan dengan mengacu pada kebijakan dan prosedur by referring to established policies and procedures;
yang telah ditetapkan;
2. Sistem pengendalian internal dalam penerapan Manajemen 2. The internal control system in the implementation of Risk
Risiko paling sedikit mencakup: Management shall at least include:
a. Kesesuaian antara sistem pengendalian internal dengan a. The alignment of the internal control system with
jenis dan tingkat risiko yang melekat pada kegiatan the type and level of risk inherent in the Company’s
usaha Perseroan; business activities;
b. Penetapan wewenang dan tanggung jawab untuk b. The establishment of authority and responsibility for
pemantauan kepatuhan kebijakan, prosedur, dan monitoring compliance with policies, procedures, and
limit risiko; risk limits;
c. Penetapan jalur pelaporan dan pemisahan fungsi yang c. Establishment of reporting lines and clear separation
jelas dari satuan kerja operasional kepada kerja yang of functions from operational work units to those
melaksanakan fungsi pengendalian internal; performing internal control functions;
d. Struktur organisasi yang menggambarkan secara jelas d. An organizational structure that clearly describes
tugas dan tanggung jawab masing-masing satuan kerja the tasks and responsibilities of each work unit and
dan individu; individual;
e. Pelaporan keuangan dan kegiatan operasional yang e. Accurate and timely financial and operational reporting;
akurat dan tepat waktu;
f. Kecukupan prosedur untuk memastikan kepatuhan f. Adequate procedures to ensure the Company’s
Perseroan terhadap ketentuan dan perundangundangan compliance with applicable regulations and legislation;
yang berlaku;
g. Kaji ulang yang efektif, independen, dan objektif g. Effective, independent, and objective review of the
terhadap kebijakan, kerangka dan prosedur operasional Company’s policies, frameworks, and operational
Perseroan; procedures;
h. Pengujian dan kaji ulang yang memadai terhadap sistem h. Adequate testing and review of the management
informasi manajemen; information system;
i. Dokumentasi secara lengkap dan memadai terhadap i. Complete and adequate documentation of the
cakupan, prosedur operasional, temuan audit, serta scope, operational procedures, audit findings, and
tanggapan pengurus Perseroan berdasarkan hasil audit; the Company’s management response based on the
audit results;
j. Verifikasi dan kaji ulang secara berkala dan j. Regular and continuous verification and review of the
berkesinambungan terhadap penanganan kelemahan handling of material weaknesses in the Company and
Perseroan yang bersifat material dan tindakan the actions taken by the Company’s management to
pengurus Perseroan untuk memperbaiki penyimpangan correct any irregularities.
yang terjadi.
392 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 395
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Aktivitas pengkajian ulang terhadap Sistem Pengendalian The review of the Company’s Internal Control System is
Internal Perseroan dilakukan oleh pihak independen dan conducted by an independent party and includes:
mencakup, antara lain, hal-hal berikut:
1. Keandalan kerangka Manajemen Risiko, yang mencakup 1. The reliability of the Risk Management framework, which
kebijakan, struktur organisasi, alokasi sumber daya, desain includes policies, organizational structure, resource
proses Manajemen Risiko, sistem informasi, dan pelaporan allocation, risk management process design, information
Risiko Perseroan; systems, and the Company’s risk reporting;
2. Penerapan Manajemen Risiko oleh satuan kerja bisnis 2. The implementation of Risk Management by the Company’s
Perseroan/aktivitas pendukung, termasuk kaji ulang business units/supporting activities, including a review of
terhadap pelaksanaan pemantauan oleh satuan kerja yang the monitoring by the units performing Risk Management
melakukan fungsi Manajemen Risiko. functions.
Pengendalian Keuangan
Financial Control
Perseroan memiliki komitmen untuk menyajikan informasi The Company is committed to presenting financial information
keuangan yang sesuai dengan regulasi yang berlaku kepada that complies with applicable regulations to stakeholders. As
para pemangku kepentingan. Untuk itu, Perseroan senantiasa a result, the Company always ensures that there are internal
memastikan bahwa terdapat pengendalian internal terhadap controls over financial management activities.
aktivitas pengelolaan keuangan.
Pengendalian Operasional
Operational Control
Perseroan menerapkan pengendalian internal pada aspek The Company implements internal controls over operations
operasional untuk memastikan seluruh aktivitas bisnis, baik to manage all business activities, both at the head office
di kantor pusat maupun cabang, dijalankan sesuai dengan and branches, are carried out in accordance with internal
kebijakan dan prosedur internal serta mematuhi peraturan dan policies and procedures and comply with applicable rules and
regulasi yang berlaku. Kebijakan dan prosedur operasional regulations. Operational policies and procedures are updated
secara berkala diperbarui agar selalu mencerminkan praktik regularly to reflect current and effective business practices.
bisnis yang aktual dan efektif.
Selain menjaga kepatuhan, pengendalian operasional juga Besides maintaining compliance, operational controls also cover
mencakup manajemen risiko terkait peluncuran produk dan risk management related to the launch of new products and
layanan baru, dengan memastikan setiap potensi risiko telah services, ensuring that every potential risk has been identified,
diidentifikasi, dinilai, dan ditetapkan rencana mitigasinya untuk assessed, and a mitigation plan has been established to
meminimalkan dampak negatif bagi Perseroan maupun debitur. minimize the negative impact on the Company and its debtors.
Untuk mendukung kelangsungan operasional, Perseroan juga To support operational continuity, the Company also implements
mengimplementasikan Business Continuity Plan (BCP), yang a Business Continuity Plan (BCP), which serves as the foundation
menjadi landasan dalam menjaga stabilitas dan keamanan for maintaining the stability and security of operational activities,
kegiatan operasional, sehingga Perseroan dapat tetap so that the Company can continue to operate its business in a
menjalankan bisnis secara sehat dan efisien, bahkan dalam healthy and efficient manner, even during disruptions or crises.
kondisi gangguan atau krisis.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 393
Page 396
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Kepatuhan terhadap Perundang-Undangan
Compliance with Laws and Regulations
Dalam rangka mengurangi risiko hukum dan risiko kepatuhan, In order to reduce legal and compliance risks, the Company
Perseroan secara proaktif mengikuti perkembangan terkini proactively follows the latest developments in legislation,
atas peraturan perundang-undangan, khususnya regulasi particularly regulations relevant to the Company’s financing
yang relevan dengan kegiatan usaha Perseroan di bidang activities. The Company ensures that all policies, procedures,
pembiayaan. Perseroan memastikan seluruh kebijakan, and operational activities are in line with applicable regulations,
prosedur, dan aktivitas operasional telah diselaraskan dengan including regulations from the Financial Services Authority and
ketentuan yang berlaku, termasuk peraturan Otoritas Jasa other relevant laws and regulations.
Keuangan dan peraturan perundang-undangan terkait lainnya.
Evaluasi atas Efektivitas Pengawasan dan Pengendalian Internal Tahun 2025
Evaluation of the Effectiveness of Internal Supervision and Control in 2025
Sepanjang tahun 2025, Perseroan secara konsisten melakukan Throughout 2025, the Company consistently evaluated the
evaluasi efektivitas pengawasan dan pengendalian internal di effectiveness of internal supervision and control across all
seluruh lini operasional, baik di kantor pusat maupun cabang. lines of operations, both at the head office and branches. The
Proses evaluasi terhadap kualitas sistem pengendalian internal evaluation process of the quality of the internal control system
dilakukan melalui penerapan siklus PDCA pada setiap aktivitas was conducted through the application of the PDCA cycle in
perusahaan, termasuk pengawasan secara independen oleh every company activity, including independent supervision
fungsi Internal Audit, sehingga dapat disimpulkan bahwa by the Internal Audit function, so that the implementation of
implementasi sistem pengendalian internal telah dilaksanakan the internal control system has been carried out effectively
secara efektif dan efisien. and efficiently.
Pernyataan Dewan Komisaris dan/atau Komite Audit atas Kecukupan Sistem Pengendalian
Internal
Statement of the Board of Commissioners and/or Audit Committee on the Adequacy of the
Internal Control System
Dewan Komisaris dan/atau Komite Audit menyatakan bahwa The Board of Commissioners and/or Audit Committee states
kerangka SPI yang diterapkan Perseroan telah berjalan that the internal control system framework implemented by the
memadai, memenuhi standar minimum untuk menjamin Company has been adequate, meeting the minimum standards
efektivitas, efisiensi, keandalan, keamanan, serta kepatuhan to obtain effectiveness, efficiency, reliability, security, and
terhadap peraturan yang berlaku. Kecukupan desain dan compliance with applicable regulations. The adequacy of the
elemen SPI ini tercermin dari Laporan Hasil Audit (LHA) design and elements of the internal control system is reflected
yang disampaikan oleh UAI kepada Direksi dan Dewan in the Audit Report (LHA) submitted by Internal Audit Unit to the
Komisaris, yang tidak menemukan adanya penyimpangan Board of Directors and Board of Commissioners, which found
atau kelemahan signifikan. no significant deviations or weaknesses.
Hal ini menunjukkan bahwa seluruh jajaran Manajemen This indicates that all levels of management and employees
dan karyawan telah memiliki budaya risiko yang tinggi serta have a high risk culture and awareness to comply with the
kesadaran untuk mematuhi elemen-elemen pengendalian internal control elements that have been implemented. However,
internal yang telah diterapkan. Meski demikian, Perseroan the Company continues to make continuous improvements for
tetap menjalankan upaya perbaikan berkesinambungan guna optimal risk identification and management, thereby facilitating
memastikan identifikasi dan pengelolaan risiko secara optimal, the smooth achievement of company targets.
sehingga pencapaian target perusahaan dapat berlangsung
tanpa gangguan.
394 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 397
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Manajemen Risiko
Risk Management
Komitmen Penerapan Kebijakan Manajemen Risiko di Perseroan
Commitment to Implementing Risk Management Policies in the Company
Perseroan berkomitmen untuk menerapkan kebijakan The Company is committed to consistently implementing an
manajemen risiko terintegrasi secara konsisten sesuai dengan integrated risk management policy in accordance with FSA
ketentuan OJK serta praktik terbaik (best practice) di industri Regulations and best practices in the multifinance industry.
multifinance. Penerapan manajemen risiko ini bertujuan untuk The implementation of risk management aims to ensure that all
memastikan seluruh potensi risiko yang timbul dari kegiatan potential risks arising from business activities can be effectively
usaha dapat diidentifikasi, diukur, dipantau, dan dikendalikan identified, measured, monitored, and controlled across all
secara efektif di seluruh entitas dalam grup usaha. entities within the business group.
Sebagai wujud komitmen tersebut, penyusunan kebijakan dan As a manifestation of this commitment, the formulation of policies
pelaksanaan manajemen risiko di Perseroan mengacu pada and implementation of risk management in the Company refers
POJK No. 42 Tahun 2024 tentang Penerapan Manajemen to POJK No. 42 Year 2024 concerning the Implementation of
Risiko Bagi Lembaga Pembiayaan, Perusahaan Modal Ventura, Risk Management for Financing Institutions, Venture Capital
Lembaga Keuangan Mikro, Dan Lembaga Jasa Keuangan Companies, Microfinance Institutions, and Other Financial
Lainnya. Selain itu, aktivitas pengendalian risiko Perseroan Services Institutions. The Company’s risk control activities are
juga terintegrasi dengan PT Astra International Tbk selaku also integrated with PT Astra International Tbk as the Parent
Entitas Induk, sehingga proses pengelolaan risiko Perseroan Entity, so that the Company’s risk management process is
tunduk pada kerangka Konglomerasi Keuangan Astra bersama subject to the Astra Financial Conglomerate framework along
lembaga jasa keuangan lainnya di bawah Astra Group, baik with other financial service institutions under the Astra Group,
yang berstatus sebagai bank maupun non-bank. both banks and non-banks.
Perseroan senantiasa memperkuat tata kelola risiko melalui The Company continuously strengthens its risk governance
penerapan kerangka kerja Three Lines of Defense yang through the implementation of a Three Lines of Defense
melibatkan seluruh jenjang organisasi, mulai dari unit bisnis framework that involves all levels of the organization, starting
sebagai lini pertahanan pertama, fungsi manajemen risiko dan from the business units as the first line of defense, the risk
kepatuhan sebagai lini pertahanan kedua, hingga audit internal management and compliance functions as the second line of
sebagai lini pertahanan ketiga. defense, and internal audit as the third line of defense.
Selain itu, Perseroan secara berkala melakukan evaluasi In addition, the Company periodically evaluates the Basic
terhadap Kebijakan dan Prosedur Kebijakan Dasar Manajemen Risk Management Policy and Procedures approved by the
Risiko yang telah disetujui oleh Direksi dan Dewan Komisaris Board of Directors and Board of Commissioners on May 22,
pada 22 Mei 2025, guna memastikan keselarasan dengan 2025, to maintain alignment with regulatory developments,
perkembangan regulasi, kondisi pasar, serta dinamika teknologi market conditions, and technological and business model
dan model bisnis. Perseroan juga terus meningkatkan kapasitas dynamics. The Company also continues to enhance its human
SDM dan memperkuat infrastruktur sistem informasi risiko untuk capital capacity and strengthen its risk information system
mendukung pengambilan keputusan yang berbasis data dan infrastructure to support data-driven decision-making and the
prinsip kehati-hatian. principle of prudence.
Melalui penerapan manajemen risiko terintegrasi yang Through the implementation of comprehensive integrated
komprehensif serta terjalinnya sinergi solid dalam Konglomerasi risk management and solid synergy within the Astra Financial
Keuangan Astra, Perseroan meyakini dapat menjaga stabilitas Conglomerate, the Company believes it can maintain financial
keuangan, meningkatkan kepercayaan pemangku kepentingan, stability, increase stakeholder confidence, and create
serta menciptakan pertumbuhan usaha yang berkelanjutan sustainable and highly competitive business growth.
dan berdaya saing tinggi.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 395
Page 398
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Kerangka dan Sistem Manajemen Risiko Perseroan
The Company’s Risk Management Framework and System
Perseroan senantiasa berupaya mengantisipasi potensi The Company continuously strives to anticipate the potential
timbulnya risiko baru dalam kegiatan usaha pembiayaan emergence of new risks in its financing activities through
melalui penerapan manajemen risiko yang memadai, efektif, the implementation of adequate, effective, and measurable
dan terukur. Sebagai perusahaan pembiayaan, implementasi risk management. As a financing company, the Company’s
manajemen risiko Perseroan berpedoman pada POJK No. risk management implementation is guided by POJK No.
42/POJK.01/2024 tentang Penerapan Manajemen Risiko bagi 42/POJK.01/2024 concerning the Implementation of Risk
Lembaga Pembiayaan, Perusahaan Modal Ventura, Lembaga Management for Financing Institutions, Venture Capital
Keuangan Mikro, dan Lembaga Jasa Keuangan Lainnya. Dalam Companies, Microfinance Institutions, and Other Financial
penerapannya, sistem manajemen risiko Perseroan dibangun Services Institutions. In its implementation, the Company’s risk
di atas 4 (empat) pilar utama, yaitu: management system is built on 4 (four) main pillars, namely:
1. Pengawasan aktif Direksi, Dewan Komisaris, dan Dewan 1. Active supervision by the Board of Directors, Board of
Pengawas Syariah Commissioners, and Sharia Supervisory Board
Seluruh jajaran organ utama dalam tata kelola Perseroan All key organs in the Company’s governance ensure that risk
memastikan penerapan manajemen risiko berjalan secara management is implemented consistently and in line with
konsisten dan selaras dengan strategi bisnis, tingkat risiko business strategies, acceptable risk levels (risk appetite),
yang dapat diterima (risk appetite), serta kebijakan internal and applicable internal policies.
yang berlaku.
2. Kerangka Kebijakan dan Prosedur Manajemen Risiko 2. Risk Management Policy and Procedure Framework
Perseroan memiliki kebijakan dan prosedur tertulis The Company has written policies and procedures that serve
yang menjadi pedoman bagi seluruh unit kerja dalam as guidelines for all work units in identifying, measuring,
mengidentifikasi, mengukur, memantau, dan mengendalikan monitoring, and controlling risks. Risk policies and limits are
risiko. Kebijakan dan limit risiko dikaji secara berkala agar reviewed periodically to make sure they remain relevant to
tetap relevan terhadap perkembangan lingkungan bisnis developments in the business environment and regulations.
dan regulasi.
3. Proses Manajemen Risiko Terintegrasi 3. Integrated Risk Management Process
Perseroan menerapkan proses manajemen risiko yang The Company implements an integrated and comprehensive
terintegrasi dan komprehensif di seluruh lini organisasi, yang risk management process across all lines of the organization,
mencakup tahapan identifikasi, pengukuran, pemantauan, which includes the stages of risk identification, measurement,
dan pengendalian risiko, baik secara kualitatif maupun monitoring, and control, both qualitatively and quantitatively.
kuantitatif. Proses ini terintegrasi dengan perencanaan This process is integrated with the Company’s strategic
strategis dan proses bisnis Perseroan, serta bertujuan planning and business processes and affirming that each
untuk memastikan bahwa setiap risiko dikelola dalam risk is managed within the established risk appetite and
batas toleransi risiko (risk appetite dan risk tolerance) yang risk tolerance limits.
telah ditetapkan.
4. Sistem Informasi dan Infrastruktur Pendukung 4. Information Systems and Supporting Infrastructure
Penerapan sistem manajemen risiko Perseroan didukung The implementation of the Company’s risk management
oleh sistem informasi yang andal, memungkinkan pelaporan system is supported by a reliable information system,
risiko secara akurat dan tepat waktu. Infrastruktur teknologi enabling accurate and timely risk reporting. The information
informasi terus dikembangkan guna memperkuat efektivitas technology infrastructure is continuously developed to
pemantauan dan mendorong budaya sadar risiko di seluruh strengthen the effectiveness of monitoring and promote a
tingkatan organisasi. risk-aware culture at all levels of the organization.
Selain berpedoman pada regulasi yang berlaku, penerapan In addition to complying with applicable regulations, the
sistem manajemen risiko di Perseroan juga mengacu pada implementation of the risk management system at the
kerangka kerja COSO Enterprise Risk Management (ERM), Company also refers to the COSO Enterprise Risk Management
serta Pedoman Kerja Manajemen Risiko ISO 31000:2018. (ERM) framework and the ISO 31000:2018 Risk Management
Kedua acuan tersebut menjadi landasan dalam membangun Guidelines. These two references form the basis for building
sistem pengelolaan risiko yang terintegrasi dan berkelanjutan, an integrated and sustainable risk management system, as
sebagaimana digambarkan pada bagan berikut: illustrated in the following chart:
396 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 399
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Struktur Tata Kelola
Risk Management Structure
Lingkup, Konteks, Kriteria | Scope, Context, Criteria
Penilaian Risiko | Risk Assessment
Identifikasi Risiko | Risk Identification
Communication & Consultation
Komunikasi & Konsultasi
Pengawasan & Review
Monitoring & Review
Analisa Risiko | Analisa Risiko
Kemungkinan | Risk Identification
Dampak | Impact
Tingkat Risiko (Hasil dari Penilaian atas
Kemungkinan dan Dampak Risiko) |
Risk Level (Assessment Result from Likelihood and Risk Impact)
Evaluasi Risiko | Risk Evaluation
Perlakukan Risiko | Risk Treatment
Pencatatan dan Pelaporan | Recording and Reporting
Perseroan menerapkan sistem manajemen risiko yang The Company implements an integrated risk management
terintegrasi dengan melibatkan seluruh fungsi dan unit kerja system that involves all functions and work units in order to
guna menumbuhkan kesadaran setiap karyawan terhadap risiko foster employee awareness of the risks inherent in their roles
yang melekat pada peran dan tanggung jawabnya. Dengan and responsibilities. Thus, the risk management system is
demikian, sistem manajemen risiko tidak hanya menjadi bagian not only part of governance, but also functions as an early
dari tata kelola, tetapi juga berfungsi sebagai early warning warning system that is capable of detecting potential risks
system yang mampu mendeteksi potensi risiko secara cepat quickly and accurately.
dan akurat.
Mempertimbangkan tingkat kompleksitas bisnis dan Considering the level of business complexity and the various
beragamnya jenis risiko yang dihadapi perusahaan pembiayaan, types of risks faced by financing companies, the Company has
Perseroan menetapkan 4 (empat) tahapan utama dalam established four main stages in the implementation of the risk
pelaksanaan sistem manajemen risiko, yaitu: management system, namely:
1. Penetapan konteks dilakukan untuk memahami tujuan 1. Context application to provide a clear picture of the
organisasi dan proses bisnis sebagai dasar dalam objectives of the organization’s business processes as a
pelaksanaan penilaian risiko yang relevan dengan basis to perform risk assessments in accordance with the
konteks Perseroan; Company context;
2. Penilaian risiko yang mencakup proses identifikasi, 2. Risk assessment includes identifying risks affecting the
pengukuran dampak dan frekuensi, serta evaluasi berkala Company, calculating their impact and frequency and
bersama Risk Control Owner guna memastikan akurasi, impact on the Company’s objectives, as well as periodic
kelengkapan, dan relevansi risiko yang dikelola; evaluations with the Risk Control Owner to ensure the
accuracy, comprehensiveness, and relevance of the risks
being managed;
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 397
Page 400
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
3. Penanganan risiko, dilakukan dengan merancang strategi 3. Risk management involves designing mitigation strategies,
mitigasi, menetapkan kebutuhan sumber daya, melakukan determining resource requirements, conducting
benchmarking, serta menyusun rencana penanganan benchmarking, and developing plans to address
terhadap risiko yang telah teridentifikasi. identified risks;
4. Pengendalian, pemantauan dan proses komunikasi 4. Control, monitoring, and risk management communication
manajemen risiko (control and monitoring), dilakukan processes (control and monitoring) are carried out through
melalui penerapan aktivitas pengendalian yang memadai the implementation of adequate control activities over the
atas risiko utama (Top Risk) dan risiko lainnya yang dihadapi company’s top risks and other risks, as well as continuous
perusahaan, serta pemantauan secara berkelanjutan dan monitoring and periodic evaluation of the effectiveness
evaluasi berkala terhadap efektivitas pengendalian tersebut. of these controls. The results of monitoring are used as
Hasil pemantauan digunakan sebagai dasar perbaikan a basis for continuous improvement and are reported to
berkelanjutan dan dilaporkan kepada manajemen dan management and relevant committees to ensure that risks
komite terkait untuk memastikan risiko tetap berada dalam remain within the established tolerance limits.
batas toleransi yang telah ditetapkan.
Selain menjalankan tiga proses utama di atas, sistem manajemen Not only implementing the three main processes above, but the
risiko Perseroan juga didukung oleh dua proses tambahan, yaitu Company’s risk management system is also supported by two
komunikasi dan konsultasi, serta pengawasan dan review. additional processes, namely communication and consultation,
Kedua aspek ini memiliki peran penting untuk memastikan as well as supervision and review. These two aspects play
pengelolaan risiko dilakukan secara terbuka, kolaboratif, an important role in ensuring that the risk management is
dan melibatkan seluruh unsur organisasi dengan tetap carried out in an open and collaborative manner, involving all
mempertimbangkan kepentingan para pemangku kepentingan. elements of the organization while still considering the interests
of stakeholders.
Kegiatan komunikasi dan konsultasi berfungsi memperkuat Communication and consultation activities serve to strengthen
koordinasi lintas unit serta memastikan setiap proses cross-unit coordination and affirm that every risk management
manajemen risiko berjalan selaras dengan tujuan organisasi. process is aligned with the organization’s objectives. Meanwhile,
Sementara itu, proses pengawasan dan review dilakukan secara the monitoring and review process is conducted periodically
berkala untuk menilai efektivitas implementasi dan menjadi to assess the effectiveness of implementation and provide
bahan pertimbangan bagi Direksi dalam melakukan perbaikan input for the Board of Directors in making improvements and
serta penyempurnaan sistem manajemen risiko ke depan. refinements to the risk management system going forward.
Pengelolaan Risiko dengan Konsep Three Lines of Defense
Risk Management with the Three Lines of Defense Concept
Perseroan mengadopsi prinsip tiga lapis pertahanan (Three The Company adopts the Three Lines of Defense principle in
Lines of Defense) dalam penerapan manajemen risikonya. its risk management implementation. Through this model, the
Melalui model ini, Perseroan membangun struktur pengelolaan Company builds a systematic and integrated risk management
risiko yang sistematis dan terintegrasi di seluruh jenjang structure across all levels of the organization with a clear
organisasi dengan pembagian peran yang jelas antara pihak division of roles between those who own, manage, supervise,
yang memiliki, mengelola, mengawasi, dan memastikan and ensure the effectiveness of risk control.
efektivitas pengendalian risiko.
Dengan menerapkan three lines of defense, Perseroan By implementing the three lines of defense, the Company clearly
membedakan secara tegas antara fungsi-fungsi bisnis sebagai distinguishes between business functions as risk owners (risk-
pemilik risiko (risk owner), fungsi yang mengelola risiko owners), functions that manage risks, functions that monitor
(managing risks), fungsi yang mengawasi risiko (overseeing risks, and functions that provide independent assurance. This
risks), serta fungsi yang memberikan pemastian independen division ensures a balance between control and objectivity
(independent assurance). Pembagian ini memastikan adanya in the risk management process, while strengthening the
keseimbangan antara pengendalian dan objektivitas dalam principles of GCG.
proses manajemen risiko, sekaligus memperkuat prinsip GCG.
398 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 401
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Pendekatan three lines of defense dalam konteks manajemen The three lines of defense approach in the context of the
risiko Perseroan dapat dijelaskan sebagai berikut: Company’s risk management is explained as follows:
ORGAN PENGURUS Akuntabilitas terhadap pemangku kepentingan atas pengawasan organisasi
GOVERNING BODY Accountability to stakeholders for organizational oversight
Peran Organ Pengurus: integritas, kepemimpinan, dan transparansi
Governing Body Roles: integrity, leadership, and tranparency
EXTERNAL ASSURANCE PROVIDERS
PENYEDIA ASURANS EKSTERNAL
MANAJEMEN Tindakan (termasuk pengelolaan risiko) AUDIT INTERNAL
MANAGEMENT untuk mencapai tujuan-tujuan organisasi INTERNAL AUDIT
Actions (include managing risk) Asuransi yang Independen
to archieve organizational objectives Independent Assurance
Peran lini pertama: Peran lini kedua: Peran lini ketiga:
Penyediaan produk/jasa Ekspertis, bantuan, Asurans dan advis yang
kepada klien; mengelola risiko pemantauan, dan tantangan independen dan objektif atas
atas hal-hal yang terkait segala hal yang terkait dengan
First line roles: dengan risiko pencapaian tujuan
Provision of products/services to
Second line roles: Thrid line roles:
clients; managing risk
Expertise, support, monitoring Independent and objective
and challenge on risk-related assurance and advice on
matters all matters related to the
achievement of objectives
managing risk
Akuntabilitas, Delegasi, Mengarahkan, Keselarasan, Komunikasi,
Pelaporan Menyediakan Sumber Daya, dan Pengawasan Koordinasi, dan Kolaborasi
Accountability, Delegation, Direction, Alignment, Communication,
Reporting Resources, Oversight Coordination, and Collaboration
1. Lapis Pertama (First Line of Defense) 1. First Line of Defense
Merupakan fungsi-fungsi bisnis dan operasional yang This consists of business and operational functions that are
bertanggung jawab langsung sebagai risk owner. Unit directly responsible as risk owners. This unit is required
ini wajib mengidentifikasi, menilai, memantau, serta to identify, assess, monitor, and control risks that arise
mengendalikan risiko yang muncul dalam aktivitas sehari- in daily activities in accordance with applicable policies
hari sesuai kebijakan dan prosedur yang berlaku. and procedures.
2. Lapis Kedua (Second Line of Defense) 2. Second Line of Defense
Terdiri atas fungsi manajemen risiko, kepatuhan, This consists of risk management, compliance, and internal
dan pengendalian internal yang berperan dalam control functions that play a role in developing policies and
mengembangkan kebijakan, metodologi, serta melakukan methodologies, as well as monitoring the implementation
pemantauan terhadap penerapan manajemen risiko oleh lini of risk management by the first line. This function focuses
pertama. Fungsi ini berfokus pada penyusunan kerangka on developing frameworks and guidelines that confirm
kerja dan pedoman yang memastikan risiko terkelola secara risks are managed consistently and measurably across
konsisten dan terukur di seluruh unit kerja. all work units.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 399
Page 402
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
3. Lapis Ketiga (Third Line of Defense) 3. Third Line of Defense
Dilaksanakan oleh fungsi audit internal yang memberikan Implemented by the internal audit function, which
penilaian independen atas kecukupan dan efektivitas provides an independent assessment of the adequacy
penerapan sistem pengendalian internal serta manajemen and effectiveness of the implementation of the Company’s
risiko Perseroan secara keseluruhan. Hasil evaluasi audit internal control system and risk management as a whole.
internal menjadi dasar bagi Direksi dan Dewan Komisaris The results of the internal audit evaluation form the basis
dalam melakukan penyempurnaan strategi pengelolaan for the Board of Directors and Board of Commissioners in
risiko dan tata kelola perusahaan. refining the Company’s risk management and corporate
governance strategies.
Melalui penerapan konsep three lines of defense ini, Perseroan Through the implementation of the three lines of defense
memastikan bahwa setiap lapisan organisasi berperan aktif dan concept, the Company assures that each layer of the organization
saling melengkapi dalam menjaga efektivitas sistem manajemen plays an active and complementary role in maintaining the
risiko, memperkuat budaya sadar risiko, serta mendukung effectiveness of the risk management system, strengthening
keberlanjutan dan ketahanan bisnis Perseroan. a risk-aware culture, and supporting the sustainability and
resilience of the Company’s business.
Identifikasi dan Upaya Mitigasi Risiko
Risk Identification and Mitigation Efforts
Sepanjang tahun 2025, Perseroan secara konsisten telah Throughout 2025, the Company has consistently implemented
menjalankan tahapan manajemen risiko secara menyeluruh comprehensive risk management stages ranging from
mulai dari identifikasi, penilaian, pemantauan, hingga identification, assessment, monitoring, and control of all types of
pengendalian terhadap seluruh jenis risiko yang relevan risks relevant to the Company’s business activities as stipulated
dengan kegiatan usaha perseroan sebagaimana diatur dalam in Financial Services Authority Regulation (POJK) Number 42
Peraturan Otoritas Jasa Keuangan (POJK) Nomor 42 Tahun of 2024, which includes:
2024 yang mencakup:
Jenis Risiko Penyebab Akibat Rencana Mitigasi
Types of Risk Causes Impact Mitigation Plan
Risiko Kredit Risiko akibat kegagalan pihak Meningkatnya Non-Performing Dalam menghadapi risiko kredit, Perseroan
Credit Risk lain dalam memenuhi kewajiban Loan (NPL), yang berdampak melakukan identifikasi dan pengukuran risiko
kepada perusahaan. langsung pada penurunan terhadap strategi penyaluran pembiayaan,
kualitas portofolio pembiayaan. komposisi portofolio piutang pembiayaan dan
Risks arising from the failure tingkat konsentrasi, kualitas piutang pembiayaan
of third parties to fulfill their Increase in Non-Performing dan kecukupan pencadangan, serta faktor
obligations to the Company. Loans (NPL), which directly eksternal agar sesuai dengan appetite Perseroan.
impacts the decline in the
quality of the financing portfolio. In dealing with credit risk, the Company identifies
and measures risks related to its financing
distribution strategy, the composition of its
financing receivables portfolio and concentration
levels, the quality of its financing receivables and
the adequacy of its reserves, as well as external
factors, to align with the Company's risk appetite.
400 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 403
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Jenis Risiko Penyebab Akibat Rencana Mitigasi
Types of Risk Causes Impact Mitigation Plan
Risiko Strategis Risiko akibat ketidaktepatan Kegagalan dalam Dalam menghadapi risiko strategis, Perseroan
Strategic Risk dalam pengambilan dan/ mengantisipasi perubahan melakukan proses identifikasi secara menyeluruh
atau pelaksanaan suatu lingkungan bisnis. untuk memastikan kesesuaian antara strategi
keputusan strategis. yang dijalankan dengan arah bisnis, kondisi
Failure to anticipate changes in lingkungan usaha, serta posisi kompetitif
Risks arising from inaccuracies the business environment. Perseroan di industri. Proses ini mencakup
in making and/or implementing evaluasi terhadap pilihan strategi yang memiliki
strategic decisions. tingkat risiko berbeda baik strategi dengan risiko
tinggi maupun rendah, serta penilaian atas tingkat
pencapaian realisasi rencana bisnis Perseroan.
In dealing with strategic risk, the Company
conducts a comprehensive identification process
to ensure that the strategies implemented are
in line with the business direction, the business
environment, and the Company's competitive
position in the industry. This process includes
an evaluation of strategic options with different
levels of risk, both high and low risk strategies, as
well as an assessment of the level of achievement
of the Company's business plan.
Risiko Risiko akibat ketidakcukupan Menimbulkan kerugian Dalam menghadapi risiko operasional,
Operasional dan/atau tidak berfungsinya keuangan akibat kesalahan Perseroan senantiasa melakukan identifikasi dan
Operational Risk proses internal, kesalahan proses, kegagalan sistem, pengukuran risiko operasional agar tetap terjaga
manusia, kegagalan sistem, gangguan teknologi kompleksitas organisasi dan kegiatan usaha,
dan/atau adanya kejadian informasi, serta kesalahan sumber daya manusia, sistem teknologi dan
eksternal yang memengaruhi manusia dalam pelaksanaan informasi, risiko kecurangan (fraud), gangguan
operasional Perusahaan. kegiatan operasional. terhadap bisnis dan organisasi, dan tingkat
interaksi dan ketergantungan Perseroan sesuai
Risks arising from inadequate This has resulted in financial dengan appetite Perseroan.
and/or malfunctioning losses due to process
internal processes, human errors, system failures, In dealing with operational risk, the Company
error, system failure, and/or information technology continuously identifies and measures operational
external events that affect the disruptions, and human error risk to maintain the complexity of the organization
Company's operations. in the implementation of and business activities, human capital, technology
operational activities. and information systems, fraud risk, disruptions
to the business and organization, and the level of
interaction and dependence of the Company in
accordance with the Company's appetite.
Risiko Pasar Risiko pada posisi aset, Mengakibatkan fluktuasi Dalam menghadapi risiko pasar, Perseroan
Market Risk liabilitas, ekuitas, dan/atau pendapatan dan nilai portofolio, melakukan proses identifikasi dan pengukuran
rekening administratif termasuk penurunan margin pembiayaan, risiko yang dilakukan terhadap komposisi aset
transaksi derivatif akibat volatilitas arus kas, serta dan liabilitas jangka pendek termasuk transaksi
perubahan secara keseluruhan meningkatkan ketidakpastian rekening administratif, pengelolaan arus kas,
dari kondisi pasar. dalam perencanaan dan kerentanan pada kebutuhan pendanaan, dan
pengambilan keputusan akses pada sumber pendanaan.
Risks to asset, liability, equity, bisnis Perseroan.
and/or administrative account In addressing market risk, the Company conducts
positions, including derivative This has resulted in fluctuations a risk identification and measurement process
transactions, due to overall in income and portfolio value, on the composition of short-term assets and
changes in market conditions. a decline in financing margins, liabilities, including administrative account
cash flow volatility, and transactions, cash flow management, vulnerability
increased uncertainty in the to funding needs, and access to funding sources.
Company's business planning
and decision-making.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 401
Page 404
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Jenis Risiko Penyebab Akibat Rencana Mitigasi
Types of Risk Causes Impact Mitigation Plan
Risiko Likuiditas Risiko akibat ketidakmampuan Mengakibatkan Dalam menghadapi risiko likuiditas, Perseroan
Liquidity Risk Perusahaan untuk memenuhi ketidakmampuan Perseroan melakukan diversifikasi sumber pendanaan yang
liabilitas yang jatuh tempo memenuhi kewajiban keuangan berasal dari pinjaman bank, surat utang, dan
dari sumber pendanaan arus tepat waktu, gangguan angsuran konsumen.
kas dan/atau dari aset likuid penyaluran pembiayaan,
yang dapat dengan mudah peningkatan biaya pendanaan, In addressing liquidity risk, the Company
dikonversi menjadi kas, tanpa volatilitas arus kas, penurunan diversifies its funding sources from bank loans,
mengganggu aktivitas dan fleksibilitas keuangan, serta debt securities, and consumer installments.
kondisi keuangan Perusahaan. tekanan terhadap stabilitas
kinerja keuangan Perseroan.
Risks arising from the
Company's inability to meet This has resulted in the
maturing liabilities from cash Company's inability to meet
flow funding sources and/ its financial obligations on
or liquid assets that can time, disruption of financing
be easily converted into distribution, increased
cash, without disrupting the funding costs, cash flow
Company's activities and volatility, decreased financial
financial condition. flexibility, and pressure on
the stability of the Company's
financial performance.
Risiko Hukum Risiko yang timbul akibat Mengakibatkan kerugian Dalam menghadapi risiko hukum, Perseroan perlu
Legal Risk tuntutan hukum dan/atau finansial, gangguan terhadap mencermati peraturan perundang-undangan
kelemahan aspek hukum. kelancaran kegiatan yang terkait dengan kegiatan usaha Perseroan,
usaha, ketidakpastian menuangkannya sebagai pedoman dalam
Risks arising from legal claims atas hak dan kewajiban regulasi internal sebagai panduan operasional
and/or legal weaknesses. Perseroan, keterlambatan Perseroan. Penerapan manajemen risiko hukum
pelaksanaan transaksi bisnis, dapat dijangkau melalui proses identifikasi,
serta berdampak pada pengukuran, pemantauan, dan pengendalian
reputasi dan kepercayaan risiko baik eksternal maupun internal.
pemangku kepentingan.
In dealing with legal risks, the Company needs
This has resulted in financial to pay close attention to laws and regulations
losses, disruption to business related to the Company's business activities
activities, uncertainty regarding and incorporate them into internal regulations
the Company's rights and as operational guidelines for the Company. The
obligations, delays in business implementation of legal risk management can
transactions, and an impact be achieved through the process of identifying,
on the reputation and trust measuring, monitoring, and controlling both
of stakeholders. external and internal risks.
Risiko Kepatuhan Risiko akibat Perseroan tidak Menurunnya reputasi atau citra Dalam menghadapi risiko kepatuhan, Perseroan
Compliance Risk mematuhi dan/atau tidak Perseroan di mata masyarakat secara berkesinambungan melakukan penilaian
melaksanakan peraturan atau konsumen. kepatuhan terhadap ketentuan regulator serta
perundang-undangan memastikan seluruh aktivitas usaha berjalan
dan ketentuan. Damage to the Company's sesuai dengan peraturan yang berlaku. Perseroan
reputation or image in the eyes juga secara berkala memperbarui kebijakan
Risks arising from the of the public or consumers. dasar penerapan manajemen risiko dan Standar
Company's failure to comply Operasional Prosedur (SOP) di setiap fungsi,
with and/or implement laws and sebagai pedoman bagi seluruh risk owner dalam
regulations and provisions. menerapkan prinsip GCG.
In addressing compliance risk, the Company
continuously assesses its compliance with
regulatory requirements and ensures that all
business activities are done in accordance
with applicable regulations. The Company also
periodically updates its basic risk management
policies and Standard Operating Procedures
(SOPs) in each function, as guidelines for all risk
owners in implementing GCG principles.
402 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 405
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Jenis Risiko Penyebab Akibat Rencana Mitigasi
Types of Risk Causes Impact Mitigation Plan
Risiko Reputasi Risiko akibat menurunnya Menimbulkan persepsi negatif Dalam mengantisipasi risiko reputasi, Perseroan
Reputation Risk tingkat kepercayaan pemangku dari masyarakat dan konsumen secara aktif memantau berbagai faktor yang
kepentingan yang bersumber terhadap bisnis Perseroan. dapat memengaruhi persepsi publik terhadap
dari persepsi negatif perusahaan, termasuk citra pengurus dan
terhadap Perseroan. This has resulted in negative pemegang saham, penerapan etika bisnis, tingkat
perceptions from the public kompleksitas produk dan kerja sama bisnis, serta
Risks arising from a decline in and consumers towards the pemberitaan negatif atau keluhan pelanggan
stakeholder confidence due Company's business. yang bersifat signifikan.
to negative perceptions of
the Company. In anticipating reputation risk, the Company
actively monitors various factors that may affect
public perception of the company, including the
image of its management and shareholders, the
implementation of business ethics, the level of
product complexity and business cooperation,
as well as significant negative publicity or
customer complaints.
Risiko Transaksi Risiko akibat ketergantungan Pengaruh terhadap pemenuhan Dalam menghadapi risiko transaksi intra-group,
Intragrup suatu entitas baik secara kewajiban perjanjian tertulis Perseroan menerapkan proses manajemen risiko
Intragroup langsung maupun tidak maupun perjanjian tidak tertulis dengan memperkuat koordinasi dan komunikasi
Transaction Risk langsung terhadap baik yang diikuti perpindahan antar entitas dalam grup usaha. Evaluasi
entitas lainnya dalam satu dana dan/atau tidak diikuti dilakukan dengan mempertimbangkan kondisi
Konglomerasi Keuangan. perpindahan dana. keuangan, ketersediaan sumber daya manusia,
serta tingkat ketergantungan antar entitas, guna
Risks arising from the The impact on the fulfillment memastikan bahwa seluruh transaksi dilakukan
dependence of an entity, of written and/or unwritten secara wajar dan transparan. Upaya ini bertujuan
either directly or indirectly, agreements, whether untuk meminimalkan potensi dampak negatif
on other entities within a accompanied by fund transfers maupun risiko ketergantungan yang dapat timbul
Financial Conglomerate. or not. dari aktivitas transaksi antar entitas dalam grup.
In dealing with intragroup transaction risks,
the Company implements a risk management
process by strengthening coordination and
communication between entities within the
business group. Evaluations are done by
considering financial conditions, availability of
human capital, and the level of dependence
between entities, to ensure that all transactions
are conducted in a fair and transparent manner.
These efforts aim to minimize the potential
negative impact and risk of dependency that may
arise from transactions between entities within
the group.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 403
Page 406
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Penilaian Penerapan Manajemen Risiko
Risk Management Implementation Assessment
Perseroan secara berkesinambungan melakukan penilaian The Company continuously assesses the effectiveness of its risk
terhadap efektivitas sistem manajemen risiko guna memastikan management system affirming that its implementation is optimal
bahwa penerapannya berjalan optimal serta mendukung and supports the achievement of organizational objectives.
pencapaian tujuan organisasi. Proses pengukuran risiko The risk measurement process is carried out to identify and
dilakukan untuk mengidentifikasi dan menghitung tingkat calculate the level of risk exposure inherent in each of the
eksposur risiko yang melekat pada setiap kegiatan usaha Company’s business activities, so that the potential impact on
Perseroan, sehingga potensi dampaknya terhadap kinerja performance can be estimated and managed appropriately.
dapat diperkirakan dan dikelola secara tepat.
Mekanisme penilaian profil risiko dilaksanakan sesuai dengan The risk profile assessment mechanism is implemented in
ketentuan SEOJK No. 11/SEOJK.05/2020 tentang Penilaian accordance with the provisions of SEOJK No. 11/SEOJK.05/2020
Tingkat Kesehatan Perusahaan Pembiayaan dan Perusahaan concerning the Assessment of the Soundness Level of
Pembiayaan Syariah, sebagai acuan utama dalam menilai Financing Companies and Sharia Financing Companies, as
tingkat risiko dan kesehatan keuangan Perseroan. the main reference in assessing the Company’s risk level and
financial health.
Untuk menjaga hasil penilaian manajemen risiko tetap berada To maintain low risk ratings, the Company consistently improves
pada tingkat risiko rendah, Perseroan secara konsisten the effectiveness of its risk management system through various
meningkatkan efektivitas penerapan sistem manajemen risiko strategic measures, including:
melalui berbagai langkah strategis, antara lain:
1. Kepatuhan terhadap Ketentuan Regulator 1. Compliance with Regulatory Requirements
Perseroan memastikan seluruh kegiatan pengelolaan risiko The Company ensures that all risk management activities
sudah dijalankan sesuai dengan peraturan dan pedoman are carried out in accordance with the regulations and
yang ditetapkan oleh intansi yang berwenang. guidelines established by the competent authorities.
2. Pembaruan Kebijakan dan Prosedur 2. Updating Policies and Procedures
Perseroan menyempurnakan Kebijakan Dasar Penerapan The Company refines its Basic Risk Management
Manajemen Risiko serta SOP sebagai panduan bagi Implementation Policy and SOPs as guidelines for each
setiap Risk Control Owner dalam melaksanakan proses Risk Control Owner in implementing the risk management
manajemen risiko sesuai kebutuhan dan dinamika bisnis. process in accordance with business needs and dynamics.
3. Penguatan Infrastruktur Teknologi Informasi 3. Strengthening of Information Technology Infrastructure
Perseroan mengembangkan sistem dan infrastruktur TI yang The Company develops continuous IT systems and
berkesinambungan guna mendukung kegiatan identifikasi, infrastructure to support more accurate and integrated
pemantauan, dan pelaporan risiko secara lebih akurat risk identification, monitoring, and reporting activities.
dan terintegrasi.
4. Peningkatan Kompetensi SDM 4. Improvement of Human Capital Competence
Perseroan memberdayakan dan membangun kapasitas The Company empowers and builds the capacity of Human
SDM di seluruh lapisan organisasi agar memiliki kemampuan Capital at all levels of the organization to have the ability
dalam mengidentifikasi, menganalisis, serta menyusun to identify, analyze, and develop risk prevention and
langkah pencegahan dan penanggulangan risiko. mitigation measures.
5. Penerapan Business Continuity Plan (BCP) 5. Implementation of Business Continuity Plan (BCP)
Perseroan mengantisipasi dan memberikan respons The Company anticipates and responds to emergencies,
terhadap kondisi darurat, bencana, atau situasi bisnis yang disasters, or unfavorable business situations through the
tidak kondusif melalui implementasi BCP yang disinergikan implementation of a BCP that is synergized with other
dengan entitas lain di dalam Astra Group. entities within the Astra Group.
404 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 407
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Melalui langkah-langkah tersebut, Perseroan berkomitmen Through these measures, the Company is committed to
untuk memelihara efektivitas sistem manajemen risiko sekaligus maintaining the effectiveness of its risk management system
memperkuat ketahanan organisasi dalam menghadapi while strengthening the organization’s resilience in facing
dinamika lingkungan bisnis dan perubahan regulasi yang the dynamics of the business environment and evolving
terus berkembang. regulatory changes.
Evaluasi atas Efektivitas Implementasi Manajemen Risiko Tahun 2025
Evaluation of the Effectiveness of Risk Management Implementation in 2025
Selama tahun 2025, Perseroan secara konsisten melakukan Throughout 2025, the Company consistently evaluated the
evaluasi atas efektivitas penerapan manajemen risiko effectiveness of risk management implementation to ensure that
guna memastikan seluruh proses identifikasi, pengukuran, all processes of risk identification, measurement, monitoring,
pemantauan, dan pengendalian risiko berjalan optimal. Hasil and control were working optimally. The evaluation results show
evaluasi menunjukkan bahwa penerapan manajemen risiko that the implementation of risk management has been effective
telah berlangsung efektif dan adaptif terhadap dinamika usaha and adaptive to business dynamics and regulatory changes, with
serta perubahan regulasi, dengan dukungan kebijakan yang the support of integrated policies, strengthened technological
terintegrasi, penguatan infrastruktur teknologi, dan peningkatan infrastructure, and improved human capital competencies.
kompetensi SDM. Secara keseluruhan, sistem manajemen risiko Overall, the risk management system is considered adequate in
dinilai memadai dalam menjaga kesinambungan bisnis dan maintaining business continuity and supporting the achievement
mendukung pencapaian tujuan strategis Perseroan. of the Company’s strategic objectives.
Pernyataan Direksi dan/atau Dewan Komisaris atau Komite Audit atas
Kecukupan Manajemen Risiko
Statement of the Board of Directors and/or Board of Commissioners or
Audit Committee on the Adequacy of Risk Management
Dewan Komisaris dan Direksi berpandangan bahwa Perseroan The Board of Commissioners and Board of Directors are
telah menerapkan sistem manajemen risiko yang memadai convinced that the Company has implemented an adequate
sebagaimana dapat dilihat dari kecukupan perangkat kebijakan risk management system, as evidenced by the adequacy of
internal yang lengkap terkait dengan manajemen risiko serta comprehensive internal policies related to risk management
tidak ditemukan adanya deviasi atau temuan yang signifikan and the absence of any significant deviations or findings in the
dalam implementasi manajemen risiko, baik di kantor pusat implementation of risk management, both at the head office
maupun di kantor-kantor cabang. and branch offices.
Dewan Komisaris dan Direksi menilai implementasi sistem The Board of Commissioners and Directors assessed that
manajemen risiko telah berjalan efektif sehingga risiko utama the implementation of the risk management system has been
yang melekat pada aktivitas bisnis dapat dikelola secara effective so that the main risks inherent in business activities
memadai dan kinerja usaha tetap terjaga. can be managed adequately and business performance
is maintained.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 405
Page 408
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Fungsi Kepatuhan
Compliance Function
Perseroan menyadari bahwa dinamika bisnis dan perubahan The Company recognizes that increasingly complex business
regulasi yang semakin kompleks menghadirkan tantangan serta dynamics and regulatory changes present significant
risiko kepatuhan yang signifikan bagi industri multifinance. compliance challenges and risks for the multifinance industry.
Sebagai wujud tanggung jawab dalam penerapan tata kelola As a form of responsibility in implementing good governance,
yang baik, Perseroan berkomitmen untuk memastikan seluruh the Company is committed to assuring that all business activities
aktivitas usaha berjalan sesuai ketentuan peraturan perundang- are carried out in accordance with laws and regulations and
undangan serta prinsip-prinsip GCG. GCG principles.
Untuk menjaga konsistensi pemenuhan komitmen tersebut, To maintain consistency in fulfilling this commitment, the
Perseroan mengoperasikan Fungsi Kepatuhan sebagai Company operates a Compliance Function as an important
bagian penting dari sistem pengendalian internal. Fungsi ini part of its internal control system. This function plays a strategic
memiliki peran strategis dalam mengembangkan, memantau, role in developing, monitoring, and ensuring the effective
dan memastikan efektivitas penerapan sistem manajemen implementation of a sustainable compliance management
kepatuhan secara berkelanjutan. Selain itu, Fungsi Kepatuhan system. In addition, the Compliance Function acts as a guardian
berperan sebagai guardian of compliance yang mendorong of compliance that encourages the formation of a Compliance
terbentuknya Budaya Kepatuhan (Compliance Culture) melalui Culture through the internalization of values, behaviors, and
internalisasi nilai, perilaku, dan tindakan yang berlandaskan actions based on integrity at all levels of the organization.
integritas di seluruh level organisasi.
Penerapan Fungsi Kepatuhan juga mencerminkan komitmen The implementation of the Compliance Function also reflects
Perseroan dalam memenuhi ketentuan POJK 48/2024. Di the Company’s commitment to complying with POJK 48/2024.
samping itu, untuk memperkuat sinergi pengelolaan kepatuhan Furthermore, to strengthen compliance management synergy at
di tingkat grup, Perseroan berpartisipasi dalam Satuan Kerja the group level, the Company participates in the Astra Financial
Kepatuhan Terintegrasi Konglomerasi Keuangan Astra sesuai Conglomerate Integrated Compliance Work Unit in accordance
POJK No. 30 Tahun 2024 tentang Konglomerasi Keuangan dan with POJK No. 30 of 2024 concerning Financial Conglomerates
Perusahaan Induk Konglomerasi Keuangan. Melalui koordinasi and Parent Companies of Financial Conglomerate. Through this
ini, Perseroan turut mendukung konsistensi penerapan standar coordination, the Company supports the consistent application
kepatuhan di seluruh entitas keuangan dalam Astra Group. of compliance standards across all financial entities within the
Astra Group.
Direktur yang Membawahi Fungsi Kepatuhan
Director in Charge of Compliance Function
Kepatuhan berjalan efektif di bawah naungan Bapak Siswadi Compliance is effectively carried out under the auspices of Mr.
selaku Presiden Direktur yang membawahi fungsi kepatuhan Siswadi as President Director, who monitors the compliance
yang dinilai memiliki pengalaman, kompetensi, serta integritas function and is considered to have the experience, competence,
yang diperlukan untuk memastikan pelaksanaan kepatuhan and integrity necessary to ensure compliance in line with
sejalan dengan ketentuan regulator dan prinsip tata kelola regulatory requirements and good governance principles.
yang baik.
406 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 409
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Direktur yang membawahi Fungsi Kepatuhan juga telah The Director in charge of the Compliance Function also
memenuhi persyaratan independensi sesuai ketentuan OJK. meets the independence requirements in accordance with
Hal ini mencakup ketiadaan hubungan keuangan, hubungan FSA Regulations. This includes the absence of financial
kepengurusan, kepemilikan saham, maupun hubungan relationships, management relationships, share ownership,
keluarga dengan Kepala Satuan Kerja Kepatuhan, Dewan or family relationships with the Head of the Compliance Unit,
Komisaris, Direksi, serta pemegang saham utama dan the Board of Commissioners, the Board of Directors, and the
pengendali Perseroan. Company’s major shareholders and controllers.
Struktur Organisasi Fungsi Kepatuhan
Compliance Function Organizational Structure
Dalam struktur organisasi Perseroan, Compliance & Within the Company’s organizational structure, the Compliance
Standardization Division memegang peran utama sebagai & Standardization Division plays a key role as the Compliance
Fungsi Kepatuhan, yang secara langsung berada di bawah Function, which is directly under the supervision of the President
pengawasan Presiden Direktur. Unit ini bekerja secara Director. This unit works independently with the responsibility
independen dengan tanggung jawab untuk merancang, to design, implement, maintain, and improve the Company’s
menerapkan, memelihara, dan menyempurnakan sistem compliance management system, as well as affirm that all
manajemen kepatuhan Perseroan, sekaligus memastikan bahwa compliance processes and interactions are performed in
seluruh proses dan interaksi kepatuhan berjalan sesuai dengan accordance with applicable regulations.
regulasi yang berlaku.
Selain itu, unit ini juga bertugas mengelola dan melaksanakan Additionally, this unit is also tasked with managing and
Program Anti Pencucian Uang dan Pencegahan Pendanaan implementing the Anti-Money Laundering and Counter-Terrorism
Terorisme (APU PPT) serta Pencegahan Pendanaan Proliferasi Financing (AML/CFT) Program and the Counter Proliferation
Senjata Pemusnah Massal (PPPSPM), sebagai bagian dari upaya Financing of Weapons of Mass Destruction (CPF) Program, as
Perseroan menjaga kepatuhan, integritas, dan keamanan part of the Company’s efforts to maintain compliance, integrity,
operasional dalam seluruh aktivitas bisnis. and operational security in all business activities.
Tugas dan Tanggung Jawab Fungsi Kepatuhan
Duties and Responsibilities of the Compliance Function
Ruang lingkup tugas dan tanggung jawab Fungsi Kepatuhan, The scope of duties and responsibilities of the Compliance
di antaranya: Function includes:
1. Mewujudkan terlaksananya Budaya Kepatuhan pada semua 1. Fostering a culture of compliance at all levels of the
tingkatan organisasi dan kegiatan usaha; organization and business activities;
2. Melakukan awareness terkait Kepatuhan pada semua 2. Conducting awareness programs related to compliance at
tingkatan organisasi; all levels of the organization;
3. Mengelola fungsi kepatuhan Perseroan termasuk melakukan 3. Managing the Company’s compliance function, including
identifikasi kewajiban kepatuhan; identifying compliance obligations;
4. M e n e t a p k a n d a n m e m a n t a u d o k u m e n t a s i 4. E s t a b l i s h i n g a n d m o n i t o r i n g c o m p l i a n c e
pelaksanaan kepatuhan; implementation documentation;
5. Menyelaraskan sistem manajemen kepatuhan dengan 5. Aligning the compliance management system with
sasaran kepatuhan; compliance objectives;
6. Menetapkan standard dan melakukan quality assurance 6. Establishing standards and performing quality assurance
terhadap Regulasi Internal dan bisnis proses; on internal regulations and business processes;
7. Melakukan pengawasan atas kegiatan usaha Perseroan 7. Supervising the Company’s business activities and the
serta implementasi regulasi internal perusahaan agar implementation of internal regulations to ensure they are
sesuai dengan ketentuan Peraturan Perundang-Undangan in line with the principles of good corporate governance
yang berlaku; and applicable laws and regulations;
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 407
Page 410
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
8. Menganalisis dan mengevaluasi kinerja sistem manajemen 8. Analyzing and evaluating the performance of the
kepatuhan untuk mengidentifikasi kebutuhan akan compliance management system to identify the need for
tindakan korektif; corrective actions;
9. Memberikan rekomendasi perbaikan proses salah satunya 9. Providing recommendations for process improvements,
sebagai bentuk langkah pencegahan atas ketidaksesuaian including as a preventive measure against
antara proses/implementasi dengan ketentuan yang berlaku; discrepancies between processes/implementation and
applicable regulations;
10. Memonitoring komitmen Perseroan dalam mematuhi 10. Monitoring the Company’s commitment to complying with
ketentuan yang disusun oleh otoritas yang berwenang; regulations established by the competent authorities;
11. Memantau dan mengukur kinerja kepatuhan yang dilakukan 11. Monitoring and measuring compliance performance across
oleh seluruh lini Perusahaan; all lines of the Company;
12. Mendokumentasikan risiko kepatuhan yang terjadi di 12. Documenting compliance risks that occur within the
Perusahaan; dan Company; and
13. Melaporkan progress dan issues terkait pelaksanaan 13. Reporting progress and issues related to compliance
kepatuhan kepada jajaran Direksi. implementation to the Board of Directors.
Selain menjalankan peran utama dalam mengawasi kepatuhan In addition to playing a major role in monitoring the Company’s
Perseroan, Fungsi Kepatuhan juga bertanggung jawab atas compliance, the Compliance Function is also responsible
penerapan Program Anti Pencucian Uang dan Pencegahan for implementing the Anti-Money Laundering and Counter-
Pendanaan Terorisme (APU PPT) serta Pencegahan Pendanaan Terrorism Financing (AML/CFT) Program and the Counter
Proliferasi Senjata Pemusnah Massal (PPPSPM). Dalam Proliferation Financing of Weapons of Mass Destruction (CPF)
pelaksanaannya, program ini telah memenuhi persyaratan Program. In its implementation, this program has met the main
utama, yaitu: requirements, namely:
1. Menjamin independensi organisasi dalam pelaksanaan 1. Ensuring the independence of the organization in the
fungsi kepatuhan; dan implementation of compliance functions; and
2. Memastikan penguasaan yang memadai terhadap substansi 2. Mastering the substance of prevailing laws and regulations
ketentuan peraturan perundang-undangan yang berlaku.
Pelaporan yang Dilaksanakan Fungsi Kepatuhan
Compliance Function Reporting
Laporan Pelaksanaan Tugas Fungsi Kepatuhan Tahun Compliance Function Task Implementation Report in
2025 2025
Sepanjang 2025, Fungsi Kepatuhan telah melaksanakan Throughout 2025, the Compliance Function has carried out
berbagai program kerja dan laporan untuk menjaga dan various work programs and reports to maintain and strengthen
memperkuat kualitas kepatuhan Perseroan, antara lain: the Company’s compliance quality, including:
1. Laporan Konglomerasi Keuangan Astra Tahun 2025; 1. Astra Financial Conglomerate Report for 2025;
2. Laporan Tingkat Kesehatan Keuangan Perusahaan 2. PT FIF Financing Company Financial Health Report for 2025;
Pembiyaan PT FIF tahun 2025;
3. Laporan Tingkat Kesehatan Keuangan Perusahaan 3. Financial Health Rating of the Company’s Sharia Business
Pembiayaan UUS PT FIF Tahun 2025; Unit (UUS) Financing PT FIF Report for 2025;
4. Laporan APU PPT & PPPSPM; dan 4. AML/CFT & CPF Report; and
5. Laporan Kepada Governing Body & Top Management. 5. Report to the Governing Body & Top Management.
408 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 411
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Pencapaian Indikator Kepatuhan Tahun 2025
Achievement of Compliance Indicators in 2025
Sepanjang 2025, Perseroan memantau dan mengevaluasi Throughout 2025, the Company monitored and evaluated
indikator kinerja kepatuhan sesuai ketentuan yang berlaku. compliance performance indicators in accordance with
Tabel berikut menunjukkan capaian Perseroan terhadap applicable regulations. The following table shows the
parameter utama, termasuk rasio keuangan dan kualitas Company’s achievements against key parameters, including
portofolio pembiayaan: financial ratios and financing portfolio quality:
Parameter Persyaratan Kepatuhan
Parameter Requirements Compliance
Piutang Pembiayaan Min. 40% Patuh
Financing Receivables Compliant
Gearing Ratio Min.10 kali Patuh
Min. 10 times Compliant
Equity Ratio Min. 50% Patuh
Compliant
Permodalan Min. 10% Patuh
Capital Compliant
Rasio Piutang Pembiayaan Produktif Min. 10% Patuh
Productive Financing Receivables Ratio Compliant
Piutang Pembiayaan Bermasalah Max. 5% Patuh
Non-Performing Financing Ratio (NPF) Compliant
Hasil di atas menunjukkan bahwa seluruh indikator berada The above results show that all indicators are within the specified
dalam batas yang ditetapkan sehingga mencerminkan limits, reflecting effective risk management and compliance.
pengelolaan risiko dan kepatuhan yang efektif.
Pengawasan Aktif Direksi dan/atau Dewan Komisaris terhadap Fungsi Kepatuhan
Active Supervision by the Board of Directors and/or Board of Commissioners over the Compliance
Function
Sepanjang tahun 2025, Direksi dan/atau Dewan Komisaris Throughout 2025, the Board of Directors and/or Board of
secara aktif mengawasi pelaksanaan Fungsi Kepatuhan Commissioners actively supervised the implementation of the
Perseroan untuk memastikan efektivitas dan konsistensi Company’s Compliance Function to ensure the effectiveness
penerapan kebijakan serta prosedur kepatuhan. Pengawasan and consistency of the application of compliance policies
ini mencakup pemantauan pelaksanaan program kepatuhan, and procedures. This supervision includes monitoring the
evaluasi risiko yang terkait dengan ketidakpatuhan, dan implementation of compliance programs, evaluating risks
peninjauan kesesuaian seluruh aktivitas Perseroan dengan related to non-compliance, and reviewing the compliance of
peraturan perundang-undangan yang berlaku. Dengan all Company activities with applicable laws and regulations.
pendekatan ini, Direksi dan Dewan Komisaris memastikan With this approach, the Board of Directors and Board of
Fungsi Kepatuhan tidak hanya berjalan secara efektif, tetapi Commissioners acknowledge that the Compliance Function
juga menjadi pilar yang mendukung tata kelola perusahaan not only operates effectively, but also serves as a pillar that
yang baik serta pencapaian tujuan strategis Perseroan. supports good corporate governance and the achievement of
the Company’s strategic objectives.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 409
Page 412
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Program Anti Pencucian Uang dan
Pencegahan Pendanaan Terorisme
(APU PPT) & Pencegahan Pendanaan
Proliferasi Senjata Pemusnah Massal
(PPPSPM)
Anti-Money Laundering and Counter-Terrorism Financing (AML/CFT) &
Counter-Proliferation Financing (CPF) Program
Perseroan berkomitmen penuh dalam menerapkan kebijakan The Company is fully committed to implementing policies and
serta Program Anti Pencucian Uang dan Pencegahan programs related to Anti-Money Laundering and Counter-
Pendanaan Terorisme (APU PPT) maupun Pencegahan Terrorism Financing (AML/CFT) as well as Countering the
Pendanaan Proliferasi Senjata Pemusnah Massal (PPPSPM). Proliferation Financing of Weapons of Mass Destruction
Program ini dijalankan untuk memastikan seluruh kegiatan (CPF). This program is implemented to ensure that all of the
operasional perusahaan sudah berlangsung sesuai prinsip company’s operational activities are carried out in accordance
kehati-hatian, mematuhi standar internasional Financial Action with the principle of prudence, comply with the international
Task Force (FATF), serta memenuhi ketentuan POJK Nomor standards of the Financial Action Task Force (FATF), and meet
8 Tahun 2023 tentang Penerapan Program Anti Pencucian the provisions of POJK Number 8 of 2023 concerning the
Uang, Pencegahan Pendanaan Terorisme, dan Pencegahan Implementation of Anti-Money Laundering, Counter-Terrorism
Pendanaan Proliferasi Senjata Pemusnah Massal di Sektor Financing, and Counter-Proliferation Financing Programs in the
Jasa Keuangan. Financial Services Sector.
Bagi perusahaan pembiayaan, penerapan kebijakan ini sangat For financing companies, the implementation of this policy is very
penting karena membantu mencegah risiko penyalahgunaan important because it helps prevent the risk of misuse of financing
pembiayaan untuk kegiatan ilegal, sekaligus melindungi for illegal activities, while protecting the Company’s reputation
reputasi Perseroan dan menjaga kepercayaan nasabah serta and maintaining the trust of customers and stakeholders in the
pemangku kepentingan terhadap integritas dan keamanan integrity and security of the company’s operations.
operasional perusahaan.
Implementasi program APU, PPT, & PPPSPM di Perseroan The implementation of the AML/CFT, & CPF programs in the
dilaksanakan dengan berlandaskan pada 5 (lima) pilar utama Company is carried out based on 5 (five) main pillars that are
yang saling terintegrasi, yaitu sebagai berikut: integrated with each other, namely as follows:
1. Pengawasan Aktif Direksi dan Dewan Komisaris 1. Active Supervision by the Board of Directors and Board
of Commissioners
Direksi dan Dewan Komisaris secara aktif memastikan The Board of Directors and Board of Commissioners actively
pelaksanaan Program APU PPT & PPPSPM Perseroan ensure the implementation of the Company’s AML/CFT, &
sesuai dengan ketentuan peraturan perundang-undangan CPF Program in accordance with the applicable laws and
yang berlaku. Peran kedua organ utama tersebut regulations. The roles of these two main governing bodies
mencakup pengesahan Pedoman APU PPT & PPPSPM, include the approval of the AML/CFT, & CPF Guidelines,
penetapan penanggung jawab program, serta pengawasan the appointment of program managers, and the supervision
pelaksanaan melalui review rutin yang dilakukan dalam of implementation through regular reviews conducted at
rapat Direksi dan Dewan Komisaris. Board of Directors and Board of Commissioners meetings.
410 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 413
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
2. Kebijakan dan Prosedur 2. Policies and Procedures
Dalam menjalankan Program APU PPT & PPPSPM, In implementing the AML/CFT, & CPF Program, the Company
Perseroan menyadari pentingnya adanya aturan internal recognizes the importance of internal rules that serve
yang menjadi panduan implementasi bagi seluruh pihak as guidelines for implementation by all relevant parties.
terkait. Aturan ini dituangkan dalam Pedoman Penerapan These rules are outlined in the AML/CFT, & CPF Program
Program APU PPT & PPPSPM, yang dijabarkan lebih rinci Implementation Guidelines, which are further detailed in
melalui regulasi internal lainnya, termasuk Surat Keputusan, other internal regulations, including Decrees, SOPs, and
SOP, dan Working Instruction terkait. related Working Instructions.
3. Sistem Informasi Manajemen 3. Management Information System
Dalam rangka meningkatkan efektivitas pemantauan In order to improve the effectiveness of monitoring
terhadap profil calon debitur dan karakteristik transaksi, the profiles of prospective debtors and transaction
Perseroan mengimplementasikan sistem informasi characteristics, the Company implements a management
manajemen yang mendukung proses identifikasi, analisis, information system that supports the process of identifying,
dan pengawasan transaksi. Sistem ini juga mencakup analyzing, and supervising transactions. This system also
mekanisme cleansing untuk Daftar Terduga Teroris dan includes a cleansing mechanism for the List of Suspected
Organisasi Teroris (DTTOT), Daftar Pendanaan Proliferasi Terrorists and Terrorist Organizations (DTTOT), the List of
Senjata Pemusnah Massal (DPPSPM), serta daftar terkait Counter-Terrorism Financing & Proliferation of Weapons of
Judi Online. Mass Destruction (CPF), and lists related to Online Gambling.
4. Pengendalian Internal 4. Internal Control
Aktivitas pengendalian internal di Perseroan dilakukan untuk Internal control activities at the Company are conducted to
memastikan Pedoman Penerapan Program APU PPT & ensure that the Guidelines for the Implementation of the
PPPSPM diterapkan secara efektif, melalui regulasi internal AML/CFT, & CPF Program are effectively applied, through
yang relevan dan audit internal yang rutin dilaksanakan. relevant internal regulations and regular internal audits.
5. Sumber Daya Manusia dan Pelatihan 5. Human Capital and Training
Perseroan memahami bahwa keberhasilan penerapan The Company understands that the successful
Program APU PPT & PPPSPM sangat bergantung pada implementation of the AML/CFT, & CPF Program is highly
integritas dan kompetensi pejabat serta karyawan. Oleh dependent on the integrity and competence of its officers
karena itu, Perseroan menerapkan proses seleksi yang ketat and employees. Therefore, the Company implements a
dan melakukan pemantauan terhadap seluruh karyawan. rigorous selection process and monitors all employees.
Selain menyelenggarakan proses rekrutmen, Perseroan In addition to conducting the recruitment process, the
rutin menyelenggarakan pelatihan APU PPT & PPPSPM Company regularly conducts AML/CFT, & CPF training at
setidaknya sekali setiap tahun yang dievaluasi melalui ujian least once a year, which is evaluated through a series of
dalam rangkaian development program. development program exams.
Selain mengacu pada kelima pilar utama, Perseroan juga Besides referring to the five main pillars, the Company also
melaksanakan sejumlah inisiatif tambahan untuk memperkuat implements a number of additional initiatives to strengthen
efektivitas Program APU PPT & PPPSPM, yaitu: the effectiveness of the AML/CFT, & CPF Program, namely:
1. Customer Due Diligence (CDD) & Enhanced Due Diligence 1. Customer Due Diligence (CDD) & Enhanced Due Diligence
(EDD) (EDD)
Perseroan melakukan uji tuntas melalui identifikasi dan The Company conducts due diligence through the
verifikasi calon nasabah, serta analisis lanjutan terhadap identification and verification of prospective customers,
nasabah dengan risiko tinggi (high risk customer). as well as further analysis of high-risk customers.
2. Pemenuhan Kewajiban Pelaporan 2. Fulfillment of Reporting Obligations
Perseroan secara konsisten melaksanakan kewajiban The Company consistently fulfills its reporting obligations
pelaporan, baik kepada regulator, Konglomerasi Keuangan to regulators, Astra Financial Conglomerate, and internal
Astra, maupun pihak internal Perseroan, sebagai bagian dari parties as part of its efforts to ensure operational compliance
upaya memastikan kepatuhan dan transparansi operasional. and transparency.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 411
Page 414
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
3. Pencegahan Pendanaan Terorisme & Proliferasi Senjata 3. Counter-Terrorism Financing & Proliferation of Weapons
Pemusnah Massal of Mass Destruction
Perseroan melaksanakan screening terhadap DTTOT, The Company conducts screening of the List of Suspected
DPPSPM, dan daftar Judi Online, serta menerapkan blacklist Terrorists and Terrorist Organizations (DTTOT), the List of
dan menolak transaksi dari nasabah yang terkait. Proliferation Financing of Weapons of Mass Destruction
(CPF), and online gambling activities, along with rejecting
transactions related to such customers.
Struktur Organisasi dan Penanggung Jawab Program APU, PPT & PPPSPM
Organizational Structure and Persons Responsible for the AML/CFT, & CPF Programs
Pelaksanaan Program APU PPT & PPPSPM di Perseroan The implementation of the AML/CFT, & CPF Program in the
diterapkan secara menyeluruh, tidak hanya di kantor pusat Company is applied comprehensively, not only at the head
tetapi juga di seluruh cabang. Di kantor pusat, program office but also in all branches. At the head office, the AML/
Program APU PPT & PPPSPM dijalankan oleh Division Head CFT, & CPF Program is conducted by the Division Head as the
sebagai penanggung jawab utama, sementara di setiap cabang main person in charge, while at each branch, this responsibility
tanggung jawab tersebut dipegang oleh Kepala Cabang. Secara is held by the Branch Manager. Overall, the AML/CFT, & CPF
keseluruhan, Fungsi APU PPT & PPPSPM berada di bawah Function is under the President Director who supervises the
Presiden Direktur yang membawahi Fungsi Kepatuhan sehingga Compliance Function so that the coordination and supervision
alur koordinasi dan pengawasan program senantiasa dapat of the program can always operate consistently throughout
berjalan konsisten di seluruh organisasi. the organization.
Profil Pengelola APU, PPT, dan PPPSPM
Profile of AML/CFT, & CPF Management
Berdasarkan Surat Keputusan Direksi No. 006/FIFGROUP/ Based on Board of Directors Decree No. 006/FIFGROUP/
SK-DIR/VI/2025, Perseroan menunjuk Compliance & SK-DIR/VI/2025, the Company appointed the Compliance &
Standardization Division Head sebagai Kepala APU, PPT, & Standardization Division Head as the Head of AML/CFT, &
PPPSPM. Dalam menjalankan tugasnya, beliau bertanggung CPF. In carrying out his duties, he is responsible for formulating
jawab untuk merumuskan kebijakan, mengkoordinasikan policies, coordinating implementation, and supervising the
pelaksanaan, dan mengawasi efektivitas program di seluruh effectiveness of the program in all work units, both at the head
unit kerja, baik di kantor pusat maupun cabang. office and branches.
Nama Billy Yonathan
Name
Usia 40 tahun
Age 40 years old
Kewarganegaraan WNI
Citizenship Indonesian
Domisili Tangerang, Banten
Domicile
Dasar Penunjukan Surat Keputusan Direksi No. 006/FIFGROUP/SK-DIR/VI/2025
Legal Basis of Appointment Board of Directors’ Decree No. 006/FIFGROUP/SK-DIR/VI/2025
Riwayat Pendidikan Sarjana Manajemen, Universitas Katolik Parahyangan (2010)
Educational Background Bachelor of Management, Parahyangan Catholic University (2010)
412 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 415
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Riwayat Pekerjaan • Corporate Planning & Business Development Officer (2010)
Career History • Business Development Officer (2010-2011)
• CRM On-Line Sub Department Head (2011-2014)
• Business & Process Development Sub Department Head (2014-2017)
• Business & Process Development Department Head (2017-2024)
• Compliance and Standardization Deputy Division Head (2024-sekarang)
• Corporate Planning & Business Development Officer (2010)
• Business Development Officer (2010-2011)
• CRM Online Sub-Department Head (2011-2014)
• Business & Process Development Sub Department Head (2014-2017)
• Business & Process Development Department Head (2017-2024)
• Compliance and Standardization Deputy Division Head (2024-present)
Rangkap Jabatan -
Concurrent Position
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Komisaris, Direksi, dan pemegang saham
Affiliated Relationship No affiliation with members of the Board of Commissioners, Board of Directors, and shareholders
Tugas dan Tanggung Jawab Pengelola APU, PPT dan PPPSPM
Duties and Responsibilities of AML/CFT, & CPF Management
Uraian tugas dan tanggung jawab pengelola Program APU, PPT, The duties and responsibilities of the
& PPPSPM di Perseroan meliputi beberapa aspek utama, yaitu: AML/CFT, & CPF Program Management in the Company
includes several key aspects, namely:
1. Menyusun dan melakukan pengkinian kebijakan APU PPT 1. Formulating and updating AML/CFT, & CPF policies;
& PPPSPM;
2. Melakukan Analisa penilaian risiko APU PPT & PPPSPM; 2. Conducting risk assessment analysis for AML/CFT, & CPF;
3. Memastikan penerapan program APU PPT & PPPSPM 3. Ensuring the effective implementation of the AML/CFT, &
dijalankan di ruang lingkup perusahaan secara efektif; CPF programs within the scope of the company;
4. Melakukan literacy terkait APU PPT & PPPSPM. 4. Conducting literacy programs related to AML/CFT, & CPF.
Pelaksanaan Program APU, PPT, & PPPSPM Tahun 2025
Implementation of the AML/CFT, & CPF Programs in 2025
Pada tahun 2025, Perseroan telah melaksanakan sejumlah In 2025, the Company has carried out a number of activities
kegiatan sehubungan dengan upaya peningkatan kualitas related to efforts to improve the quality of the implementation
penerapan Program APU, PPT, & PPPSPM, antara lain: of the AML/CFT, & CPF Programs, including:
1. Pengawasan Aktif Direksi dan Dewan Komisaris 1. Active Supervision by the Board of Directors and Board
of Commissioners
Perseroan telah melaksanakan mekanisme pengawasan The Company has implemented a mechanism for
penerapan program APU PPT & PPPSPM melalui supervising the implementation of the AML/CFT, & CPF
pengesahan Pedoman APU PPT & PPPSPM tahun 2025 programs through the approval of the 2025 AML/CFT, & CPF
dan telah dilakukan pembahasan APU PPT & PPPSPM pada Guidelines and has discussed the AML/CFT, & CPF at two (2)
rapat Direksi dan Dewan Komisaris sebanyak 2 (dua) kali. Board of Directors and Board of Commissioners meetings.
2. Kebijakan dan Prosedur 2. Policies and Procedures
Perseroan telah membuat suatu regulasi internal yang The Company has established internal regulations governing
mengatur keseluruhan pelaksanaan APU PPT & PPPSPM the overall implementation of AML/CFT, & CPF in the form
berupa Pedoman Penerapan Program APU PPT & PPPSPM, of the AML/CFT, & CPF Implementation Guidelines, along
beserta regulasi internal turunannya baik yang berbentuk with its subsidiary internal regulations, both in the form of
policy maupun berbentuk prosedur. policies and procedures.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 413
Page 416
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
3. Sistem Informasi Manajemen 3. Management Information System
Perseroan memiliki sistem internal APU PPT untuk The Company has an internal AML/CFT system to identify
mengidentifikasi dan melakukan analisa High Risk Customer and analyze High Risk Customers for Money Laundering,
atas Tindak Pidana Pencucian Uang, Tindak Pidana Terrorism Financing, and Proliferation Financing of Weapons
Pendanaan Terorisme, dan Pendanaan Proliferasi Senjata of Mass Destruction (AML/CFT, & CPF).
Pemusnah Massal (TPPU, TPPT, dan PPSPM).
4. Pengendalian Internal 4. Internal Control
Mekanisme pengawasan dan control pelaksanaan APU The mechanism for monitoring and controlling the
PPT & PPPSPM di Perseroan juga dilakukan melalui proses implementation of AML/CFT, & CPF in the Company is
audit internal APU PPT & PPPSPM. also carried out through the AML/CFT, & CPF internal
audit process.
5. Sumber Daya Manusia dan Pelatihan 5. Human Capital and Training
Untuk senantiasa meningkatkan knowledge dan kompetensi To continuously improve employee knowledge and
karyawan terhadap APU PPT & PPPSPM, Perseroan telah competence in AML/CFT, & CPF, the Company has
melaksanakan pelatihan APU PPT & PPPSPM bagi karyawan conducted AML/CFT, & CPF training for employees through
melalui mekanisme training dan modul E-Learning. training mechanisms and E-Learning modules.
Selain mengacu pada kelima pilar utama, Perseroan juga Not only referring to the five main pillars, but the Company also
melaksanakan sejumlah inisiatif tambahan untuk memperkuat implements a number of additional initiatives to strengthen the
efektivitas Program APU PPT & PPPSPM, yaitu: effectiveness of the AML/CFT, & CPF Program, namely:
1. Customer Due Diligence (CDD) & Enhanced Due Diligence 1. Customer Due Diligence (CDD) & Enhanced Due Diligence
(EDD) (EDD)
Perusahaan telah melaksanakan CDD melalui identifikasi The company has implemented CDD by identifying the
identitas & dokumen calon customer pada setiap proses identity and documents of prospective customers in every
order. Adapun proses EDD dilakukan secara rutin melalui order process. The EDD process is done routinely by
pembuatan laporan analisa bulanan terhadap customer preparing monthly analysis reports on customers who are
yang terjaring parameter High Risk APU PPT & PPPSPM. classified as High-Risk AML/CFT, & CPF.
2. Pemenuhan Kewajiban Pelaporan 2. Reporting Obligations
Kewajiban pelaporan terhadap Regulator, Konglomerasi Reporting obligations to regulators, Astra Financial
Keuangan Astra, serta internal Perseroan, di antaranya: Conglomerate, and internal companies, including:
a. Penilaian Risiko APU PPT (Aplikasi Pelaporan Online a. AML/CFT Risk Assessment (FSA Online Reporting
OJK/ APOLO); Application/APOLO);
b. Dokumen Penilaian Risiko (Individual Risk Assessment); b. Risk Assessment Documents (Individual Risk
Assessment);
c. Laporan Pemblokiran Serta Merta DTTOT/DPPSPM; c. DTTOT/DPPSPM Immediate Blocking Report (Anti-
(Sistem Informasi Program Anti Pencucian Uang dan Money Laundering and Counter-Terrorism Financing
Pencegahan Pendanaan Terorisme/SIGAP) ; Program Information System/SIGAP);
d. Pengkinian Data Nasabah; d. Customer Data Update;
e. Laporan Transaksi Keuangan Mencurigakan; e. Suspicious Financial Transaction Report ;
f. Laporan Pengguna Jasa Baru (Sistem Informasi f. New Service User Report (Integrated Service User
Pengguna Jasa Terpadu/ SIPESAT ); Information System/SIPESAT;
g. Laporan Watchlist DTTOT (Sistem Informasi Terduga g. DTTOT Watchlist Report (Terrorism Financing Suspect
Pendanaan Terorisme/SIPENDAR ); Information System/SIPENDAR;
h. Financial Integrity Rating Report. h. Financial Integrity Rating Report.
414 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 417
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
3. Pencegahan Pendanaan Terorisme & Proliferasi Senjata 3. Prevention of Terrorism Financing & Proliferation of
Pemusnah Massal Weapons of Mass Destruction
Perseroan telah melakukan pemadanan data DTTOT, The Company has matched the List of Suspected
DPPSPM, dan Judi Online ke dalam sistem internal untuk Terrorists and Terrorist Organizations, the List of Funding
dilakukan screening & blacklist terhadap calon customer of Proliferation of Weapons of Mass Destruction, and Online
dan karyawan yang match dengan data tersebut. Gambling data into its internal system to screen and blacklist
prospective customers and employees who match the data.
Kasus Hukum Terkait APU, PPT, dan PPPSPM Tahun 2025
Legal Cases Related to AML/CFT, & CPF in 2025
Perseroan memastikan seluruh kegiatan usaha dijalankan The Company ensures that all business activities are carried
dengan taat dan patuh terhadap peraturan perundang- out in compliance with the laws and regulations applicable
undangan yang berlaku di industri pembiayaan. Melalui in the financing industry. Through the implementation of the
penerapan Program APU, PPT, & PPPSPM yang disosialisasikan AML/CFT, & CPF Program, which is regularly disseminated to
secara berkala kepada karyawan, Perseroan tidak mencatat employees, the Company did not record any cases related to
adanya kasus terkait pencucian uang, pendanaan terorisme, money laundering, terrorist financing, or proliferation financing
maupun pendanaan proliferasi senjata pemusnah massal di of weapons of mass destruction in 2025.
tahun 2025.
Penilaian Financial Integrity Rating on Money Laundering and Terrorist Financing (FIR on ML/TF)
Financial Integrity Rating on Money Laundering and Terrorist Financing (FIR on ML/TF)
Perusahaan memperoleh nilai FIR on ML/TF sebesar 9,49 The Company obtained a FIR on ML/TF score of 9.49
(SANGAT BAIK).Hal ini menunjukan bahwa tingkat komitmen (EXCELLENT). This shows the Company’s EXCELLENT level
yang SANGAT BAIK dari Perusahaan dalam mendukung PPATK of commitment in supporting PPATK and Law Enforcement
dan Aparat Penegak Hukum untuk melakukan penelusuran Agencies in tracing financial transactions related to indications
transaksi keuangan terkait indikasi TPPU/TPPT/PPSPM, of AML/CFT, & CPF, implementing AML/CFT, & CPF reporting
mengimplementasikan tata Kelola pelaporan APU PPT dan governance in accordance with LPP provisions and PPATK
PPPSPM sesuai ketentuan LPP dan pedoman pelaporan reporting guidelines, as well as the level of compliance with
PPATK serta tingkat kepatuhan terhadap kewajiban pelaporan AML/CFT, & CPF reporting obligations to PPATK and the quality
APU PPT dan PPPSPM kepada PPATK dan kualitas laporan of reports submitted.
yang disampaikan.
Rencana Kerja APU, PPT, & PPPSPM Tahun 2026
AML/CFT, & CPF Work Plan for 2026
Pada tahun 2026 mendatang, Perseroan memastikan In 2026, the Company will ensure the effective implementation
pelaksanaan program APU PPT & PPPSPM dijalankan secara of the AML/CFT, & CPF program within the scope of the
efektif di dalam ruang lingkup Perseroan yang didukung Company, supported by the development of a system to
dengan pengembangan sistem untuk mendukung proses support the analysis, reporting, and monitoring of AML/CFT,
analisa, reporting, dan monitoring APU PPT & PPPSPM, serta & CPF, as well as monitoring negative news related to AML/CFT,
pemantauan berita negatif terkait APU PPT & PPPSPM untuk & CPF to identify potential compliance risks and strengthen
melakukan identifikasi potensi risiko kepatuhan dan penguatan internal controls.
pengendalian internal.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 415
Page 418
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Perkara Hukum
Legal Cases
Perkara Hukum yang Dihadapi Perseroan Tahun 2025
Legal Cases Faced by the Company in 2025
Kasus Hukum Perdata & Pidana Civil & Criminal Legal Cases
Sepanjang tahun 2025, tidak terdapat kasus hukum perdata Throughout 2025, there were no civil or criminal legal cases
maupun pidana yang berdampak material terhadap Perseroan. that had a material impact on the Company.
Perkara Hukum yang Dihadapi oleh Anggota Dewan Komisaris dan Direksi Perseroan
Legal Cases Involving Members of the Board of Commissioners and Directors
Selama tahun 2025, seluruh anggota Dewan Komisaris Throughout 2025, all members of the Company’s Board of
dan Direksi Perseroan yang sedang menjabat tidak pernah Commissioners and Board of Directors who were in office were
tersangkut atau terlibat dalam suatu kasus dan/atau perselisihan never involved in any civil and/or criminal cases and/or disputes.
perdata dan/atau pidana.
Perkara Hukum yang Dihadapi Entitas Anak Tahun 2025
Legal Cases Faced by Subsidiaries in 2025
Sampai dengan akhir 2025, Perseroan tidak memiliki Entitas As of the end of 2025, the Company does not have any
Anak sehingga tidak terdapat permasalahan hukum yang Subsidiaries, so there are no legal issues faced by the
dihadapi oleh Entitas Anak Perseroan. Company’s Subsidiaries.
Perkara Penting yang Dihadapi oleh Anggota Dewan Komisaris dan Direksi Entitas Anak
Important Cases Faced by Members of the Board of Commissioners and Board of Directors of
Subsidiaries
Hingga akhir tahun 2025, Perseroan tidak memiliki Entitas Until the end of 2025, the Company has no Subsidiaries,
Anak, sehingga tidak terdapat permasalahan hukum yang and there are no legal issues faced by the Company’s
dihadapi oleh Entitas Anak Perseroan. Dengan demikian, tidak Subsidiaries. Consequently, there are no legal issues involving
ada permasalahan hukum yang melibatkan anggota Dewan members of the Board of Commissioners or Directors of the
Komisaris maupun Direksi Entitas Anak Perseroan. Company’s Subsidiaries.
Dampak Permasalahan Hukum terhadap Perseroan
Impact of Legal Issues on the Company
Permasalahan hukum yang dihadapi Perseroan sepanjang tahun The legal issues faced by the Company throughout 2025 did
2025 tidak menimbulkan dampak material terhadap status, not have a material impact on the status, position, or going
posisi, ataupun keberlangsungan kegiatan usaha Perseroan. concern ( ) of the Company’s business activities.
416 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 419
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Sanksi Administratif
Administrative Sanctions
Sanksi Administratif dari Regulator
Administrative Sanctions from Regulators
Pada tahun 2025, tidak terdapat sanksi administratif yang In 2025, there were no material administrative sanctions
berdampak material dari pihak regulator terhadap Perseroan. imposed by regulators on the Company.
Sanksi atas Ketidakpatuhan terhadap Hukum atau Peraturan Terkait dengan Transaksi Pihak
Berelasi yang Signifikan atau Material
Sanctions for Non-Compliance with Laws or Regulations Related to Significant or Material Related
Party Transactions
Tidak ada kasus ketidakpatuhan terhadap hukum, aturan dan There were no cases of non-compliance with laws, rules, and
peraturan yang berkaitan dengan transaksi dengan pihak regulations related to transactions with related parties that had
berelasi yang berdampak material terhadap Perseroan. a material impact on the Company.
Sanksi dari Regulator Terkait Peristiwa Penting
Sanctions from Regulators Related to Material Events
Sepanjang tahun 2025, Perseroan tidak pernah mendapatkan Throughout 2025, the Company never received sanctions from
sanksi dari regulator yang disebabkan oleh tidak membuat regulators due to failure to make announcements within the
pengumuman dalam jangka waktu yang ditentukan untuk specified time frame for material events.
peristiwa penting (material event).
Sanksi Pelanggaran Hukum Terkait Masalah Perburuhan/ Ketenagakerjaan/Konsumen/
Kepailitan/Komersial/Persaingan atau Lingkungan Hidup
Sanctions for Legal Violations Related to Labor/Employment/Consumer/Bankruptcy/Commercial/
Competition or Environmental Issues
Perseroan tidak mencatatkan adanya pelanggaran hukum The Company did not record any legal violations related
apa pun yang berkaitan dengan masalah perburuhan/ to labor/employment/consumer/bankruptcy/commercial/
ketenagakerjaan/konsumen/kepailitan/komersial/persaingan competition or environmental issues.
atau lingkungan hidup.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 417
Page 420
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Sanksi Terkait Peraturan Pencatatan Obligasi
Sanctions Related to Bond Listing Regulations
Sepanjang tahun 2025, Perseroan tidak menerima sanksi Throughout 2025, the Company did not receive any material
administratif yang bersifat material terkait ketentuan pencatatan administrative sanctions related to the Indonesian Capital
obligasi. Hal ini mencerminkan komitmen Perseroan dalam Market and Financial Institutions Supervisory Agency bond
menjaga kepatuhan terhadap seluruh regulasi, ketentuan, serta listing requirements. This reflects the Company’s commitment
peraturan pencatatan yang ditetapkan oleh regulator maupun to maintaining compliance with all regulations, provisions, and
Self-Regulatory Organization (SRO), termasuk pemenuhan listing requirements set by regulators and Self-Regulatory
kewajiban pengungkapan dan pelaporan secara transparan. Organizations (SROs), including fulfilling disclosure and
reporting obligations in a transparent manner.
Sanksi Terkait Peraturan Perpajakan
Sanctions Related to Tax Regulations
Sepanjang tahun 2025, Perseroan tidak menerima sanksi Throughout 2025, the Company did not receive any sanctions
yang bersifat ketidakpatuhan dalam pemenuhan kewajiban related to non-compliance with its tax obligations.
perpajakan.
Kerangka Governansi, Pengelolaan
dan Pengendalian Aspek Perpajakan
Governance, Management, and Control Framework for Taxation
Dalam menjalankan bisnis pembiayaan, Perseroan selalu patuh In conducting its financing business, the Company always
pada regulasi yang berlaku termasuk memastikan pemenuhan complies with applicable regulations, including ensuring that
aspek perpajakan sudah sesuai dengan peraturan perpajakan tax aspects are in accordance with applicable tax regulations
yang berlaku di Indonesia. Kepatuhan Perseroan terhadap in Indonesia. The Company’s tax compliance is one of the
perpajakan merupakan salah satu bentuk kontribusi Perseroan Company’s contributions to nation-building. As of December 31,
dalam membangun negara. Hingga 31 Desember 2025, 2025, the Company has not received any warnings regarding
Perseroan tidak mendapat teguran yang bersifat ketidakpatuhan non-compliance in fulfilling its tax obligations.
dalam pemenuhan kewajiban perpajakan.
418 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 421
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Akses Informasi dan Data Perseroan
Access to Company Information and Data
Perseroan berkomitmen untuk senantiasa menerapkan prinsip The Company is committed to consistently applying the
transparansi sebagai salah satu pilar utama implementasi principle of transparency as one of the main pillars of GCG
GCG. Dalam mewujudkan komitmen tersebut, Perseroan implementation. In realizing this commitment, the Company
menyediakan kemudahan akses terhadap informasi dan data provides easy access to company information and data for all
perusahaan bagi seluruh pemangku kepentingan, baik yang stakeholders, both financial and non-financial, through various
bersifat keuangan maupun non-keuangan, melalui berbagai available communication channels, such as social media, official
kanal komunikasi yang tersedia, seperti media sosial, situs web websites, email blasts, public presentations for debtors and
resmi, email blast, paparan publik bagi debitur dan masyarakat, the community, press releases, and internal communication
siaran pers, serta media komunikasi internal yang ditujukan media intended for employees.
bagi karyawan.
Melalui situs web resmi Perseroan, para pemangku kepentingan Through the Company’s official website, stakeholders can
dapat mengakses beragam informasi penting mengenai access a variety of important information about the Company,
Perseroan, termasuk Laporan Tahunan dan Laporan Keuangan including Annual Reports and Annual Financial Reports. The
Tahunan. Sarana penyediaan informasi dan komunikasi yang means of providing information and communication utilized by
dimanfaatkan Perseroan dijelaskan sebagai berikut: the Company are described as follows:
Situs Web
Website
Perseroan mengoptimalkan situs web resmi (www.fifgroup. The Company optimizes its official website (www.fifgroup.
co.id) sebagai platform utama dalam mendistribusikan informasi co.id) as the main platform for distributing information in a
secara tepat waktu, relevan, jelas, akurat, dan mudah diakses timely, relevant, clear, accurate, and easily accessible manner
oleh seluruh pemangku kepentingan. Seluruh informasi yang to all stakeholders. All information presented on the website
disajikan pada situs web tersedia dalam 2 (dua) bahasa, yaitu is available in two languages, namely Indonesian and English.
Bahasa Indonesia dan Bahasa Inggris. Perseroan melakukan The Company regularly updates all website content to ensure
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 419
Page 422
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
pembaruan secara berkala terhadap seluruh konten situs web the accuracy and suitability of the information presented to
guna menjamin keakuratan dan kesesuaian informasi yang the public.
disampaikan kepada publik.
Pengelolaan situs web dilakukan sesuai dengan ketentuan The website is managed in accordance with the provisions of
POJK No. 8/POJK.04/2015 tentang Situs Web Emiten dan/atau POJK No. 8/POJK.04/2015 concerning Issuers’ and/or Public
Perusahaan Publik, serta mengacu pada kebijakan komunikasi Companies’ Websites, as well as referring to the Company’s
Perseroan yang mengatur tata kelola pengungkapan informasi communication policy that regulates the governance of
dan perlindungan data rahasia perusahaan. information disclosure and protection of the company’s
confidential data.
Bursa Efek Indonesia
Indonesia Stock Exchange
Dalam kapasitasnya sebagai emiten penerbit obligasi di Bursa In its capacity as a bond issuer on the Indonesia Stock Exchange
Efek Indonesia (BEI), Perseroan memiliki kewajiban untuk (IDX), the Company has an obligation to submit periodic reports
menyampaikan laporan berkala kepada OJK dan BEI sebagai to the FSA and IDX as a form of implementing the principle
bentuk penerapan prinsip keterbukaan informasi. Langkah ini of information disclosure. This step reflects the Company’s
mencerminkan tanggung jawab Perseroan untuk memastikan responsibility to ensure that all material information, including
seluruh informasi material, termasuk perubahan pengurus changes in management and bond payment capabilities, is
dan kemampuan pembayaran obligasi, disampaikan secara disclosed transparently to the public.
transparan kepada publik.
Kantor Pusat
Head Office
Perseroan menyediakan akses langsung bagi pemangku The Company provides direct access for stakeholders who
kepentingan yang membutuhkan informasi tambahan mengenai require additional information regarding the Company’s
kegiatan usaha Perseroan melalui kunjungan ke kantor pusat business activities through visits to the head office located at:
yang beralamat di:
MENARA FIF FIF TOWER
Jl. T.B. Simatupang No.Kav. 15 Jl. T.B. Simatupang No.Kav. 15
RT.4/RW.1, Lebak Bulus, Cilandak RT.4/RW.1, Lebak Bulus, Cilandak
Kota Jakarta Selatan, DKI Jakarta 12440 South Jakarta City, Jakarta Special Capital Region 12440
420 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 423
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Media Sosial
Social Media
Sebagai bagian dari strategi komunikasi digital, Perseroan As part of its digital communication strategy, the Company
memanfaatkan peran media sosial untuk memperluas utilizes social media to expand the reach of information
jangkauan informasi dan memperkuat interaksi dengan publik. and strengthen interaction with the public. Through four (4)
Melalui 4 (empat) akun media sosial resmi yang dikelola secara official social media accounts that are professionally managed,
profesional, Perseroan memastikan penyampaian informasi the Company ensures that information is delivered quickly,
berlangsung cepat, relevan, dan menarik. Tampilan visual yang relevantly, and attractively. Informative visual displays also
informatif turut mendukung efektivitas penyebaran informasi support the effective dissemination of information without
tanpa batas geografis. geographical boundaries.
Facebook Instagram X
FIFCLUB FIFCLUB FIFCLUB
YouTube TikTok Telegram
FIFCLUB FIFCLUB FIFGROUPFIONA_BOT
Dengan menyajikan berbagai konten informatif dan interaktif, By presenting a variety of informative and interactive content,
Perseroan terus berupaya membangun hubungan yang positif the Company continues to strive to build positive relationships
dengan publik serta memperkuat citra korporasi yang tepercaya. with the public and strengthen its image as a trusted corporation.
Selain itu, media sosial juga dimanfaatkan sebagai platform Social media is also used as an educational platform to increase
edukatif untuk meningkatkan literasi keuangan di kalangan financial literacy among the digital community, in line with the
masyarakat digital, sejalan dengan komitmen Perseroan dalam Company’s commitment to providing social added value.
memberikan nilai tambah sosial.
Korespondensi dan Pelaporan Berkala kepada Regulator
Correspondence and Periodic Reporting to Regulators
Perseroan memastikan kepatuhan terhadap kewajiban The Company ensures compliance with its periodic reporting
pelaporan berkala kepada regulator melalui penyampaian obligations to regulators by providing transparent, accurate, and
informasi yang transparan, akurat, dan tepat waktu. Sepanjang timely information. Throughout 2025, the Company has fulfilled
tahun 2025, Perseroan telah memenuhi seluruh kewajiban all of these reporting obligations, with the following details:
pelaporan tersebut dengan rincian sebagai berikut:
1. Korespondensi dan Pelaporan Berkala kepada Regulator 1. Correspondence and Periodic Reporting to Regulators
Sebagai bagian dari penerapan prinsip transparansi dan As part of the implementation of the principles of
akuntabilitas, Perseroan menjalin komunikasi aktif dengan transparency and accountability, the Company maintains
regulator. Adapun daftar korespondensi antara Perseroan active communication with regulators. The list of
dan regulator selama tahun 2025 adalah sebagai berikut: correspondence between the Company and regulators
during 2025 is as follows:
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 421
Page 424
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Bentuk Korespondensi Tujuan Periode Pelaporan Frekuensi (kali)
Form of Correspondence Purpose Reporting Period Frequency (times)
Laporan Keuangan BEI dan OJK Triwulan 4
Financial Statements IDX and FSA Quarter
Laporan Keuangan Tahunan BEI dan OJK Tahunan 1
Annual Financial Statements IDX and FSA Annual
Laporan Tahunan dan Laporan Keberlanjutan BEI dan OJK Tahunan 1
Annual Report and Sustainability Report IDX and FSA Annual
Laporan Hasil Evaluasi Komite Audit terhadap BEI dan OJK Tahunan 1
Pelaksanaan Pemberian Jasa Audit oleh IDX and FSA Annual
Kantor Akunan Publik
Report on the Audit Committee's Evaluation
of the Provision of Audit Services by Public
Accounting Firms
Penunjukan/Perubahan Kantor Akuntan Publik BEI dan OJK Tahunan 1
dan/atau Akuntan Publik IDX and FSA Annual
Appointment/Change of Public Accounting
Firm and/or Public Accountant
Rapat Umum Pemegang Saham Tahunan BEI dan OJK Tahunan 1
Annual General Meeting of Shareholders IDX and FSA Annual
Paparan Publik Tahunan BEI Tahunan 1
Annual Public Presentation IDX Annual
2. Publikasi Laporan Keuangan 2. Financial Report Publication
Sepanjang tahun 2025, Perseroan telah melaksanakan Throughout 2025, the Company has published financial
publikasi laporan keuangan serta kegiatan paparan publik reports and held public presentations as a form of
sebagai bentuk transparansi kepada para pemangku transparency to stakeholders, with the following details:
kepentingan, dengan rincian sebagai berikut:
Tanggal Tujuan Perihal
No.
Date Purpose Subject
1 24 Februari 2025 BEI dan OJK Laporan Keuangan Tanggal 31 Desember 2024 PT Federal
February 24, 2025 IDX and FSA International Finance yang Telah Diaudit
Audited Financial Statements of PT Federal International Finance as
of December 31, 2024
3 30 Juli 2025 BEI dan OJK Laporan Keuangan Konsolidasian Interim Tanggal 30 Juni 2025 PT
July 30, 2025 IDX and FSA Federal International Finance yang Tidak Diaudit
Interim Consolidated Financial Statements of PT Federal International
Finance as of June 30, 2025 (Unaudited)
4 31 Oktober 2025 BEI dan OJK Laporan Keuangan Konsolidasian Interim Tanggal 30 September
October 31, 2025 IDX and FSA 2025 PT Federal International Finance yang Tidak Diaudit
Interim Consolidated Financial Statements as of September 30, 2025
of PT Federal International Finance (Unaudited)
422 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 425
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
3. Laporan Insidental kepada Regulator 3. Incidental Reports to Regulators
Perseroan juga melaporkan laporan insidental kepada The Company also submitted incidental reports to the
Regulator antara lain Laporan Penyampaian Kesiapan Regulator, including the Report on the Availability of Funds
Dana Untuk Pelunasan Efek Bersifat Utang, Laporan for the Repayment of Debt Securities, the Report on the
Penggunaan Dana Hasil Penawaran Umum, dan Laporan Use of Proceeds from the Public Offering, and the Report
Perubahan Pengurus. on Changes in Management.
4. Paparan Publik 4. Public Disclosure
Dalam kapasitasnya sebagai Emiten, Perseroan berkomitmen In its capacity as an Issuer, the Company is committed to
untuk mematuhi Ketentuan III.3.6 sebagaimana tercantum complying with Provision III.3.6 as stated in the Decree
dalam Surat Keputusan Direksi PT Bursa Efek Indonesia of the Board of Directors of PT Bursa Efek Indonesia No.
No. Kep-00066/BEI/09-2022 tanggal 30 September Kep-00066/BEI/09-2022 dated September 30, 2022,
2022 tentang Perubahan Peraturan Nomor I-E mengenai concerning Amendments to Regulation Number I-E
Kewajiban Penyampaian Informasi. regarding Information Disclosure Obligations.
Siaran Pers
Press Releases
Dalam rangka menjalankan prinsip keterbukaan informasi, In order to uphold the principle of information disclosure, the
Perseroan senantiasa menyampaikan perkembangan penting Company consistently communicates important developments
perusahaan melalui penerbitan siaran pers. Publikasi ini through the issuance of press releases. These publications are
ditujukan untuk memastikan masyarakat memperoleh informasi intended to ensure that the public receives accurate, relevant,
yang akurat, relevan, dan terkini mengenai kegiatan Perseroan. and up-to-date information regarding the Company’s activities.
Berikut merupakan siaran pers yang telah diterbitkan sepanjang The following are the press releases published throughout 2025:
tahun 2025:
Judul Press Release Tanggal Publikasi
No.
Press Release Title Publication Date
1 600 UMKM dari 30 Kota Antusias Ikuti Program Inkubasi Sahabat FINATRA 16 Januari 2025
600 MSMEs from 30 Cities Enthusiastically Participate in the FINATRA Friends Incubation Program January 16, 2025
2 FIFGROUP Dukung Pendidikan: 448 Anak Karyawan se-Indonesia Terima Beasiswa Prestasi 25 Januari 2025
FIFGROUP Supports Education: 448 Employees' Children Across Indonesia Receive Achievement January 25, 2025
Scholarships
3 FIFGROUP Sabet Empat Gelar pada Ajang Astra Corporate Affairs Awards 2024 03 Februari 2025
FIFGROUP Wins Four Titles at the 2024 Astra Corporate Affairs Awards February 3, 2025
4 FIFGROUP Raih Penghargaan Best Women Empowerment Company Awards 2025 12 Februari 2025
FIFGROUP Wins Best Women Empowerment Company Awards 2025 February 12, 2025
5 FIFGROUP Raih Penghargaan Indonesia Digital Sustainability Awards 2025 19 Februari 2025
FIFGROUP Wins the Indonesia Digital Sustainability Awards 2025 February 19, 2025
6 SPEKTRA Meriah Hadir Kembali di Bali, 23 Februari 2025
Tawarkan Potongan Angsuran dan Cicilan Mulai dari 0% February 23, 2025
SPEKTRA Meriah Returns to Bali,
Offering Installment Discounts and Installments Starting at 0%
7 FIFGROUP Meraih Dua Penghargaan Gold di WOW Brand Award 2025 26 Februari 2025
FIFGROUP Wins Two Gold Awards at the WOW Brand Award 2025 February 26, 2025
8 SPEKTRA Meriah Yogyakarta Tawarkan Cicilan Mulai 0% untuk Produk Elektronik dan Gadget 03 Maret 2025
SPEKTRA Meriah Yogyakarta Offers Installments Starting at 0% for Electronic Products and March 3, 2025
Gadgets
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 423
Page 426
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Judul Press Release Tanggal Publikasi
No.
Press Release Title Publication Date
9 FIFGROUP Hadirkan SPEKTRA Meriah di Dua Kota Secara Bersamaan 04 Maret 2025
FIFGROUP Launches SPEKTRA Meriah in Two Cities Simultaneously March 4, 2025
10 Laba Bersih PT Federal International Finance FY 2024 Senilai Rp4,4 Triliun 05 Maret 2025
PT Federal International Finance's Net Profit for FY 2024 Reaches Rp4.4 Trillion March 5, 2025
11 FIFGROUP Dukung Literasi Keuangan dalam Rangkaian KLiK Astra Financial di Medan 14 Maret 2025
FIFGROUP Supports Financial Literacy in the KLiK Astra Financial Series in Medan March 14, 2025
12 Dukung Kesehatan Masyarakat, FIFGROUP Resmikan Kampung Sehat Kedua di Jakarta Selatan 18 Maret 2025
Supporting Public Health, FIFGROUP Inaugurates Second Healthy Village in South Jakarta March 18, 2025
13 CEO FIFGROUP Terima Award Indonesia Best 50 CEO 2025 19 Maret 2025
FIFGROUP CEO Receives Indonesia's Best 50 CEO Award 2025 March 19, 2025
14 FIF Raih Triple A Awards Sustainable Finance 2025 20 Maret 2025
FIF Wins Triple A Awards for Sustainable Finance 2025 March 20, 2025
15 FIFGROUP Peduli: Berbagi Takjil, Tebarkan Kebaikan dalam di Bulan Suci Ramadan 26 Maret 2025
FIFGROUP Peduli: Sharing Iftar snacks, Spreading Kindness During the Holy Month of Ramadan March 26, 2025
16 FIFGROUP Raih Penghargaan Top Digital Corporate Brand Award 2025 26 Maret 2025
FIFGROUP Wins the Top Digital Corporate Brand Award 2025 March 26, 2025
17 Sambut Idul Fitri, FIFGROUP Peduli Salurkan Bingkisan Lebaran bagi Warga Sekitar Kantor Pusat 27 Maret 2025
dan Mitra March 27, 2025
In Celebration of Eid al-Fitr, FIFGROUP Cares Distributes Eid Gifts to Residents Near the Head
Office and Partners
18 Silaturahmi Usai Idul Fitri, FIFGROUP Melaksanakan Bakti Sosial untuk 36 Panti Asuhan di Seluruh 15 April 2025
Indonesia April 15, 2025
Post-Eid al-Fitr Gathering, FIFGROUP Conducts Social Service for 36 Orphanages Across
Indonesia
19 Hasil RUPS Tahunan Tahun Buku 2024 PT Federal International Finance 21 April 2025
Results of the 2024 Annual General Meeting of Shareholders of PT Federal International Finance April 21, 2025
20 Direktur FIFGROUP Terima Award Top Financial Woman Leaders 2025 25 April 2025
FIFGROUP Director Receives Top Financial Woman Leaders 2025 Award April 25, 2025
21 FIFGROUP Nobatkan Guru Penggerak Literasi Keuangan sebagai Duta Menyala di Teacher 29 April 2025
Summit 2025 April 29, 2025
FIFGROUP Names Financial Literacy Teacher as Ambassador at Teacher Summit 2025
22 Laba Bersih PT Federal International Finance Raih Rp1,13 Triliun di Kuartal I-2025 02 Mei 2025
PT Federal International Finance Reports Net Profit of Rp1.13 Trillion in Q1 2025 May 2, 2025
23 Berbagi Berkah Idul Adha: FIFGROUP Tebar 4 Sapi dan 497 Kambing Hingga Pelosok Negeri 09 Juni 2025
Sharing Eid al-Adha Blessings: FIFGROUP Distributes 4 Cows and 497 Goats Across the Country June 9, 2025
24 FIFGROUP dan Asa Menuju Tempat Kerja Lebih Manusiawi 02 Juli 2025
FIFGROUP and the Vision for a More Humane Workplace July 2, 2025
25 FIFGROUP Dorong Pemberdayaan UMKM Lewat FIFestival Kuliner 2025 08 Juli 2025
FIFGROUP Promotes Empowerment of MSMEs Through FIFestival Kuliner 2025 July 8, 2025
26 FIFGROUP Gelar Talkshow Kesehatan & Workshop Daur Ulang di FIFestival 2025 10 Juli 2025
FIFGROUP Hosts Health Talk Show & Recycling Workshop at FIFestival 2025 July 10, 2025
27 Perkuat Komitmen Keberlanjutan, FIFGROUP Kembangkan Kampung Berseri Astra Binaan Kedua 15 Juli 2025
di Sumatera Barat July 15, 2025
Strengthening its Commitment to Sustainability, FIFGROUP Develops its Second Astra-Assisted
Kampung Berseri in West Sumatra
424 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 427
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Judul Press Release Tanggal Publikasi
No.
Press Release Title Publication Date
28 FIFGROUP Gelar Inaugurasi dan Kick Off Program FIFPreneur: Dorong Purnabakti Jadi Pengusaha 29 Juli 2025
FIFGROUP Holds Inauguration and Kick-Off for FIFPreneur Program: Encouraging Retirees to July 29, 2025
Become Entrepreneurs
29 Panen Hingga Cupping, FIFGROUP Ajak Mengenal Desa Sejahtera Astra Penghasil Kopi 30 Juli 2025
From Harvest to Cupping, FIFGROUP Invites You to Discover Astra's Prosperous Coffee- July 30, 2025
Producing Village
30 Langkah Cerdas Ajukan Pembiayaan Motor Honda di GIIAS 2025 Lewat FIFGROUP 31 Juli 2025
Smart Steps to Apply for Honda Motorcycle Financing at GIIAS 2025 Through FIFGROUP July 31, 2025
31 FIFGROUP Kembali Raih Penghargaan di Ajang Non-Bank Financial Forum 2025 02 Agustus 2025
FIFGROUP Wins Another Award at the Non-Bank Financial Forum 2025 August 2, 2025
32 FIFGROUP Resmikan Integrasi Layanan Primer di Semarang, Dukung Transformasi Kesehatan 05 Agustus 2025
Nasional August 5, 2025
FIFGROUP Launches Primary Service Integration in Semarang, Supporting National Health
Transformation
33 FIFGROUP Raih Penghargaan Industry Marketing Champion 2025 di Riau 08 Agustus 2025
FIFGROUP Wins 2025 Industry Marketing Champion Award in Riau August 8, 2025
34 FIFGROUP Raih Penghargaan 6th PR Popular Companies Awards 2025 11 Agustus 2025
FIFGROUP Wins the 6th PR Popular Companies Awards 2025 August 11, 2025
35 Pendaftaran Beasiswa FIFGROUP Young Leader 2025 Dibuka – Dukung Generasi Pemimpin 13 Agustus 2025
Muda August 13, 2025
FIFGROUP Young Leader 2025 Scholarship Registration Opens – Supporting the Next Generation
Young Leaders
36 FIFGROUP Raih Penghargaan 18th Indonesia PR of The Year 2025 15 Agustus 2025
FIFGROUP Wins the 18th Indonesia PR of the Year 2025 Award August 15, 2025
37 Hajatan FIFGROUP Cabang Palembang: Apresiasi Konsumen 16 Agustus 2025
FIFGROUP Palembang Branch Event: Customer Appreciation August 16, 2025
38 FIFGROUP Raih Penghargaan TOP GRC 2025, Berkat Tata Kelola yang Baik 08 September 2025
FIFGROUP Wins TOP GRC 2025 Award, All Due to Good Governance September 8, 2025
39 FIFGROUP Hajatan Bandar Jaya, Dukung Ekonomi & Dekatkan Layanan 12 September 2025
FIFGROUP Bandar Jaya Event, Supporting the Economy & Bringing Services Closer September 12, 2025
40 Hajatan Cabang FIFGROUP Sanggau Suguhkan Layanan Keuangan, Promo Menarik, dan 15 September 2025
Komitmen Sosial September 15, 2025
FIFGROUP Sanggau Branch Event Offers Financial Services, Attractive Promotions, and Social
Commitment
41 Motor Impian Lebih Hemat Rp12,3 Juta, Hanya di FIFGROUP IMOS 2025 16 September 2025
Dream Motorcycle Savings of Rp12.3 Million, Only at FIFGROUP IMOS 2025 September 16, 2025
42 Perluas Pengelolaan Hutan, FIFGROUP Tegaskan Komitmen Keberlanjutan 19 September 2025
Expanding Forest Management, FIFGROUP Affirms Its Commitment to Sustainability September 19, 2025
43 FIFGROUP Raih Platinum Winner di Ajang Continuous Improvement Convention 2025 21 September 2025
FIFGROUP Wins Platinum Award at the 2025 Continuous Improvement Convention September 21, 2025
44 Booth FIFGROUP di IMOS 2025 Resmi Dibuka, Sajikan Promo Spesial dan Hadiah Motor Honda 24 September 2025
Lewat Pegang Asyik September 24, 2025
FIFGROUP Booth at IMOS 2025 Officially Opens, Offering Special Promotions and Honda
Motorcycle Prizes Through Pegang Asyik
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 425
Page 428
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Judul Press Release Tanggal Publikasi
No.
Press Release Title Publication Date
45 FIFASTRA Dukung Tim Honda Racing di MotoGP 2025, Hadirkan Mini Talkshow Inspiratif di IMOS 25 September 2025
FIFASTRA Supports Honda Racing Team at MotoGP 2025, Presents Inspirational Mini Talk Show September 25, 2025
at IMOS
46 FIFGROUP Kembali Raih Most Reputable Companies Award 2025 26 September 2025
FIFGROUP Once Again Wins the Most Reputable Companies Award 2025 September 26, 2025
47 Gandeng Karakter Popejoyy, FIFGROUP Hadirkan Nuansa Pop Culture di IMOS 2025 26 September 2025
Partnering with Popejoyy Character, FIFGROUP Brings Pop Culture Vibes to IMOS 2025 September 26, 2025
48 Hadir di IMOS 2025, FIFGROUP Dukung Kristian Hansen Jelajahi Nusantara 27 September 2025
At IMOS 2025, FIFGROUP Supports Kristian Hansen in Exploring the Archipelago September 27, 2025
49 FIFASTRA Hadirkan Pengalaman Eksklusif, Temu Sapa Pelanggan Bersama Pembalap HRC Jelang 02 Oktober 2025
MotoGP Mandalika October 2, 2025
FIFASTRA Presents an Exclusive Experience, Meet and Greet Customers with HRC Riders Ahead
of the Mandalika MotoGP
50 FIFGROUP Bukukan Transaksi Rp7,9 Miliar di IMOS 2025 06 Oktober 2025
FIFGROUP Records Rp7.9 Billion in Transactions at IMOS 2025 October 6, 2025
51 FIFGROUP Raih Penghargaan The 7th Iconomics Indonesia Best Financial Awards 2025 10 Oktober 2025
FIFGROUP Wins The 7th Iconomics Indonesia Best Financial Awards 2025 October 10, 2025
52 Hajatan Cabang FIFGROUP Tasikmalaya Disambut Meriah, Hadirkan Promo Spesial dan Aksi 11 Oktober 2025
Sosial October 11, 2025
FIFGROUP Tasikmalaya Branch Celebration Welcomed with Enthusiasm, Featuring Special
Promotions and Social Activities
53 FIFGROUP Raih Penghargaan dalam Ajang Indonesia Corporate Sustainability Initiatives 2025 17 Oktober 2025
FIFGROUP Wins Award at the Indonesia Corporate Sustainability Initiatives 2025 Event October 17, 2025
54 FIFGROUP Dukung Kesehatan dan Lingkungan: Bangun UKS di SDN 2 Bojongmenteng dan 18 Oktober 2025
Tanam 360 Pohon di Lebak, Banten October 18, 2025
FIFGROUP Supports Health and the Environment: Builds a School Health Unit at SDN 2
Bojongmenteng and Plants 360 Trees in Lebak, Banten
55 FIFGROUP Gelar Hajatan Cabang di Gorontalo, Tawarkan Promo Spesial dan Pengalaman 24 Oktober 2025
Berkesan October 24, 2025
FIFGROUP Holds Branch Event in Gorontalo, Offers Special Promotions and Memorable
Experiences
56 FIFGROUP Hajatan Pangkalpinang, hadirkanKemeriahan dan Wujudkan Impian Masyarakat 25 Oktober 2025
FIFGROUP Event in Pangkalpinang Brings Excitement and Fulfills the Dreams of the Community October 25, 2025
57 Dampingi 770 UMKM, FIFGROUP Salurkan Pembiayaan Tanpa Bunga Rp2,9 Miliar 28 Oktober 2025
Supporting 770 MSMEs, FIFGROUP Distributes Interest-Free Financing of Rp2.9 Billion October 28, 2025
58 Direktur Marketing FIFGROUP Raih Indonesia Best CMO Awards 2025 02 November 2025
FIFGROUP Marketing Director Wins Indonesia Best CMO Awards 2025 November 2, 2025
59 Direktur FIFGROUP Dianugerahi Women in SDGs Action Award 2025 11 November 2025
FIFGROUP Director Awarded Women in SDGs Action Award 2025 November 11, 2025
60 FIFGROUP Dukung Pembangunan Rumah Ibadah Lima Agama di Bandung, Salurkan Bantuan 13 November 2025
Rp216 Juta November 13, 2025
FIFGROUP Supports the Construction of Five Religious Houses in Bandung, Distributes Aid Worth
Rp216 Million
61 FIFGROUP Cabang Sibolga Bantu SDN 02 Sibolga Julu 20 November 2025
FIFGROUP Sibolga Branch Assists SDN 02 Sibolga Julu Elementary School November 20, 2025
426 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 429
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Judul Press Release Tanggal Publikasi
No.
Press Release Title Publication Date
62 FIFGROUP Hajatan Cabang Kendari, Dekatkan Diri dengan Warga dan Tawarkan Beragam 21 November 2025
Kemudahan Pembiayaan November 21, 2025
FIFGROUP Kendari Branch Event, Getting Closer to the Community and Offering Various
Financing Facilities
63 Dukung Pertumbuhan UMKM, FIFGROUP Hadirkan Kembali Program Sahabat FINATRA 2025 24 November 2025
Supporting SME Growth, FIFGROUP Reintroduces the Sahabat FINATRA 2025 Program November 24, 2025
64 Pembiayaan Berkelanjutan FIFGROUP Tembus Rp 1,62 Triliun 25 November 2025
FIFGROUP's Sustainable Financing Reaches Rp1.62 Trillion November 25, 2025
65 Wujud Konsistensi Inklusif dan Kepedulian Sosial, FIFGROUP Surabaya Boyong Tiga Penghargaan 27 November 2025
Demonstrating Consistent Inclusivity and Social Responsibility, FIFGROUP Surabaya Wins Three November 27, 2025
Awards
66 FIFGROUP Kembali Gelar Program Young Leader 2025: Bentuk Generasi Pemimpin Masa Depan 01 Desember 2025
FIFGROUP Hosts Young Leader 2025 Program Again: Shaping the Future Generation of Leaders December 1, 2025
67 FIFGROUP Borong 3 Penghargaan dari Asosiasi Perusahaan Pembiayaan Indonesia (APPI) 03 Desember 2025
FIFGROUP Wins 3 Awards from the Indonesian Financing Companies Association (APPI) December 3, 2025
68 FIFGROUP Raih Anugerah Brand Populer Indonesia 2025 06 Desember 2025
FIFGROUP Wins the 2025 Indonesian Popular Brand Award December 6, 2025
69 Berbagi Kasih, FIFGROUP Gelar Bakti Sosial Natal 2025 08 Desember 2025
Sharing Love, FIFGROUP Holds Christmas Social Service 2025 December 8, 2025
70 Sambut Hari Ibu, FIFGROUP Apresiasi Peran UMKM Perempuan Binaan dalam Mengembangkan 22 Desember 2025
Usaha dari Rumah December 22, 2025
Celebrating Mother's Day, FIFGROUP Appreciates the Role of Women-Owned MSMEs in
Developing Home-Based Businesses
Media Komunikasi Internal
Internal Communication Media
Perseroan menempatkan komunikasi internal sebagai fondasi The Company places internal communication as an important
penting dalam mendukung efektivitas pelaksanaan program foundation in supporting the effective implementation
dan kegiatan perusahaan. Melalui berbagai kanal komunikasi of company programs and activities. Through various
seperti WhatsApp, e-mail, dan majalah internal, Perseroan communication channels such as WhatsApp, e-mail, and
memastikan penyebaran informasi berjalan lancar. Selain itu, the internal magazine, the Company ensures the smooth
Perseroan juga membentuk jaringan Corporate Guardian dissemination of information. The Company has also formed
yang beranggotakan Kepala Cabang dan perwakilan Officer a Corporate Guardian network consisting of Branch Heads and
di setiap divisi. Melalui peran ini, Perseroan memastikan setiap Officer representatives in each division. Through this role, the
kebijakan, informasi, dan pesan korporasi dapat tersampaikan Company ensures that every policy, information, and corporate
dengan jelas kepada seluruh karyawan di berbagai lokasi kerja, message is clearly conveyed to all employees in various work
sehingga tercipta keseragaman pemahaman dan kolaborasi locations, thereby creating uniformity of understanding and
di semua organisasi. collaboration across all organizations.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 427
Page 430
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Transparansi dan
Kondisi Keuangan dan Non-Keuangan
Transparency and Financial and Non-Financial Conditions
Dalam rangka menjaga transparansi dan akuntabilitas kepada In order to maintain transparency and accountability to the
publik, Perseroan secara konsisten menyediakan informasi public, the Company consistently provides complete, accurate,
keuangan dan non-keuangan yang lengkap, akurat, serta and easily accessible financial and non-financial information.
mudah diakses. Komitmen tersebut diwujudkan melalui berbagai This commitment is realized through various periodic
publikasi berkala yang disampaikan secara terbuka melalui publications that are openly disseminated through print media
media cetak dan situs web resmi Perseroan, sebagaimana and the Company’s official website, as described below:
diuraikan berikut:
1. Laporan Publikasi yang sekurangnya berisi Keuangan 1. Publication Reports that at least contain Monthly Financial
Bulanan, Kinerja Keuangan, dan informasi lain yang disajikan Statements, Financial Performance, and other information
dalam mata uang rupiah secara berkala sesuai dengan presented in rupiah on a regular basis in accordance with
ketentuan yang berlaku; applicable regulations;
2. Laporan Informasi Non Keuangan yang mencakup 2. Non-Financial Information Reports covering the Company’s
kepengurusan dan kepemilikan Perseroan, perkembangan management and ownership, business developments,
usaha, kelompok usaha, strategi dan kebijakan manajemen, business groups, strategies and policies management,
laporan manajemen, serta informasi material lainnya; management reports, and other material information;
3. Informasi Produk dan Layanan Perseroan beserta Jaringan 3. Information on the Company’s Products and Services along
Kantor yang tersebar luas sehingga memudahkan para with its extensive Office Network, making it easy for debtors
debitur dan investor untuk mengakses informasi tersebut; and investors to access such information;
4. Informasi yang bertujuan untuk mengedukasi nasabah 4. Information aimed at educating customers, such as debtor
seperti mekanisme pengaduan debitur, aktivitas literasi complaint mechanisms and financial literacy activities, which
keuangan yang telah disajikan dalam Laporan Tahunan are presented in the Annual Report or can be downloaded
atau dapat diunduh melalui situs web Perseroan. from the Company’s website.
428 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 431
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Transparansi Produk dan
Penggunaan Data Debitur
Product Transparency and Use of Debtors’ Data
Perseroan senantiasa menjunjung tinggi prinsip transparansi The Company always upholds the principles of transparency
dan akuntabilitas dalam setiap aktivitas pembiayaan yang and accountability in every financing activity it carries out.
dijalankan. Komitmen ini diwujudkan melalui penyediaan This commitment is realized through the provision of clear,
informasi produk yang jelas, akurat, dan mudah dipahami, accurate, and easy-to-understand product information, as stated
sebagaimana tercantum dalam Perjanjian Pembiayaan beserta in the Financing Agreement and its attachments (Financing
lampiran-lampirannya (Ringkasan Informasi Pembiayaan). Information Summary). The Company ensures that every
Perseroan memastikan setiap calon debitur dan debitur prospective and existing debtor receives written and verbal
eksisting memperoleh penjelasan tertulis maupun lisan explanations regarding product characteristics, including
mengenai karakteristik produk, termasuk manfaat, risiko, dan benefits, risks, and related costs, so that financing decisions
biaya-biaya yang terkait, sehingga keputusan pembiayaan can be made consciously and responsibly.
dapat diambil secara sadar dan bertanggung jawab.
Dalam penyampaian informasi, Perseroan berpegang pada In conveying information, the Company adheres to the principles
prinsip keterbukaan dan kejujuran, memastikan seluruh of openness and honesty, ensuring that all communications are
komunikasi bersifat informatif, tidak menyesatkan, serta informative, not misleading, and set forth in official documents
dituangkan dalam dokumen resmi berbahasa Indonesia yang in Indonesian that are legally valid. This information is conveyed
sah secara hukum. Informasi tersebut disampaikan secara real- in real time and can be easily accessed by debtors through
time dan dapat diakses dengan mudah oleh debitur melalui various available communication channels.
berbagai kanal komunikasi yang tersedia.
Selain menjaga transparansi produk, Perseroan juga In addition to maintaining product transparency, the Company
menempatkan keamanan dan kerahasiaan data pribadi also prioritizes the security and confidentiality of debtors’
debitur sebagai prioritas utama. Perseroan berkomitmen untuk personal data. The Company is committed to protecting all
melindungi setiap data yang dipercayakan melalui penerapan data entrusted to it through the implementation of strict data
tata kelola data yang ketat, infrastruktur teknologi yang andal, governance, reliable technological infrastructure, and multi-
serta pengawasan berlapis untuk mencegah kebocoran atau layered monitoring to prevent information leaks or misuse.
penyalahgunaan informasi.
Sebagai bentuk keseriusan dalam menjaga keamanan data, As a form of commitment in maintaining data security, the
Perseroan telah mengimplementasikan dan memperoleh Company has implemented and obtained ISO 27001:2013
sertifikasi ISO 27001:2013 tentang Sistem Manajemen Keamanan certification on Information Security Management Systems
Informasi (SMKI), yang menjadi acuan internasional dalam (ISMS), which is an international benchmark in the management
pengelolaan dan perlindungan aset informasi perusahaan. and protection of company information assets.
Dengan menerapkan prinsip transparansi dalam penawaran By applying the principle of transparency in offering products and
produk dan layanan serta menjaga integritas dan keamanan services and maintaining the integrity and security of debtors’
data pribadi debitur, Perseroan terus memperkuat kepercayaan personal data, the Company continues to strengthen public trust
publik sekaligus berkontribusi dalam membangun ekosistem while contributing to building a healthy, ethical multifinance
industri multifinance yang sehat, beretika, dan selaras dengan industry ecosystem that is in line with GCG principles.
prinsip-prinsip GCG.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 429
Page 432
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Komitmen Perlindungan Data Pribadi Debitur
Commitment to Debtor Personal Data Protection
Perseroan menempatkan perlindungan data pribadi debitur The Company places the protection of debtor personal data
sebagai salah satu prioritas utama dalam menjalankan kegiatan as one of its top priorities in conducting its business activities.
usaha. Untuk itu, Perseroan menerapkan kebijakan yang To that end, the Company implements a policy that strictly
melarang keras penyebarluasan informasi pribadi debitur prohibits the dissemination of debtor personal information to
kepada pihak ketiga tanpa adanya persetujuan sah dari debitur third parties without the valid consent of the debtor concerned.
yang bersangkutan. Persetujuan tersebut dapat diberikan Such consent may be given in writing or verbally via voicemail,
secara tertulis maupun secara lisan melalui voicemail, panggilan telephone call, or video call, which is recorded and recognized
telepon, atau video call yang direkam dan diakui sebagai alat as valid evidence in accordance with laws and regulations.
bukti yang sah sesuai peraturan perundang-undangan.
Apabila dalam pelaksanaan kegiatan usaha Perseroan If, in the course of its business activities, the Company obtains
memperoleh data atau informasi pribadi dari pihak lain, maka personal data or information from other parties, the Company
Perseroan memastikan bahwa data tersebut telah diperoleh ensures that such data has been obtained legally with the
secara sah dengan persetujuan dari pemilik data. Perseroan consent of the data owner. The Company is also required to
juga wajib menyimpan bukti persetujuan tersebut dalam bentuk keep proof of such consent in the form of written documents
dokumen tertulis atau rekaman komunikasi yang valid. or valid communication records.
Melalui penerapan kebijakan ini, Perseroan berkomitmen Through the implementation of this policy, the Company
untuk menjaga integritas, keamanan, dan kerahasiaan seluruh is committed to maintaining the integrity, security, and
informasi pribadi debitur, sekaligus memastikan setiap proses confidentiality of all personal information of debtors, while
pengelolaan data dilaksanakan secara etis dan sesuai ketentuan ensuring that every data management process is conducted
hukum yang berlaku. ethically and in accordance with applicable laws and regulations.
430 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 433
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Kode Etik dan Budaya Perseroan
Code of Conduct and Corporate Culture
Perseroan meyakini bahwa reputasi yang baik dan terbentuknya The Company firmly believes that a good reputation and the
kepercayaan publik yang tinggi merupakan aset tidak ternilai establishment of high public trust are invaluable assets that
yang mendukung keberlanjutan usaha. Untuk menjaga hal support business sustainability. In order to achieve such goals,
tersebut, Perseroan senantiasa berpegang pada prinsip the Company always adheres to the principle of integrity by
integritas dengan menjalankan kegiatan usaha secara etis, conducting business activities in an ethical, transparent, and
transparan, dan bertanggung jawab, sesuai dengan Pedoman responsible manner, in accordance with the Business Ethics
Etika Bisnis dan Etika Kerja yang tertuang dalam dokumen and Work Ethics Guidelines as stipulated in the Company’s
Kode Etik Perseroan sebagai bagian integral dari Pedoman Code of Conduct, which is an integral part of the Company’s
Tata Kelola Perseroan. Corporate Governance Guidelines.
Kode Etik berperan sebagai acuan perilaku dan standar The Code of Conduct serves as a reference for behavior and
moral bagi seluruh insan FIFGroup dalam menjalankan tugas moral standards for all FIFGroup employees in carrying out
dan menjalin hubungan profesional, baik dengan debitur, their duties and establishing professional relationships, whether
mitra bisnis, maupun sesama rekan kerja. Pedoman ini juga with debtors, business partners, or fellow employees. These
memberikan panduan menyeluruh mengenai prinsip etika guidelines also provide comprehensive guidance on ethical
dalam bekerja, hak dan kewajiban setiap karyawan, serta principles at work, the rights and obligations of each employee,
ketentuan mengenai jenis pelanggaran, mekanisme penegakan as well as provisions regarding types of violations, disciplinary
disiplin, dan pihak yang berwenang dalam memberikan sanksi. enforcement mechanisms, and the parties authorized to
impose sanctions.
Penyusunan Kode Etik dilakukan dengan mengacu pada The Code of Conduct was developed with reference to the
ketentuan POJK 48/2024. Dokumen ini bersifat adaptif dan provisions of POJK 48/2024. This document is adaptive and
dikaji secara berkala untuk memastikan kesesuaiannya dengan reviewed periodically to ensure its suitability with developments
perkembangan praktik bisnis, teknologi, serta dinamika in business practices, technology, and the dynamics of
kebutuhan para pemangku kepentingan. Pemutakhiran terakhir stakeholder needs. The latest update to the Company’s Code
atas Kode Etik Perseroan dilakukan pada tahun 2025. of Conduct was made in 2025.
Ruang lingkup penerapan Kode Etik Perseroan meliputi The scope of application of the Company’s Code of Conduct
hal-hal berikut: includes the following:
Mitra / Partners
1. Pemasok / Suppliers
Media Massa 2. Penyalur / Distributors
Mass Media 3. Prinsipal / Principal
Masyarakat Pesaing
Society Competitor
Perseroan
Company
Penyelenggara Negara Calon Investor
State Official Potential Investor
Perusahaan Afiliasi Pemegang Saham
Affiliated Company Shareholders
Pelanggan Karyawan
Customer Employee
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 431
Page 434
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Dengan diterapkannya Pedoman Kode Etik ini, Perseroan With the implementation of this Code of Conduct, the Company
berharap setiap karyawan dapat menjalankan tugas dan hopes that every employee can perform their duties and
tanggung jawabnya dengan penuh kesadaran, senantiasa responsibilities with full awareness, always upholding the
menjunjung tinggi asas kejujuran, integritas, dan profesionalisme, principles of honesty, integrity, and professionalism, and always
serta senantiasa berperilaku sesuai dengan nilai-nilai budaya behaving in accordance with the corporate cultural values that
perusahaan yang menjadi landasan setiap aktivitas bisnis. form the foundation of every business activity.
Pokok-Pokok Kode Etik
Key Points of the Code of Conduct
Berikut ini adalah pokok-pokok Kode Etik Perseroan yang The following are the key points of the Company’s Code of
menjadi acuan perilaku dan standar etika bagi seluruh insan Conduct, which serve as a reference for behavior and ethical
Perseroan dalam melaksanakan tugas, tanggung jawab, serta standards for all Company personnel in conducting their duties,
interaksi profesional: responsibilities, and professional interactions:
1. Pengantar; 1. Introduction;
2. Ruang Lingkup; 2. Scope;
3. Etika Bisnis, meliputi etika terhadap: 3. Business Ethics, including ethics towards:
a. Pelanggan; a. Customers;
b. Mitra Usaha; b. Business Partners;
c. Pesaing; c. Competitors;
d. Karyawan; d. Employees;
e. Pemegang Saham; e. Shareholders;
f. Calon Investor; f. Prospective Investors;
g. Perusahaan Afiliasi; g. Affiliated Companies;
h. Penyelenggara Negara; h. State Administrators;
i. Masyarakat; dan i. Community; and
j. Media Massa. j. Mass Media.
4. Etika Kerja, meliputi pedoman mengenai: 4. Work Ethics, including guidelines on:
a. Sikap karyawan dalam Perseroan; a. Employee conduct within the Company;
b. Sikap karyawan dalam menggunakan wewenang dan b. Employee conduct in exercising authority and position
jabatan di Perseroan; within the Company;
c. Sikap karyawan berkaitan dengan informasi c. Employee conduct related to confidential
rahasia Perseroan; Company information;
d. Hubungan karyawan sebagai atasan/bawahan di d. Employee relationships as superiors/subordinates within
Perseroan; dan the Company; and
e. Hubungan sesama karyawan. e. Relationships among employees.
Pernyataan Kode Etik Berlaku bagi Seluruh Level Manajemen
Statement on the Applicability of the Code of Conduct Across All Management Levels
Kode Etik menguraikan prinsip-prinsip dasar perilaku pribadi dan The Code of Conduct outlines the basic principles of personal and
profesional yang wajib dipatuhi oleh seluruh insan Perseroan, professional conduct that must be adhered to by all individuals
mulai dari Dewan Komisaris, Direksi, Kepala Divisi, hingga within the Company, from the Board of Commissioners, Board of
karyawan di kantor pusat maupun cabang. Demi terciptanya Directors, Division Heads, to employees at the head office and
budaya kerja yang disiplin dan bertanggung jawab, setiap branches. In order to create a disciplined and responsible work
karyawan diwajibkan memahami secara menyeluruh pokok- culture, every employee is required to thoroughly understand
pokok Kode Etik dan menandatangani Pakta Integritas yang the main points of the Code of Conduct and sign an Integrity
menegaskan kesanggupan untuk mematuhi pedoman etika Pact that affirms their commitment to comply with the ethical
dan perilaku yang telah ditetapkan Perseroan. and behavioral guidelines established by the Company.
432 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 435
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Sosialisasi Kode Etik dan Upaya Penegakannya
Dissemination and Enforcement of the Code of Conduct
Perseroan menyadari bahwa pemahaman terhadap standar The Company recognizes that understanding ethical standards
etika merupakan tanggung jawab bersama seluruh jajaran is the shared responsibility of all levels of management. To build
Manajemen. Untuk membangun budaya etika yang konsisten, a consistent ethical culture, the Company presents the Code
Perseroan menyajikan Kode Etik sebagai bagian integral dari of Conduct as an integral part of the Governance Guidelines,
Pedoman Tata Kelola yang disediakan dan dapat diakses which are provided and accessible to all employees through
oleh seluruh karyawan melalui Document Center maupun the Document Center and the Company’s official website.
situs web resmi Perseroan. Kemudahan akses ini diharapkan This ease of access is expected to encourage all employees
dapat mendorong seluruh karyawan untuk memahami, to understand, internalize, and apply ethical principles in their
menginternalisasi, dan menerapkan prinsip-prinsip etika dalam daily work activities, thereby creating a disciplined, responsible,
kegiatan kerja sehari-hari sehingga tercipta budaya kerja yang and professional work culture.
disiplin, bertanggung jawab, dan profesional.
Pengungkapan Mengenai Budaya Perusahaan
Disclosure Regarding Corporate Culture
Uraian lebih lanjut mengenai Nilai-Nilai Budaya Perusahaan Further details regarding the Company’s Cultural Values are
sudah diungkapkan pada Bab Profil Perusahaan, dalam Laporan disclosed in the Company Profile chapter of this Annual Report.
Tahunan ini.
Sanksi atas Pelanggaran dan Jumlah Pelanggaran Kode Etik Tahun 2025
Sanctions for Violations and Number of Violations of the Code of Conduct in 2025
Perseroan memberikan sanksi tegas kepada karyawan yang The Company imposes strict sanctions on employees who
terbukti tidak menjalankan kewajibannya atau melanggar are proven to have failed to do their duties or violated internal
kebijakan internal, Peraturan Perusahaan, maupun peraturan policies, Company Regulations, or applicable laws and
perundang-undangan yang berlaku. Ketentuan ini diatur dalam regulations. These provisions are regulated in the Corporate
Pedoman Tata Kelola Perusahaan, termasuk pedoman etika Governance Guidelines, including business ethics and work
bisnis dan etika kerja. Setiap pelanggaran diproses secara adil ethics guidelines. Each violation is processed fairly and
dan konsisten sesuai dengan peraturan perundang-undangan consistently in accordance with laws and regulations and the
serta Anggaran Dasar Perseroan, dengan penerapan sanksi Company’s Articles of Association, with sanctions applied in
secara berjenjang, sebagai berikut: stages, as follows:
1. Surat Peringatan Pertama; 1. First Warning Letter;
2. Surat Peringatan Kedua; 2. Second Warning Letter;
3. Surat Peringatan Ketiga; dan 3. Third Warning Letter; and
4. Pemutusan Hubungan Kerja (PHK). 4. Termination of Employment (PHK).
Sepanjang tahun 2025, terdapat 8 pelanggaran Peraturan Throughout 2025, there were eight violations of the Company’s
Perusahaan yang dilakukan oleh karyawan dan seluruhnya Regulations committed by employees, all of which were
telah diselesaikan sesuai dengan prosedur yang berlaku. resolved in accordance with applicable procedures.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 433
Page 436
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Sistem Pelaporan Pelanggaran
Whistleblowing System
Perseroan menerapkan Whistleblowing System (WBS) melalui The Company implements a Whistleblowing System (WBS)
FIFGROUP Integrity for Sustainability (FIFTrust) sebagai bagian through FIFGROUP Integrity for Sustainability (FIFTrust) as part
dari upaya penerapan tata kelola yang baik dan pemenuhan of its efforts to implement good governance and comply with
regulasi terkait manajemen risiko di industri multifinance. regulations related to risk management in the multifinance
Eksistensi WBS memberikan mekanisme yang jelas dan industry. The existence of the WBS provides a clear and
transparan bagi seluruh pihak baik karyawan, Manajemen, transparent mechanism for all parties, including employees,
maupun pihak eksternal untuk melaporkan dugaan tindakan management, and external parties, to report suspected
penyimpangan atau kecurangan (fraud) di seluruh lingkungan misconduct or fraud throughout the Company’s environment,
Perseroan mulai dari kantor pusat, cabang, hingga unit kerja. from the head office to branches and work units. These reports
Laporan tersebut mencakup dugaan pelanggaran terhadap cover alleged violations of applicable laws and regulations,
peraturan perundang-undangan yang berlaku, Anggaran Dasar, the Articles of Association, Company Regulations, Code of
Peraturan Perusahaan, Kode Etik, serta benturan kepentingan Conduct, as well as conflicts of interest that could potentially
yang berpotensi menimbulkan kerugian bagi Perseroan. cause losses to the Company.
Melalui FIFGROUP Integrity for Sustainability (FIFTrust), Through FIFGROUP Integrity for Sustainability (FIFTrust),
setiap laporan dapat disampaikan secara aman, rahasia, dan every report can be submitted securely, confidentially, and
terdokumentasi sehingga Perseroan dapat melakukan tindak documented so that the Company can take effective follow-
lanjut secara efektif sesuai prosedur yang berlaku. Penerapan up action in accordance with applicable procedures. The
WBS ini tidak hanya membantu Perseroan dalam mendeteksi implementation of WBS not only helps the Company detect
dan mencegah tindakan penyimpangan atau kecurangan secara and prevent misconduct or fraud early on, but also raises
dini, tetapi juga meningkatkan kesadaran karyawan untuk employee awareness to maintain the integrity of their respective
menjaga integritas unit kerja masing-masing. work units.
Dengan adanya WBS yang efektif, Perseroan dapat memperkuat With an effective WBS, the Company can strengthen its internal
mekanisme pengendalian internal, meningkatkan rasa memiliki control mechanisms, increase employees’ sense of belonging,
(sense of belonging) karyawan, dan mendukung pencapaian and support the achievement of sustainable growth and
pertumbuhan berkelanjutan serta kepatuhan terhadap compliance with GCG principles.
prinsip-prinsip GCG.
Tujuan Penerapan Whistleblowing System
Purpose of Implementing a Whistleblowing System
Perseroan menerapkan WBS sebagai bagian penting dari The Company implements the WBS as an important part of
penguatan sistem pengendalian internal dan penerapan strengthening its internal control system and implementing
tata kelola yang baik. Seluruh ketentuan pelaksanaan WBS good governance. All provisions for the implementation of the
dirumuskan sesuai peraturan perundang-undangan dan WBS are formulated in accordance with laws and regulations
dituangkan ke dalam pedoman internal seperti SOP, Pakta and are outlined in internal guidelines such as SOPs, Integrity
Integritas, serta kebijakan terkait lainnya. Keberadaan Pacts, and other related policies. This system allows all parties
sistem ini memungkinkan setiap pihak untuk melaporkan to report suspected violations of the law, company policies, the
dugaan pelanggaran hukum, kebijakan perusahaan, Kode Code of Conduct, or conflicts of interest in a safe, objective,
Etik, atau benturan kepentingan secara aman, objektif, dan and responsible manner.
bertanggung jawab.
434 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 437
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Prosedur Pelaporan Pelanggaran
Whistleblowing Procedure
Perseroan mendorong seluruh pihak baik internal maupun The Company encourages all parties, both internal and external,
eksternal untuk berpartisipasi aktif dalam menjaga integritas to actively participate in maintaining integrity by reporting any
dengan melaporkan setiap dugaan pelanggaran yang terjadi suspected violations that occur within the Company. Reports
di lingkungan Perseroan. Laporan disampaikan dengan disertai must be accompanied by reliable preliminary evidence and be
bukti awal yang dapat dipertanggungjawabkan serta dilandasi based on good faith in the interests of the Company. Reports
dengan itikad baik demi kepentingan Perseroan. Adapun can be submitted through the following media:
penyampaian laporan dapat dilakukan melalui media berikut:
Whatsapp : 0811 1098 696 WhatsApp : 0811 1098 696
Email : pengaduan@fiftrust.id Email : pengaduan@fiftrust.id
Microsoft Form : https://bit.ly/pengaduanfiftrust Microsoft Form : https://bit.ly/pengaduanfiftrust
Seluruh laporan pengaduan yang disampaikan melalui media All complaints submitted through WBS will be forwarded
WBS akan diteruskan kepada pihak pengelola aduan untuk to the complaint management team for further processing
diproses lebih lanjut dan dilakukan investigasi sesuai dengan and investigation in accordance with the Company’s
prosedur internal yang berlaku di Perseroan. internal procedures.
Pihak Pengelola Laporan dan Proses Penanganan Pengaduan
Whistleblowing Officer and Complaint Handling Process
Setiap laporan yang diterima melalui WBS Perseroan Every report received through the Company’s WBS is treated as
diperlakukan sebagai informasi penting dan ditangani secara important information and handled independently, objectively,
independen, objektif, serta profesional oleh unit kerja terkait and professionally by the relevant work unit while upholding the
dengan tetap menjunjung asas praduga tidak bersalah. Seluruh principle of presumption of innocence. All reporting documents,
dokumen pelaporan, bukti pendukung, maupun data awal supporting evidence, and initial data are carefully verified to
diverifikasi secara cermat guna memastikan kebenaran dan ensure the accuracy and validity of the information before
keabsahan informasi sebelum dilakukan investigasi lanjutan. further investigation is conducted.
Dalam pelaksanaannya, Direksi memberikan kewenangan In its implementation, the Board of Directors authorizes the
kepada fungsi Anti Fraud untuk menindaklanjuti laporan sesuai Anti-Fraud function to follow up on reports in accordance with
ketentuan dan prosedur internal yang berlaku. Mekanisme applicable internal regulations and procedures. The mechanism
penanganan pengaduan melalui WBS diatur secara rinci dalam for handling complaints through the WBS is regulated in detail in
peraturan internal Perusahaan yang menjadi acuan bagi seluruh the Company’s internal regulations, which serve as a reference
tahapan verifikasi, investigasi, hingga pelaporan hasil tindak for all stages of verification, investigation, and reporting of
lanjut, yaitu sebagai berikut: follow-up results, as follows:
1. Sumber informasi pelaporan akan dilakukan pooling dan 1. The sources of reporting information will be pooled and
rekapitulasi oleh Department Anti Fraud management, summarized by the Anti-Fraud Management Department,
untuk selanjutnya dilakukan proses Preliminary Analysis after which a Preliminary Analysis process will be carried
yang akan disampaikan secara internal. out and communicated internally.
2. Dalam berjalannya proses investigasi, pelaksanaan 2. During the investigation process, the investigation is
dilakukan oleh Tim Investigator Anti Fraud Management carried out by the Anti-Fraud Management Investigator
dan dimungkinkan terdapat pihak lain yang telah ditunjuk Team and may involve other parties appointed by a
melalui Surat Keputusan Presiden Direktur. Presidential Decree.
3. Hasil investigation report akan dilaporkan kepada Fraud 3. The investigation report results will be reported to the Fraud
Oversight Committee untuk kemudian mendapatkan Oversight Committee to obtain a final settlement decision
keputusan final settlement oleh Presiden Direktur. by the President Director.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 435
Page 438
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
4. Settlement Follow Up atas keputusan Presiden Direktur 4. Settlement Follow Up on the President Director’s decision
akan dilaksanakan dengan melibatkan Organisasi terkait will be carried out with the involvement of related
yang terdiri dari fungsi Legal & Litigation, Human Capital, organizations consisting of Legal & Litigation, Human
dan fungsi terkait ( jika diperlukan). Capital, and related functions (if necessary).
5. Department Anti Fraud Management secara rutin akan 5. The Anti-Fraud Management Department will routinely
melaksanakan Consolidation Report sebagai bentuk prepare a Consolidation Report as a form of reconciliation
rekonsiliasi penanganan kasus dengan Final Settlement of case handling with the final settlement of each case.
setiap kasus.
Selama proses penanganan pengaduan berlangsung, During the complaint handling process, the Company
Perseroan menjamin kerahasiaan dokumen pengaduan dan guarantees the confidentiality of complaint documents and
bukti-bukti yang disampaikan oleh pihak Pelapor. evidence submitted by the Whistleblower.
Perlindungan bagi Pelapor
Protection for Whistleblower
Perseroan menjamin kerahasiaan identitas serta data pribadi The Company guarantees the confidentiality of the identity
Pelapor dan memberikan perlindungan hukum sepenuhnya and personal data of the Whistleblower and provides full
sepanjang laporan disampaikan dengan itikad baik. Komitmen legal protection as long as the report is submitted in good
ini merupakan bagian dari penerapan WBS yang transparan, faith. This commitment is part of the implementation of a
akuntabel, dan berintegritas. Berdasarkan Kebijakan Internal transparent, accountable, and integrity-based WBS. Based on
Perusahaan tentang Kerahasiaan dan Perlindungan Pelapor the Company’s Internal Policy on Confidentiality and Protection
Whistleblowing System (WBS), Perseroan berkomitmen untuk of Whistleblower in Whistleblowing System (WBS), the Company
memberikan perlindungan penuh kepada Pelapor maupun is committed to providing full protection to Whistleblower and
keluarga Pelapor di antaranya: their families, including:
1. Perlindungan Fisik yang meliputi ancaman fisik dan non fisik, 1. Physical Protection, which includes physical and non-
pelecehan serta perbuatan tidak menyenangkan lainnya; physical threats, harassment, and other unpleasant acts;
2. Perlindungan Administratif yang meliputi mutasi dengan 2. Administrative Protection, which includes transfers to the
pertimbangan area/cabang terdekat; nearest area/branch;
3. Perlindungan Hukum yang meliputi proses hukum di 3. Legal Protection, including legal proceedings in District
Pengadilan Negeri serta biayanya; Court and related costs;
Selain memastikan perlindungan penuh dari berbagai potensi In addition to ensuring full protection from various potential
tindakan yang dapat membahayakan atau merugikan di actions that may endanger or harm them in the future,
kemudian hari, pihak Pelapor juga berhak memperoleh informasi whistleblowers are also entitled to receive information on the
atas perkembangan laporan serta menyampaikan aduan apabila progress of their reports and to submit complaints if they face
menghadapi tekanan atau ancaman. Perlindungan ini diberikan pressure or threats. This protection is provided as long as the
sepanjang Pelapor tidak terlibat dalam tindakan pelanggaran whistleblower is not involved in the violation they reported.
yang dilaporkannya.
Hasil Penanganan Pengaduan melalui WBS Tahun 2025
Results of Complaint Handling through WBS in 2025
Pada tahun 2025, Perseroan menerima 4 (empat) laporan In 2025, the Company received 4 (four) complaints through
pengaduan melalui WBS. Setiap laporan telah ditelaah dan WBS. Each report has been reviewed and processed in
diproses sesuai ketentuan yang berlaku, dengan hasil tindak accordance with applicable regulations, with the following
lanjut sebagaimana dijabarkan berikut ini: follow-up results:
436 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 439
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Jenis Sanksi Jumlah Orang
Type of Sanction Number of Individuals
Surat Peringatan Pertama 2
First Warning Letter
Surat Peringatan Kedua -
Second Warning Letter
Surat Peringatan Ketiga 1
Third Warning Letter
Pemutusan Hubungan Kerja (PHK) 3
Termination of Employment (PHK)
Sanksi Pidana -
Criminal Sanctions
Evaluasi terhadap Peningkatan Efektivitas dan Perbaikan Penerapan WBS
Evaluation of Improvements in the Effectiveness and Implementation of WBS
Sepanjang tahun 2025, Manajemen secara berkelanjutan Throughout 2025, Management continuously evaluated
melakukan evaluasi dan penyempurnaan terhadap efektivitas and refined the effectiveness of WBS implementation as
penerapan WBS sebagai bagian dari komitmen Perseroan dalam part of the Company’s commitment to strengthening GCG
memperkuat penerapan GCG. Evaluasi tersebut dilakukan implementation. The evaluation is conducted to ensure that
untuk memastikan bahwa implementasi WBS senantiasa WBS implementation is always in line with developments in
selaras dengan perkembangan peraturan perundang- applicable laws and regulations and refers to best practices
undangan yang berlaku serta mengacu pada best practice di in the multifinance industry.
industri multifinance.
Dalam rangka meningkatkan aksesibilitas, transparansi, dan To improve the accessibility, transparency, and reliability of the
keandalan mekanisme pelaporan pelanggaran, Perseroan juga violation reporting mechanism, the Company also developed
melakukan pengembangan kanal WBS melalui website resmi a WBS channel through its official website. This development
Perseroan. Pengembangan ini diharapkan dapat memperluas is expected to expand the scope of reporting, increase
jangkauan pelaporan, meningkatkan kepercayaan pemangku stakeholder trust, and affirm that every report received can
kepentingan, serta memastikan bahwa setiap laporan yang be followed up effectively, independently, and responsibly.
diterima dapat ditindaklanjuti secara efektif, independen, dan
bertanggung jawab.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 437
Page 440
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Kebijakan Anti-Korupsi dan Penyuapan
Anti-Corruption and Bribery Policy
Perseroan berkomitmen untuk menyelenggarakan kegiatan The Company is committed to conducting clean, transparent,
usaha pembiayaan yang bersih, transparan, dan berintegritas, and ethical financing activities in accordance with the provisions
sesuai dengan ketentuan Undang-Undang Nomor 20 Tahun of Law Number 20 of 2001 concerning Eradication of Corruption
2001 tentang Pemberantasan Tindak Pidana Korupsi. Dalam Crimes. In an effort to build a healthy work environment that
upaya membangun lingkungan kerja yang sehat dan bebas is free from corruption, collusion, and nepotism (KKN), the
dari praktik Korupsi, Kolusi, dan Nepotisme (KKN), Perseroan Company implements an international standard ISO 37001
mengimplementasikan Sistem Manajemen Anti Penyuapan Anti-Bribery Management System (SMAP) that serves as a
(SMAP) berstandar internasional ISO 37001 yang berfungsi guideline for the prevention, detection, and handling of potential
sebagai pedoman pencegahan, pendeteksian, dan penanganan corruption, bribery, or gratification practices.
potensi praktik korupsi, suap, atau gratifikasi.
Seluruh penerapan tersebut dijalankan secara konsisten All of these implementations are carried out consistently with
dengan mengacu pada nilai-nilai perusahaan dan prinsip “SAY reference to the company’s values and the “SAY YES TO 6
YES TO 6 DON’TS” sebagai wujud nyata budaya anti-korupsi NO’S” principle as a tangible manifestation of the anti-corruption
di lingkungan Perseroan. culture within the Company.
Dalam upaya memperkuat penerapan prinsip tata kelola yang In an effort to strengthen the implementation of clean governance
bersih dan bebas dari praktik korupsi serta suap, Perseroan principles and eliminate corruption and bribery, the Company
membentuk Fungsi Kepatuhan Anti Penyuapan (FKAP) established an Anti-Bribery Compliance Function (FKAP) based
438 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 441
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
berdasarkan Kebijakan Internal Perusahaan. Pembentukan on the Company’s Internal Policy. The establishment of FKAP
FKAP merupakan wujud nyata komitmen Perseroan dalam is a tangible manifestation of the Company’s commitment to
mengimplementasikan Sistem Manajemen Anti-Penyuapan implementing a comprehensive and sustainable Anti-Bribery
(SMAP) secara menyeluruh dan berkesinambungan. Management System (SMAP).
Fungsi Kepatuhan Anti Penyuapan (FKAP) berperan penting The Anti-Bribery Compliance Function (FKAP) plays an
dalam memastikan efektivitas penerapan SMAP melalui important role in ensuring the effective implementation of the
kegiatan perencanaan, pelaksanaan, pengawasan, evaluasi Anti-Bribery Management System through targeted planning,
dan pelaporan yang terarah agar berjalan secara efektif dan implementation, monitoring, evaluation, and reporting activities
efisien sesuai dengan kebutuhan organisasi serta standar so that it runs effectively and efficiently in accordance with
yang berlaku. Selain itu, FKAP juga bertanggung jawab untuk organizational needs and applicable standards. In addition,
mengidentifikasi dan menilai risiko terjadinya penyuapan, serta FKAP is also responsible for identifying and assessing the
memastikan langkah pencegahan, deteksi dini, dan tindak lanjut risk of bribery, as well as ensuring that preventive measures,
terhadap potensi penyuapan dilaksanakan secara konsisten early detection, and follow-up actions against potential
dan selaras dengan ketentuan yang berlaku. bribery are carried out consistently and in accordance with
applicable regulations.
Program dan Prosedur Mengatasi Praktik Korupsi dan Penyuapan
Programs and Procedures to Eradicate Corruption and Bribery
Komitmen Perseroan dalam memberantas praktik KKN serta The Company’s commitment to eradicating corruption and
penyuapan diwujudkan melalui penerapan berbagai program bribery is realized through the implementation of various internal
dan prosedur internal yang disusun dan diimplementasikan programs and procedures that are developed and implemented
pada setiap unit kerja sesuai dengan bidang tanggung jawab in each work unit in accordance with their respective areas of
masing-masing. Upaya tersebut antara lain meliputi: responsibility. These efforts include:
1. Pedoman Penerapan Strategi Anti Fraud; 1. Anti-Fraud Strategy Implementation Guidelines;
2. Pedoman Kebijakan Anti Penyuapan; 2. Anti-Bribery Policy Guidelines;
3. Pakta Integritas; 3. Integrity Pact;
4. Pakta Anti-Fraud; 4. Anti-Fraud Pact;
5. Program Awareness; dan 5. Awareness Program; and
6. Kegiatan Edukasi serta Pelatihan. 6. Education and Training Activities.
Selain itu, Perseroan juga mewajibkan seluruh karyawan The Company also requires all employees to sign a statement
untuk menandatangani pernyataan komitmen agar senantiasa of commitment to uphold integrity, refrain from corruption and
menjunjung tinggi integritas, tidak melakukan praktik korupsi bribery, and comply with all internal company regulations.
maupun penyuapan, serta mematuhi seluruh peraturan
internal perusahaan.
Pelatihan atau Sosialisasi Anti Korupsi dan Anti Penyuapan kepada Karyawan Tahun 2025
Anti-Corruption and Anti-Bribery Training or Dissemination for Employees in 2025
Pada tahun 2025, Perseroan telah melaksanakan sejumlah In 2025, the Company conducted a number of training and/
kegiatan pelatihan dan/atau sosialisasi yang bertujuan untuk or dissemination activities aimed at increasing employee
meningkatkan pemahaman karyawan mengenai program anti- understanding of anti-corruption and anti-bribery programs,
korupsi dan penyuapan, antara lain: including:
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 439
Page 442
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Tanggal
Topik Pelatihan atau Sosialisasi Kategori Peserta Penyelenggara
Pelaksanaan
Training or Dissemination Topics Participant Category Organizer
Date
Training & Sosialisasi Anti Korupsi dan Anti Penyuapan untuk Internal Karyawan Departemen Anti Fraud 15 Februari 2025
Management Trainee (MT) Batch 18 Internal Employees Management February 15, 2025
Anti-Corruption and Anti-Bribery Training & Awareness Program Anti-Fraud Management
for Management Trainee (MT) Batch 18 Department
Training & Sosialisasi Anti Korupsi dan Anti Penyuapan untuk Internal Karyawan Departemen Anti Fraud 8 Oktober 2025
Management Trainee (MT) Batch 22 Internal Employees Management October 8, 2025
Anti-Corruption and Anti-Bribery Training and Dissemination for Anti-Fraud Management
Management Trainees (MT) Batch 22 Department
Training & Sosialisasi Anti Korupsi dan Anti Penyuapan untuk Internal Karyawan Departemen Anti Fraud 6 Maret 2025
NEDP Batch 1 Internal Employees Management March 6, 2025
Anti-Corruption and Anti-Bribery Training & Dissemination for Anti-Fraud Management
NEDP Batch 1 Department
Training & Sosialisasi Anti Korupsi dan Anti Penyuapan untuk Internal Karyawan Departemen Anti Fraud 24 April 2025
Representative Head Development Program (RHDP) Batch 22 Internal Employees Management April 24, 2025
Anti-Corruption and Anti-Bribery Training & Dissemination ^for Anti-Fraud Management
Representative Head Development Program (RHDP) Batch 22 Department
Training & Sosialisasi Anti Korupsi dan Anti Penyuapan untuk Internal Karyawan Departemen Anti Fraud 10 Juli 2025
Representative Head Development Program (RHDP) Batch 23 Internal Employees Management July 10, 2025
Anti-Corruption and Anti-Bribery Training & Dissemination for Anti-Fraud Management
Representative Head Development Program (RHDP) Batch 23 Department
Training & Sosialisasi Anti Korupsi dan Anti Penyuapan untuk Internal Karyawan Departemen Anti Fraud 12 September 2025
Representative Head Development Program (RHDP) Batch 24 Internal Employees Management September 12, 2025
Anti-Corruption and Anti-Bribery Training & Dissemination for Anti-Fraud Management
Representative Head Development Program (RHDP) Batch 24 Department
Training & Sosialisasi Anti Korupsi dan Anti Penyuapan untuk Internal Karyawan Departemen Anti Fraud 12 Februari 2025
Section Head Development Program (SHDP) Batch 33 Internal Employees Management February 12, 2025
Anti-Corruption and Anti-Bribery Training & Dissemination for Anti-Fraud Management
Section Head Development Program (SHDP) Batch 33 Department
Training & Sosialisasi Anti Korupsi dan Anti Penyuapan untuk Internal Karyawan Departemen Anti Fraud 17 Maret 2025
Section Head Development Program (SHDP) Batch 34 Internal Employees Management March 17, 2025
Anti-Corruption and Anti-Bribery Training & Dissemination for Anti-Fraud Management
Section Head Development Program (SHDP) Batch 34 Department
Training & Sosialisasi Anti Korupsi dan Anti Penyuapan untuk Internal Karyawan Departemen Anti Fraud 14 April 2025
Section Head Development Program (SHDP) Batch 35 Internal Employees Management April 14, 2025
Anti-Corruption and Anti-Bribery Training & Dissemination for Anti-Fraud Management
Section Head Development Program (SHDP) Batch 35 Department
Training & Sosialisasi Anti Korupsi dan Anti Penyuapan untuk Internal Karyawan Departemen Anti Fraud 14 Mei 2025
Section Head Development Program (SHDP) Batch 36 Internal Employees Management May 14, 2025
Anti-Corruption and Anti-Bribery Training & Dissemination for Anti-Fraud Management
Section Head Development Program (SHDP) Batch 36 Department
Training & Sosialisasi Anti Korupsi dan Anti Penyuapan untuk Internal Karyawan Departemen Anti Fraud 21 Mei 2025
Section Head Development Program (SHDP) Batch 37 Internal Employees Management May 21, 2025
Anti-Corruption and Anti-Bribery Training & Dissemination for Anti-Fraud Management
Section Head Development Program (SHDP) Batch 37 Department
Training & Sosialisasi Anti Korupsi dan Anti Penyuapan untuk Internal Karyawan Departemen Anti Fraud 19 September 2025
Section Head Development Program (SHDP) CR FINATRA Internal Employees Management September 19, 2025
Batch 40 Anti-Fraud Management
Anti-Corruption and Anti-Bribery Training & Dissemination for Department
Section Head Development Program (SHDP) CR FINATRA
Batch 40
440 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 443
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Tanggal
Topik Pelatihan atau Sosialisasi Kategori Peserta Penyelenggara
Pelaksanaan
Training or Dissemination Topics Participant Category Organizer
Date
Training & Sosialisasi Anti Korupsi dan Anti Penyuapan untuk Internal Karyawan Departemen Anti-Fraud 27 Februari 2025
Junior Officer Development Program (JODP) Batch 119 Internal Employees Management February 27, 2025
Anti-Corruption and Anti-Bribery Training & Dissemination for Anti-Fraud Management
Junior Officer Development Program (JODP) Batch 119 Department
Training & Sosialisasi Anti Korupsi dan Anti Penyuapan untuk Internal Karyawan Departemen Anti-Fraud 7 April 2025
Junior Officer Development Program (JODP) Batch 120 Internal Employees Management April 7, 2025
Anti-Corruption and Anti-Bribery Training & Dissemination for Anti-Fraud Management
Junior Officer Development Program (JODP) Batch 120 Department
Training & Sosialisasi Anti Korupsi dan Anti Penyuapan untuk Internal Karyawan Departemen Anti-Fraud 26 Mei 2025
Junior Officer Development Program (JODP) Batch 121 Internal Employees Management May 26, 2025
Anti-Corruption and Anti-Bribery Training & Dissemination for Anti-Fraud Management
Junior Officer Development Program (JODP) Batch 121 Department
Training & Sosialisasi Anti Korupsi dan Anti Penyuapan untuk Internal Karyawan Departemen Anti-Fraud 24 Juli 2025
Junior Officer Development Program (JODP) Batch 122 Internal Employees Management July 24, 2025
Anti-Corruption and Anti-Bribery Training & Dissemination for Anti-Fraud Management
Junior Officer Development Program (JODP) Batch 122 Department
Training & Sosialisasi Anti Korupsi dan Anti Penyuapan untuk Internal Karyawan Departemen Anti-Fraud 26 September 2025
Junior Officer Development Program (JODP) Batch 123 Internal Employees Management September 26, 2025
Anti-Corruption and Anti-Bribery Training & Dissemination for Anti-Fraud Management
Junior Officer Development Program (JODP) Batch 123 Department
Training & Sosialisasi Anti Korupsi dan Anti Penyuapan untuk Internal Karyawan Departemen Anti-Fraud 5 Juni 2025
FIRST 90 Batch 1 Internal Employees Management June 5, 2025
Anti-Corruption and Anti-Bribery Training & Dissemination for Anti-Fraud Management
FIRST 90 Batch 1 Department
Training & Sosialisasi Anti Korupsi dan Anti Penyuapan untuk Internal Karyawan Departemen Anti Fraud 14 Agustus 2025
Branch Leader Development Program (BLDP) Batch 34 Internal Employees Management August 14, 2025
Anti-Corruption and Anti-Bribery Training & Dissemination for Anti-Fraud Management
Branch Leader Development Program (BLDP) Batch 34 Department
Training & Sosialisasi Anti Korupsi dan Anti Penyuapan untuk Internal Karyawan Departemen Anti Fraud 16 September 2025
People Area Suport Development Program (PASDP) Internal Employees Management September 16, 2025
Anti-Corruption and Anti-Bribery Training & Dissemination for Anti-Fraud Management
People Area Support Development Program (PASDP) Department
Training & Sosialisasi Anti Korupsi dan Anti Penyuapan untuk Internal Karyawan Departemen Anti Fraud 24 Januari 2025
'LAPORKAN GRATIFIKASI' Internal Employees Management January 24, 2025
Anti-Corruption and Anti-Bribery Training & Dissemination for Anti-Fraud Management
'REPORT GRATUITIES' Department
Training & Sosialisasi Anti Korupsi dan Anti Penyuapan untuk Internal Karyawan Departemen Anti Fraud 21 Maret 2025
'LAPORKAN GRATIFIKASI' Internal Employees Management March 21, 2025
Anti-Corruption and Anti-Bribery Training & Awareness Session Anti-Fraud Management
for 'REPORT GRATUITIES' Department
Training & Sosialisasi Anti Korupsi dan Anti Penyuapan untuk Internal Karyawan Departemen Anti Fraud 29 April 2025
'FACTOR' Internal Employees Management April 29, 2025
Anti-Corruption and Anti-Bribery Training & Awareness Session Anti-Fraud Management
for 'FACTOR' Department
Training & Sosialisasi Anti Korupsi dan Anti Penyuapan untuk Internal Karyawan Departemen Anti Fraud 30 Juli 2025
'HINDARI KICKBACK' Internal Employees Management July 30, 2025
Anti-Corruption and Anti-Bribery Training & Awareness for Anti-Fraud Management
‘AVOID KICKBACKS’ Department
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 441
Page 444
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Tanggal
Topik Pelatihan atau Sosialisasi Kategori Peserta Penyelenggara
Pelaksanaan
Training or Dissemination Topics Participant Category Organizer
Date
Training & Sosialisasi Anti Korupsi dan Anti Penyuapan untuk Internal Karyawan Departemen Anti Fraud 31 Agustus 2025
'Hindari Tindakan Penyuapan' Internal Employees Management August 31, 2025
Anti-Corruption and Anti-Bribery Training & Awareness Session Anti-Fraud Management
for 'Avoid Bribery' Department
Training & Sosialisasi Anti Korupsi dan Anti Penyuapan untuk External Departemen Anti Fraud 17 Maret 2025
Mitra Bisnis External Management March 17, 2025
Anti-Corruption and Anti-Bribery Training & Dissemination for Anti-Fraud Management
Business Partners Department
Training & Sosialisasi Anti Korupsi dan Anti Penyuapan untuk Internal Karyawan Departemen Anti Fraud 12 Desember 2025
'LAPORKAN GRATIFIKASI' Internal Employees Management December 12, 2025
Anti-Corruption and Anti-Bribery Training & Dissemination for Anti-Fraud Management
'REPORT GRATUITIES' Department
Training & Sosialisasi Anti Korupsi dan Anti Penyuapan untuk External Departemen Anti Fraud 16 Desember 2025
Mitra Bisnis External Management December 16, 2025
Anti-Corruption and Anti-Bribery Training & Dissemination for Anti-Fraud Management
Business Partners Department
Penyediaan Dana untuk
Kegiatan Sosial dan Kegiatan Politik
Provision of Funds for Social and Political Activities
Perseroan memiliki kebijakan tertulis yang secara tegas The Company has a written policy that strictly prohibits
melarang keterlibatan individu atas nama Perseroan dalam individuals from engaging in political activities on behalf of
kegiatan politik, termasuk pemberian donasi atau kontribusi apa the Company, including making any political donations or
pun yang bersifat politik. Larangan ini sejalan dengan komitmen contributions. This prohibition is in line with the Company’s
Perseroan untuk menjaga independensi dan profesionalisme commitment to maintaining independence and professionalism
dalam menjalankan kegiatan usaha. in conducting its business activities.
Di luar konteks politik, Perseroan tetap aktif melaksanakan Outside the political context, the Company remains active in
berbagai program Tanggung Jawab Sosial Perusahaan implementing various Corporate Social Responsibility (CSR)
(Corporate Social Responsibility/”CSR”) sebagai bentuk programs as a form of sustainable contribution to society
kontribusi berkelanjutan terhadap masyarakat dan lingkungan. and the environment. Through the “FIF Peduli” program, the
Melalui program “FIF Peduli”, Perseroan menyalurkan bantuan Company distributes aid and donations, both through internal
dan donasi baik atas inisiatif internal maupun kerja sama dengan initiatives and in collaboration with external parties, as part of
pihak eksternal sebagai bagian dari upaya memberikan dampak its efforts to have a positive impact on stakeholders.
positif bagi para pemangku kepentingan.
442 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 445
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Pemberian donasi dilakukan secara selektif dengan Donations are made selectively by considering the priority
mempertimbangkan skala prioritas penerima manfaat yang scale of beneficiaries, which are divided into high, medium, low,
dibagi ke dalam kategori tinggi, sedang, rendah, dan tidak and non-priority categories. In determining these priorities, the
masuk prioritas. Dalam menentukan prioritas tersebut, Company considers several main factors, including:
Perseroan memperhatikan beberapa faktor utama, antara lain:
1. Memperhatikan aspek keberlanjutan yang sesuai dengan 1. Considering aspects of sustainability in line with the
Sustainable Development Goals (SDGs); Sustainable Development Goals (SDGs);
2. Tepat sasaran dan sesuai kebutuhan; 2. Being targeted and appropriate to needs;
3. Dikoordinasikan dan dikomunikasikan dengan afiliasi 3. oordinated and communicated with the Company’s affiliates
Perseroan agar tidak ada duplikasi; to avoid duplication;
4. Selektif dan dievaluasi dengan memperhatikan tujuan dan 4. Selective and evaluated by considering the objectives
reputasi pihak atau organisasi/lembaga yang mengajukan and reputation of the party or organization/institution that
proposal, berdasarkan ketentuan ISO 37001, sebagai submits a proposal, based on the provisions of ISO 37001,
berikut; as follows;
a. Nilai bantuan dibagi menjadi dua, nilai bantuan <= Rp25 a. The value of assistance is divided into two categories:
juta dan >Rp25 juta. assistance value ≤ Rp25 million and > Rp25 million.
b. Dilakukan survey ke lokasi pemberi proposal untuk b. A survey is conducted at the location of the proposal
melihat langsung kebutuhannya dan validasi. submitter to directly assess their needs and validate
the proposal.
c. Jika bantuan yang diberikan >Rp25 juta, perlu dilakukan c. If the assistance provided is >Rp25 million, the Integrity
pengisian Formulir Integrity Due Diligence (IDD). Due Diligence (IDD) Form must be completed.
d. Memastikan bahwa perusahaan serta pemilik dan/atau d. Ensure that the company and its owners and/or
pengurusnya tidak termasuk dalam daftar negatif list managers are not included in the negative list published
yang diterbitkan oleh lembagalembaga yang berwenang by the relevant domestic and international authorities.
baik dalam skala domestik maupun internasional.
5. Konsultasi kepada Fungsi Kepatuhan Anti Penyuapan 5. Consultation with the Anti-Bribery Compliance Function
(FKAP). (FKAP).
a. Ketersediaan dana (sesuai budget). a. Availability of funds (in accordance with the budget).
Sepanjang tahun 2025, Perseroan telah menyalurkan donasi Throughout 2025, the Company has distributed donations
dengan total sebesar Rp23.387.833.235, yang terdiri atas dana totaling Rp23,387,833,235, consisting of conventional funds of
konvensional sebesar Rp10.707.011.793 dan dana sosial syariah Rp10,707,011,793 and sharia social funds of Rp12,680,821,442.
sebesar Rp12.680.821.442. Komitmen Perseroan untuk secara The Company’s commitment to continuously providing a
berkelanjutan memberikan dampak positif bagi masyarakat, positive impact on society, the environment, and debtors is
lingkungan, dan debitur diuraikan lebih lanjut dalam Laporan further elaborated in the 2025 Sustainability Report.
Keberlanjutan Tahun 2025.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 443
Page 446
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Kebijakan Penanganan
Pengaduan Konsumen
Policy of Consumer Complaint Handling
Komitmen Pemberian Layanan Terbaik kepada Konsumen
Commitment to Providing the Best Service to Consumers
Perseroan berkomitmen untuk senantiasa menghadirkan The Company is committed to always providing the best service
layanan terbaik bagi seluruh konsumen dengan menyediakan to all consumers by providing accessible, fast, and reliable
pelayanan yang mudah diakses, cepat, dan terpercaya, baik services, both face-to-face at branch offices and through
secara tatap muka di jaringan kantor cabang maupun melalui integrated digital platforms. This commitment is in line with the
platform digital yang terintegrasi. Komitmen ini sejalan dengan TEAM (Teamwork, Excellence, Achieving, and Moving Forward)
nilai budaya TEAM (Teamwork, Excellence, Achieving, and cultural values, where the spirit of Excellence is embodied in
Moving Forward), di mana semangat Excellence diwujudkan every aspect of service as a form of the Company’s responsibility
dalam setiap aspek pelayanan sebagai bentuk tanggung in creating a superior consumer experience.
jawab Perseroan dalam menciptakan pengalaman konsumen
yang unggul.
Sebagai bagian dari strategi peningkatan kualitas layanan, As part of its strategy to improve service quality, the Company
Perseroan secara konsisten memperluas dan memperkuat consistently expands and strengthens its communication
kanal komunikasi dengan konsumen, antara lain melalui Aplikasi channels with consumers, including through the FIF on The
FIF on The GO (FIFGO) dan Fiona – Virtual Customer Service GO (FIFGO) application and Fiona – Virtual Customer Service
Chatbot, yang dapat diakses 24 jam melalui berbagai platform Chatbot, which can be accessed 24 hours a day through various
seperti WhatsApp, Facebook Messenger, Telegram, Instagram, platforms such as WhatsApp, Facebook Messenger, Telegram,
dan situs web resmi Perseroan (https://fifgroup.co.id). Instagram, and the Company’s official website (https://fifgroup.
co.id).
Selain itu, Perseroan juga menyediakan beragam kanal layanan Additionally, the Company provides a variety of additional
tambahan yang mudah diakses oleh konsumen, antara lain: service channels that are easily accessible to consumers,
including:
• Contact Center HALOFIF di nomor 1500-343 (FIF); • HALOFIF Contact Center at 1500-343 (FIF);
• Email resmi di halofif@fifgroup.astra.co.id; dan • Official email at halofif@fifgroup.astra.co.id; and
• Akun media sosial resmi FIFCLUB yang dapat diakses • The official FIFCLUB social media account, accessible via
melalui Facebook, Instagram, X, TikTok, dan YouTube. Facebook, Instagram, X, TikTok, and YouTube.
• Layanan HALOFIF tersedia pada hari Senin-Minggu pukul • HALOFIF services are available Monday through Sunday
08.00-21.00 WIB. from 8:00 AM to 9:00 PM WIB.
Selain mengoptimalkan berbagai kanal pengaduan yang Besides utilizing the various complaint channels provided,
telah disediakan, konsumen juga dapat menyampaikan customers may also submit complaints directly at the Company’s
pengaduan secara langsung di kantor cabang Perseroan, branch offices, where complaints will be received and recorded
di mana pengaduan akan diterima dan dicatatkan oleh by the Customer Relations Executive (CRE). If consumers feel
Customer Relation Executive (CRE). Apabila konsumen merasa that the resolution at the branch level is not in accordance with
bahwa penyelesaian di tingkat cabang belum sesuai dengan the mutual agreement, the complaint can be forwarded to the
kesepakatan bersama, maka pengaduan dapat diteruskan ke head office through the smart queue machine/Integrated Self
kantor pusat melalui mesin antrian pintar/Integrated Self Service Service (ISS) available at all branch offices.
(ISS) yang tersedia di seluruh kantor cabang.
444 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 447
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Perseroan juga menerima pengaduan yang disampaikan melalui The Company also accepts complaints submitted through
berbagai sarana lain, termasuk media massa (cetak maupun various other means, including mass media (print and electronic),
elektronik), Aplikasi Portal Perlindungan Konsumen (APPK) the FSA Consumer Protection Portal Application (APPK), or
OJK, maupun surat resmi yang dikirimkan ke kantor cabang official letters sent to the Company’s branch or head office.
atau kantor pusat Perseroan.
Tidak hanya berfokus pada kualitas penanganan pengaduan, Not only focusing on the quality of complaint handling, the
Perseroan juga berupaya menciptakan pengalaman terbaik bagi Company also strives to create the best experience for
konsumen melalui penerapan customer journey management. consumers through the implementation of customer journey-
Dalam hal ini, Perseroan telah menerapkan kebijakan pelayanan -management. In this case, the Company has implemented
di kantor cabang yang mendorong efektivitas dan efisiensi a service policy at branch offices that encourages the
proses layanan melalui penggunaan ISS System. Melalui effectiveness and efficiency of the service process through the
ISS, Perseroan mengatur sistem antrian yang terpisah antara use of the ISS System. Through ISS, the Company manages a
reservasi dan non-reservasi, serta menyediakan antrian khusus separate queuing system for reservations and non-reservations,
bagi lansia dan penyandang disabilitas. as well as providing special queues for the elderly and people
with disabilities.
ISS juga dilengkapi dengan fitur pemesanan antrian melalui ISS is also equipped with a queue booking feature through
aplikasi FIFGO, sehingga waktu tunggu konsumen di kantor the FIFGO application, so that consumer waiting time at
cabang dapat diminimalkan. Untuk mengurangi penumpukan branch offices can be minimized. To reduce queue buildup,
antrian, konsumen non-reservasi dapat memindai QR code dari non-reservation consumers can scan the QR code from ISS
ISS untuk memperoleh nomor antrian secara mandiri. to obtain a queue number independently.
Komitmen Perseroan dalam memberikan pelayanan terbaik The Company’s commitment to providing the best service
kepada seluruh konsumen sekaligus merupakan wujud to all customers is also a form of compliance with consumer
kepatuhan terhadap ketentuan perlindungan konsumen, protection regulations, as stipulated in POJK No. 22 of 2023
sebagaimana diatur dalam POJK No. 22 Tahun 2023 tentang concerning Consumer and Community Protection in the
Pelindungan Konsumen dan Masyarakat di Sektor Jasa Financial Services Sector, as well as POJK No. 18/POJK.07/2018
Keuangan, serta POJK No. 18/POJK.07/2018 tentang Layanan concerning Consumer Complaint Services in the Financial
Pengaduan Konsumen di Sektor Jasa Keuangan. Services Sector.
Prosedur Penanganan Pengaduan Debitur
Debtor Complaint Handling Procedure
Solusi penyelesaian pengaduan konsumen di lingkungan The resolution of consumer complaints within the Company is
Perseroan dilaksanakan berdasarkan Service Level Agreement carried out based on the established Service Level Agreement
(SLA) yang telah ditetapkan, guna memastikan setiap pengaduan (SLA), to ensure that every consumer complaint is handled
konsumen ditangani secara cepat, tepat, transparan, dan sesuai promptly, accurately, transparently, and in accordance with
ketentuan yang berlaku. Perseroan telah menyusun prosedur applicable regulations. The Company has developed procedures
serta standar penanganan pengaduan dengan mengacu pada and standards for handling complaints in accordance with POJK
POJK No. 22 Tahun 2023 tentang Pelindungan Konsumen No. 22 of 2023 concerning Consumer and Public Protection in
dan Masyarakat di Sektor Jasa Keuangan dengan mekanisme the Financial Services Sector with the following mechanisms:
sebagai berikut:
1. Konsumen menyampaikan pengaduan melalui media yang 1. Consumers submit complaints through the media provided
disediakan Perseroan. by the Company.
2. Perseroan akan melakukan verifikasi atas kesesuaian data 2. The Company will verify the accuracy of the consumer/
konsumen/pelapor. complainant’s data.
3. Perseroan akan menginformasikan kekurangan dokumen 3. The Company will inform the consumer of any missing
pengaduan ( jika ada), dan konsumen akan mendapatkan complaint documents (if any), and the consumer will be given
waktu selama 10 (sepuluh) hari kerja untuk melengkapi 10 (ten) working days to complete the missing documents.
kekurangan dokumen.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 445
Page 448
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
4. Perseroan akan mencatatkan pengaduan konsumen jika 4. The Company will record the consumer complaint if
seluruh dokumen dan pengaduan konsumen memenuhi all documents and consumer complaints meet the
persyaratan dan konsumen akan mendapatkan notifikasi requirements, and the consumer will receive a notification
tanggal penerimaan pengaduan dan nomor registrasi of the date of receipt of the complaint and the complaint
pengaduan (jika terdapat kekurangan dokumen) dan nomor registration number (if there are missing documents) and
tiket pengaduan ( jika semua dokumen lengkap). the complaint ticket number (if all documents are complete).
5. Perseroan akan menindaklanjuti dan menyelesaikan 5. The Company will follow up and resolve consumer
pengaduan konsumen dalam jangka waktu 5 (lima) hari complaints within 5 (five) working days (for complaints
kerja (untuk pengaduan yang disampaikan secara lisan) atau submitted verbally) or 10 (ten) working days (for complaints
10 (sepuluh) hari kerja (untuk pengaduan yang disampaikan submitted in writing).
secara tertulis).
Apabila tidak terdapat kesepakatan dalam penyelesaian If no agreement is reached in resolving the complaint, consumers
pengaduan, konsumen dapat melanjutkan pelaporan can continue to report the complaint to the Alternative Dispute
pengaduan ke Lembaga Alternatif Penyelesaian Sengketa Resolution Institution for the Financial Services Sector (LAPS
Sektor Jasa Keuangan (LAPS SJK) untuk mendapatkan mediasi, SJK) to obtain mediation, arbitration, or a binding opinion in
arbitrase maupun pendapat mengikat sesuai ketentuan accordance with applicable regulations.
yang berlaku.
Informasi dan Dokumen yang Dibutuhkan untuk Menyampaikan Pengaduan
Information and Documents Required to Submit a Complaint
Sebelum menyampaikan pengaduan baik melalui kantor pusat, Before submitting a complaint through the head office, branch
kantor cabang, maupun kanal komunikasi resmi Perseroan, office, or the Company’s official communication channels,
konsumen diharapkan memahami terlebih dahulu beberapa consumers are expected to first understand the following
informasi penting berikut agar proses penanganan dapat important information so that the handling process can be
berlangsung lebih cepat, tepat, dan sesuai prosedur: carried out more quickly, accurately, and in accordance
1. Data identitas konsumen/pelapor (terdiri dari nama, NIK/ with procedures:
No. KTP, Tempat dan Tanggal Lahir); 1. Consumer/complainant identification data (consisting of
name, NIK/ID card number, place and date of birth);
2. Nomor handphone Konsumen/pelapor; 2. Consumer/complainant’s mobile phone number;
3. Nomor kontrak konsumen ; 3. Consumer contract number;
4. Kronologis permasalahan yang diadukan; 4. Chronology of the issue being reported;
5. Jika pengaduan disampaikan oleh perwakilan konsumen/ 5. If the complaint is submitted by a representative of the
pelapor maka ditambahkan: consumer/complainant, the following must also be provided:
a. Data identitas perwakilan konsumen/pelapor (terdiri dari a. Consumer/complainant representative’s identity data
Nama, NIK/No KTP, Tempat dan Tanggal Lahir, hubungan (consisting of name, NIK/ID card number, place and date
dengan konsumen/ pelapor); of birth, relationship with the consumer/complainant);
b. Data identitas konsumen/pelapor yang diwakilkan b. Identity information of the consumer/complainant being
(terdiri dari Nama, NIK/No KTP, Tempat dan Tanggal represented (consisting of Name, NIK/ID Card Number,
Lahir); dan Place and Date of Birth); and
c. Surat Kuasa dari konsumen/pelapor. c. Power of Attorney from the consumer/complainant.
6. Nomor handphone perwakilan konsumen/pelapor. 6. Mobile phone number of the consumer representative/
complainant.
446 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 449
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Untuk memperlancar proses penanganan pengaduan, To facilitate the complaint handling process, consumers are also
Konsumen juga diharapkan untuk melampirkan dokumen- expected to attach the following documents when submitting
dokumen berikut pada saat penyampaian pengaduan: a complaint:
1. KTP Konsumen/Pelapor 1. ID Card of the Consumer/complainant
2. KTP Perwakilan Konsumen/Pelapor ( jika diwakilkan) 2. ID Card of the Consumer/Complainant’s Representative
(if represented)
3. Dokumen pendukung yang berkaitan dengan pengaduan. 3. Supporting documents related to complaints.
Perseroan berhak menolak laporan pengaduan yang The Company reserves the right to reject complaints submitted
disampaikan oleh konsumen apabila tidak memenuhi ketentuan by consumers if they do not meet the provisions set forth in POJK
sebagaimana diatur dalam POJK No. 22 Tahun 2023 tentang No. 22 of 2023 concerning Consumer and Public Protection in
Pelindungan Konsumen dan Masyarakat di Sektor Jasa the Financial Services Sector, with the following details:
Keuangan, dengan rincian sebagai berikut: 1. The consumer and/or Consumer Representative fails to
1. Konsumen dan/atau Perwakilan Konsumen tidak melengkapi complete the document requirements within the specified
persyaratan dokumen sesuai dengan jangka waktu yang time frame (10 working days).
telah ditetapkan (10 hari kerja).
2. Pengaduan sebelumnya telah diselesaikan oleh Perseroan 2. The complaint has already been resolved by the Company
sesuai dengan Peraturan Otoritas Jasa Keuangan (OJK). in accordance with the Financial Services Authority (FSA)
regulations.
3. Pengaduan tidak terkait dengan kerugian dan/atau potensi 3. The complaint is not related to material, reasonable,
kerugian materiil, wajar, dan secara langsung sebagaimana and direct losses and/or potential losses as stated
tercantum dalam perjanjian dan/atau dokumen pemanfaatan in the agreement and/or product and/or service
produk dan/atau layanan. utilization documents.
4. Pengaduan tidak terkait dengan pemanfaatan produk dan/ 4. The complaint is not related to the use of products and/or
atau layanan yang dikeluarkan oleh Perseroan. services issued by the Company.
5. Pengaduan sedang dalam proses atau telah diputus oleh 5. The complaint is currently being processed or has been
lembaga peradilan secara perdata. decided by a civil court.
Publikasi Penanganan Pengaduan
Publication of Complaint Handling
Perseroan berkomitmen untuk terus melakukan perbaikan The Company is committed to continuously making consistent
berkesinam-bungan secara konsisten untuk melakukan improvements to address every complaint received. During
perbaikan berkelanjutan terhadap setiap pengaduan yang the 2025 reporting year, the Company received 610 consumer
diterima. Selama tahun pelaporan 2025, Perseroan menerima complaints, with the following details:
610 pengaduan konsumen, dengan rincian sebagai berikut:
Selesai Dalam Proses Tidak Selesai Jumlah
Jenis Transaksi Keuangan Settled In Settlement Process Not Settled Pengaduan
Type of Financial Transaction Jumlah Persentase Jumlah Persentase Jumlah Persentase Number of
Number Percentage Number Percentage Number Percentage Complaints
Pembiayaan Multiguna berupa 484 81,6% 13 76,5% 0 0% 497
pembelian dengan pembayaran
secara angsuran
Multipurpose financing in the form
of purchases with installment
payments
Pembiayaan lainnya yang 83 14,0% 2 11,8% 0 0% 85
disetujui OJK
Other financing approved by FSA
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 447
Page 450
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Selesai Dalam Proses Tidak Selesai Jumlah
Jenis Transaksi Keuangan Settled In Settlement Process Not Settled Pengaduan
Type of Financial Transaction Jumlah Persentase Jumlah Persentase Jumlah Persentase Number of
Number Percentage Number Percentage Number Percentage Complaints
Pembiayaan Modal Kerja berupa 18 3,0% 0 0,0% 0 0% 18
Fasilitas Modal Usaha
Working Capital Financing in the
form of Business Capital Facilities
Pembiayaan investasi berupa 8 1,3% 2 11,8% 0 0% 10
pembelian dengan pembayaran
secara angsuran
Investment financing in the form
of purchases with installment
payments
Jumlah 593 17 0 610
Total
Sepanjang tahun 2025, Perseroan telah mencatatkan 610 Throughout 2025, the Company recorded 610 complaints. As
pengaduan. Pada 31 Desember 2025, dari 610 jumlah of December 31, 2025, of the 610 complaints, the Company
pengaduan, Perseroan telah menyelesaikan 593 pengaduan had resolved 593 complaints and 17 complaints were still
dan 17 pengaduan masih dalam proses penanganan. Per 23 being processed. As of January 23, 2026, all complaint tickets
Januari 2026, seluruh tiket pengaduan yang diterima Perseroan received by the Company in 2025 had been handled and
pada tahun 2025 telah ditangani dan diselesaikan dengan tidak resolved within the deadline stipulated in POJK No. 22 of
melebihi tenggat waktu yang tertuang dalam POJK No. 22 2023 concerning Consumer and Community Protection in
Tahun 2023 tentang Pelindungan Konsumen dan Masyarakat the Financial Services Sector.
di Sektor Jasa Keuangan.
448 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 451
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Perlindungan Hak Kreditur
Protection of Creditors' Rights
Perseroan berkomitmen untuk memenuhi hak-hak kreditur The Company is committed to fulfilling the rights of creditors
secara tepat waktu, transparan, dan sesuai dengan ketentuan in a timely, transparent manner and in accordance with
peraturan perundang-undangan yang berlaku. Komitmen applicable laws and regulations. This commitment is realized
tersebut diwujudkan melalui pengelolaan keuangan yang through prudent financial management, the implementation
prudent, penerapan manajemen risiko yang memadai, serta of adequate risk management, and the consistent fulfillment
pemenuhan kewajiban Perseroan secara konsisten sesuai of the Company’s obligations in accordance with the agreed
dengan perjanjian yang telah disepakati. agreements.
Sepanjang tahun 2025, Perseroan tidak pernah melakukan Throughout 2025, the Company never violated any agreements
pelanggaran terhadap perjanjian dengan kreditur dan senantiasa with creditors and always fulfilled all obligations as agreed.
memenuhi seluruh kewajiban sebagaimana diperjanjikan. Through the implementation of GCG, the Company always
Melalui penerapan GCG, Perseroan senantiasa menjaga maintains the trust of creditors and ensures the continuity of
kepercayaan kreditur dan memastikan keberlangsungan sustainable business relationships.
hubungan usaha yang berkelanjutan.
Integritas Pelaporan dan
Sistem Teknologi Informasi
Integrity of Reporting and Information Technology Systems
Perseroan menempatkan integritas pelaporan dan keamanan The Company places reporting integrity and information
sistem teknologi informasi sebagai landasan utama dalam technology system security as the main foundation in
mendukung keberlangsungan operasional dan proses bisnis. supporting operational sustainability and business processes. IT
Tata kelola TI dijalankan berdasarkan best practice serta governance is implemented based on best practices and refers
mengacu pada POJK No. 4/POJK.05/2021 tentang Penerapan to POJK No. 4/POJK.05/2021 concerning the Implementation
Manajemen Risiko Dalam Penggunaan Teknologi Informasi of Risk Management in the Use of Information Technology by
Oleh Lembaga Jasa Keuangan Non-Bank. Non-Bank Financial Services Institutions.
Dengan dukungan sistem TI yang terintegrasi dan andal, With the support of an integrated and reliable IT system, the
Perseroan mampu menjaga akurasi, kelengkapan, serta Company is able to maintain the accuracy, comprehensiveness,
transparansi pelaporan baik keuangan maupun non-keuangan. and transparency of both financial and non-financial reporting.
Hal ini menjadi kunci dalam memperkuat kepercayaan regulator This is key to strengthening the trust of regulators and
dan pemangku kepentingan serta meningkatkan efektivitas stakeholders and improving the effectiveness of supervision
fungsi pengawasan dan pengambilan keputusan. and decision-making functions.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 449
Page 452
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Kebijakan Pengadaan Barang dan Jasa
Purchasing Policy for Goods and Services
Dalam rangka mendukung kelancaran kegiatan usaha dan To support the flow of business activities and company
operasional perusahaan, FIFGROUP memerlukan barang operations, FIFGROUP requires goods and/or services in
dan/atau jasa sesuai dengan kebutuhan bisnis. Pemenuhan accordance with business needs. These needs are met through
kebutuhan tersebut dilakukan melalui proses pengadaan yang a planned procurement process that prioritizes the principles of
dikelola secara terencana dengan mengedepankan prinsip prudence, effectiveness, compliance with applicable regulations,
kehati-hatian, efektivitas, kepatuhan terhadap ketentuan yang and the applicable budget. The procurement of goods and/or
berlaku, dan anggaran yang berlaku. Pengadaan barang dan/ services by FIFGROUP is carried out with reference to relevant
atau jasa FIFGROUP dilaksanakan dengan mengacu pada laws and regulations, regulatory requirements, and internal
peraturan perundang-undangan yang relevan, ketentuan company policies as part of the implementation of Good
regulator, serta kebijakan internal perusahaan sebagai bagian Corporate Governance. The procurement policy is standardized
dari penerapan Tata Kelola Perusahaan yang Baik. Kebijakan in the Company Guidelines for the Procurement of Goods and/or
pengadaan dibakukan dalam Pedoman Perusahaan Pengadaan Services, which are established through management policies
Barang dan/atau Jasa yang ditetapkan melalui kebijakan and/or Board of Directors Decrees, Circular Letters, and SOPs
manajemen dan/atau Surat Keputusan Direksi, Surat Edaran, that serve as a reference for all FIFGROUP personnel.
dan SOP yang menjadi acuan bagi seluruh insan FIFGROUP.
Dengan berpedoman pada regulasi yang berlaku dan kebijakan Guided by applicable regulations and internal company
internal perusahaan, FIFGROUP memastikan seluruh proses policies, FIFGROUP ensures that all procurement processes
pengadaan barang dan/atau jasa dilaksanakan secara efektif, for goods and/or services are carried out effectively, efficiently,
efisien, transparan, kompettitif, dan akuntabel pada setiap transparently, competitively, and accountably at every stage,
tahapan, mulai dari perencanaan kebutuhan, penentuan from planning requirements, determining goods and/or services,
barang dan/atau jasa, pemilihan dan penentuan penyedia selecting and determining suppliers of goods and/or services,
barang dan/atau jasa, penentuan pengadaan barang dan/ determining the procurement of goods and/or services, to
atau jasa, hingga melakukan evaluasi atas pengadaan barang evaluating the procurement of goods and/or services. This
dan/atau jasa. Pendekatan ini diterapkan untuk memastikan approach is applied to make sure procurement process is in
proses pengadaan berjalan selaras dengan prinsip Tata Kelola line with the principles of Good Corporate Governance, thereby
Perusahaan yang Baik, sehingga memberikan nilai tambah bagi providing added value to FIFGROUP and its stakeholders.
FIFGROUP dan para pemangku kepentingan.
Dalam pelaksanaan pengadaan, FIFGROUP memastikan In implementing procurement, FIFGROUP assures that suppliers
kepatuhan penyedia terhadap komitmen Dampak Lingkungan, comply with Environmental, Social, and Corporate Governance
Sosial, dan Tata Kelola Perusahaan sebagai upaya mendorong commitments in an effort to promote responsible procurement,
pengadaan yang bertanggung jawab, meningkatkan increase transparency, and minimize environmental impact.
transparansi, serta meminimalkan dampak lingkungan.
Untuk memastikan kesesuaian pelaksanaan pengadaan dengan To confirm adherence to applicable procurement regulations,
ketentuan yang berlaku, FIFGROUP secara berkala melakukan FIFGROUP periodically conducts audits of goods and/or
audit pengadaan barang dan/atau jasa guna memastikan services procurement to check that all processes are carried
seluruh proses telah dijalankan sesuai prosedur dan kebijakan out in accordance with established procedures and policies.
yang ditetapkan.
Dalam rangka mendukung penerapan proses pengadaan In order to support the implementation of an integrity-
yang berintegritas, FIFGROUP telah menerapkan sertifikasi based procurement process, FIFGROUP has implemented
ISO 37001:2016 tentang Sistem Manajemen Anti Penyuapan. ISO 37001:2016 certification on Anti-Bribery Management
450 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 453
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Implementasi ini mencerminkan komitmen FIFGROUP dalam Systems. This implementation reflects FIFGROUP’s
pengendalian gratifikasi, pencegahan suap, serta penerapan commitment to controlling gratuities, preventing bribery, and
Whistleblowing System sesuai standar internasional. implementing a Whistleblowing System in accordance with
international standards.
Dalam menjalankan kegiatan usaha, sepanjang tahun 2025 In conducting its business activities, throughout 2025 FIFGROUP
FIFGROUP secara konsisten menerapkan prinsip dan kebijakan has consistently applied these procurement principles and
pengadaan tersebut dalam rangka pemenuhan kebutuhan policies in order to meet the company’s needs for goods and/
barang dan/atau jasa perusahaan. or services.
Prinsip Dasar Pengadaan Barang dan/atau Jasa
Basic Principles of Goods and/or Services Procurement
Pengadaan barang dan/atau jasa di FIFGROUP dilaksanakan The procurement of goods and/or services at FIFGROUP is
berdasarkan prinsip-prinsip yang memastikan setiap tahapan conducted based on principles that ensure each stage of
proses berjalan secara profesional, transparan, dan akuntabel. the process is conducted professionally, transparently, and
Penerapan prinsip dasar pengadaan bertujuan untuk accountably. The application of basic procurement principles
memperoleh hasil yang optimal dengan mempertimbangkan aims to achieve optimal results by considering the balance
keseimbangan antara manfaat dan biaya, memenuhi kebutuhan between benefits and costs, meeting the company’s needs
perusahaan secara efektif dan efisien, serta menjamin effectively and efficiently, and ensuring healthy business
terciptanya persaingan usaha yang sehat. Melalui penerapan competition. Through the consistent application of ethical and
standar etika dan tata kelola yang konsisten, FIFGROUP governance standards, FIFGROUP is committed to creating an
berkomitmen untuk menciptakan proses pengadaan yang objective and accountable procurement process that provides
objektif, dapat dipertanggungjawabkan, dan memberikan nilai added value to the company.
tambah bagi perusahaan.
Prinsip-prinsip dasar pengadaan barang dan/atau jasa di The basic principles of goods and/or services procurement at
FIFGROUP dijabarkan sebagai berikut: FIFGROUP are outlined as follows:
1. Efektif 1. Effective
Pengadaan dilakukan untuk memenuhi kebutuhan Procurement is managed to meet the company’s needs
perusahaan sesuai tujuan yang telah ditetapkan dengan in accordance with the objectives set by ensuring that the
memastikan barang dan/atau jasa yang diperoleh goods and/or services obtained provide optimal benefits
memberikan manfaat optimal bagi kegiatan usaha. for business activities.
2. Efisien 2. Efficiency
Proses pengadaan dilaksanakan secara optimal dengan The procurement process is carried out optimally while
tetap mengedepankan kualitas, ketepatan waktu, kewajaran prioritizing quality, timeliness, reasonable pricing, and
harga, dan kepatuhan terhadap ketentuan yang berlaku. compliance with applicable regulations.
3. Transparan 3. Transparent
Seluruh proses pengadaan dilaksanakan secara terbuka The entire procurement process is conducted openly
dengan informasi yang jelas dan dapat ditelusuri, guna with clear and traceable information to ensure that the
memastikan proses pembelian dilakukan secara adil dan purchasing process is fair and impartial.
tidak berpihak.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 451
Page 454
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
4. Kompetitif 4. Competitive
Pengadaan dilakukan melalui persaingan usaha yang Procurement is conducted through healthy and equal
sehat dan setara di antara penyedia yang memenuhi competition among qualified suppliers, resulting in the
persyaratan, sehingga diperoleh hasil terbaik melalui proses best outcomes through an objective process.
yang objektif.
5. Akuntabel 5. Accountable
Setiap keputusan pengadaan dapat dipertanggungjawabkan Every procurement decision is accountable and made
dan diambil secara independen, bebas dari pengaruh independently, free from personal interests or attempts to
kepentingan pribadi maupun upaya untuk memperoleh gain personal benefit.
keuntungan pribadi.
Etika Pengadaan Barang dan Jasa
Ethics of Goods and Services Procurement
FIFGROUP menetapkan etika pengadaan yang berlaku bagi FIFGROUP establishes procurement ethics that apply to all
seluruh pihak yang terlibat dalam proses pengadaan barang parties involved in the procurement process of goods and/
dan/atau jasa. Etika pengadaan ini bertujuan untuk mendorong or services. These procurement ethics aim to encourage
praktik pengadaan yang berintegritas, meningkatkan efektivitas integrity in procurement practices, improve the effectiveness
dan efisiensi penggunaan sumber daya perusahaan, serta and efficiency of the use of company resources, and ensure
memastikan terselenggaranya proses pengadaan yang a transparent, competitive, accountable procurement process
transparan, kompetitif, akuntabel, dan sesuai dengan prinsip that is in accordance with the principles of Good Corporate
Tata Kelola Perusahaan yang Baik. Etika pengadaan barang Governance. The procurement ethics for goods and/or services
dan/atau jasa di FIFGROUP dijabarkan sebagai berikut: at FIFGROUP are outlined as follows:
1. Menghindari dan mencegah terjadinya benturan 1. Avoiding and preventing conflicts of interest with related
kepentingan dengan pihak terkait, baik secara langsung parties, either directly or indirectly, that could potentially
maupun tidak langsung, yang berpotensi memengaruhi affect the objectivity of the procurement process.
objektivitas proses pengadaan.
2. Mengelola penggunaan sumber daya perusahaan secara 2. Managing the use of company resources responsibly to
bertanggung jawab untuk mencegah pemborosan dan prevent waste and potential leakage.
potensi kebocoran.
3. Menghindari dan mencegah penyalahgunaan wewenang 3. Avoiding and preventing abuse of authority in all stages of
dalam seluruh tahapan pengadaan barang dan/atau jasa. the procurement of goods and/or services.
4. Menjaga kerahasiaan informasi serta melindungi data 4. Maintaining the confidentiality of information and protecting
pribadi yang diperoleh dalam proses pengadaan sesuai personal data obtained during the procurement process in
dengan ketentuan yang berlaku. accordance with applicable regulations.
5. Menjunjung tinggi etika bisnis dengan tidak menerima, 5. Upholding business ethics by not accepting, offering, or
menawarkan, atau menjanjikan gratifikasi dalam bentuk promising gratuities in any form, and committing to the
apa pun, serta berkomitmen pada pencegahan kecurangan prevention of fraud in the procurement process.
(anti-fraud) dalam proses pengadaan.
452 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 455
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Metode dan Mekanisme Pengadaan Barang dan/atau Jasa
Methods and Mechanisms for Procurement of Goods and/or Services
Mekanisme pengadaan barang dan jasa merupakan bagian The procurement mechanism for goods and services is an
penting dalam mendukung kelancaran operasional dan important part in supporting operational activities and achieving
pencapaian tujuan organisasi. Proses pengadaan di FIFGROUP organizational objectives. The procurement process at
dilaksanakan melalui berbagai metode, antara lain tender, FIFGROUP is carried out through various methods, including
pitching, dan penunjukan langsung, yang disesuaikan dengan tender, pitching, and direct appointment, which are adjusted
karakteristik serta kebutuhan pengadaan. Setiap metode to the characteristics and procurement needs. Each method
diterapkan berdasarkan kriteria tertentu untuk memastikan is implemented based on certain criteria to ensure that the
proses pengadaan dilaksanakan secara tertib, transparan, procurement process is conducted in an orderly, transparent,
dan akuntabel, serta berjalan secara efisien dan efektif sesuai and accountable manner, and runs efficiently and effectively in
dengan kebijakan perusahaan dan ketentuan yang berlaku. accordance with company policies and applicable regulations.
Adapun mekanisme untuk masing-masing metode pengadaan The mechanisms for each of these procurement methods are
tersebut adalah sebagai berikut: as follows:
Metode Pengadaan Barang dan Jasa
Mekanisme Pelaksanaan
Goods and Services Procurement
Implementation Mechanism
Methods
Tender Pengadaan barang dan jasa yang dilakukan dengan cara membandingkan quality, quantity, cost &
delivery minimal 3 vendor (pada kondisi tertentu dimungkinkan dengan minimal 2 vendor) berbentuk
badan usaha atau perorangan, sesuai dengan aturan yang telah ditentukan oleh Perusahaan.
Procurement of goods and services is carried out by comparing the quality, quantity, cost & delivery
at least 3 vendors (under certain conditions, at least 2 vendors are possible) in the form of business
entities or individuals, in accordance with the rules determined by the Company.
Pitching Pengadaan barang dan jasa yang dilakukan dengan cara membandingkan quality, quantity, cost &
delivery minimal 3 vendor (pada kondisi tertentu dimungkinkan dengan minimal 2 vendor) dengan
spesifikasi yang sama, yang ditentukan oleh nilai maksimum transaksi dibawah nilai kategori tender.
Procurement of goods and services is conducted by comparing the quality, quantity, cost, &
delivery at least 3 vendors (under certain conditions, at least 2 vendors are possible) with the same
specifications, determined by the maximum transaction value below the tender category value.
Penunjukan Langsung Pengadaan barang dan jasa tanpa vendor pembanding serta dilakukan atas dasar kondisi tertentu
Direct Appointment yang memenuhi salah satu kriteria Penunjukkan Langsung.
Procurement of goods and services without comparing vendors is conducted based on certain
conditions that meet one of the criteria for Direct Appointment.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 453
Page 456
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Gambaran Umum Prosedur Pengadaan Barang dan/atau Jasa
Overview of Goods and/or Services Procurement Procedures
Ketentuan Pelaksanaan pengadaan barang dan/atau jasa di The procurement of goods and/or services at FIFGROUP
Provisions FIFGROUP mengacu pada ketentuan eksternal refers to applicable external provisions as well as internal
yang berlaku serta kebijakan dan pedoman internal company policies and guidelines, which are standardized
perusahaan, yang dibakukan dalam Pedoman in the Company Procurement Guidelines.
Pengadaan Perusahaan.
Sentralisasi Pengadaan Pada prinsipnya, FIFGROUP menerapkan sistem In principle, FIFGROUP implements a centralized
Centralized Procurement sentralisasi pengadaan untuk meningkatkan efisiensi, procurement system to improve the efficiency,
efektivitas, dan keamanan proses pengadaan. effectiveness, and security of the procurement process.
Penerapan sentralisasi ini dibagi ke dalam dua model The implementation of this centralization is divided into
sebagai berikut: the following two models:
1. Sentralisasi Pengadaan dari Head Office 1. Centralized Procurement from Head Office
Pengadaan dilakukan secara terpusat di Head Procurement is implemented centrally at the
Office (HO) dalam hal pemilihan, penetapan, dan Head Office (HO) in terms of vendor selection,
pengelolaan vendor, sementara pelaksanaan determination, and management, while the
operasional pengadaan dilaksanakan oleh Network operational implementation of procurement is
sesuai dengan kebutuhan masing-masing unit. carried out by the Network in accordance with
FIFGROUP secara berkelanjutan melakukan evaluasi the needs of each unit. FIFGROUP continuously
terhadap kategori barang dan/atau jasa yang dapat evaluates categories of goods and/or services that
diimplementasikan secara terpusat, termasuk can be implemented centrally, including identifying
identifikasi produk dan layanan yang berpotensi products and services that have the potential to
untuk dikonsolidasikan, guna meningkatkan efisiensi be consolidated, to improve cost efficiency, quality
biaya, keseragaman kualitas, serta kemudahan uniformity, and ease of vendor control across all
pengendalian vendor di seluruh wilayah operasional. operational areas.
2. Pengajuan Pengadaan dari Network 2. Procurement Requests from the Network
Mekanisme pengadaan di mana Network A procurement mechanism whereby the Network
mengajukan kebutuhan dengan memanfaatkan submits its requirements using local vendors, with
vendor lokal, dengan persetujuan Head Office untuk the approval of the Head Office to maintain control
memastikan pengendalian dan standarisasi proses. and standardization of the process.
Strategi Pengadaan Strategi pengadaan disusun melalui penerapan berbagai Procurement strategies are developed through the
Procurement Strategy metode sourcing dan evaluasi pricing, yang didukung application of various sourcing and pricing evaluation
oleh sistem pengadaan yang terintegrasi dan selalu methods, supported by an integrated procurement
dikembangkan sesuai dengan kebutuhan bisnis. system that is continuously developed in line with
business needs.
Pemisahan Fungsi Pemisahan fungsi antara unit yang memproses The separation of functions between units that
Separation of Functions pengadaan sebagai berikut: process procurement is as follows:
1. Unit Pemohon; 1. Requester Unit;
2. Unit Pengendali Anggaran; 2. Budget Control Unit;
3. Unit Pengadaan yang melaksanakan 3. Procurement Unit;
proses pengadaan;
4. Unit yang melakukan pengawasan. 4. Supervisory Unit.
Leveling Kewenangan Kewenangan dalam pengambilan keputusan Authority in procurement decision-making is determined
Memutus pengadaan ditetapkan secara berjenjang dengan in stages by considering the level of risk and procurement
Leveling of Decision- mempertimbangkan tingkat risiko dan nilai pengadaan value to ensure control, accountability, and compliance
Making Authority guna memastikan pengendalian, akuntabilitas, serta with the requirements for goods and/or services in
kesesuaian pemenuhan kebutuhan barang dan/jasa accordance with applicable regulations.
sesuai ketentuan yang berlaku.
454 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 457
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Sistem Pengadaan Barang dan Jasa FIFGROUP
FIFGROUP Goods and Services Procurement System
Proses pengadaan di FIFGROUP dilakukan secara sistem The procurement process at FIFGROUP is done systematically
dengan memanfaatkan fasilitas teknologi komunikasi dan by utilizing communication and information technology facilities.
informasi. Dengan menerapkan kebijakan ini, semua pihak By implementing this policy, all parties involved can connect
yang terlibat dapat terhubung secara online dalam satu platform online on a single integrated platform, from the partner
terintergrasi mulai dari proses pendaftaran rekanan, tahap registration process, the procurement stage, payment, to
pengadaan, pembayaran, hingga evaluasi rekanan. partner evaluation.
Penerapan sistem pengadaan dilakukan mengingat The procurement system is implemented in view of the
cakupan proses pengadaan yang luas serta kebutuhan akan broad scope of the procurement process and the need for
standardisasi, pemantauan, dan dokumentasi yang terintegrasi. integrated standardization, monitoring, and documentation.
Melalui sistem ini, setiap tahapan pengadaan dilaksanakan Through this system, each stage of procurement is carried
dengan alur persetujuan yang jelas dan sesuai dengan out with a clear approval flow in accordance with company
ketentuan perusahaan, didukung oleh ketersediaan data yang regulations, supported by the availability of data that can be
dapat dimanfaatkan untuk analisis dan penyusunan strategi used for analysis and the formulation of more effective and
pembelian yang lebih efektif dan efisien, serta terintegrasi efficient purchasing strategies, as well as integrated with the
dengan proses pembayaran. payment process.
Sistem pengadaan FIFGROUP telah diterapkan di Kantor Pusat The FIFGROUP procurement system has been implemented
dan Network dengan tujuan mengintegrasikan seluruh proses at the Head Office and Network with the aim of integrating all
pengadaan agar dapat dimonitor secara efektif dan mendukung procurement processes so that they can be monitored effectively
pengendalian serta tata kelola pengadaan yang lebih baik and support better procurement control and governance.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 455
Page 458
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Alur Proses Pengadaan Barang dan/atau Jasa FIFGROUP
FIFGROUP Goods and/or Services Procurement Process Flow
Pemilihan Rekanan Penunjukan
No
Partner Selection Alur Proses Pengadaan Lokasi Langsung
No Tender Pitching
Procurement Process Flow Location Direct
1 Background Checking Appointment
Background Checking
1 Pengajuan Proposal Pengadaan (RFP) HO
2 Kunjungan Fisik/Virtual Submission of Procurement Proposal (RFP)
Physical/Virtual Site Visit
2 Pencarian Penawaran HO &
3 Dokumentasi Vendor Sourcing Network
Form Survey Vendor
Vendor Survey Form 3 Pembuatan Quality, Cost, and Delivery HO &
Documentation Preparation of Quality, Cost, and Delivery Network
4 Pelaksanaan Integrity Due 4 Pembuatan Term of Reference HO &
Dilligence Preparation of Terms of Reference Network
Conducting Integrity Due
Diligence 5 Aanwijzing HO &
Network
5 Validasi Department Head
Procurement 6 Persetujuan Harga Perkiraan Sendiri HO
Validation by Head of Approval of Owner’s Estimate
Procurement Department 7 Pembuatan & Publish Request for HO &
6 Pendaftaran Calon Rekan Bisnis Quotation (RFQ) Network
secara Sistem Preparation & Publication of Request for
System Registration of Quotation (RFQ)
Prospective Business Partner 8 Rekap dan Analisa Data Vendor HO &
Vendor Data Recapitulation and Analysis Network
9 Tindak lanjut Hasil Penilaian Integrity Due HO
Dilligence
Follow-up on Integrity Due Diligence
Results
10 Persetujuan Komite Tender HO &
Tender Committee Approval Network
11 Pengumuman Pemenang HO &
Announcement of Winner Network
12 Penyusunan Draft Perjanjian Kerja Sama HO &
Drafting of Cooperation Agreement Network
13 Review Perjanjian Kerja Sama HO &
(Procurement, Proses Owner, Legal) Network
Review of Cooperation Agreement
(Procurement, Process Owner, Legal)
14 Penandatanganan Perjanjian Kerja Sama HO &
Signing of Cooperation Agreement Network
15 Pembuatan Purchase Requisition HO &
Pemesanan Barang/Jasa Network
Creation of Purchase Requisition for
Ordering Goods/Services
16 Persetujuan Pengajuan Pemesanan HO &
Barang/Jasa Network
Approval of Purchase Requisition for
Ordering Goods/Services
17 Penerbitan Purchase Order HO &
Issuance of Purchase Order Network
18 Penerimaan dan Pemeriksaan Barang/Jasa HO &
Receipt and Inspection of Goods/Services Network
19 Penerimaan dan Verifikasi Tagihan HO &
Invoice Receipt and Verification Network
20 Pembayaran HO &
Payment Network
21 Evaluasi Proses Pengadaan Barang/Jasa HO &
Evaluation of Procurement Process for Network
Goods/Services
22 Evaluasi Rekan Bisnis HO &
Vendor Evaluation Network
456 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 459
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
FIFGROUP memiliki kebijakan terkait alur dan proses pengadaan FIFGROUP has a policy regarding the flow and process of
barang dan/atau jasa yang dirancang untuk memastikan seluruh procurement of goods and/or services, which is designed so
kegiatan pengadaan sudah dilaksanakan secara terencana, that all procurement activities are carried out in a planned,
transparan, dan akuntabel dengan mengedepankan prinsip transparent, and accountable manner by promoting the
GCG. Proses ini bertujuan untuk mendukung kelancaran principles of GCG. This process aims to support the smooth
operasional Perseroan sekaligus memastikan pemenuhan operation of the Company while confirming the procurement of
kebutuhan barang dan/atau jasa sesuai dengan standar kualitas, goods and/or services meets quality standards, cost efficiency,
efisiensi biaya, serta ketentuan yang berlaku. and applicable regulations.
Proses pengadaan diawali dengan kegiatan perencanaan dan The procurement process begins with the planning and
identifikasi kebutuhan barang dan/atau jasa oleh unit kerja identification of goods and/or services requirements by the
terkait, dengan mengacu pada rencana kerja dan anggaran relevant work units, with reference to the Company’s work plan
Perseroan. Pada tahap ini, setiap kebutuhan pengadaan ditelaah and budget. At this stage, each procurement requirement is
secara cermat dari aspek urgensi, spesifikasi, anggaran, serta carefully reviewed in terms of urgency, specifications, budget,
kesesuaian dengan kebijakan internal, guna memastikan bahwa and compliance with internal policies so the procurement is
pelaksanaan pengadaan dilakukan secara tepat sasaran, carried out in a targeted, efficient, and controlled manner.
efisien, dan terkontrol.
Adapun proses evaluasi terhadap calon penyedia dilakukan The evaluation process for prospective providers is conducted
secara menyeluruh, mencakup aspek administratif, teknis, dan thoroughly, covering administrative, technical, and commercial
komersial, guna memastikan kompetensi serta kapabilitas aspects, allowing the competence and capability of providers
penyedia dalam memenuhi kebutuhan Perseroan. Selanjutnya, in meeting the Company’s needs. Furthermore, FIFGROUP
FIFGROUP melaksanakan proses pemilihan penyedia barang implements the process of selecting goods and/or service
dan/atau jasa melalui mekanisme yang disesuaikan dengan providers through mechanisms tailored to the value, including
nilai, antara lain melalui tender, pitching, dan penunjukan through tenders, pitching, and direct appointments. The
langsung. Penetapan metode pengadaan tersebut dilakukan determination of the procurement method is done by always
dengan senantiasa mengedepankan prinsip transparansi, prioritizing the principles of transparency, objectivity, and fair
objektivitas, dan persaingan usaha yang sehat. business competition.
Setelah penyedia ditetapkan, proses pengadaan dilanjutkan Once the supplier has been selected, the procurement process
dengan pelaksanaan kerja sama, serta pemantauan atas continues with the implementation of the cooperation, as well
pelaksanaan pengadaan sesuai dengan ketentuan yang as monitoring of the procurement process in accordance with
telah disepakati. Perseroan melakukan pengawasan secara the agreed terms and conditions. The Company conducts
berkelanjutan untuk memastikan bahwa pengadaan barang ongoing supervision to ensure that the procurement of goods
dan/atau jasa dilaksanakan sesuai dengan ruang lingkup and/or services is conducted in accordance with the scope of
pekerjaan, spesifikasi teknis, dan jadwal pelaksanaan. work, technical specifications, and implementation schedule.
Kemudian pada tahap selanjutnya dilakukan serah terima dan Subsequently, the handover and verification stage is performed,
verifikasi, di mana unit pengguna melakukan pemeriksaan during which the user unit inspects the quality, quantity, and
atas kualitas, kuantitas, dan kesesuaian barang dan/atau suitability of the goods and/or services received. Payment to
jasa yang diterima. Proses pembayaran kepada penyedia the provider is made in an orderly manner and in accordance
dilaksanakan secara tertib dan sesuai dengan prosedur yang with applicable procedures, after all administrative and technical
berlaku, setelah seluruh persyaratan administratif dan teknis requirements have been declared fulfilled.
dinyatakan telah terpenuhi.
Sebagai bagian dari pengendalian internal dan manajemen As part of internal control and risk management, FIFGROUP
risiko, FIFGROUP juga melakukan evaluasi dan dokumentasi also conducts comprehensive procurement evaluations
pengadaan secara menyeluruh. Evaluasi ini bertujuan untuk and documentation. These evaluations aim to assess the
menilai efektivitas proses, kinerja penyedia, serta mengidentifikasi effectiveness of the process, the performance of suppliers,
potensi risiko dan indikasi penyimpangan. Dengan demikian, and identify potential risks and indications of irregularities. Thus,
alur proses pengadaan tidak hanya mendukung efisiensi the procurement process flow not only supports operational
operasional, tetapi juga memperkuat pengendalian risiko dan efficiency but also strengthens risk control and ongoing fraud
upaya pencegahan fraud secara berkelanjutan. prevention efforts.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 457
Page 460
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Sertifikasi Terkait Pengelolaan Pengadaan Barang dan/atau Jasa
Certification Related to the Management of Goods and/or Services Procurement
ISO 37001:2016 Dalam rangka meningkatkan integritas dan transparansi, To improve integrity and transparency, FIFGROUP
Sistem Manajemen FIFGROUP berhasil meraih sertifikasi SNI ISO 37001:2016 successfully obtained SNI ISO 37001:2016 certification
Anti Penyuapan untuk Sistem Manajemen Anti-Penyuapan pada 16 for Anti-Bribery Management Systems on September 16,
September 2021, khususnya dalam ruang lingkup 2021, specifically in the scope of Goods and/or Services
ISO 37001:2016 Pengadaan Barang dan/atau Jasa. Sertifikasi ini diperbarui Procurement. This certification was renewed on October 29,
Anti-Bribery pada 29 Oktober 2024 dan akan berlaku selama tiga tahun, 2024, and will be valid for three years, covering the Goods
Management mencakup Proses Pengadaan Barang dan/atau Jasa, and/or Services Procurement Process, Corporate Credit
System Segmen Kredit Korporasi, dan Dana Pensiun. FIFGROUP Segment, and Pension Funds. FIFGROUP is committed
berkomitmen untuk menjalankan setiap aktivitasnya dengan to conducting all its activities based on the principles of
prinsip-prinsip akuntabilitas dan tanggung jawab, serta accountability and responsibility, as well as implementing
mengimplementasikan nilai-nilai Akhlak sebagai dasar dari the values of Akhlak as the foundation of corporate
tata kelola perusahaan, mengikuti dan mematuhi Kode Etik governance, following and complying with the FIFGROUP
FIFGROUP serta peraturan yang berlaku. Code of Conduct and applicable regulations.
Sebagai wujud nyata dari komitmen tersebut, FIFGROUP As a concrete manifestation of this commitment,
berusaha untuk: FIFGROUP strives to:
1. Menjalankan perilaku jujur, tulus dan ikhlas serta 1. Act with honesty, sincerity, and discipline, consistency,
disiplin, konsisten dan bertanggung jawab; and responsibility;
2. Mengimplementasikan peraturan perundang- 2. Implement laws and regulations and internal regulations
undangan dan peraturan Internal terkait Sistem related to the Anti-Bribery Management System in every
Manajemen Anti Penyuapan dalam setiap tindakan action and decision-making process;
dan pengambilan keputusan;
3. Bersikap tegas terhadap segala bentuk penyuapan 3. Take a firm stance against all forms of bribery to realize
untuk mewujudkan tata kelola perusahaan yang baik good corporate governance that is free from all forms
serta bebas dari segala bentuk Korupsi, Kolusi dan of corruption, collusion, and nepotism (KKN);
Nepotisme (KKN);
4. Berperan aktif dalam memastikan Implementasi Sistem 4. Play an active role in ensuring the implementation of
Manajemen Anti Penyuapan, di antaranya dengan the Anti- -Bribery Management System, including by
melaporkan dugaan pelanggaran kebijakan anti reporting suspected violations of anti-bribery policies
penyuapan sesuai dengan mekanisme yang berlaku; in accordance with applicable mechanisms;
5. Bersedia menerima sanksi yang telah ditetapkan oleh 5. Be willing to accept sanctions imposed by the company
perusahaan apabila terbukti melanggar kebijakan if proven to have violated anti-bribery policies.
anti penyuapan.
Pada tahun 2024, FIFGROUP berhasil mempertahankan In 2024, FIFGROUP successfully maintained its Anti-Bribery
Sertifikasi Sistem Manajemen Anti Penyuapan setelah Management System Certification after undergoing a
menjalani proses resertifikasi audit terhadap pengadaan recertification audit process for the procurement of goods
barang dan/ atau jasa di tahun 2024. and/or services in 2024.
Evaluasi Rekanan (Due Diligence) Tahun 2025
Partner Evaluation (Due Diligence) in 2025
FIFGROUP secara berkala melakukan evaluasi rekanan (due FIFGROUP periodically conducts partner evaluations (due
diligence) sebagai bagian dari upaya memastikan bahwa setiap diligence) as part of its efforts to ensure that every business
mitra bisnis yang bekerja sama dengan perusahaan memenuhi partner working with the company meets the established
standar kualitas, integritas, dan legalitas yang telah ditetapkan. standards of quality, integrity, and legality.
Proses due diligence mencakup penilaian atas aspek The due diligence process includes an assessment of the
operasional, pengalaman, serta reputasi rekanan. Selain itu, partner’s operational aspects, experience, and reputation.
FIFGROUP memastikan bahwa seluruh rekanan mematuhi In addition, FIFGROUP ensures that all partners comply with
prinsip Tata Kelola Perusahaan yang Baik, standar keberlanjutan, the principles of Good Corporate Governance, sustainability
serta ketentuan peraturan perundang-undangan yang berlaku. standards, and applicable laws and regulations. Through the
Melalui penerapan due diligence, FIFGROUP berkomitmen implementation of due diligence, FIFGROUP is committed
untuk memitigasi risiko operasional dan reputasi, serta to mitigating operational and reputational risks, as well as
memastikan dukungan rekanan terhadap pencapaian tujuan assuring partner support for the achievement of the company’s
strategis perusahaan. strategic objectives.
458 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 461
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Kebijakan Pengungkapan Saham
Anggota Direksi dan Dewan Komisaris
Policy on Disclosure of Shares Held by Members of
The Board of Directors and Board of Commissioners
Sebagai perusahaan tertutup yang menjalankan kegiatan As a closed company engaged in financing activities, the
usaha di bidang pembiayaan, Perseroan mewajibkan seluruh Company requires all members of the Board of Directors and
anggota Direksi dan Dewan Komisaris untuk mengungkapkan Board of Commissioners to disclose information regarding
transparansi informasi terkait kepemilikan saham dan status share ownership and affiliation status as stipulated in Article
hubungan afiliasi sebagaimana yang diatur pada Pasal 43 43 of POJK 29/2020, namely:
POJK 29/2020, yaitu:
1. Kepemilikan saham yang mencapai 50% atau lebih di 1. Share ownership reaching 50% or more in the company
perusahaan tempat anggota Direksi dimaksud menjabat where the Board of Directors member in question serves
dan/atau pada perusahaan lain yang berkedudukan di and/or in other companies located domestically and abroad.
dalam dan di luar negeri.
2. Hubungan keuangan dan hubungan keluarga dengan 2. Financial and Family relationships with other members of the
anggota Direksi lain, anggota Dewan Komisaris, dan/atau Board of Directors, members of the Board of Commissioners,
Pemegang Saham Perusahaan tempat anggota Direksi and/or Shareholders of the Company where the member
dimaksud menjabat. Hubungan keluarga adalah hubungan of the Board of Directors serves. Family relationships are
suami/ istri dan hubungan keluarga sampai derajat kedua, husband/wife relationships and family relationships up to
baik vertikal maupun horizontal, termasuk mertua, menantu the second degree, both vertical and horizontal, including
dan ipar. parents-in-law, children-in-law, and siblings-in-law.
Sebagai perusahaan tertutup yang tidak memperdagangkan As a closed company that does not trade its shares to the public,
sahamnya kepada publik, maka tidak ada satu pun anggota none of the members of the Board of Commissioners and Board
Dewan Komisaris dan Direksi yang tercatat sebagai pemegang of Directors are registered as shareholders of the Company.
saham Perseroan.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 459
Page 462
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Rencana Strategis FIFgroup
FIFgroup Strategic Plan
Dalam menjaga keberlanjutan bisnis serta mendorong In order to maintain business sustainability and drive positive
pertumbuhan kinerja yang positif dan solid, Perseroan telah and solid performance growth, the Company has formulated
merumuskan roadmap rencana strategis jangka pendek dan a short-term and long-term strategic roadmap that focuses
jangka panjang yang berfokus pada penguatan fondasi bisnis on strengthening its core business foundation, optimizing its
inti, optimalisasi portofolio, serta pengembangan sumber portfolio, and developing new sources of growth. Throughout
pertumbuhan baru. Sepanjang tahun 2025, strategi Perseroan 2025, the Company’s strategy is directed at optimizing the
diarahkan untuk mengoptimalkan kinerja portofolio pembiayaan performance of its existing business financing portfolio,
bisnis existing, memperkuat posisi pasar, serta meningkatkan strengthening its market position, and increasing customer
loyalitas konsumen melalui pendekatan yang lebih terintegrasi loyalty through a more integrated and data-driven approach.
dan berbasis data.
Pada segmen pembiayaan roda dua baru (FIFASTRA), Perseroan In the new two-wheeler financing segment (FIFASTRA),
berfokus untuk mempertahankan dominasi pangsa pasar di the Company is focused on maintaining its market share
tengah meningkatnya persaingan industri. Strategi ini dijalankan dominance amid increasing industry competition. This strategy
melalui penguatan kolaborasi yang berkelanjutan dengan Astra is implemented through strengthening ongoing collaboration
Honda Value Chain, serta penerapan strategi priority dealer with the Astra Honda Value Chain and consistently applying
secara konsisten guna memaksimalkan potensi pasar dan a priority dealer strategy to maximize market potential and
menjaga kualitas pertumbuhan. maintain quality growth.
Sementara itu, pada segmen pembiayaan roda dua bekas Meanwhile, in the used two-wheeler financing segment
(DANASTRA), Perseroan mengarahkan strategi pada (DANASTRA), the Company is directing its strategy towards
peningkatan customer retention melalui penawaran yang lebih increasing customer retention through more targeted offerings
tepat sasaran dengan memanfaatkan data analytics. Selain by utilizing data analytics. Moreover, network optimization at
itu, optimalisasi jaringan (network) sebagai point of sale turut the point of sales is also used to strengthen consumer loyalty
dilakukan untuk memperkuat loyalitas konsumen sekaligus while continuously expanding the customer base.
memperluas basis pelanggan secara berkelanjutan.
Pada lini pembiayaan mikro (FINATRA), Perseroan melanjutkan In the micro financing line (FINATRA), the Company continues
penguatan fondasi bisnis melalui peningkatan proses bisnis to strengthen its business foundation by improving overall
secara menyeluruh, khususnya dalam aspek penilaian business processes, particularly in the aspects of collateral
agunan, sentralisasi proses underwriting, serta pengelolaan assessment, underwriting process centralization, and collateral
aset jaminan. Upaya tersebut ditujukan untuk meningkatkan asset management. These efforts are aimed at improving
efisiensi operasional dan kualitas portofolio sehingga operational efficiency and portfolio quality so that the
segmen microfinancing diharapkan dapat berkembang microfinancing segment is expected to grow sustainably and
secara berkelanjutan dan menjadi engine of growth baru bagi become a new engine of growth for the Company in the future.
Perseroan di masa mendatang.
Untuk mendukung implementasi strategi bisnis tersebut, To support the implementation of this business strategy,
FIFGROUP juga menempatkan penguatan SDM sebagai FIFGROUP also places human capital strengthening as one of
salah satu pilar utama. Perseroan menerapkan strategi talent its main pillars. The Company implements talent management
management dan key position turnover guna memastikan and key position turnover strategies to maintain the availability
ketersediaan talenta yang kompeten dan selaras dengan of competent talent in line with business needs. The Company
kebutuhan bisnis. Di samping itu, Perseroan secara konsisten consistently implements public contribution strategies
mengimplementasikan strategi public contributions melalui through the application of strong GCG and impactful social
penerapan GCG yang kuat serta program sosial dan lingkungan and environmental programs to strengthen its reputation and
yang berdampak, guna memperkuat reputasi dan mendorong encourage the sustainability of the Company’s business.
keberlanjutan usaha Perseroan.
460 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 463
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Praktik Bad Governance
Bad Governance Practices
Perseroan memastikan bahwa seluruh aktivitas operasional The Company ensures that all operational and business activities
dan bisnis yang dilaksanakan sepanjang tahun 2025 telah throughout 2025 have been conducted in accordance with
berjalan sesuai dengan ketentuan peraturan perundang- applicable laws and regulations and based on GCG principles.
undangan yang berlaku serta berlandaskan pada prinsip- Based on monitoring and evaluation results, no bad corporate
prinsip GCG. Berdasarkan hasil pemantauan dan evaluasi, governance practices were found within FIFGROUP that could
tidak ditemukan adanya praktik bad corporate governance potentially cause reputational risks or other risks that could
di lingkungan FIFGROUP yang berpotensi menimbulkan risiko harm the Company in the future.
reputasi maupun risiko lainnya yang dapat merugikan Perseroan
di kemudian hari.
Pedoman Peraturan Perdagangan Efek
Securities Dealing Rules Guidelines
Dalam menjalankan kegiatan usahanya, Perseroan senantiasa In conducting its business activities, the Company always
tunduk pada kebijakan yang ditetapkan oleh Astra Group serta complies with the policies established by Astra Group. It adheres
mematuhi seluruh regulasi yang bersifat mengikat bagi Emiten, to all regulations that are binding on Issuers, including Securities
termasuk Securities Dealing Rules (Peraturan Perdagangan Dealing Rules that specifically apply to Commissioners,
Efek) yang secara khusus berlaku bagi Komisaris, Direksi, dan Directors, and Employees of the Company. These policies
Karyawan Perseroan. Penyusunan kebijakan tersebut telah have been formulated in accordance with applicable capital
disesuaikan dengan ketentuan pasar modal yang berlaku market regulations, taking into account the protection of
dengan memperhatikan aspek perlindungan bagi karyawan employees and the Astra Group from potential violations of
maupun Astra Group dari potensi pelanggaran peraturan laws and regulations, as well as to minimize the possibility of
perundang-undangan, serta untuk meminimalkan kemungkinan claims or lawsuits.
timbulnya klaim atau tuntutan hukum.
Pedoman Securities Dealing Rules secara tegas mengatur The Securities Dealing Rules guidelines explicitly prohibit
larangan bagi pihak tertentu dan pihak terkait untuk melakukan certain parties and related parties from conducting transactions
transaksi (dealing) selama periode tertutup (closed period) (dealing) during the closed period and/or when they have
dan/atau ketika memiliki informasi orang dalam. Selain itu, insider information. In addition, parties included in this category
pihak yang termasuk dalam kategori tersebut dianjurkan untuk are encouraged to conduct long-term dealings and avoid
melakukan dealing jangka panjang dan menghindari transaksi short-term transactions.
jangka pendek.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 461
Page 464
Ikhtisar Kinerja Laporan Manajemen Profil Perusahaan
Performance Highlights Management Report Company Profile
Dalam pedoman tersebut, informasi orang dalam didefinisikan In these guidelines, inside information is defined as
sebagai informasi yang: information that:
1. Tidak tersedia untuk umum; 1. It is not available to the public;
2. Berhubungan langsung maupun tidak langsung dengan 2. Is directly or indirectly related to the Company and/or one
Perseroan dan/atau satu atau lebih Perusahaan Terkendali; or more Controlled Companies; and
dan
3. Berpotensi memengaruhi harga efek Emiten di bawah 3. Has the potential to affect the price of the Issuer’s securities
Grup Astra. under the Astra Group.
Dalam Pedoman Securities Dealing Rules, Orang Dalam In the Securities Dealing Rules Guidelines, Insiders are
didefinisikan sebagai: defined as:
1. Komisaris, Direksi, atau karyawan Emiten atau 1. Commissioners, Directors, or employees of the Issuer or
Perusahaan Publik; Public Company;
2. Pemegang saham utama Emiten atau Perusahaan Publik; 2. Majority shareholders of the Issuer or Public Company;
3. Orang perorangan yang karena kedudukan atau profesinya 3. An individual who, due to their position or profession or
atau karena hubungan usahanya dengan Emiten atau due to their business relationship with the Issuer or Public
Perusahaan Publik memungkinkan orang tersebut Company, is able to obtain inside information; or
memperoleh informasi orang dalam; atau
4. Pihak yang dalam jangka waktu 6 (enam) bulan terakhir 4. A party who, within the last 6 (six) months, is no longer a
tidak lagi menjadi Pihak sebagaimana dimaksud dalam party as referred to in points a-c) above.
huruf a-c) di atas.
Selanjutnya, periode tertutup (closed period) yang berlaku Furthermore, the closed period applicable to parties prohibited
bagi pihak yang dilarang melakukan transaksi (dealing) from conducting transactions is set as follows:
ditetapkan sebagai:
1. Dalam waktu 60 (enam puluh) hari sebelum pengumuman 1. Within 60 (sixty) days prior to the announcement of the
laporan keuangan tahunan oleh Emiten Grup Astra; annual financial statements by Astra Group Issuers;
2. Dalam waktu 30 (tiga puluh) hari sebelum pengumuman 2. Within 30 (thirty) days prior to the announcement of the
laporan keuangan kuartalan oleh Emiten Grup Astra. quarterly financial statements by Astra Group Issuers.
Jangka pendek didefinisikan sebagai periode waktu selama Short term is defined as a period of 12 (twelve) months or
12 (dua belas) bulan atau kurang. Adapun pihak terkait dalam less. The parties concerned in the Securities Dealing Rules
Pedoman Securities Dealing Rules mencakup: Guidelines include:
1. Suami atau istri Direktur, Komisaris, dan Karyawan; 1. Spouses of Directors, Commissioners, and Employees;
2. Anak dari Direktur, Komisaris, dan Karyawan; 2. Children of Directors, Commissioners, and Employees;
3. Setiap individu atau badan hukum yang dikendalikan oleh 3. Any individual or legal entity controlled by Directors,
Direktur, Komisaris dan Karyawan, baik yang dimiliki oleh Commissioners, and Employees, whether owned by them
mereka sendiri maupun bersama-sama dengan suami/ individually or jointly with their spouses.
istri mereka.
Sementara itu, pihak yang dilarang untuk melakukan transaksi Meanwhile, parties prohibited from conducting transactions
pada periode tertutup adalah seluruh jajaran Direksi, Dewan during the closed period are all members of the Board
Komisaris, dan Karyawan Perseroan. of Directors, Board of Commissioners, and Employees of
the Company.
Penerapan Securities Dealing Rules ini bertujuan untuk The implementation of these Securities Dealing Rules aims to
memastikan setiap individu di lingkungan Perseroan senantiasa acknowledge that every individual within the Company always
menjunjung tinggi prinsip kehati-hatian serta menghindari upholds the principle of prudence and avoids the practice
praktik penyalahgunaan informasi orang dalam (insider trading), of insider trading, so that the integrity and credibility of the
sehingga integritas dan kredibilitas Perseroan di pasar modal Company in the capital market are maintained.
tetap terjaga.
462 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 465
Tinjauan Pendukung Bisnis Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan
Business Support Review Management Discussion and Analysis Corporate Governance
Penyimpangan Internal
Internal Misconduct
Sebagai perusahaan pembiayaan yang berkomitmen pada As a financing company committed to implementing good
penerapan tata kelola perusahaan yang baik, Perseroan memiliki corporate governance, the Company’s has a policy that strictly
kebijakan yang mengatur secara tegas penyimpangan internal regulates internal misconduct that has the potential to lead to
(internal misconduct) yang berpotensi menimbulkan tindakan fraud. This policy affirms that all of the Company’s operational
fraud. Kebijakan ini bertujuan untuk memastikan seluruh and business activities are conducted in a transparent and
aktivitas operasional dan bisnis Perseroan berjalan secara accountable manner, free from fraudulent practices that could
transparan, akuntabel, serta bebas dari praktik kecurangan affect the company’s performance and reputation.
yang dapat memengaruhi kinerja dan reputasi perusahaan.
Manajemen menjalankan pengawasan aktif melalui sistem Management conducts active monitoring through an integrated
pemantauan internal yang terintegrasi, investigasi independen, internal monitoring system, independent investigations, and
serta mekanisme pelaporan yang transparan, guna memastikan transparent reporting mechanisms to ensure that any alleged
setiap dugaan pelanggaran ditangani secara objektif dan adil. violations are handled objectively and fairly.
Tabel berikut menyajikan data rinci mengenai kasus fraud The following table presents detailed data on internal fraud
internal yang terjadi di Perseroan sepanjang tahun 2025: cases that occurred in the Company throughout 2025:
Jumlah Kasus yang Dilakukan oleh
Number of Cases Committed by
Fraud Internal Anggota Direksi dan Dewan
Karyawan Tidak Tetap dan
Internal Fraud Komisaris
Karyawan Tetap Tenaga Kerja Alih Daya
Members of the Board of
Permanent Employees Temporary Employees and
Directors and Board of
Outsourced Workers
Commissioners
Telah diselesaikan 0 4 0
Resolved
Dalam Proses Penyelesaian di Internal 0 0 0
In the process of internal resolution
Belum Diupayakan Penyelesaiannya 0 0 0
Resolution Not Yet Attempted
Telah Ditindaklanjuti melalui Proses Hukum 0 0 0
Followed up through legal proceedings
Jumlah Kasus Fraud 0 4 0
Number of Fraud Cases
Sehubungan dengan kasus fraud internal yang terjadi dan In connection with internal fraud cases that occurred and were
dilaporkan sepanjang tahun 2025, Perseroan telah menindak reported throughout 2025, the Company has taken firm action
tegas pelaku utama dengan memberikan sanksi Pemutusan against the main perpetrators by imposing sanctions in the form
Hubungan Kerja (PHK), sekaligus menerapkan sanksi of termination of employment, while also imposing administrative
administratif kepada karyawan terkait sesuai dengan tingkat sanctions on the employees involved in accordance with the
kesalahan masing-masing. level of their respective offenses.
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 463
Page 466
Laporan Keberlanjutan
Sustainability Report
2025
Laporan Keberlanjutan
Sustainability Report
ONE FIFGROUP
TO BE THE ONE
Untuk mematuhi ketentuan POJK No. 51/ In adherence to OJK Regulation No. 51/POJK.03/2017
POJK.03/2017 tentang Penerapan Keuangan on Sustainable Finance Implementation for Financial
Berkelanjutan Bagi Lembaga Jasa Keuangan, Institutions, Issuers, and Public Companies, as
Emiten, dan Perusahaan Publik sebagaimana telah updated by SEOJK No. 16/SEOJK.04/2021 on the Form
diperbaharui melalui SEOJK No. 16/SEOJK.04/2021 and Content of Annual Reports, a comprehensive
tentang Bentuk dan Isi Laporan Tahunan, ulasan review of CSR programs and activities, along
lengkap mengenai program dan kegiatan CSR serta with other sustainability aspects actualized by
aspek keberlanjutan lainnya yang diaktualisasikan FIFGROUP, is available in the 2025 Sustainability
oleh FIFGROUP dapat dilihat pada Laporan Report. This report is an integral part of the Annual
Keberlanjutan 2025. Laporan Keberlanjutan Report. Stakeholders can access and download the
merupakan satu kesatuan dan tak terpisahkan dari Company’s Annual Report and Sustainability Report,
Laporan Tahunan ini. Pemangku Kepentingan dapat available in both languages, via the Investor Relations
mengakses dan mengunduh Laporan Tahunan dan page on the website www.fifgroup.co.id.
Laporan Keberlanjutan Perseroan yang tersedia
dalam 2 (dua) Bahasa melalui laman Hubungan
Investor pada situs web www.fifgroup.co.id.
464 LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance
Page 467
Laporan
Keuangan
Audit
Audited Financial Statements
LAPORAN TAHUNAN | ANNUAL REPORT 2025
PT Federal International Finance 465
Page 468
Halaman ini sengaja dikosongkan. This page is intentionally left blank.
Page 469
PT FEDERAL INTERNATIONAL FINANCE LAPORAN KEUANGAN/ FINANCIAL STATEMENTS 31 DESEMBER 2025 DAN 2024/ 31 DECEMBER 2025 AND 2024
Page 470
Page 471
Page 472
Page 473
Page 474
Page 475
Page 476
Page 477
Page 478
PT FEDERAL INTERNATIONAL FINANCE
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes 2025 2024
ASET ASSETS
Kas dan setara kas: Cash and cash equivalents:
- Pihak ketiga 2d,2e,4 344,578 303,968 Third parties -
- Pihak berelasi 2v,4,26 53,274 212 Related parties -
397,852 304,180
Piutang pembiayaan konsumen - Consumer financing receivables -
setelah dikurangi penyisihan kerugian net of allowance for impairment
penurunan nilai sebesar Rp 3.100.629 2d,2f, losses of Rp 3,100,629
(2024: Rp 2.883.115) 2g,2i,5 46,958,874 39,902,300 (2024: Rp 2,883,115)
Aset yang diperoleh untuk ijarah - Asset acquired for ijarah -
setelah dikurangi akumulasi penyusutan net of accumulated
sebesar Rp 4.907.523 depreciation of Rp 4,907,523
(2024: Rp 3.632.847) 2i,7 2,543,642 3,681,599 (2024: Rp 3,632,847)
Piutang lain-lain - setelah dikurangi Other receivables - net of
penyisihan kerugian penurunan allowance for impairment
nilai sebesar Rp 34.704 losses of Rp 34,704
(2024: Rp 44.770): (2024: Rp 44,770):
- Pihak ketiga 2d,2g,2k,6 174,896 182,892 Third parties -
- Pihak berelasi 2v,6,26 219,071 167,719 Related parties -
393,967 350,611
Beban dibayar dimuka: Prepayments:
- Pihak ketiga 2j,8 175,382 130,676 Third parties -
- Pihak berelasi 2v,8,26 365 666 Related parties -
175,747 131,342
Klaim atas restitusi pajak 2s,12a 7,680 11,844 Claim for tax refund
Aset derivatif 2d,2r,16 148,858 197,590 Derivative assets
Investasi pada entitas asosiasi 2c,10,26 63,312 37,257 Investment in associate
Aset pajak tangguhan - bersih 2s,12d 240,168 208,939 Deferred tax assets - net
Aset tetap - setelah dikurangi Fixed assets - net of
akumulasi penyusutan accumulated depreciation
sebesar Rp 2.493.065 of Rp 2,493,065
(2024: Rp 2.271.072) 2l,2x,9,26 947,639 855,549 (2024: Rp 2,271,072)
JUMLAH ASET 51,877,739 45,681,211 TOTAL ASSETS
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Utang penyalur kendaraan: Dealer payables:
- Pihak ketiga 2d 116,992 164,387 Third parties -
- Pihak berelasi 2v,26 12,840 5,952 Related parties -
129,832 170,339
Utang premi asuransi: 2d,2v Insurance premium payables:
- Pihak berelasi 26 585,445 505,821 Related party -
Akrual 2d,11 575,866 533,044 Accruals
Utang pajak: Taxes payable:
- Pajak penghasilan badan 2s,12b 449,125 335,051 Corporate income taxes -
- Pajak lain-lain 12b 89,577 73,977 Other taxes -
538,702 409,028
Utang lain-lain: Other payables:
- Pihak ketiga 2d,13 135,426 116,817 Third parties -
- Pihak berelasi 2v,13,26 82,109 95,266 Related parties -
217,535 212,083
Liabilitas derivatif 2d,2r,16 25,954 6,398 Derivative liabilities
Pinjaman 2d,2w,14 24,729,091 22,736,202 Borrowings
Surat berharga yang diterbitkan: 2d,2t Securities issued:
- Obligasi 15 10,273,447 8,620,483 Bonds -
Liabilitas imbalan kerja 2m,25 363,795 312,100 Employee benefit obligations
JUMLAH LIABILITAS 37,439,667 33,505,498 TOTAL LIABILITIES
Catatan atas laporan keuangan merupakan bagian yang tidak The accompanying notes form an integral part of these
terpisahkan dari laporan keuangan. financial statements.
Halaman - 1/1 - Page
Page 479
PT FEDERAL INTERNATIONAL FINANCE
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes 2025 2024
EKUITAS EQUITY
Modal saham - nilai nominal Share capital with par value
Rp 1.000 per saham Rp 1,000 per share
(Rupiah penuh) (full Rupiah amount)
Modal dasar - 300.000.000 saham Authorised - 300,000,000 shares
Modal ditempatkan dan disetor Issued and fully paid
penuh - 280.000.000 saham 17 280,000 280,000 - 280,000,000 shares
Tambahan modal disetor - Additional paid-in capital -
divestasi entitas pengendali 17 36,020 36,020 divestment under common control
Cadangan lindung nilai arus kas 2r,16 (131,254) (5,566) Cash flow hedges reserve
Saldo laba: Retained earnings:
- Sudah ditentukan
penggunaannya 18 13,100 12,100 Appropriated -
- Belum ditentukan
penggunaannya 14,240,206 11,853,159 Unappropriated -
JUMLAH EKUITAS 14,438,072 12,175,713 TOTAL EQUITY
JUMLAH LIABILITAS TOTAL LIABILITIES
DAN EKUITAS 51,877,739 45,681,211 AND EQUITY
Catatan atas laporan keuangan merupakan bagian yang tidak The accompanying notes form an integral part of these
terpisahkan dari laporan keuangan. financial statements.
Halaman - 1/2 - Page
Page 480
PT FEDERAL INTERNATIONAL FINANCE
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENTS OF PROFIT OR LOSS AND
KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Catatan/
Notes 2025 2024
PENGHASILAN INCOME
Penghasilan pembiayaan konsumen 2f, 2i,2o,19 10,887,090 9,499,097 Consumer financing income
Penghasilan dari ijarah - bersih 2o,22 2,402,505 2,449,745 Income from ijarah - net
Penghasilan bunga dan denda 2o,20,26 203,110 181,794 Interest and penalty income
Penghasilan lain-lain 21 21,867 23,268 Other income
Jumlah penghasilan 13,514,572 12,153,904 Total income
BEBAN EXPENSES
Beban usaha 2o,2v,23,26 (3,256,854) (2,945,353) Operating expenses
Beban bunga dan keuangan 2o,24,26 (2,463,428) (2,095,510) Interest and financing charges
Penyisihan kerugian penurunan Allowance for impairment
nilai pembiayaan konsumen 2g,5 (1,370,569) (1,058,091) losses of consumer financing
Rugi entitas asosiasi 10,26 (24,007) (20,282) Loss from investment in associate
Beban penurunan nilai lain-lain 2g,6 (446,210) (363,281) Other impairment charges
Jumlah beban (7,561,068) (6,482,517) Total expenses
LABA SEBELUM PAJAK PENGHASILAN 5,953,504 5,671,387 PROFIT BEFORE INCOME TAX
BEBAN PAJAK PENGHASILAN 2s,12c (1,320,875) (1,255,853) INCOME TAX EXPENSE
LABA BERSIH 4,632,629 4,415,534 NET INCOME
KERUGIAN KOMPREHENSIF LAIN: OTHER COMPREHENSIVE LOSS:
Pos-pos yang tidak akan direklasifikasi Items that will not be reclassified
ke laba rugi to profit or loss
Pengukuran kembali atas liabilitas Remeasurements from
imbalan kerja 25 11,995 (446) employee benefit obligations
Pajak penghasilan terkait 12d (2,639) 98 Related income tax
Pengukuran kembali atas liabilitas Remeasurements from employee
imbalan kerja - entitas asosiasi 10 79 (26) benefit obligations - associate
Pajak penghasilan terkait - entitas asosiasi 10 (17) 6 Related income tax- associate
Pos-pos yang akan direklasifikasi Items that will be reclassified
ke laba rugi to profit or loss
Cadangan lindung nilai arus kas 2r (161,139) (20,448) Cash flow hedge reserve
Pajak penghasilan terkait 12d 35,451 4,499 Related income tax
KERUGIAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE
TAHUN BERJALAN LOSS FOR THE YEAR,
SETELAH PAJAK (116,270) (16,317) NET OF TAX
JUMLAH PENGHASILAN TOTAL COMPREHENSIVE
KOMPREHENSIF TAHUN BERJALAN, INCOME FOR THE YEAR,
SETELAH PAJAK 4,516,359 4,399,217 NET OF TAX
LABA BERSIH PER SAHAM DASAR BASIC EARNINGS PER SHARE
(Rupiah penuh) 2u,29 16,545 15,770 (full Rupiah amount)
Catatan atas laporan keuangan merupakan bagian yang tidak The accompanying notes form an integral part of these
terpisahkan dari laporan keuangan. financial statements.
Halaman - 2 - Page
Page 481
PT FEDERAL INTERNATIONAL FINANCE
LAPORAN PERUBAHAN EKUITAS STATEMENTS OF CHANGES IN EQUITY
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Modal Tambahan modal
ditempatkan disetor – divestasi
dan disetor entitas pengendali/ Cadangan Saldo laba yang Saldo laba yang
penuh/ Additional paid-in lindung nilai sudah ditentukan belum ditentukan
Issued and capital - divestment arus kas/ penggunaannya/ penggunaannya/
Catatan/ fully paid under common Cash flow Appropriated Unappropriated Jumlah ekuitas/
Notes share capital control hedges reserve retained earnings retained earnings Total equity
Saldo 1 Januari 2024 280,000 36,020 10,383 11,100 10,953,553 11,291,056 Balance as at 1 January 2024
Jumlah penghasilan komprehensif Total comprehensive income
tahun berjalan, setelah pajak for the year, net of tax
- Laba tahun berjalan - - - - 4,415,534 4,415,534 Profit for the year -
- Kerugian komprehensif lain: Other comprehensive loss: -
- Cadangan lindung nilai Cash flow hedge -
arus kas setelah pajak - - (15,949) - - (15,949) reserve, net of tax
- Pengukuran kembali atas Remeasurements from -
liabilitas imbalan kerja - - - - (368) (368) employment benefit obligations
- - (15,949) - 4,415,166 4,399,217
Penyisihan untuk cadangan wajib 18 - - - 1,000 (1,000) - Appropriation for statutory reserves
Dividen final 2023 2n,17 - - - - (2,787,400) (2,787,400) 2023 final dividend
Dividen interim 2024 2n,17 - - - - (727,160) (727,160) 2024 interim dividend
Saldo 31 Desember 2024 280,000 36,020 (5,566) 12,100 11,853,159 12,175,713 Balance as at 31 December 2024
Jumlah penghasilan komprehensif Total comprehensive income
tahun berjalan, setelah pajak for the year, net of tax
- Laba tahun berjalan - - - - 4,632,629 4,632,629 Profit for the year -
- Kerugian komprehensif lain: Other comprehensive loss: -
- Cadangan lindung nilai Cash flow hedge -
arus kas setelah pajak - - (125,688) - - (125,688) reserve, net of tax
- Pengukuran kembali atas Remeasurements from -
liabilitas imbalan kerja - - - - 9,418 9,418 employment benefit obligations
- - (125,688) - 4,642,047 4,516,359
Penyisihan untuk cadangan wajib 18 - - - 1,000 (1,000) - Appropriation for statutory reserves
Dividen final 2024 2n,17 - - - - (1,480,640) (1,480,640) 2024 final dividend
Dividen interim 2025 2n,17 - - - - (773,360) (773,360) 2025 interim dividend
Saldo 31 Desember 2025 280,000 36,020 (131,254) 13,100 14,240,206 14,438,072 Balance as at 31 December 2025
Catatan atas laporan keuangan merupakan bagian yang tidak terpisahkan dari laporan keuangan. The accompanying notes form an integral part of these financial statements.
Halaman - 3 - Page
Page 482
PT FEDERAL INTERNATIONAL FINANCE
LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions Rupiah, unless otherwise stated)
Catatan/
Notes 2025 2024
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
OPERASI OPERATING ACTIVITIES
Penerimaan kas dari: Cash received from:
Konsumen 59,837,550 56,371,571 Consumers
Pembiayaan bersama Joint financing
without recourse 1,176,685 356,222 without recourse
Pendapatan bunga 10,031 19,000 Interest income
Pinjaman karyawan 17,694 18,465 Employee loans
Lain-lain 146,454 178,618 Others
61,188,414 56,943,876
Pengeluaran kas untuk: Cash disbursements for:
Pembayaran kepada penyalur
kendaraan (49,324,435) (45,773,267) Payments to dealers
Pembayaran pembiayaan bersama Payments of joint financing
without recourse (568,478) (623,333) without recourse
Pembayaran premi asuransi Payment of customer
konsumen (908,440) (835,509) insurance premium
Operating expenses and
Beban usaha dan biaya penerbitan related cost for initiation
pembiayaan konsumen (7,149,230) (8,415,957) of consumer financing
Beban bunga dan keuangan (2,399,989) (2,051,599) Interest and finance charge
Pinjaman karyawan (21,540) (26,104) Employee loans
Lain-lain (205,185) (184,608) Others
(60,577,297) (57,910,377)
Pembayaran pajak penghasilan badan (1,205,218) (1,200,078) Payments of corporate income taxes
Arus kas bersih digunakan untuk Net cash flows used in
aktivitas operasi (594,101) (2,166,579) operating activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
INVESTASI INVESTING ACTIVITIES
Proceeds from
Hasil dari penjualan aset tetap 9 1,097 2,422 sale of fixed assets
Penempatan investasi pada entitas asosiasi 10 (50,000) - Placement in investment in associate
Pembayaran aset hak-guna 9 (106,559) (144,605) Payment of right-of-use assets
Pembelian aset tetap 9 (365,773) (343,501) Purchase of fixed assets
Arus kas bersih digunakan untuk Net cash flows used in
aktivitas investasi (521,235) (485,684) investing activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
PENDANAAN FINANCING ACTIVITIES
Penerimaan pinjaman bank 244,112,300 158,139,575 Proceeds from bank loans
Pelunasan pinjaman bank (242,210,364) (152,598,547) Repayment of bank loans
Hasil penerbitan surat berharga 15 5,500,000 4,500,000 Proceeds from issuance of securities
Pelunasan utang surat berharga (3,844,824) (4,097,260) Repayment of securities
Pembayaran biaya penerbitan Payment of securities
surat berharga (15,689) (10,999) issuance costs
Pembayaran sewa 31 (77,586) (73,497) Payment of lease
Pembayaran dividen kas 17 (2,254,000) (3,514,560) Payment of cash dividend
Arus kas bersih diperoleh dari Net cash flows provided by
aktivitas pendanaan 1,209,837 2,344,712 financing activities
Catatan atas laporan keuangan merupakan bagian yang tidak The accompanying notes form an integral part of these
terpisahkan dari laporan keuangan. financial statements.
Halaman - 4/1 - Page
Page 483
PT FEDERAL INTERNATIONAL FINANCE
LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions Rupiah, unless otherwise stated)
Catatan/
Notes 2025 2024
Kenaikan/(penurunan) bersih Net increase/(decrease) in
kas dan setara kas 94,501 (307,551) cash and cash equivalents
Penyesuaian atas selisih Foreign exchanges
kurs dalam kas dan adjustment in cash
setara kas 24 (829) (708) and cash equivalents
Kas dan setara kas Cash and cash equivalents
pada awal tahun 304,180 612,439 at beginning of year
Kas dan setara kas Cash and cash equivalents
pada akhir tahun 4 397,852 304,180 at end of year
Kas dan setara kas terdiri dari: Cash and cash equivalents consist of:
Kas 4 67,759 70,648 Cash on hand
Bank Cash in banks
- Pihak ketiga 4 276,819 233,320 Third parties -
- Pihak berelasi 26 53,274 212 Related parties -
Jumlah kas dan setara kas 397,852 304,180 Total cash and cash equivalents
Catatan atas laporan keuangan merupakan bagian yang tidak The accompanying notes form an integral part of these
terpisahkan dari laporan keuangan. financial statements.
Halaman - 4/2 - Page
Page 484
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM 1. GENERAL INFORMATION
Pendirian dan Informasi Umum Establishment and General Information
PT Federal International Finance (“Perseroan”) PT Federal International Finance (the “Company")
didirikan di Jakarta pada tanggal 1 Mei 1989 dengan was incorporated in Jakarta on 1 May 1989 as
nama PT Mitrapusaka Artha Finance berdasarkan PT Mitrapusaka Artha Finance based on Notarial
Akta Notaris Rukmasanti Hardjasatya, S.H., No. 1, Deed No. 1 of Rukmasanti Hardjasatya, S.H., which
yang kemudian diubah dengan Akta Notaris No. 40 was subsequently amended by Notarial Deed No. 40
tanggal 26 Juni 1989 oleh notaris yang sama. dated 26 June 1989 of the same notary.
Anggaran Dasar Perseroan disetujui oleh The Articles of Association were approved by the
Menteri Kehakiman dalam Surat Keputusan Ministry of Justice in its decision letter
No. C2-6728.HT.01.01.Th.89 tanggal 27 Juli 1989. No. C2-6728.HT.01.01.Th.89 dated 27 July 1989.
Selanjutnya, Rapat Umum Pemegang Saham Luar Subsequently, the Extraordinary General Meeting of
Biasa tanggal 21 Oktober 1991 telah menyetujui Shareholders dated 21 October 1991 approved the
perubahan nama Perseroan menjadi PT Federal amendment of the Company’s name to PT Federal
International Finance. Perubahan nama ini disetujui International Finance. This amendment was
oleh Menteri Kehakiman Republik Indonesia dalam approved by the Ministry of Justice of the Republic of
Surat Keputusan No. C2-6464.HT.01.04.Th.91 Indonesia in its decision letter No. C2-
tanggal 7 November 1991. Anggaran Dasar 6464.HT.01.04.Th.91 dated 7 November 1991. The
Perseroan telah beberapa kali mengalami Company’s Articles of Association have been
perubahan, termasuk dengan keputusan Rapat amended several times, including amendment by the
Umum Pemegang Saham Luar Biasa tertanggal result of the Extraordinary General Meeting of
6 Juli 2015 yang berita acaranya diaktakan dengan Shareholders on 6 July 2015 which was notarised by
Akta Notaris No. 13 tanggal 4 Agustus 2015 dari notaris Linda Herawati, S.H., in Notarial Deed No. 13
notaris Linda Herawati, S.H., pemegang saham juga dated 4 August 2015, whereby the shareholders
melakukan perubahan anggaran dasar guna decided to amend the Article of Association to align it
menyesuaikan dengan ketentuan dalam Peraturan with Otoritas Jasa Keuangan Regulation (“POJK”)
Otoritas Jasa Keuangan (“POJK”) No. No. 29/POJK.05/2014 concerning The
29/POJK.05/2014 tentang Penyelenggaraan Usaha Implementation of Finance Companies and
Perusahaan Pembiayaan dan POJK No. POJK No. 30/POJK.05/2014 concerning Good
30/POJK.05/2014 tentang Tata Kelola Perusahaan Corporate Governance for Finance Companies. This
yang Baik bagi Perusahaan Pembiayaan. Perubahan change has caused amendment of the Articles of
ini menyebabkan perubahan Anggaran Dasar Association. The amendment of this Articles of
Perseroan. Perubahan Anggaran Dasar ini telah Association was approved by the Minister of Law and
disetujui oleh Menteri Hukum dan Hak Asasi Human Rights of the Republic of Indonesia through
Manusia Republik Indonesia melalui surat its letter No. AHU-0940641.AH.01.02.TAHUN 2015
keputusan No. AHU-0940641.AH.01.02.TAHUN dated 14 August 2015. Furthermore, the Company
2015 tanggal 14 Agustus 2015. Selanjutnya also made amendment to the provisions of Article 12
Perseroan juga melakukan perubahan ketentuan of the Articles of Association based on the
Pasal 12 Anggaran Dasar dengan keputusan Rapat Extraordinary General Meeting of Shareholders
Umum Pemegang Saham Luar Biasa tertanggal 24 resolution dated 24 February 2017, which was
Februari 2017 yang berita acaranya diaktakan notarised in Notarial Deed of Linda Herawati, S.H.,
dengan Akta Notaris Linda Herawati, S.H., No. 76 No. 76 dated 22 March 2017. The amendment has
tanggal 22 Maret 2017. Perubahan tersebut telah been received and recorded by the Legal Entity
diterima dan dicatat Sistem Administrasi Badan Administration System of the Minister of Law and
Hukum Kementerian Hukum dan Hak Asasi Manusia Human Rights of the Republic of Indonesia through a
Republik Indonesia melalui surat penerimaan letter of receipt of notification of amendment to the
pemberitahuan perubahan anggaran dasar articles of association No. AHU-AH.01.03-0122914
No. AHU-AH.01.03-0122914 tanggal 31 Maret 2017. dated 31 March 2017.
Halaman - 5/1 - Page
Page 485
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
Pendirian dan Informasi Umum (lanjutan) Establishment and General Information
(continued)
Sesuai dengan Anggaran Dasar Perseroan, maksud Based on the Company’s Articles of Association, the
dan tujuan Perseroan adalah menjalankan kegiatan Company’s purpose and objectives are to engage as a
usaha dalam bidang Lembaga Pembiayaan dan Finance Company in providing general consumer
Pembiayaan berdasarkan prinsip Syariah, dengan financing and financing based on Sharia principles,
ruang lingkup kegiatan yang meliputi: with the scope of activities which includes the following:
1. Menjalankan kegiatan usaha pembiayaan 1. To provide investment financing;
investasi;
2. Menjalankan kegiatan usaha pembiayaan modal 2. To provide working capital financing;
kerja;
3. Menjalankan kegiatan usaha pembiayaan 3. To provide multi-purpose financing;
multiguna;
4. Menjalankan kegiatan usaha sewa operasi 4. To provide financing for operating lease and/or
(operating lease) dan/atau kegiatan berbasis fee; fee based activity;
5. Menjalankan kegiatan usaha pembiayaan 5. To provide sharia financing contract which cover
syariah meliputi pembiayaan jual beli, trade financing, investment financing, and/or
pembiayaan investasi, dan/atau pembiayaan service financing based on sharia principle; and
jasa yang dilakukan dengan menggunakan akad
berdasarkan prinsip syariah; dan
6. Menjalankan kegiatan usaha pembiayaan lain 6. To provide other financing facilities subject to
berdasarkan persetujuan Otoritas Jasa Financial Services Authority’s (“OJK”) approval.
Keuangan (“OJK”).
Perseroan memperoleh izin usaha sebagai The Company obtained its license as a finance
perusahaan pembiayaan berdasarkan Surat company based on the decision letters
Keputusan Menteri Keuangan No. 1151/KMK.013/ No. 1151/KMK.013/1989 of the Ministry of Finance
1989 tanggal 17 Oktober 1989 dan dated 17 October 1989 and No. 1004/KMK.013/1990
No. 1004/KMK.013/1990 tanggal 30 Agustus 1990 dated 30 August 1990 and started its commercial
dan memulai operasi komersialnya pada tahun 1989. operations in 1989. Currently, the Company is mainly
Saat ini, Perseroan terutama bergerak dalam bidang engaged in consumer financing activities.
pembiayaan konsumen.
Kantor pusat Perseroan berlokasi di Menara FIF, The Company’s head office is located at Menara FIF,
Jalan TB Simatupang Kav.15, Cilandak, Jakarta Jalan TB Simatupang Kav.15, Cilandak, Jakarta
12440, Indonesia dan pada tanggal 31 Desember 12440, Indonesia and as at 31 December 2025 has
2025 memiliki 262 kantor cabang (2024: 250 kantor 262 branch offices (2024: 250 branch offices)
cabang) (tidak diaudit) yang berlokasi, antara lain, di (unaudited) and which are located, among others, in
Makassar, Banjarmasin, Medan, Palembang, Makassar, Banjarmasin, Medan, Palembang,
Semarang, Yogyakarta, Surabaya, Denpasar, Kediri, Semarang, Yogyakarta, Surabaya, Denpasar, Kediri,
Jember, Bandung dan lain-lain. Jember, Bandung and others.
Entitas induk langsung Perseroan adalah PT Astra The Company’s immediate parent Company is
International Tbk, perusahaan yang berdomisili di PT Astra International Tbk, a company incorporated
Indonesia, sedangkan entitas induk utama Perseroan in Indonesia and its ultimate parent company is
adalah Jardine Matheson Holdings Limited, Jardine Matheson Holdings Limited, a company
perusahaan yang berdomisili di Bermuda. incorporated in Bermuda.
PT Astra International Tbk merupakan pemegang PT Astra International Tbk is the controlling
saham utama dari Perseroan. shareholder of the Company.
Pada tanggal 31 Desember 2025, Perseroan As at 31 December 2025, the Company has a total of
memiliki 14.411 karyawan (2024: 14.134 karyawan) 14,411 employees (2024: 14,134 employees)
(tidak diaudit). (unaudited).
Halaman - 5/2 - Page
Page 486
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
Surat berharga yang diterbitkan Securities issued
a. Obligasi a. Bonds
Selama beberapa tahun, Perseroan telah Throughout the years, the Company has issued
menerbitkan surat berharga dan pada tanggal securities and as at 31 December 2025 and
31 Desember 2025 dan 2024, surat berharga 2024, securities issued that are still outstanding
yang diterbitkan yang masih terutang adalah are as follows:
sebagai berikut:
Tanggal
Jumlah pencatatan di
yang Bursa Efek
diterbitkan/ Indonesia/
Amount Listing date on
Obligasi/ issued Tanggal efektif/ the Indonesia Perjanjian Perwaliamanatan/
Bonds (Rp) Effective date Stock Exchange Trusteeship Agreements
Obligasi Berkelanjutan V/ Tahap III/ 27 Mei/ Tahap III/ Tahap III: No. 10 tanggal 9 Maret 2022/
Continuance Bonds V Phase III: May 2021 Phase III: Phase III: No. 10 dated 9 March 2022
2,000,000 (No. S-70/D.04/2021) 28 Maret/
March 2022
Tahap IV/ Tahap IV/ Tahap IV: No. 01 tanggal 12 Oktober 2022/
Phase IV: Phase IV: Phase IV: No. 01 dated 12 October 2022
1,177,000 31 Oktober/
October 2022
Tahap V/ Tahap V/ Tahap V: No. 01 tanggal 08 Februari 2023 /
Phase V: Phase V: Phase V: No. 01 dated 08 February 2023
3,000,000 27 Februari/
February 2023
Obligasi Berkelanjutan VI/ Tahap I/ 27 Juni/ Tahap I/ Tahap I: No. 57 tanggal 23 Juni 2023/
Continuance Bonds VI Phase I: June 2023 Phase I: Phase I: No. 57 dated 23 June 2023
1,000,000 (No. S-163/D.04/2023) 12 Juli/
July 2023
Tahap II/ Tahap II/ Tahap II: No. 15 tanggal 27 Oktober 2023/
Phase II: Phase II: Phase II: No. 15 dated 27 October 2023
1,100,000 17 November
2023
Tahap III/ Tahap III/ Tahap III: No. 15 tanggal 13 Maret 2024/
Phase III: Phase III: Phase III: No. 15 dated 13 March 2024
2,000,000 3 April 2024
Tahap IV/ Tahap IV/ Tahap IV: No. 11 tanggal 20 Agustus 2024/
Phase IV: Phase IV: Phase IV: No. 11 dated 20 August 2024
2,500,000 9 September 2024
Tahap V/ Tahap V/ Tahap V: No. 11 tanggal 14 Maret 2025/
Phase V: Phase V: Phase V: No. 11 dated 14 March 2025
2,500,000 16 April 2025
Obligasi Berkelanjutan Tahap I/ 26 Juni/ Tahap I/ Tahap I: No. 65 tanggal 24 Juni 2025/
VII/ Continuance Phase I: June 2025 Phase I: Phase I: No. 65 dated 24 June 2025
Bonds VII 500,000 (No. S-68/D.04/2025) 9 Juli/July
2025
Tahap II/ Tahap II/ Tahap II: No. 9 tanggal 27 Agustus 2025/
Phase II: Phase II: Phase II: No. 9 dated 27 August 2025
2,500,000 15 September
2025
Hasil penerbitan, Obligasi Berkelanjutan V The proceeds, Continuance Bonds V Phase III
Tahap III Tahun 2022, Obligasi Berkelanjutan V Year 2022, Continuance Bonds V Phase IV Year
Tahap IV Tahun 2022, Obligasi Berkelanjutan V 2022, Continuance Bonds V Phase V Year 2023,
Tahap V Tahun 2023, Obligasi Berkelanjutan VI Continuance Bonds VI Phase I Year 2023,
Tahap I Tahun 2023, Obligasi Berkelanjutan VI Continuance Bonds VI Phase II Year 2023,
Tahap II Tahun 2023, Obligasi Berkelanjutan VI Continuance Bonds VI Phase III Year 2024,
Tahap III Tahun 2024, Obligasi Berkelanjutan VI Continuance Bonds VI Phase IV Year 2024,
Tahap IV Tahun 2024, Obligasi Berkelanjutan VI Continuance Bonds VI Phase V Year 2025,
Tahap V Tahun 2025, Obligasi Berkelanjutan VII Continuance Bonds VII Phase I Year 2025, and
Tahap I Tahun 2025, dan Obligasi Berkelanjutan Continuance Bonds VII Phase II Year 2025 net
VII Tahap II Tahun 2025 tersebut di atas setelah of issuance costs were used by the Company for
dikurangi dengan biaya-biaya emisi working capital (consumer financing).
dipergunakan oleh Perseroan sebagai modal
kerja (pembiayaan konsumen).
Halaman - 5/3 - Page
Page 487
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
Surat berharga yang diterbitkan (lanjutan) Securities issued (continued)
a. Obligasi (lanjutan) a. Bonds (continued)
Obligasi Berkelanjutan V Tahap III Tahun 2022, Continuance Bonds V Phase III Year 2022,
Obligasi Berkelanjutan V Tahap IV Tahun 2022, Continuance Bonds V Phase IV Year 2022,
Obligasi Berkelanjutan V Tahap V Tahun 2023, Continuance Bonds V Phase V Year 2023,
Obligasi Berkelanjutan VI Tahap I Tahun 2023, Continuance Bonds VI Phase I Year 2023,
Obligasi Berkelanjutan VI Tahap II Tahun 2023, Continuance Bonds VI Phase II Year 2023,
Obligasi Berkelanjutan VI Tahap III Tahun 2024, Continuance Bonds VI Phase III Year 2024,
Obligasi Berkelanjutan VI Tahap IV Tahun 2024, Continuance Bonds VI Phase IV Year 2024,
Obligasi Berkelanjutan VI Tahap V Tahun 2025, Continuance Bonds VI Phase V Year 2025,
Obligasi Berkelanjutan VII Tahap I Tahun 2025, Continuance Bonds VII Phase I Year 2025, and
dan Obligasi Berkelanjutan VII Tahap II Tahun Continuance Bonds VII Phase II Year 2025
2025 ditawarkan dengan harga nominal pada were offered at par value in the primary market.
pasar perdana.
Lihat Catatan 15 untuk rincian surat berharga Refer to Note 15 for details of the securities
yang diterbitkan, termasuk saldo dan informasi issued, including outstanding balance and
jatuh tempo. maturity date.
Entitas Asosiasi Associate
Perseroan dan Koperasi Federal International The Company and Koperasi Federal International
Finance 2000 telah mendirikan anak perusahaan Finance 2000 has established a subsidiary, with the
yang bernama PT Astra Digital Arta (“ADA”) name PT Astra Digital Arta (“ADA”) based on notarial
berdasarkan akta notaris Mahendra Adinegara, S.H., deed of Mahendra Adinegara, S.H., M.Kn., No. 06
M.Kn., No. 06 tanggal 5 Juni 2018. Akta pendirian ini dated 5 June 2018. The establishment has been
telah disetujui oleh Menteri Hukum dan Hak Asasi approved by the Minister of Law and Human Rights
Manusia Republik Indonesia melalui Surat of the Republic Indonesia through its Decision Letter
Keputusan No. AHU-0028921.AH.01.01.TAHUN No. AHU-0028921.AH.01.01. TAHUN 2018 dated
2018 tanggal 7 Juni 2018. Anggaran Dasar ADA 7 June 2018. ADA’s Articles of Association have
telah beberapa kali mengalami perubahan, antara been amended several times, such as the
lain perubahan ketentuan Pasal 1 terkait nama dan amendment to the provisions of Article 1 regarding
tempat kedudukan ADA, sebagaimana tertuang the name and domicile of ADA, based on the notarial
dalam Akta dari notaris Sudiono Abady, S.H., No. 6 deed of Sudiono Abady, S.H., No. 6 dated 25
tanggal 25 Januari 2021. Perubahan Anggaran January 2021. The amendment of this Articles of
Dasar ini telah disetujui oleh Menteri Hukum dan Hak Association was approved by the Minister of Law and
Asasi Manusia Republik Indonesia melalui surat Human Rights of the Republic of Indonesia through
keputusan No. AHU-0005231.AH.01.02.TAHUN letter No. AHU-0005231.AH.01.02.TAHUN 2021
2021 tanggal 27 Januari 2021. dated 27 January 2021.
Setelah itu ADA melakukan perubahan ketentuan Furthermore ADA has made amendment to the
Pasal 4 ayat 2 Anggaran Dasar sebagaimana provisions of Article 4 paragraph 2 of the Articles of
tertuang dalam Akta dari notaris Gibson Thomasyadi, Association based on the notarial deed of Gibson
S.H., No. 18 tanggal 28 Juni 2021. Perubahan Thomasyadi, S.H., No. 18 dated 28 June 2021. The
Anggaran Dasar ini telah dicatat oleh Menteri Hukum amendment of this Articles of Association was
dan Hak Asasi Manusia Republik Indonesia melalui registered by the Minister of Law and Human Rights
surat No. AHU-AH.01.03-0402234 dan AHU- of the Republic of Indonesia through letter No. AHU-
AH.01.03-0402237 tanggal 28 Juni 2021. Kemudian, AH.01.03-0402234 and AHU-AH.01.03-0402237
ADA melakukan perubahan ketentuan Pasal 4 ayat 1 dated 28 June 2021. Then, ADA made amendment
dan 2 Anggaran Dasar terkait perubahan modal to the provisions of Article 4 paragraph 1 and 2 of the
dasar Perseroan, sebagaimana tertuang dalam Akta Articles of Association related to changes in the
dari notaris Gibson Thomasyadi, S.H., No. 20 tanggal authorised capital of the Company, based on the
30 Juni 2021. notarial deed of Gibson Thomasyadi, S.H., No. 20
dated 30 June 2021.
Halaman - 5/4 - Page
Page 488
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
Entitas Asosiasi (lanjutan) Associate (continued)
Perubahan Anggaran Dasar ini telah disetujui oleh The amendment of this Articles of Association was
Menteri Hukum dan Hak Asasi Manusia Republik approved by the Minister of Law and Human Rights
Indonesia melalui surat keputusan No. AHU- of the Republic of Indonesia through letter No. AHU-
0037216.AH.01.02.TAHUN 2021 tanggal 30 Juni 0037216.AH.01.02. TAHUN 2021 dated 30 June
2021. Kemudian ADA melakukan perubahan 2021. Then, ADA made amendment to the provisions
ketentuan Pasal 11 ayat 1 dan 12 ayat 2 Anggaran of Article 11 paragraph 1 and Article 12 paragraph 2
Dasar sebagaimana tertuang dalam Akta dari notaris of the Articles of Association based on the notarial
Gibson Thomasyadi, S.H., No. 17 tanggal deed of Gibson Thomasyadi, S.H., No. 17 dated 26
26 November 2021. Perubahan Anggaran Dasar ini November 2021. The amendment of this Articles of
telah diberitahukan kepada Menteri Hukum dan Hak Association was notified to the Minister of Law and
Asasi Manusia Republik Indonesia sebagaimana Human Rights of the Republic of Indonesia as stated
tertuang dalam surat keputusan No. AHU-AH.01.03- on letter No. AHU-AH.01.03-0478785 dated 29
0478785 tanggal 29 November 2021. November 2021.
Berdasarkan perubahan anggaran dasar tertanggal Based on the amendment to the Articles of
30 Juni 2021, Perseroan melakukan penambahan Association dated 30 June 2021, the Company
modal di ADA sebesar Rp 50.088, dan terjadi subscribed additional capital in ADA amounted to
perubahan komposisi pemegang saham ADA, Rp 50,088, and the Composition of ADA’s
dimana saham ADA dimiliki oleh Perseroan, shareholders has changed which ADA’s shares are
Koperasi Federal International Finance 2000, dan PT owned by the Company, Koperasi Federal
Sedaya Multi Investama (”SMI”), masing-masing International Finance 2000, and PT Sedaya Multi
sebesar 25,00%, 2,25%, dan 72,75%. Pada tanggal Investama (“SMI”) at 25.00%, 2.25%, and 72.75%,
31 Desember 2021, Perseroan, Koperasi Federal respectively. As at 31 December 2021, the Company,
International Finance 2000, dan SMI telah melakukan Koperasi Federal International Finance 2000, and
setoran modal masing-masing sebesar Rp 53.500, SMI have capital injection amounted to Rp 53,500,
Rp 4.815, dan Rp 155.685. Rp 4,815, and Rp 155,685, respectively.
Dengan perubahan anggaran dasar tersebut, maka With the latest amendment of the Articles of
sejak 1 Juli 2021 pendgendalian Perseroan terhadap Association, since 1 July 2021 the Company’s
ADA telah berakhir dan oleh karena itu tidak control of ADA has ended and therefore there is no
dilakukan konsolidasi atas laporan keuangan ADA consolidation of the financial statements of ADA as at
pada dan untuk tahun yang berakhir tanggal and for the year ended 31 December 2021, except
31 Desember 2021, kecuali laporan laba rugi dan for statements of profit or loss and other
penghasilan komprehensif lain dan laporan arus kas comprehensive income and statements of cash flows
untuk periode enam bulan dari 1 Januari 2021 for the six-months period from 1 January 2021 to
sampai dengan 30 Juni 2021. 30 June 2021.
Transaksi divestasi penyertaan saham di ADA This divestment transaction of equity participation in
merupakan reorganisasi entitas sepengendali karena ADA is a reorganisation of entity under common
pemegang saham pengendali Perseroan dan SMI control because the controlling shareholder of the
adalah PT Astra International Tbk. Oleh karena itu, Company and SMI is PT Astra International Tbk.
transaksi divestasi ini diperlakukan berdasarkan Therefore, this divestment transaction is treated
metode penyatuan kepemilikan sesuai Pernyataan based on the pooling of ownership method in
Standar Akuntansi Keuangan (“PSAK”) 228 accordance with Statements of Financial Accounting
“Investasi pada entitas asosiasi dan ventura Standards (“SFAS”) 228 “Investments in Associates
bersama”. Nilai tercatat aset bersih ADA pada and Joint Ventures”. Carrying value of the net assets
tanggal 30 Juni 2021 adalah sebesar Rp 5.059 of ADA as at 30 June 2021 is Rp 5,059 while its fair
sedangkan nilai wajar investasi pada ADA sebesar value is Rp 41,079. The difference between carrying
Rp 41.079. Selisih antara nilai buku dan nilai wajar value and fair value investment as at 30 June 2021
pada tanggal 30 Juni 2021 sebesar Rp 36.020 of Rp 36,020 is recorded as additional paid-in capital
dicatat sebagai tambahan modal disetor (lihat (refer to Note 17).
Catatan 17).
Sejak 1 Juli 2021, penyertaan Perseroan terhadap Since 1 July 2021, the Company's investment in
ADA dianggap sebagai penyertaan pada perusahaan ADA is considered as investment in associate with
asosiasi dengan pengaruh signifikan, yang dicatat significant influence which is recorded using the
menggunakan metode ekuitas. equity method.
Halaman - 5/5 - Page
Page 489
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
Susunan Dewan Komisaris, Direksi, Komite Composition of the Board of Commissioners,
Audit, Komite Pemantau Risiko dan Dewan Board of Directors, Audit Committee, Risk
Pengawas Syariah Monitoring Committee and Sharia Supervisory
Board
Pada tanggal 31 Desember 2025 dan 2024 susunan As at 31 December 2025 and 2024 the members of
Dewan Komisaris, Direksi, Komite Audit, Komite the Company’s Board of Commissioners, Board of
Pemantau Risiko dan Dewan Pengawas Syariah Directors, Audit Committee, Risk Monitoring
Perseroan adalah sebagai berikut: Committee and Sharia Supervisory Board are as
follows:
2025 2024
Dewan Komisaris: Board of Commissioners:
Presiden Komisaris Rudy a) Suparno Djasmin President Commissioner
Komisaris Thomas Junaidi Alim Wijaya Thomas Junaidi Alim Wijaya Commissioner
Komisaris Independen R. Nunu Soetjahja Noegroho R. Nunu Soetjahja Noegroho Independent Commissioner
Komisaris Independen Margono Tanuwijaya b) Gede Harja Wasistha Independent Commissioner
Direksi: Board of Directors:
Presiden Direktur Siswadi Siswadi President Director
Direktur Pengembangan Sumber
Daya Manusia dan Pelayanan Human Capital and
Umum Sri Harjati Sri Harjati General Services Director
Direktur Keuangan Valentina Chai Wei Li Valentina Chai Wei Li Finance Director
Direktur Operasi Setia Budi Setia Budi Operation Director
Direktur Pemasaran Daniel Hartono Daniel Hartono Marketing Director
Direktur Teknologi Informasi, Information Technology,
Pengembangan Bisnis, Business Development,
Perencanaan Perusahaan, dan Corporate Planning, and
Manajemen Risiko Indra Gunawan Indra Gunawan Risk Management Director
Komite Audit: Audit Committee:
Ketua Margono Tanuwijaya c) Gede Harja Wasistha Chairman
Anggota Hardi Montana Hardi Montana Member
Anggota Juliani Eliza Syaftari Juliani Eliza Syaftari Member
Komite Pemantau Risiko: Risk Monitoring Committee:
Ketua R. Nunu Soetjahja Noegroho R. Nunu Soetjahja Noegroho Chairman
Anggota Hardi Montana Hardi Montana Member
Anggota Juliani Eliza Syaftari Juliani Eliza Syaftari Member
Dewan Pengawas Syariah: Sharia Supervisory Board:
Anggota Aminudin Yakub Aminudin Yakub Member
Effective after obtaining the decision letter from Board of Commissioner of a)
a) Efektif setelah mendapat Keputusan Anggota Dewan Komisioner Otoritas Jasa Keuangan Financial Services Authority (“OJK”) dated 25 July 2025
(“OJK”) tentang hasil penilaian kemampuan dan kepatutan tanggal 25 Juli 2025 Effective after obtaining the decision letter from Board of Commissioner of b)
b) Efektif setelah mendapat Keputusan Anggota Dewan Komisioner Otoritas Jasa Keuangan Financial Services Authority (“OJK”) dated 4 August 2025
(“OJK”) tentang hasil penilaian kemampuan dan kepatutan tanggal 4 Agustus 2025 Effective starting from the date the position as independent commissioner c)
c) Efektif terhitung sejak tanggal jabatan sebagai Komisaris Independen berlaku efektif becomes effective
Pembentukan Komite Audit dan Komite Pemantau Pembentukan Komite Audit danKomite Pemantau
Risiko Perseroan telah sesuai dengan Peraturan Risiko Perseroan telah sesuai dengan Peraturan
Otoritas Jasa Keuangan (“POJK”) No. 48/2024 Otoritas Jasa Keuangan (“POJK”) No. 48/2024
tanggal 30 Desember 2024. tanggal 30 Desember 2024.
Berdasarkan Surat Keputusan Direksi Based on the Board of Directors’ Decision Letter
No. 002/FIFGROUP/SK-PD/I/2025 tentang No. 002/FIFGROUP/SK-PD/I/2025 regarding
Pengangkatan Kepala Internal Audit Perseroan Appointment of Internal Audit Department Head
tanggal 24 Januari 2025, Rani Affiyanti Sandyarani dated 24 January 2025, Rani Affiyanti Sandyarani is
diangkat sebagai Kepala Internal Audit Perseroan appointed as the Head of Internal Audit since
sejak tanggal 1 Februari 2025 sampai dengan saat 1 February 2025 until now
ini.
Halaman - 5/6 - Page
Page 490
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
Susunan Dewan Komisaris, Direksi, Komite Composition of the Board of Commissioners,
Audit, Komite Pemantau Risiko dan Dewan Board of Directors, Audit Committee, Risk
Pengawas Syariah (lanjutan) Monitoring Committee and Sharia Supervisory
Board (continued)
Berdasarkan Surat Keputusan Direksi No. 001/ Based on the Board of Directors’ Decision Letter
PROMO/SK-HRD/VI/2021 tentang Pengangkatan No. 001/PROMO/SK-HRD/VI/2021 regarding
Sekretaris Perusahaan tanggal 1 Juni 2021, Appointment of Corporate Secretary dated 1 June
Theodorus Indra Surya Putra diangkat sebagai 2021, Theodorus Indra Surya Putra is appointed as
Sekretaris Perseroan sejak 1 Juni 2021 sampai the Corporate Secretary since 1 June 2021 until now.
dengan saat ini.
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
INFORMATION
Laporan keuangan PT Federal International Finance The financial statements of PT Federal International
diselesaikan dan diotorisasi untuk terbit oleh Direksi Finance were completed and authorised for issuance
pada tanggal 20 Februari 2026. by the Board of Directors on 20 February 2026.
Kebijakan akuntansi material yang diterapkan dalam The material accounting policies adopted in preparing
penyusunan laporan keuangan Perseroan adalah the financial statements of the Company are set out
seperti dijabarkan di bawah ini. below.
a. Dasar penyajian laporan keuangan a. Basis of preparation of financial statements
Laporan keuangan ini telah disusun dan These financial statements have been prepared
disajikan sesuai dengan Standar Akuntansi and presented in accordance with Indonesian
Keuangan Indonesia yang mencakup Financial Accounting Standards which comprise
Pernyataan Standar Akuntansi Keuangan of Statements of Financial Accounting Standards
(“PSAK”) dan Interpretasi Standar Akuntansi (“SFAS”) and Interpretation of Financial
Keuangan (“ISAK”) yang dikeluarkan oleh Accounting Standards (“ISFAS”) issued by the
Dewan Standar Akuntansi Keuangan Ikatan Financial Accounting Standards Board of
Akuntan Indonesia (“DSAK-IAI”) dan Keputusan Indonesian Institute of Accountant (“DSAK-IAI”)
Ketua Badan Pengawas Pasar Modal dan and the Decree of Capital Market and Financial
Lembaga Keuangan (“Bapepam-LK”) (efektif Institution Supervisory Agency (“Bapepam-LK”)
1 Januari 2013, OJK telah mengambil alih fungsi (effective 1 January 2013, OJK takes over the
dari Bapepam-LK) No. KEP-347/BL/2012 function of Bapepam-LK) No. KEP-347/BL/2012
tanggal 25 Juni 2012 yang merupakan dated 25 June 2012 which is the latest change of
perubahan terakhir atas Keputusan Ketua the Decree of the Bapepam-LK No. KEP-
Bapepam-LK No. KEP-554/BL/2010 tanggal 554/BL/2010 dated 30 December 2010 and the
30 Desember 2010 dan Keputusan Ketua Decree of the Bapepam-LK No. KEP-
Bapepam-LK No. KEP-06/PM/2000 tanggal 06/PM/2000 dated 13 March 2000 on Regulation
13 Maret 2000 yaitu Peraturan No. VIII.G.7 No. VIII.G.7 regarding “Financial Statements
tentang “Pedoman Penyajian Laporan Presentation Guidelines”.
Keuangan”.
Halaman - 5/7 - Page
Page 491
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
a. Dasar penyajian laporan keuangan (lanjutan) a. Basis of preparation of financial statements
(continued)
Laporan keuangan disusun berdasarkan konsep The financial statements have been prepared
harga perolehan, kecuali untuk instrumen under the historical cost, except for derivative
derivatif yang diukur berdasarkan nilai wajar. instrument which have been measured at fair
Laporan keuangan disusun berdasarkan value. The financial statements are prepared
akuntansi berbasis akrual, kecuali laporan arus under the accrual basis of accounting, except for
kas. the statements of cash flows.
Laporan arus kas disusun dengan menggunakan The statements of cash flows are prepared
metode langsung dengan mengelompokkan arus based on the direct method by classifying cash
kas ke dalam kegiatan operasi, investasi dan flows as operating, investing and financing
pendanaan. Untuk tujuan laporan arus kas, kas activities. For the purpose of the statements of
dan setara kas mencakup kas dan kas di bank cash flows, cash and cash equivalents include
yang tidak dibatasi penggunaannya dan tidak cash on hand and cash in banks which are not
digunakan sebagai jaminan atas pinjaman. restricted and pledged as collateral for any
borrowings.
Seluruh angka dalam laporan keuangan ini All figures in the financial statements are
dibulatkan dan disajikan dalam jutaan Rupiah rounded and stated to the nearest in millions of
(“Rp”) yang terdekat, kecuali dinyatakan lain. Rupiah (“Rp”), unless otherwise specified. Refer
Lihat Catatan 2q untuk informasi mata uang to Note 2q for the information on the functional
fungsional. currency.
Untuk memberikan pemahaman yang lebih baik In order to provide further understanding of the
atas kinerja keuangan Perseroan, karena sifat financial performance of the Company, due to
dan jumlahnya yang material, beberapa item the material of their nature or amount, several
pendapatan dan beban telah disajikan secara items of income or expense have been shown
terpisah. separately.
Penyusunan laporan keuangan sesuai dengan The preparation of financial statements in
Standar Akuntansi Keuangan Indonesia conformity with Indonesian Financial Accounting
mengharuskan penggunaan estimasi dan Standards requires the use of certain critical
asumsi. Hal tersebut juga mengharuskan accounting estimates and assumptions. It also
manajemen untuk membuat pertimbangan requires management to exercise its judgement
dalam proses penerapan kebijakan akuntansi in the process of applying the Company’s
Perseroan. Area yang kompleks atau accounting policies. The areas involving a higher
memerlukan tingkat pertimbangan yang lebih degree of judgement or complexity, or areas
tinggi atau area dimana asumsi dan estimasi where assumptions and estimates are material
dapat berdampak material terhadap laporan to the financial statements are disclosed in
keuangan diungkapkan di Catatan 3. Note 3.
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 financial accounting standards
Berikut ini adalah standar akuntansi keuangan, The followings are financial accounting
perubahan dan interpretasi standar akuntansi standards, amendments and interpretation of
keuangan yang berlaku efektif sejak 1 Januari financial accounting standards which become
2025. effective starting 1 January 2025.
- PSAK 117 “Kontrak Asuransi”; - SFAS 117 “Insurance Contract”;
- Amendemen PSAK 117 “Kontrak Asuransi” - Amendment of SFAS 117 “Insurance
terkait Penerapan Awal PSAK 117 dan PSAK Contract” regarding Initial Application of
109 - Informasi Komparatif; dan SFAS 117 and SFAS 109 - Comparative
Information; and
- Amendemen PSAK 221 “Pengaruh - Amendment of SFAS 221 “The Effect of
Perubahan Kurs Valuta Asing” terkait kondisi Changes in Foreign Exchange Rates”
ketika suatu mata uang tidak tertukarkan. regarding to conditions when a currency is
not exchangeable.
Halaman - 5/8 - Page
Page 492
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (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 financial accounting standards (continued)
(lanjutan)
Implementasi dari standar-standar tersebut tidak The implementation of the above standards did
menghasilkan perubahan substansial terhadap not result in substantial changes to the
kebijakan akuntansi Perseroan dan tidak Company's accounting policies and had no
memiliki dampak yang material terhadap laporan material impact to the financial statements for
keuangan di tahun berjalan atau tahun current or prior financial years.
sebelumnya.
c. Prinsip - prinsip metode ekuitas c. Principles of equity method
Entitas Asosiasi Associate
Entitas asosiasi adalah seluruh entitas Associate is all entities over which the
dimana Perseroan memiliki pengaruh Company has significant influence but not
signifikan namun bukan pengendalian, control, generally accompanying a
biasanya melalui kepemilikan hak suara shareholding of between 20% and 50% of the
antara 20% dan 50%. Investasi pada entitas voting rights. Investment in associate are
asosiasi dicatat dengan metode ekuitas, accounted for using the equity method, after
setelah pada awalnya diakui pada nilai initially being recognised at cost less
perolehan dikurangi kerugian penurunan impairment losses, if any.
nilai, jika ada.
Investasi pada entitas asosiasi pada awalnya Investment in an associate is initially
diakui sebesar biaya perolehan. Biaya recognised at cost. The cost of an acquisition
perolehan diukur berdasarkan nilai wajar aset is measured at the fair value of the assets
yang diserahkan, instrumen ekuitas yang transferred, equity instruments issued or
diterbitkan atau liabilitas yang timbul atau liabilities incurred or assumed as at the date
diambil alih pada tanggal akuisisi, ditambah of exchange, plus costs directly attributable to
biaya yang berhubungan langsung dengan the acquisition. The difference between the
akuisisi. Selisih antara biaya perolehan acquisition cost and the carrying amount of
tersebut dan nilai tercatat investasi yang the disposed investment in subsidiary is
dilepas disajikan dalam pos tambahan modal presented as additional paid-in capital in
disetor sesuai dengan PSAK 228 “Investasi accordance with SFAS 228 “Investments in
Pada Entitas Asosiasi dan Ventura Bersama”. Associates and Joint Ventures”.
Goodwill pada akuisisi entitas asosiasi Goodwill on acquisition of an associate
merupakan selisih lebih antara biaya represents the excess of the cost of
perolehan investasi pada entitas asosiasi acquisition of the associate over the
dengan bagian Perseroan atas nilai wajar Company’s share of the fair value of the
neto aset teridentifikasi dari entitas asosiasi identifiable net assets of the associate and is
dan dimasukkan dalam jumlah tercatat included in the carrying amount of the
investasi. investment.
Dalam menerapkan metode ekuitas, bagian In applying the equity method of accounting,
Perseroan atas laba rugi entitas asosiasi the Company’s share of its associate’s post-
setelah perolehan diakui dalam laporan laba acquisition profit or loss is recognised in
rugi dan penghasilan komprehensif lainnya, statements of profit or loss and other
dan bagian Perseroan atas penghasilan comprehensive income and its share of post-
komprehensif lain setelah tanggal perolehan acquisition other comprehensive income is
diakui dalam penghasilan komprehensif lain. recognised in other comprehensive income.
Perubahan dan penerimaan distribusi dari These post-acquisition movements and
entitas asosiasi setelah tanggal perolehan distributions received from an associate are
disesuaikan terhadap nilai tercatat investasi. adjusted against the carrying amounts of the
investment.
Halaman - 5/9 - Page
Page 493
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
c. Prinsip - prinsip metode ekuitas (lanjutan) c. Principles of equity method (continued)
Entitas Asosiasi (lanjutan) Associates (continued)
Jika bagian Perseroan atas rugi entitas When the Company’s share of the losses of
asosiasi sama dengan atau melebihi an associate equals or exceeds its interest in
kepentingannya pada entitas asosiasi, the associate, including any other unsecured
termasuk piutang tidak lancar tanpa jaminan, non-current receivables, the Company does
maka Perseroan menghentikan pengakuan not recognise further losses, unless it has
bagiannya atas rugi lebih lanjut, kecuali obligations to make or has made payments on
Perseroan memiliki kewajiban untuk behalf of the associate.
melakukan pembayaran atau telah
melakukan pembayaran atas nama entitas
asosiasi.
Keuntungan yang belum direalisasi atas Unrealised gains on transactions between the
transaksi antara Perseroan dengan entitas Company and its associate are eliminated to the
asosiasi dieliminasi sebesar bagian extent of the Company’s interest in the
Perseroan dalam entitas asosiasi tersebut. associate. Unrealised losses are also eliminated
Kerugian yang belum direalisasi juga unless the transaction provides evidence of
dieliminasi kecuali transaksi tersebut impairment of the asset being transferred. The
memberikan bukti penurunan nilai atas aset accounting policies of the associate have been
yang ditransfer. Kebijakan akuntansi entitas changed where necessary to ensure consistency
asosiasi akan disesuaikan, apabila with the accounting policies adopted by the
diperlukan, agar konsisten dengan kebijakan Company.
akuntansi Perseroan.
Dividen yang akan diterima dari entitas Dividend receivables from an associate are
asosiasi diakui sebagai pengurang jumlah recognised as reductions in the carrying
tercatat investasi. amounts of the investment.
Pada setiap tanggal pelaporan, Perseroan The Company determines at each reporting date
menentukan apakah terdapat bukti objektif whether there is any objective evidence that the
bahwa telah terjadi penurunan nilai atas investment in an associate is impaired. If any
investasi pada entitas asosiasi. Jika bukti such evidence exists, the Company calculates
tersebut ada, maka Perseroan menghitung the amount of impairment as the difference
besarnya penurunan nilai sebagai selisih between the recoverable amount of the
antara jumlah yang terpulihkan dan nilai associate and its carrying value and recognises
tercatat atas investasi pada entitas asosiasi the amount in profit or loss.
dan mengakui selisih tersebut pada laba rugi.
Selanjutnya, investasi pada entitas asosiasi Subsequently, the investment in associate is
dinyatakan sebesar biaya perolehannya dan recognised at its carrying value and adjusted for
ditambah atau dikurangi dengan bagian increased or decreased by the Company’s share
Perseroan atas laba/(rugi) bersih dan in the net income/(losses) and accumulated
akumulasi penghasilan/(rugi) komprehensif other comprehensive income/(losses) of the
lainnya perusahaan asosiasi sesuai dengan associate Company in accordance with its
jumlah persentase kepemilikan dan dikurangi percentage of ownership from the date of
dividen yang diterima sejak tanggal acquisition, less cash dividend received (if any)
perolehan (jika ada) sesuai dengan PSAK in accordance with PSAK 228 “Investments in
228 “Investasi Pada Entitas Asosiasi dan Associates and Joint Ventures”
Ventura Bersama”.
Halaman - 5/10 - Page
Page 494
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
d. Instrumen keuangan d. Financial instruments
Perseroan mengklasifikasikan instrumen The Company classify its financial instruments
keuangan dalam bentuk aset keuangan dan into financial assets and financial liabilities.
liabilitas keuangan.
Aset keuangan Financial assets
Aset keuangan diukur pada biaya perolehan Financial assets are measured at amortised
diamortisasi jika memenuhi kondisi sebagai cost if they meet the following conditions:
berikut:
- Aset keuangan dikelola dalam model bisnis - Financial assets are managed in a business
yang bertujuan untuk mendapatkan arus kas model in order to obtain contractual cash
kontraktual; dan flow; and
- Persyaratan kontraktual dari aset keuangan - The contractual terms of the financial
tersebut memberikan hak pada tanggal assets provide rights on a certain date for
tertentu atas arus kas yang diperoleh semata cash flow obtained solely from payment of
dari pembayaran pokok dan bunga (“SPPI”) principal and interest (“SPPI”) on the
dari jumlah pokok terutang. principal amount owed.
Aset keuangan diukur pada nilai wajar melalui Financial assets are measured at fair value
penghasilan komprehensif lain jika memenuhi through other comprehensive income if they
kondisi sebagai berikut: meet the following conditions:
- Aset keuangan dikelola dalam model bisnis - Financial assets are managed in a business
yang bertujuan untuk mendapatkan arus kas model that aims to obtain contractual cash
kontraktual dan menjual aset keuangan; dan flow and sell financial assets; and
- Persyaratan kontraktual dari aset keuangan - The contractual requirements of the
tersebut memenuhi kriteria SPPI. financial assets meet the SPPI criteria.
Pada saat pengakuan awal, Perseroan dapat At initial recognition, the Company may make an
membuat pilihan yang tidak dapat dibatalkan irrevocable choice to present equity instruments
untuk menyajikan instrumen ekuitas yang bukan that are not held for trading at fair value through
dimiliki untuk diperdagangkan pada nilai wajar other comprehensive income.
melalui penghasilan komprehensif lain.
Aset keuangan lainnya yang tidak memenuhi Other financial assets that do not meet the
persyaratan untuk diklasifikasikan sebagai aset requirements to be classified as financial assets
keuangan diukur pada biaya perolehan measured at amortised cost or fair value
diamortisasi atau nilai wajar melalui penghasilan through other comprehensive income, are
komprehensif lain, diklasifikasikan sebagai diukur classified as measured at fair value through
pada nilai wajar melalui laba rugi. profit or loss.
Saat pengakuan awal, Perseroan dapat At initial recognition, the Company can make an
membuat penetapan yang tidak dapat dibatalkan irrevocable determination to measure assets
untuk mengukur aset yang memenuhi that meet the requirements to be measured at
persyaratan untuk diukur pada biaya perolehan amortised cost or fair value through other
diamortisasi atau nilai wajar melalui penghasilan comprehensive income at fair value through
komprehensif lain pada nilai wajar melalui laba profit or loss, if the determination eliminates or
rugi, apabila penetapan tersebut mengeliminasi significantly reduces the measurement or
atau secara signifikan mengurangi inkonsistensi recognition inconsistencies (sometimes referred
pengukuran atau pengakuan (terkadang disebut to as "accounting mismatch").
sebagai “accounting mismatch”).
Halaman - 5/11 - Page
Page 495
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
d. Instrumen keuangan (lanjutan) d. Financial instruments (continued)
Aset keuangan (lanjutan) Financial assets (continued)
Tingkat suku bunga efektif adalah suku bunga The effective interest rate is the interest rate that
yang secara tepat mendiskontokan estimasi arus exactly discounts the estimated future cash
kas di masa datang selama perkiraan umur dari flows through the expected life of the financial
aset keuangan atau liabilitas keuangan (atau jika assets or financial liability (or, where appropriate
lebih tepat, digunakan periode lebih singkat) use the shorter period) to the net carrying
untuk memperoleh nilai tercatat bersih pada saat amount at initial recognition. When calculating
pengakuan awal. Pada saat menghitung tingkat the effective interest rate, the Company
suku bunga efektif, Perseroan mengestimasi arus estimate future cash flows considering all
kas di masa datang dengan mempertimbangkan contractual terms of the financial instrument, but
seluruh persyaratan kontraktual dalam instrumen does not consider any future credit losses.
keuangan tersebut, namun tidak
mempertimbangkan kerugian kredit di masa
mendatang.
Pendapatan bunga dari aset keuangan yang Interest income from financial assets measured
diukur pada biaya perolehan diamortisasi dicatat at amortised cost is recorded in the statements
dalam laporan laba rugi dan penghasilan of profit or loss and other comprehensive
komprehensif lainnya dan diakui sebagai income and is recognised as “Interest income”.
“Pendapatan bunga”.
Ketika penurunan nilai terjadi, kerugian When an impairment occurs, an impairment
penurunan nilai diakui sebagai pengurang dari loss is recognised as a deduction from the
nilai tercatat aset keuangan dan diakui di dalam carrying value of financial assets and is
laporan laporan laba rugi dan penghasilan recognised in the statements of profit or loss
komprehensif lainnya sebagai “Penyisihan and other comprehensive income as “Allowance
kerugian penurunan nilai”. for impairment losses”.
(i) Pengakuan (i) Recognition
Perseroan menggunakan akuntansi tanggal The Company use trade date accounting
perdagangan untuk mencatat seluruh for regular way contracts when recording
transaksi aset keuangan yang lazim financial assets transactions. Financial
(reguler). Aset keuangan yang dialihkan assets that are transferred to a third party
kepada pihak ketiga tetapi tidak memenuhi but do not qualify for derecognition are
syarat penghentian pengakuan disajikan di presented in the statements of financial
dalam laporan posisi keuangan sebagai position as “Pledged assets”, if the
“Aset yang dijaminkan”, jika pihak penerima transferee has the right to sell or repledge
memiliki hak untuk menjual atau dijaminkan them.
kembali.
(ii) Penilaian pembayaran pokok dan bunga (ii) Solely payments of principal and interest
semata (“SPPI”) (“SPPI”) assessment
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 the
keuangan pada pengakuan awal. 'Bunga' financial asset on initial recognition.
didefinisikan sebagai imbalan untuk nilai ‘Interest’ is defined as consideration for the
waktu atas uang dan untuk risiko kredit yang time value of money and for the credit risk
terkait dengan jumlah pokok yang terutang associated with the principal amount
selama periode waktu tertentu dan untuk outstanding during a particular period of
risiko dan biaya pinjaman dasar lainnya time and for other basic lending risks and
(misalnya risiko likuiditas dan biaya costs (e.g., liquidity risk and administrative
administrasi), serta marjin keuntungan. costs), as well as profit margin.
Halaman - 5/12 - Page
Page 496
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
d. Instrumen keuangan (lanjutan) d. Financial instruments (continued)
Aset keuangan (lanjutan) Financial assets (continued)
(ii) Penilaian pembayaran pokok dan bunga (ii) Solely payments of principal and interest
semata (“SPPI”) (lanjutan) (“SPPI”) assessment (continued)
Dalam menilai apakah arus kas kontraktual In assessing whether the contractual cash
adalah SPPI, Perseroan flows are SPPI, the Company consider the
mempertimbangkan ketentuan kontraktual contractual terms of the instrument. This
instrumen tersebut. Hal ini termasuk menilai includes assessing whether the financial
apakah aset keuangan mengandung asset contains a contractual term that could
ketentuan kontraktual yang dapat mengubah change the timing or amount of contractual
waktu atau jumlah arus kas kontraktual cash flows such that it would not meet this
sehingga tidak memenuhi kondisi ini. Dalam condition. In making the assessment, the
melakukan penilaian, Perseroan Company consider:
mempertimbangkan:
- Kejadian kontinjensi yang akan - Contingent events that would change the
mengubah jumlah dan waktu arus kas; amount and timing of cash flows;
- Fitur leverage; - Leverage features;
- Persyaratan pelunasan dipercepat dan - Prepayments and extension terms;
perpanjangan fasilitas;
- Ketentuan yang membatasi klaim - Terms that limit the Company claim to
Perseroan atas arus kas dari aset cash flows from specified assets (e.g.,
tertentu (seperti pinjaman non-recourse); non-recourse loans); and
dan
- Fitur yang memodifikasi imbalan dari nilai - Features that modify consideration of the
waktu atas uang (seperti penetapan time value of money (e.g., periodical
ulang suku bunga berkala). reset of interest rates).
(iii) Penilaian model bisnis (iii) Business model assessment
Model bisnis mengacu pada bagaimana Business model refers to how financial
aset keuangan dikelola bersama untuk assets are managed together to generate
menghasilkan arus kas untuk Perseroan. cash flows for the Company. This may be
Arus kas mungkin dihasilkan dengan collecting contractual cash flows, selling
menerima arus kas kontraktual, menjual aset financial assets or both. Business models
keuangan atau keduanya. Model bisnis are determined at a level of aggregation
ditentukan pada tingkat agregasi di mana where groups of assets are managed
kelompok aset dikelola bersama untuk together to achieve a particular objective
mencapai tujuan tertentu dan tidak and do not depend on management’s
bergantung pada niat manajemen pada intentions for individual instruments.
instrumen individual.
Halaman - 5/13 - Page
Page 497
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
d. Instrumen keuangan (lanjutan) d. Financial instruments (continued)
Aset keuangan (lanjutan) Financial assets (continued)
(iii) Penilaian model bisnis (lanjutan) (iii) Business model assessment (continued)
Penentuan model bisnis dilakukan dengan Business model determinations are made
mempertimbangkan semua bukti relevan considering all relevant evidence that is
yang tersedia pada tanggal penilaian. Ini available at the date of the assessment.
termasuk, tetapi tidak terbatas pada: This includes, but not limited to:
- Bagaimana kinerja bisnis dan aset - How the performance of the business
keuangan yang ada di dalam unit bisnis and the financial assets held within that
itu dievaluasi dan dilaporkan kepada business unit are evaluated and reported
manajemen. Tingkat pemisahan yang to management. The level of segregation
diidentifikasi untuk klasifikasi PSAK 109 identified for SFAS 109 “Financial
“Instrumen Keuangan” harus konsisten Instrument” classification should be
dengan bagaimana portofolio aset consistent with how asset portfolios are
dipisahkan dan dilaporkan kepada segregated and reported to senior
manajemen senior; management;
- Risiko yang mempengaruhi kinerja unit - The risks that affect the performance of
bisnis dan aset keuangan yang dimiliki the business unit and the financial assets
dalam unit bisnis itu dan khususnya held within that business unit and in
bagaimana risiko itu dikelola; dan particular the way those risks are
managed; and
- Bagaimana manajer unit bisnis - How managers of the business unit are
dikompensasi (berdasarkan pada nilai compensated (based on the fair value of
wajar dari aset yang dikelola atau pada the assets managed or on the contractual
arus kas kontraktual yang dikumpulkan). cash flows collected).
Perseroan dapat mereklasifikasikan seluruh The Company can reclassify all of its
aset keuangan jika dan hanya jika, model financial assets when and only, its business
bisnis untuk pengelolaan aset keuangan model for managing those financial assets
berubah. changes.
Penentuan model bisnis dilakukan Business model determinations are made
berdasarkan skenario yang diperkirakan on the basis of scenarios that the Company
akan terjadi oleh Perseroan dan tidak dalam reasonably expect to occur and not under
kondisi sangat tertekan atau 'kondisi highly stressed or 'worst case' conditions.
terburuk'. Jika aset dijual dalam kondisi yang Where assets are disposed of under
tidak diharapkan oleh Perseroan untuk conditions that the Company did not
berlaku ketika aset diakui, klasifikasi aset reasonably expect to prevail when the
keuangan yang ada dalam portofolio tidak assets were recognised, the classification of
disajikan secara tidak akurat, tetapi kondisi existing financial assets in the portfolio are
tersebut harus dipertimbangkan untuk aset not rendered inaccurate, but the conditions
yang diperoleh di masa mendatang. in question should be considered for any
assets acquired going forward.
Pemilihan model operasi dalam PSAK 109 The targeting operating model for SFAS 109
dirancang sedemikian rupa sehingga is designed such that accounting for
akuntansi untuk instrumen yang diukur instruments at fair value through profit or
berdasarkan nilai wajar melalui laba rugi loss is a conscious choice.
adalah pilihan yang tepat/conscious.
Halaman - 5/14 - Page
Page 498
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
d. Instrumen keuangan (lanjutan) d. Financial instruments (continued)
Aset keuangan (lanjutan) Financial assets (continued)
(iii) Penilaian model bisnis (lanjutan) (iii) Business model assessment (continued)
Perubahan pada model bisnis atau Changes to business models or the
pengenalan model bisnis baru ditentukan introduction of new business models are
melalui proses persetujuan unit bisnis baru. determined through the new business unit
approval process.
(iv) Penurunan nilai dari aset keuangan (iv) Impairment of financial assets
Perseroan menetapkan penyisihan kerugian The Company determines the allowance for
penurunan nilai untuk piutang pembiayaan impairment losses for consumer financing
konsumen melalui evaluasi secara kolektif. receivables through collective evaluation.
PSAK 109 mengharuskan cadangan SFAS 109 requires a loss allowance to be
kerugian diakui sebesar kerugian kredit recognised at an amount equal to either
ekspektasian (“ECL”) 12 bulan atau kerugian 12-months expected credit losses (“ECL”)
kredit ekspektasian sepanjang umur aset or lifetime ECL. Lifetime ECL are the ECL
keuangan (lifetime ECL). Lifetime ECL that result from all possible default events
adalah kerugian kredit ekspektasian yang over the expected life of a financial
berasal dari semua kemungkinan kejadian instrument, whereas 12-months ECL are
gagal bayar sepanjang umur ekspektasian the portion of ECL that result from default
suatu instrumen keuangan, sedangkan ECL events that are possible within the
12 bulan adalah porsi dari kerugian kredit 12-months after reporting date.
ekspektasian yang berasal dari
kemungkinan kejadian gagal bayar dalam 12
bulan setelah tanggal pelaporan.
ECL diakui untuk seluruh instrumen utang ECL are recognised for all financial debt
keuangan, komitmen pinjaman dan jaminan instruments, loan commitments and
keuangan yang diklasifikasikan sebagai hold financial guarantees that are classified as
to collect/hold to collect and sell dan memiliki hold to collect/hold to collect and sell and
arus kas SPPI. have cash flows that are SPPI.
ECL akan mencerminkan rata-rata The ECL will reflect weighted average of
tertimbang dari skenario berdasarkan the scenarios based on the probability of
probabilitas dari skenario yang relevan untuk the relevant scenario to occur. The loss
terjadi. Cadangan kerugian penurunan nilai provisions held represent the difference
merupakan selisih antara nilai sekarang dari between the present value of the cash flows
arus kas yang diperkirakan akan dipulihkan, expected to be recovered, discounted at the
didiskontokan pada suku bunga efektif awal, instrument’s original effective interest rate,
dan nilai tercatat bruto instrumen sebelum and the gross carrying value of the
penurunan nilai kredit. instrument prior to any credit impairment.
Periode diperhitungkan ketika mengukur The period considered when measuring
ECL adalah periode lebih pendek antara ECL is the shorter of the expected life and
umur ekspektasian dan periode kontrak aset the contractual term of the financial asset.
keuangan. Umur ekspektasian dapat The expected life may be impacted by
dipengaruhi oleh pembayaran dimuka dan prepayments and the maximum contractual
periode kontrak maksimum melalui opsi term by extension options.
perpanjangan kontrak.
Halaman - 5/15 - Page
Page 499
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
d. Instrumen keuangan (lanjutan) d. Financial instruments (continued)
Aset keuangan (lanjutan) Financial assets (continued)
(iv) Penurunan nilai dari aset keuangan (iv) Impairment of financial assets (continued)
(lanjutan)
Perseroan menggunakan model yang The Company primarily uses the matrix
menggunakan matriks Probability of Default models of the Probability of Default (“PD”),
(“PD”), Loss Given Default (“LGD”) dan Loss Given Default (“LGD”) and Exposure
Exposure at Default (“EAD”), yang at Default (“EAD”), discounted using the
didiskontokan menggunakan suku bunga effective interest rate.
efektif.
a. Probability of Default (“PD”) a. Probability of Default (“PD”)
Probabilitas yang timbul di suatu waktu The probability at a point in time that a
dimana debitur mengalami gagal bayar, counterparty will default, calibrated over
dikalibrasikan sampai dengan periode up to 12-months from the reporting
12 bulan dari tanggal laporan (Stage 1) date (Stage 1) or over the lifetime of the
atau sepanjang umur (Stage 2 dan 3) product (Stage 2 and 3) and
dan digabungkan pada dampak asumsi incorporating the impact of forward-
ekonomi masa depan yang memiliki looking economic assumptions that
risiko kredit. PD diestimasikan pada have an effect on credit risk. PD is
point in time dimana hal ini berfluktuasi estimated at a point in time that means
sejalan dengan siklus ekonomi. it will fluctuate in line with the economic
cycle.
Perseroan menggunakan migration The Company uses migration analysis
analysis method untuk penilaian method for financial assets impairment
penurunan nilai aset keuangan secara which collectively assessed, using at
kolektif dengan menggunakan data the 3 (three) years historical data.
historis 3 (tiga) tahun.
Pada migration analysis method, In migration analysis method,
manajemen menentukan estimasi management determines the estimated
periode antara terjadinya peristiwa dan and identification period between a loss
teridentifikasinya kerugian untuk setiap occurring for each identified portfolio,
portofolio yang diidentifikasi, yaitu which is 12-months.
12 bulan.
b. Loss Given Default (“LGD”) b. Loss Given Default (“LGD”)
Kerugian yang diperkirakan akan timbul The loss that is expected to arise on
dari debitur yang mengalami gagal defaulted debtors, incorporating the
bayar dengan menggabungkan dampak impact of relevant forward looking
dari asumsi ekonomi masa depan yang economic assumptions (if any), which
relevan (jika ada) dimana hal ini represents the difference between the
mewakili perbedaan antara arus kas contractual cash flows due and those
kontraktual yang akan jatuh tempo that the Company expects to receive.
dengan arus kas yang diharapkan untuk The Company estimates LGD based
diterima. Perseroan mengestimasikan on the historical recovery rates and
LGD berdasarkan data historis dari considers the recovery of any collateral
tingkat pemulihan dan that is integral to the financial assets,
memperhitungkan pemulihan yang taking into account forward looking
berasal dari jaminan terhadap aset economic assumptions if relevant.
keuangan dengan mempertimbangkan
asumsi ekonomi di masa depan jika
relevan.
Halaman - 5/16 - Page
Page 500
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
d. Instrumen keuangan (lanjutan) d. Financial instruments (continued)
Aset keuangan (lanjutan) Financial assets (continued)
(iv) Penurunan nilai dari aset keuangan (iv) Impairment of financial assets (continued)
(lanjutan)
c. Exposure at Default (“EAD”) c. Exposure at Default (“EAD”)
Perkiraan nilai eksposur neraca pada The expected balance sheet exposure
saat gagal bayar dengan at the time of default, taking into
mempertimbangkan bahwa perubahan account that expected change in
ekspektasi yang diharapkan selama exposure over the lifetime of the
masa eksposur. Hal ini menggabungkan exposure. This incorporates the impact
dampak pembayaran pokok dan bunga, of repayments of principal and interest,
amortisasi dan pembayaran dipercepat, amortisation and prepayments, together
bersama dengan dampak asumsi with the impact of forward looking
ekonomi masa depan jika relevan. economic assumptions where relevant.
Kerugian kredit ekspektasian (“ECL”) 12-months expected credit losses
12 bulan (Stage 1) (“ECL”) (Stage 1)
ECL diakui pada saat pengakuan ECL are recognised at the time of initial
awal instrumen keuangan dan recognition of a financial instrument and
merepresentasikan kekurangan kas represent the lifetime cash shortfalls arising
sepanjang umur aset yang timbul dari from possible default events up to twelve
kemungkinan gagal bayar di masa yang months into the future from the reporting
akan datang dalam kurun waktu dua belas date. ECL continue to be determined on this
bulan sejak tanggal pelaporan. ECL terus basis until there is either a significant
ditentukan oleh dasar ini sampai timbul increase in the credit risk of an instrument or
peningkatan risiko kredit yang signifikan the instrument becomes credit impaired. If
pada instrumen tersebut atau instrumen an instrument is no longer considered to
tersebut telah mengalami penurunan nilai exhibit a significant increase in credit risk,
kredit. Jika suatu instrumen tidak lagi ECL will revert to being determined on a
dianggap menunjukkan peningkatan risiko 12-months basis. Financial assets that
kredit yang signifikan, maka ECL dihitung historically not overdue are considered as
kembali berdasarkan basis 12 bulan. Aset Stage 1.
keuangan yang tidak pernah mengalami
tunggakan dikategorikan sebagai Stage 1.
Peningkatan risiko kredit yang signifikan Significant increase in credit risk
(Stage 2) (Stage 2)
Jika aset keuangan mengalami Peningkatan If a financial asset experiences a Significant
Risiko Kredit yang Signifikan (“SICR”) sejak Increase in Credit Risk (“SICR”) since initial
pengakuan awal, kerugian kredit recognition, an expected credit loss
ekspektasian diakui atas kejadian gagal provision is recognised for default events
bayar yang mungkin terjadi sepanjang umur that may occur over the lifetime of the asset.
aset. Peningkatan signifikan dalam risiko Significant increase in credit risk is
kredit dinilai dengan membandingkan risiko assessed by comparing the risk of default of
gagal bayar atas eksposur pada tanggal an exposure at the reporting date to the risk
pelaporan dengan risiko gagal bayar saat of default at origination (after taking into
pengakuan awal (setelah memperhitungkan account the passage of time). Whether a
perjalanan waktu dari akun tersebut). change in the risk of default is significant or
Perubahan atas risiko gagal bayar dinilai not is assessed using a number of
signifikan atau tidak, dinilai menggunakan quantitative and qualitative factors, the
sejumlah faktor kuantitatif dan kualitatif, weight of which depends on the type of
yang bobotnya bergantung pada tipe produk product and counterparty. Financial assets
dan pihak lawan. Aset keuangan yang that are historically overdue and financial
pernah mengalami tunggakan dan aset assets that are overdue at the end of period
keuangan yang menunggak antara 1-90 hari is between 1-90 days will always be
sebelum tanggal pelaporan akan selalu considered to have experienced a
dianggap telah mengalami peningkatan significant increase in credit risk.
risiko kredit yang signifikan.
Halaman - 5/17 - Page
Page 501
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
d. Instrumen keuangan (lanjutan) d. Financial instruments (continued)
Aset keuangan (lanjutan) Financial assets (continued)
(iv) Penurunan nilai dari aset keuangan (iv) Impairment of financial assets (continued)
(lanjutan)
Peningkatan risiko kredit yang signifikan Significant increase in credit risk
(Stage 2) (lanjutan) (Stage 2) (continued)
Perseroan menggunakan berbagai The Company uses a number of qualitative
pengukuran kualitatif dan kuantitatif dalam and quantitative measures in assessing
menilai SICR seperti berikut: SICR as follows:
1. Akun-akun yang pernah mengalami 1. Accounts that are historically overdue;
tunggakan; dan and
2. Akun-akun yang menunggak 2. Accounts overdue at the end of period
antara 1-90 hari sebelum tanggal is between 1-90 days.
pelaporan.
Eksposur yang mengalami penurunan Credit impaired or default exposures
nilai kredit atau gagal bayar (Stage 3) (Stage 3)
Aset hanya akan dianggap mengalami An asset is only considered credit impaired
penurunan nilai dan ECL sepanjang and lifetime ECL recognised, if there is
umurnya diakui, jika terdapat bukti objektif observed objective evidence of impairment.
penurunan nilai yang dapat diobservasi. These factors are similar to the indicators of
Faktor-faktor yang diobservasi ini serupa objective evidence of impairment under
dengan indikator bukti objektif penurunan SFAS 239 “Financial Instrument:
nilai pada PSAK 239 “Instrumen Keuangan: Recognition and Measurement”, this
Pengakuan dan Pengukuran”, termasuk includes, amongst other factors, assets in
antara lain aset gagal bayar atau mengalami default or experiencing significant financial
kesulitan keuangan yang signifikan atau difficulty, or experiencing forbearance on
mengalami forbearance atas kredit yang impaired credit (mentioned as ‘Stage 3
mengalami penurunan nilai (disebut sebagai asset’). The measurement of ECL across
‘aset Stage 3’). Pengukuran ECL di seluruh all stages is required to reflect an unbiased
tahapan aset diperlukan untuk and probability weighted amount that is
mencerminkan jumlah yang tidak bias dan determined by evaluating a range of
rata-rata probabilitas tertimbang yang reasonably possible outcomes using
ditentukan dengan mengevaluasi reasonable and supportable information
serangkaian kemungkinan yang dapat terjadi about past events, current conditions and
menggunakan informasi yang wajar dan forecasts of future economic conditions.
dapat didukung dengan peristiwa di masa
lampau, kondisi saat ini dan proyeksi terkait
dengan kondisi ekonomis di masa depan.
Aset keuangan yang mengalami penurunan Financial assets that are credit impaired (or
nilai (atau gagal bayar) merupakan aset in default) represent those that are at least
yang setidaknya telah memiliki tunggakan 90 days past due in respect of principal
lebih dari 90 hari atas pokok dan/atau bunga. and/or interest. Financial assets are also
Aset keuangan juga dianggap mengalami considered to be credit impaired where the
penurunan nilai kredit dimana debitur debtors are unlikely to pay on the
kemungkinan besar tidak akan membayar occurrence of one or more observable
dengan terjadinya satu atau lebih kejadian events that have a detrimental impact on
yang teramati yang memiliki dampak the estimated future cash flows of the
menurunkan jumlah estimasi arus kas masa financial asset.
depan dari aset keuangan tersebut.
Untuk aset yang diukur pada biaya For assets measured at amortised cost, the
perolehan diamortisasi, saldo di neraca balance sheet amount reflects the gross
mencerminkan aset bruto dikurangi ECL. asset less the ECL.
Halaman - 5/18 - Page
Page 502
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
d. Instrumen keuangan (lanjutan) d. Financial instruments (continued)
Aset keuangan (lanjutan) Financial assets (continued)
(iv) Penurunan nilai dari aset keuangan (iv) Impairment of financial assets (continued)
(lanjutan)
Eksposur yang mengalami penurunan Credit impaired or default exposures
nilai kredit atau gagal bayar (Stage 3) (Stage 3) (continued)
(lanjutan)
Ketika pembiayaan konsumen tidak tertagih, When a consumer financing is uncollectible,
kredit tersebut dihapus buku dengan it is written-off against the related allowance
menjurnal balik penyisihan kerugian for loan impairment. Such loans are written-
penurunan nilai. Kredit tersebut dapat off after all the necessary procedures have
dihapus buku setelah semua prosedur yang been completed and the amount of the loss
diperlukan telah dilakukan dan jumlah has been determined. Impairment charges
kerugian telah ditentukan. Beban penurunan relating to financial assets category as
nilai yang terkait dengan aset keuangan amortised cost are classified in “Allowance
dengan kategori biaya perolehan for impairment losses”.
diamortisasi diklasifikasikan ke dalam
“Penyisihan kerugian penurunan nilai”.
Jika pada tahun berikutnya, jumlah kerugian If in a subsequent year, the amount of the
penurunan nilai berkurang dan pengurangan impairment loss decreases and the
tersebut dapat dikaitkan secara obyektif decrease can be related objectively to an
pada peristiwa yang terjadi setelah event occurring after the impairment was
penurunan nilai diakui (seperti meningkatnya recognised (such as an improvement in the
peringkat kredit debitur), maka kerugian debtor’s credit rating), the previously
penurunan nilai yang sebelumnya diakui recognised impairment loss is reversed by
harus dipulihkan, dengan menyesuaikan adjusting the allowance account. The
akun penyisihan. Jumlah pembalikan aset amount of the reversal is recognised in the
keuangan diakui pada laporan laba rugi dan statements of profit or loss and other
penghasilan komprehensif lainnya. comprehensive income.
Penerimaan kemudian atas pembiayaan Subsequent recoveries of consumer
konsumen yang telah dihapusbukukan financing written-off are credited to the
dikreditkan dengan menyesuaikan akun allowance for impairment losses account.
penyisihan kerugian penurunan nilai.
Liabilitas keuangan Financial liabilities
Perseroan mengklasifikasikan liabilitas The Company classifies its financial liabilities in
keuangannya dalam kategori: (a) liabilitas categories: (a) financial liabilities measured at
keuangan yang diukur dengan biaya perolehan amortised cost and; (b) financial liabilities at fair
diamortisasi dan; (b) liabilitas keuangan yang value through profit or loss. The Company have
diukur pada nilai wajar melalui laba rugi. hedging instruments in cash flow hedges (refer
Perseroan memiliki instrumen lindung nilai atas to Note 2r).
arus kas (lihat Catatan 2r).
Liabilitas keuangan yang diukur dengan biaya Financial liabilities measured at amortised cost
perolehan diamortisasi
Pada saat pengakuan awal, liabilitas keuangan Financial liabilities measured at amortised cost
yang diukur dengan biaya perolehan yang are initially recognised at fair value plus
diamortisasi diukur pada nilai wajar ditambah transaction cost (if any) that are directly
biaya transaksi (jika ada) yang dapat attributable to the financial liabilities and
diatribusikan secara langsung dengan liabilitas subsequently measured at amortised cost using
keuangan tersebut dan selanjutnya diukur pada effective interest rate. Effective interest rate
biaya perolehan diamortisasi dengan amortization is recognised in the statements of
menggunakan metode suku bunga efektif. profit or loss and other comprehensive income
Amortisasi suku bunga efektif diakui di dalam as “Interest and financing charges”.
laporan laba rugi dan penghasilan komprehensif
lainnya sebagai “Beban bunga dan keuangan”.
Halaman - 5/19 - Page
Page 503
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
d. Instrumen keuangan (lanjutan) d. Financial instruments (continued)
Liabilitas keuangan (lanjutan) Financial liabilities (continued)
Liabilitas keuangan yang diukur pada nilai wajar Financial liabilities measured at fair value
melalui laba rugi through profit or loss
Liabilitas keuangan diklasifikasikan sebagai nilai A financial liability is classified as fair value
wajar melalui laba rugi, jika diperoleh atau dimiliki through profit or loss, if it is acquired or incurred
terutama untuk tujuan dijual atau dibeli kembali principally for the purpose of selling or
dalam waktu dekat atau jika merupakan bagian repurchasing it in the near term or if it is part of a
dari portofolio instrumen keuangan tertentu yang portfolio of identified financial instruments that
dikelola bersama dan untuk yang terdapat bukti are managed together and for which there is
adanya pola aksi ambil untung jangka pendek evidence of a recent actual pattern of short-term
yang terjadi. profit-taking.
Keuntungan dan kerugian yang timbul dari Gains and losses arising from changes in fair
perubahan nilai wajar liabilitas keuangan yang value of financial liabilities classified as fair value
diklasifikasikan sebagai nilai wajar melalui laba through profit or loss are included in the
rugi dimasukkan dalam laporan laba rugi dan statements of profit or loss and other
penghasilan komprehensif lain sebagai comprehensive income as gain/loss from fair
keuntungan/kerugian dari nilai wajar melalui laba value through profit or loss. Interest expense
rugi. Beban bunga dari liabilitas keuangan dicatat from financial liability are recorded as “Other
sebagai ”Penghasilan/(beban) lain-lain”. income/(expense)”.
Penentuan nilai wajar Determination of fair value
Nilai wajar adalah harga yang akan diterima Fair value is the price that would be received to
untuk menjual suatu aset atau harga yang akan sell an asset or paid to transfer a liability in an
dibayar untuk mengalihkan suatu liabilitas dalam orderly transaction between market participants
transaksi teratur (orderly transaction) antara at the measurement date in the principal market
pelaku pasar (market participants) pada tanggal or, in its absence, the most advantageous
pengukuran di pasar utama atau, jika tidak market to which the Company have access at
terdapat pasar utama, di pasar yang paling that date. The fair value of a liability reflects its
menguntungkan dimana Perseroan memiliki non-performance risk.
akses pada tanggal tersebut. Nilai wajar liabilitas
mencerminkan risiko wanprestasinya.
Jika tersedia, Perseroan mengukur nilai wajar When available, the Company measure the fair
instrumen keuangan dengan menggunakan value of a financial instrument using the quoted
harga kuotasian di pasar aktif untuk instrumen price in an active market for that instrument.
tersebut.
Nilai wajar untuk instrumen keuangan yang The fair value of financial instruments traded in
diperdagangkan di pasar aktif ditentukan active markets is determined based on quoted
berdasarkan nilai pasar yang berlaku pada market prices at the statements of financial
tanggal laporan posisi keuangan menggunakan position date from credible sources such quoted
harga yang dipublikasikan secara rutin dan market prices or broker’s quoted price from
berasal dari sumber yang terpercaya, seperti Bloomberg and Reuters - third party.
quoted market price atau broker’s quoted price
dari Bloomberg dan Reuters - pihak ketiga.
Instrumen keuangan dianggap memiliki kuotasi A financial instrument is regarded as quoted in
di pasar aktif, jika harga kuotasi tersedia an active market if quoted prices are readily and
sewaktu-waktu dan dapat diperoleh secara rutin regularly available from an exchange, dealer,
dari bursa, pedagang efek (dealer), perantara broker, industry group, pricing service or
efek (broker), kelompok industri, badan regulatory agency, and those prices represent
pengawas (pricing service or regulatory agency), actual and regularly occurring market
dan harga tersebut mencerminkan transaksi transactions on an arm’s length basis. If the
pasar yang aktual dan rutin dalam suatu above criterias are not met, the market is
transaksi yang wajar. Jika kriteria di atas tidak regarded as being inactive. Indications that a
terpenuhi, maka pasar aktif dinyatakan tidak market is inactive are when there is a wide bid-
tersedia. Indikasi-indikasi dari pasar tidak aktif offer spread or significant increase in the bid-
adalah terdapat selisih yang besar antara harga offer spread or there are few recent transactions.
penawaran dan permintaan atau kenaikan
signifikan dalam selisih harga penawaran dan
permintaan dan hanya terdapat beberapa
transaksi terkini.
Halaman - 5/20 - Page
Page 504
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
d. Instrumen keuangan (lanjutan) d. Financial instruments (continued)
Penentuan nilai wajar (lanjutan) Determination of fair value (continued)
Untuk instrumen keuangan yang tidak For financial instruments with no quoted market
mempunyai harga pasar, estimasi atas nilai price, a reasonable estimate of the fair value is
wajar efek-efek ditetapkan dengan mengacu determined by reference to the current market
pada nilai wajar instrumen lain yang value of another instrument which substantially
substansinya sama atau dihitung berdasarkan have the same characteristic or calculated based
arus kas yang didiskonto dengan tingkat suku on the expected cash flows discounted by the
bunga pasar yang relevan. relevant market rates.
Bukti terbaik dari nilai wajar pada saat The best evidence of fair value at initial
pengakuan awal adalah harga transaksinya recognition is the transaction price (that is, the
(yaitu, nilai wajar pembayaran yang diserahkan fair value of the consideration given or received),
atau diterima), kecuali nilai wajar dari instrumen unless the fair value of that instrument is
tersebut dapat dibuktikan dengan perbandingan evidenced by comparison with other observable
transaksi untuk instrumen yang sama di pasar current market transactions in the same
terkini yang dapat diobservasi (yaitu yang tanpa instrument (that is, without modification or re-
modifikasi atau re-packaging) atau berdasarkan packaging) or based on a valuation technique
teknik penilaian dimana variabelnya hanya data whose variables include only data from
dari pasar yang dapat diobservasi. observable markets.
Untuk instrumen keuangan yang diukur For financial instruments that measured at fair
menggunakan nilai wajar, Perseroan value, the Company use the fair value hierarchy
menggunakan hierarki nilai wajar yang which reflect the significance of input used in the
mencerminkan signifikansi input yang digunakan measurement (level 1, 2 and 3) as explained in
dalam melakukan pengukuran (tingkat 1, 2, dan Note 30 (v).
3) seperti dijelaskan pada Catatan 30 (v).
Penghentian pengakuan Derecognition
Penghentian pengakuan aset keuangan Financial assets are derecognised when the
dilakukan ketika hak kontraktual atas arus kas ▪ contractual rights to receive the cash flows from
yang berasal dari aset keuangan tersebut these assets have ceased to exist or the assets
berakhir, atau ketika aset keuangan tersebut have been transferred and substantially all the
telah ditransfer dan secara substansial seluruh risks and rewards of ownership of the assets are
risiko dan manfaat atas kepemilikan aset also transferred (if substantially all risks and
tersebut telah ditransfer (jika secara substansial rewards have not been transferred, the
seluruh risiko dan manfaat tidak ditransfer, maka Company test control to ensure that continuing
Perseroan melakukan evaluasi untuk involvement on the basis of any retained powers
memastikan keterlibatan berkelanjutan atas of control does not prevent derecognition).
kendali yang masih dimiliki tidak mencegah Financial liabilities are derecognised when they
penghentian pengakuan). Liabilitas keuangan have been redeemed or otherwise extinguished.
dihentikan pengakuannya ketika liabilitas telah
dilepaskan atau dibatalkan atau kedaluwarsa.
Penghentian pengakuan piutang pembiayaan Consumer financing receivables are
konsumen yang mengalami penurunan nilai, ▪ derecognised when the receivables have been
akan dilakukan ketika piutang tersebut telah written-off or when they are overdue more than
dihapusbukukan atau menunggak lebih dari 150 150 days or determined to be not collectible.
hari atau pada saat piutang tersebut diputuskan When collateral assets have been repossessed,
tidak dapat tertagih. Ketika jaminan kendaraan consumer financing receivables are classified
ditarik, piutang pembiayaan konsumen into consumer financing receivables with special
diklasifikasikan ke dalam piutang pembiayaan mention.
dalam perhatian khusus.
Halaman - 5/21 - Page
Page 505
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
d. Instrumen keuangan (lanjutan) d. Financial instruments (continued)
Saling hapus ▪ Offsetting
Aset keuangan dan liabilitas keuangan Financial assets and liabilities are offset and the
disalinghapuskan dan jumlah netonya dilaporkan net amount is reported in the statements of
pada laporan posisi keuangan ketika terdapat financial position when there is a legally
hak yang berkekuatan hukum untuk melakukan enforceable right to offset the recognised
saling hapus atas jumlah yang telah diakui amounts and there is an intention to settle on a
tersebut dan adanya niat untuk menyelesaikan net basis, or realise the asset and settle the
secara neto, atau untuk merealisasikan aset dan liability simultaneously.
menyelesaikan liabilitas secara bersamaan.
Hak saling hapus tidak kontinjen atas peristiwa di The legally enforceable right must not be
masa depan dan dapat dipaksakan secara contingent on future events and must be
hukum dalam situasi bisnis yang normal dan enforceable in the normal course of business
dalam peristiwa gagal bayar, atau peristiwa and in the event of default, insolvency or
kepailitan atau kebangkrutan Perseroan atau bankruptcy of the Company or counterparty.
pihak lawan.
Reklasifikasi aset keuangan ▪ Reclassification of financial assets
Perseroan diperkenankan untuk melakukan The Company is permitted to reclassify its
reklasifikasi atas aset keuangan yang dimiliki jika financial assets if the Company change its
Perseroan mengubah model bisnis untuk business model for managing financial assets
pengelolaan aset keuangan sedangkan while reclassification for financial liabilities is not
reklasifikasi untuk liabilitas keuangan tidak permitted.
diperkenankan.
Perseroan dapat mereklasifikasi seluruh aset s The Company can reclassify all of its financial
keuangan yang terpengaruh jika dan hanya jika, e assets when and only, its business model for
model bisnis untuk pengelolaan aset keuangan l managing those financial assets changes.
berubah. u
Yang bukan merupakan perubahan model bisnis The followings are not a change in business
adalah: model:
- perubahan intensi berkaitan dengan aset - changes in intention relating to certain
keuangan tertentu (bahkan dalam situasi financial assets (even in situations significant
perubahan signifikan dalam kondisi pasar); changes in market conditions);
- hilangnya sementara pasar tertentu untuk - temporary loss of certain markets for financial
aset keuangan; dan assets; and
- pengalihan aset keuangan antara bagian - transfer of financial assets between parts of
dari Perseroan dengan model bisnis the Company with different business models.
berbeda.
Perseroan menerapkan reklasifikasi secara The Company applies a prospective
prospektif dari tanggal reklasifikasi. Perseroan reclassification of the date of the reclassification.
tidak menyajikan kembali keuntungan, kerugian The Company does not restate profits, losses
(termasuk keuntungan atau kerugian penurunan (including impairment of profit or loss), or interest
nilai), atau bunga yang diakui sebelumnya. recognised earlier.
Halaman - 5/22 - Page
Page 506
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
d. Instrumen keuangan (lanjutan) d. Financial instruments (continued)
Klasifikasi instrumen keuangan ▪ Classification on financial instruments
▪
Perseroan mengklasifikasikan instrumen ▪ The Company classify the financial instruments
keuangan ke dalam klasifikasi tertentu yang into classes that reflects the nature of information
mencerminkan sifat dari informasi dan and take into account the characteristic of those
mempertimbangkan karakteristik dari instrumen financial instruments. The classification can be
keuangan tersebut. Klasifikasi ini dapat dilihat seen in the table below:
pada tabel berikut:
Kategori yang didefinisikan oleh PSAK 109/
Golongan/Classes Sub-golongan/Sub-classes
Category as defined by SFAS 109
Aset keuangan/Financial assets
Kas dan setara kas/Cash and cash
Kas di bank/Cash in banks
equivalents
Piutang pembiayaan konsumen/Consumer financing receivables
Aset keuangan yang diukur pada biaya perolehan Klaim asuransi, penyelesaian
diamortisasi/Financial assets measured at amortised cost pembayaran konsumen melalui
payment channel dan pinjaman
Piutang lain-lain/Other receivables karyawan/Insurance claims,
settlement of debtors’ payment
through payment channel and
employee loans.
Lindung nilai atas arus Aset derivatif - lindung nilai atas arus
Aset keuangan yang diukur pada nilai wajar melalui laba rugi/
kas/Hedging instruments in cash kas/Derivative assets - Hedging
Financial assets measured at fair value through profit or loss
flow hedges instruments in cash flow hedges
Liabilitas keuangan/Financial liabilities
Utang penyalur kendaraan/Dealer payables
Utang lain-lain/Other payables
Liabilitas keuangan yang diukur dengan biaya perolehan Utang premi asuransi/Insurance premium payables
diamortisasi/Financial liabilities at amortised cost Akrual/Accruals
Pinjaman/Borrowings
Surat berharga yang diterbitkan/Securities issued
Liabilitas derivatif - lindung nilai atas
Liabilitas keuangan yang diukur pada nilai wajar melalui laba Lindung nilai atas arus
arus kas/Derivative liabilities -
rugi/Financial liabilities measured at fair value through profit kas/Hedging instruments in cash
Hedging instruments in cash flow
or loss flow hedges
hedges
e. Kas dan setara kas e. Cash and cash equivalents
Kas dan setara kas mencakup kas dan kas di Cash and cash equivalents include cash on
bank yang tidak dibatasi penggunaannya dan hand and cash in banks which are not restricted
tidak digunakan sebagai jaminan atas pinjaman. and pledged as collateral for any borrowing.
f. Piutang pembiayaan konsumen f. Consumer financing receivables
Piutang pembiayaan konsumen merupakan Consumer financing receivables are stated at
jumlah piutang bersih setelah dikurangi dengan their outstanding balance less the portion of joint
bagian pembiayaan bersama dimana risiko financing where the credit risk is assumed by
kredit ditanggung pemberi pembiayaan bersama joint financing providers in accordance with the
sesuai dengan porsinya (without recourse), financing portion (without recourse), unearned
penghasilan pembiayaan konsumen yang belum consumer financing income and the allowance
diakui dan penyisihan kerugian penurunan nilai. for impairment losses.
Halaman - 5/23 - Page
Page 507
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
f. Piutang pembiayaan konsumen (lanjutan) f. Consumer financing receivables (continued)
Penghasilan pembiayaan konsumen yang belum Unearned consumer financing income is the
diakui merupakan selisih antara jumlah difference between total installments to be
keseluruhan pembayaran angsuran yang akan received from customers and total financing
diterima dari konsumen dengan jumlah pokok added or deducted with transaction costs which
pembiayaan ditambah atau dikurangi biaya will be recognised as consumer financing income
transaksi, yang akan diakui sebagai penghasilan over the term of the contract using effective
pembiayaan konsumen selama jangka waktu interest rate method.
kontrak, menggunakan metode suku bunga
efektif.
Penghasilan yang diterima oleh Perseroan Income received by the Company related to the
sehubungan dengan perolehan aset keuangan acquisition of financial asset and its related
dan beban usaha yang terkait diamortisasi operating expenses are effectively amortised
menggunakan metode suku bunga efektif. using the effective interest rate method.
Pembiayaan bersama Joint financing
Piutang pembiayaan konsumen yang dibiayai Joint financing receivables where the Company
bersama pihak-pihak lain dimana masing- and joint financing providers bear credit risk in
masing pihak menanggung risiko kredit sesuai accordance with their portion (without recourse)
dengan porsinya (without recourse) disajikan di are presented on a net basis in the statements of
laporan posisi keuangan secara bersih. financial position. Consumer financing income
Penghasilan pembiayaan konsumen dan beban and interest expenses related to joint financing
bunga yang terkait dengan pembiayaan without recourse are also presented on a net
bersama without recourse disajikan secara basis in the statements of profit or loss and other
bersih di laporan laba rugi dan penghasilan comprehensive income.
komprehensif lainnya.
Dalam pembiayaan bersama without recourse, For joint financing without recourse, the
Perseroan berhak menentukan tingkat bunga Company has the right to set higher interest
yang lebih tinggi kepada konsumen dari tingkat rates to customers than those as stated in the
bunga yang ditetapkan dalam perjanjian dengan joint financing agreements with joint financing
pemberi pembiayaan bersama. Selisihnya, providers. The difference is recognised as part of
diakui sebagai pendapatan pembiayaan unearned consumer financing income and
konsumen yang belum diakui dan diakui sebagai recognised as income over the term of the
pendapatan sesuai dengan jangka waktu contract using effective interest method.
kontrak dengan menggunakan metode suku
bunga efektif.
g. Penyisihan kerugian penurunan nilai g. Allowance for impairment losses
Lihat Catatan 2d untuk kebijakan akuntansi atas Refer to Note 2d for the accounting policy of
penurunan nilai dari aset keuangan. impairment of financial assets.
h. Penyisihan kerugian aset produktif h. Allowance for impairment losses on earning
assets
Aset produktif terdiri dari giro pada bank syariah, Earning assets consist of current accounts with
piutang ijarah dan aset yang diperoleh untuk sharia banks, ijarah receivables and asset
ijarah. acquired for ijarah.
Halaman - 5/24 - Page
Page 508
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
h. Penyisihan kerugian aset produktif (lanjutan) h. Allowance for impairment losses on earning
assets (continued)
Penyisihan kerugian aset produktif dan aset non- Allowance for impairment losses on earning
produktif Pembiayaan Syariah Perseroan dan assets and non-earning assets for Business
Unit Usaha Pembiayaan Syariah yang Operation of Sharia Financing Company and
melaksanakan kegiatan berdasarkan prinsip Sharia Financing Business Unit conducting
syariah diatur dalam POJK business based on sharia principles are
No. 10/POJK.05/2019 tertanggal 26 Februari stipulated in the POJK No. 10/POJK.05/2019
2019. dated 26 February 2019.
Pedoman pembentukan penyisihan kerugian The guidelines for establishment of allowance for
aset produktif berdasarkan POJK tersebut impairment losses on earning assets based on
adalah sebagai berikut: POJK are as follows:
a) Cadangan umum, sekurang-kurangnya a) General reserve shall be no less than 1% of
sebesar 1% dari aset produktif yang total earning assets classified as current.
digolongkan lancar.
b) Cadangan khusus, sekurang-kurangnya b) Special reserve shall be at least:
sebesar:
1) 5% dari aset produktif yang 1) 5% of earning assets classified as
digolongkan Dalam Perhatian Khusus Special Mention after deducted by
setelah dikurangi agunan. collateral value.
2) 15% dari aset produktif yang 2) 15% of earning assets classified as
digolongkan Kurang Lancar setelah Substandard after deducted by
dikurangi agunan. collateral value.
3) 50% dari aset produktif yang 3) 50% of earning assets classified as
digolongkan Diragukan setelah Doubtful after deducted by collateral
dikurangi agunan. value.
4) 100% dari aset produktif yang 4) 100% of earning assets classified as
digolongkan Macet setelah dikurangi Loss after deducted by collateral value.
agunan.
Apabila manajemen berpendapat bahwa suatu If management believes that certain earning
aset produktif sudah tidak dapat ditagih kembali, assets are not recoverable, then those assets
maka aset tersebut harus dihapusbukukan should be written-off by deducting the balance of
dengan cara saldo aset produktif dikurangkan earning assets from their respective allowances.
dari penyisihan kerugian. Penerimaan kembali Recoveries of earning assets that have been
aset produktif yang telah dihapusbukukan dicatat written-off are recorded as additional allowance
sebagai penambahan penyisihan kerugian tahun for impairment losses in the current year.
berjalan.
i. Pembiayaan syariah i. Sharia financing
Piutang pembiayaan syariah timbul dari Sharia financing arise from sharia agreement
perjanjian kerjasama secara syariah based on murabahah, ijarah and musyarakah
berdasarkan akad pembiayaan murabahah, financing contract.
ijarah, dan musyarakah.
Halaman - 5/25 - Page
Page 509
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
i. Pembiayaan syariah (lanjutan) i. Sharia financing (continued)
Piutang Murabahah Murabahah receivables
Piutang Murabahah merupakan jumlah piutang Murabahah receivables are stated net of joint
setelah dikurangi dengan bagian pembiayaan financing receivables where joint financing
bersama dimana risiko kredit ditanggung oleh provides bear credit risk in accordance with its
pemberi pembiayaan bersama sesuai dengan portion (without recourse), deferred margin
porsinya (without recourse), penghasilan marjin income and the allowance for impairment losses.
ditangguhkan dan penyisihan kerugian
penurunan nilai.
Piutang Murabahah yang dibiayai bersama Murabahah receivables where the Company and
pihak lain, dimana masing-masing pihak joint financing providers bear credit risk in
menanggung risiko kredit sesuai dengan accordance with their portion (without recourse)
porsinya (without recourse) disajikan di laporan are presented on a net basis in the statements of
posisi keuangan secara bersih. Pendapatan financial position. Murabahah margin income
margin dan beban marjin Murabahah yang and margin expenses related to Murabahah joint
terkait dengan pembiayaan bersama Murabahah financing without recourse are also presented in
without recourse disajikan secara bersih di a net basis in the statements of profit or loss and
laporan laba rugi dan penghasilan komprehensif other comprehensive income.
lainnya.
Dalam pembiayaan bersama without recourse, For joint financing without recourse, the
Perseroan berhak menentukan tingkat marjin Company has the right to set higher margin rates
yang lebih tinggi kepada konsumen dari tingkat to customers than those stated in the joint
marjin yang ditetapkan dalam perjanjian dengan financing agreements with joint financing
pemberi pembiayaan bersama. Selisihnya, providers. The difference is recognised as part of
diakui sebagai pendapatan marjin Murabahah unearned Murabahah financing income and
yang belum diakui dan diakui sebagai recognised as Murabahah margin income over
pendapatan marjin sesuai dengan jangka waktu the term of the contract using effective rate of
kontrak dengan menggunakan metode tingkat return.
pengembalian efektif.
Penghasilan marjin Murabahah yang belum Murabahah margin unearned income is the
diakui merupakan selisih antara jumlah difference between total installments to be
keseluruhan pembayaran angsuran yang akan received from customers and the total financing
diterima dari konsumen dengan jumlah pokok which is recognised as income over the term of
pembiayaan yang akan diakui sebagai the contract using annuity method.
penghasilan sesuai dengan jangka waktu
kontrak dengan menggunakan metode anuitas.
Piutang Murabahah diklasifikasikan sebagai aset Murabahah receivables are classified as financial
keuangan yang diukur pada biaya perolehan assets measured at amortised cost. Refer to
diamortisasi. Lihat Catatan 2d untuk perlakuan Note 2d for the accounting policy of financial
akuntansi aset keuangan yang diukur pada assets measured at amortised cost.
biaya perolehan diamortisasi.
Piutang ijarah Ijarah receivables
Piutang ijarah adalah tagihan yang timbul dari Ijarah receivables represent claims arising from
pembiayaan berdasarkan akad ijarah. financing based on Ijarah contract
Halaman - 5/26 - Page
Page 510
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
i. Pembiayaan syariah (lanjutan) i. Sharia financing (continued)
Piutang ijarah (lanjutan) Ijarah receivables (continued)
Akad ijarah adalah akad penyediaan dana Ijarah contract is a contract on provision of fund
dalam rangka memindahkan hak-guna atau in relation to transferring of right to use or benefit
manfaat dari suatu barang atau jasa of the good or service based on the rental
berdasarkan transaksi sewa, tanpa diikuti transaction without transferring the ownership of
dengan pemindahan kepemilikan barang the goods to the lessee.
tersebut kepada penyewa.
Piutang ijarah terdiri dari piutang ijarah multijasa Ijarah receivables consist of multi-services ijarah
dan aset yang diperoleh untuk ijarah yang telah receivables and overdue assets acquired for
jatuh tempo. Piutang ijarah multijasa adalah ijarah. Multi-services ijarah receivables are the
porsi pokok atas pendapatan sewa yang belum principal portion of unpaid rent income at
dibayar sampai dengan jatuh tempo, sedangkan maturity, meanwhile overdue assets acquired for
aset yang diperoleh untuk ijarah yang telah jatuh ijarah are the portion of rent income that is
tempo adalah pendapatan sewa yang telah jatuh already due and not yet been paid by customer.
tempo dan belum dibayar. Cadangan kerugian Allowance for impairment losses accounts on
penurunan nilai atas piutang ijarah disajikan ijarah receivables are presented as a contra
sebagai pos lawan piutang ijarah. Perseroan account of ijarah receivables. The Company
mencatat ujrah ijarah atas aset yang akan records ujrah receivables of ijarah of assets and
diterima dan ijarah multijasa yang akan diterima multiservices ijarah as other assets.
sebagai aset lainnya.
Aset yang diperoleh untuk ijarah Assets acquired for ijarah
Aset yang diperoleh untuk ijarah merupakan The assets acquired for ijarah represent a lease
sewa menyewa aset untuk mempertukarkan of assets to exchange benefits and ujrah
manfaat dan ujrah tanpa perpindahan (compensation) without transferring ownership of
kepemilikan aset dengan atau tanpa wa’d untuk the assets, with or without a promise (wa’d) to
memindahkan kepemilikan dari pemilik (mu’jir) transfer ownership from the owner (mu’jir) to the
kepada penyewa (musta’jir) pada saat tertentu. lessee (musta’jir) at a specific time.
Ijarah muntahiyah bittamlik adalah sewa Ijarah muntahiyah bittamlik is a lease transaction
menyewa antara pemilik objek sewa dan between the lessor and lessee to obtain fee from
penyewa untuk mendapatkan imbalan atas objek the object leased with the option of transferring
sewa yang disewakan dengan opsi perpindahan the title through purchase or grant after the akad
hak milik objek sewa baik dengan jual beli atau ijarah has been completed or ended.
pemberian (hibah) setelah selesai atau
diakhirinya akad ijarah.
Aset yang diperoleh untuk ijarah merupakan aset Assets acquired for ijarah represent object of
yang menjadi objek transaksi sewa atas aset leased assets and are recorded in the statement
dan dicatat di laporan posisi keuangan sebesar of financial position at the acquisition cost, net of
harga perolehan dikurangi akumulasi accumulated depreciation.
penyusutan.
Objek sewa dalam transaksi ijarah atas aset Leased object in ijarah of assets transaction is
disusutkan sesuai kebijakan penyusutan aset depreciated based on the depreciation policy for
sejenis, sedangkan objek sewa dalam ijarah similar assets, while leased object in ijarah
muntahiyah bittamlik disusutkan sesuai masa muntahiyah bittamlik transaction is depreciated
sewa. based on leased term.
Halaman - 5/27 - Page
Page 511
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
i. Pembiayaan syariah (lanjutan) i. Sharia financing (continued)
Aset yang diperoleh untuk ijarah (lanjutan) Assets acquired for ijarah (continued)
Perpindahan hak milik objek sewa kepada The transfer of ownership right on the leased
penyewa dalam ijarah muntahiyah bittamlik object to the lessee in ijarah muntahiyah bittamlik
dapat dilakukan dengan cara: can be conducted through:
(i) hibah; atau (i) a grant; or
(ii) penjualan. (ii) sales.
Nilai tercatat aset segera diturunkan sebesar The carrying value of asset is immediately
jumlah yang dapat dipulihkan jika nilai tercatat impaired to its recoverable amount if the asset's
aset lebih besar dari estimasi jumlah yang dapat carrying amount is greater than the estimated
dipulihkan. recoverable amount.
Ijarah atas jasa (multijasa) adalah ijarah atas Ijarah of services (multi-service) is ijarah for the
manfaat dari jasa. Ijarah multijasa secara tidak benefits of services. Indirect multi-service ijarah is
langsung yaitu ijarah atas jasa yang mana an ijarah for services where another entity
entitas lain yang memberikan jasa kepada provides services to the lessee. Indirect multi-
penyewa. Ijarah multijasa tidak langsung tidak service ijarah does not recognise assets acquired
mengakui aset yang diperoleh untuk ijarah. for ijarah. The Company recognise the unpaid
Perseroan mengakui saldo pokok ijarah principal balance of the multi-service ijarah as
multijasa yang belum dibayar sebagai piutang multi-service ijarah receivable.
ijarah multijasa.
Piutang Musyarakah Musyarakah financing
Musyarakah adalah akad kerja sama antara dua Musyarakah is a partnership contract between
pihak untuk suatu pembiayaan aset, di mana between two parties for asset financing, whereby
masing-masing pihak memberikan porsi dana each party contributes funds with the
dengan ketentuan bahwa pendapatan usaha arrangement that the operating revenue will be
akan dibagi sesuai dengan persentase yang shared based on an agreed percentage, while
disepakati, sedangkan kerugian ditanggung losses are borne proportionally according to the
secara proporsional sesuai dengan kontribusi capital contribution.
modal.
Musyarakah menurun (Musyarakah Decreasing Musyarakah (Musyarakah
mutanaqisah) adalah Musyarakah dengan mutanaqisah) is a Musyarakah arrangement
ketentuan bahwa porsi dana Perseroan akan whereby the Company’s financing portion is
dialihkan secara bertahap kepada konsumen. gradually transferred to the customers.
Dengan demikian, porsi pendanaan Perseroan Accordingly, the Company’s ownership interest
akan menurun dan pada akhir masa akad, decreases over time, and at the end of the
konsumen akan menjadi pemilik penuh atas aset contract term, the customer becomes the full
tersebut. owner of the asset.
Piutang Musyarakah dinyatakan sebesar saldo Musyarakah financing is presented at its
piutang dikurangi dengan penyisihan kerugian outstanding balance less the allowance for
penurunan nilai. Perseroan menetapkan impairment losses. The Company determines the
penyisihan kerugian penurunan nilai atas allowance for impairment losses in accordance
piutang sesuai dengan kualitas piutang yang with the credit quality of receivables assessed
dinilai secara kolektif saldo pembiayaan collectively for the Musyarakah financing
Musyarakah. Perseroan menyajikan piutang balance. The Company presents Musyarakah
Musyarakah sebagai “piutang pembiayaan financing as “consumer financing receivables.
konsumen”.
Halaman - 5/28 - Page
Page 512
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
i. Pembiayaan syariah (lanjutan) i. Sharia financing (continued)
Sumber dan penyaluran dana kebajikan Sources and uses of qardhul hasan funds
Sanksi diberikan kepada nasabah yang mampu Sanctions were charged to debtors who are able
membayar, tetapi menunda pembayaran dengan to pay, but deliberately delay payments.The
sengaja dikenakan sanksi berupa sejumlah uang amount of sanctions are not determined on the
yang besarnya tidak ditentukan atas dasar basis of an agreement and not made when the
kesepakatan dan tidak dibuat saat akad contract is signed. The funds from sanctions will
ditandatangani. Dana yang berasal dari sanksi be used for charity/qardhul hasan funds.
diperuntukkan untuk dana sosial/kebajikan.
j. Beban dibayar dimuka j. Prepayments
Beban dibayar dimuka diamortisasi dan Prepayments are amortised and charged as an
dibebankan selama masa manfaat masing- expense over the period of benefit using the
masing biaya dengan menggunakan metode straight-line method.
garis lurus.
Ketika jaminan kendaraan ditarik karena When collateral assets are repossessed
konsumen tidak dapat memenuhi kewajibannya, because customers cannot fulfill their
piutang pembiayaan konsumen obligations, consumer financing receivables are
direklasifikasikan menjadi piutang pembiayaan reclassified as consumer financing receivables
dalam perhatian khusus. Piutang pembiayaan with special mention. Consumer financing
dalam perhatian khusus dinyatakan sebesar nilai receivables with special mention are stated at
tercatat piutang pembiayaan konsumen terkait carrying value of related consumer financing
dikurangi penyisihan kerugian penurunan nilai. receivables’ deducted with allowance for
impairment losses.
k. Piutang pembiayaan dalam perhatian khusus k. Consumer financing receivables with special
mention
Konsumen memberi kuasa kepada Perseroan In case of default, customers give the right to the
untuk menjual kendaraan ataupun melakukan Company to sell the vehicles or take any other
tindakan lainnya dalam upaya penyelesaian actions to settle the outstanding receivables.
piutang bila terjadi wanprestasi terhadap Differences between the proceeds from
perjanjian pembiayaan. Selisih lebih antara hasil settlement of consumer financing receivables
penyelesaian piutang bersih konsumen with special mention and the outstanding
merupakan hak dari konsumen. Sedangkan receivables if positive are refunded to customers.
selisih kurang akan dibebankan sebagai If negative, they are charged to write off other
penghapusan piutang lain-lain. receivables.
l. Aset tetap l. Fixed assets
Aset tetap, kecuali tanah, diakui sebesar harga Fixed assets, except land, are stated at cost less
perolehan setelah dikurangi akumulasi accumulated depreciation in accordance with
penyusutan sesuai dengan PSAK 216 “Aset SFAS 216 “Fixed Assets”.
Tetap”.
Harga perolehan mencakup pengeluaran yang Acquisition cost includes expenditure that is
terkait secara langsung dengan perolehan aset directly attributable to the acquisition of the fixed
tetap. assets.
Biaya legal awal untuk mendapatkan hak legal Initial legal costs incurred to obtain legal rights
diakui sebagai bagian biaya akuisisi tanah, dan are recognised as part of the acquisition cost of
biaya-biaya tersebut tidak didepresiasikan. the land, and these costs are not depreciated.
Halaman - 5/29 - Page
Page 513
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
l. Aset tetap (lanjutan) l. Fixed assets (continued)
Tanah tidak disusutkan. Land is not depreciated.
Penyusutan aset tetap dihitung dengan Depreciation on fixed assets is calculated on the
menggunakan metode garis lurus sepanjang straight-line method over their estimated useful
estimasi masa manfaat, sampai dengan nilai lives, to their residual values, as follows:
residunya, sebagai berikut:
Tahun/Years Tarif/Rates
Bangunan 20 5% Buildings
Prasarana bangunan 3 33% Building improvements
Kendaraan 4 25% Vehicles
Peralatan kantor 3-4 25% - 33% Office equipment
Perabot kantor 3 33% Furniture and fixtures
Biaya pemeliharaan dan perbaikan diakui Maintenance and repairs are charged as an
sebagai beban pada saat terjadinya. expense as incurred. Expenditure which extends
Pengeluaran yang memperpanjang masa the future life of assets or provides further
manfaat aset atau yang memberikan tambahan economic benefits is capitalised to the related
manfaat ekonomis dikapitalisasi pada aset yang assets and depreciated.
bersangkutan dan disusutkan.
Perseroan menganalisa fakta dan keadaan The Company analyses the facts and
untuk masing-masing jenis hak atas tanah dalam circumstances for each type of land rights in
menentukan akuntansi untuk masing-masing determining the accounting for each of these
hak atas tanah tersebut sehingga dapat land rights so that it can accurately represent an
merepresentasikan dengan tepat suatu kejadian underlying economic event or transaction. If the
atau transaksi ekonomi yang mendasarinya. Jika land rights do not transfer control of the
hak atas tanah tersebut tidak mengalihkan underlying assets to the Company, but gives the
pengendalian atas aset pendasar kepada rights to use the underlying assets, the Company
Perseroan, melainkan mengalihkan hak untuk applies the accounting treatment of these
menggunakan aset pendasar, Perseroan transactions as leases under SFAS 116 “Lease”,
menerapkan perlakuan akuntansi atas transaksi except if land rights substantially similar to land
tersebut sebagai sewa berdasarkan PSAK 116 purchases, the Company applies SFAS 216
“Sewa”, kecuali jika hak atas tanah secara “Fixed Assets”.
substansi menyerupai pembelian tanah, maka
Perseroan menerapkan PSAK 216 “Aset Tetap”.
Apabila nilai tercatat aset tetap lebih besar dari When the carrying amount of a fixed assets is
nilai yang dapat diperoleh kembali, nilai tercatat greater than its estimated recoverable amount, it
aset tersebut diturunkan menjadi sebesar nilai is written down immediately to its recoverable
yang dapat diperoleh kembali, yang ditentukan amount, which is determined based on the
berdasarkan nilai tertinggi antara nilai wajar higher of fair value less cost to sell and value in
dikurangi biaya untuk menjual dan nilai pakai. use.
Jumlah tercatat aset tetap dihentikan Fixed assets are derecognised upon disposal or
pengakuannya pada saat dilepaskan atau saat when no future economic benefits are expected
tidak ada manfaat ekonomis masa depan yang from their use or disposal. Any gain or loss
diharapkan dari penggunaan atau arising from derecognition of the asset
pelepasannya. Laba atau rugi yang timbul dari (calculated as the difference between the net
penghentian pengakuan aset tetap (dihitung disposal proceeds and the carrying amount of
sebagai perbedaan antara jumlah neto hasil the asset) is included in statements of profit or
pelepasan dan jumlah tercatat dari aset tetap) loss and other comprehensive income in the
dimasukkan dalam laporan laba rugi dan year the asset is derecognised.
penghasilan komprehensif lainnya pada periode
berjalan aset tetap tersebut dihentikan
pengakuannya.
Halaman - 5/30 - Page
Page 514
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
l. Aset tetap (lanjutan) l. Fixed assets (continued)
Sesuai dengan PSAK 216, Perseroan memilih Under SFAS 216, the Company have chosen
untuk menggunakan metode biaya. the cost method.
Metode amortisasi, estimasi masa manfaat dan Amortisation method, useful lives and residual
nilai residual ditelaah pada setiap akhir periode values are reviewed at each financial period end
atau tahun pelaporan dan disesuaikan jika or year end and adjusted if appropriate.
dianggap tepat.
m. Liabilitas imbalan kerja m. Employee benefit obligations
Imbalan kerja jangka pendek Short-term employee benefits
Imbalan kerja jangka pendek diakui pada saat Short-term employee benefits are recognised
terutang kepada karyawan. when they accrue to the employees.
Imbalan pensiun dan imbalan pascakerja Pension benefits and other post-employment
lainnya benefits
Perseroan memiliki program pensiun imbalan The Company have defined benefit and defined
pasti dan iuran pasti. contribution pension plans.
Program pensiun imbalan pasti adalah program A defined benefit pension plan is a pension plan
pensiun yang menetapkan jumlah imbalan that defines an amount of pension that will be
pensiun yang akan diterima oleh karyawan pada received by the employee on becoming entitled
saat pensiun, yang biasanya tergantung pada to a pension, which usually depends on one or
satu faktor atau lebih, seperti umur, masa kerja more factors such as age, years of service and
dan jumlah kompensasi (Dana Pensiun Astra 1). compensation (Astra Pension Fund 1).
Program pensiun iuran pasti adalah program A defined contribution plan is a pension plan
pensiun dimana Perseroan akan membayar under which the Company pay fixed
iuran tetap kepada sebuah entitas yang terpisah contributions into a separate entity (pension
(dana pensiun) (Dana Pensiun Astra 2). fund) (Astra Pension Fund 2).
Perseroan diharuskan menyediakan imbalan The Company is required to provide a minimum
pensiun minimum yang diatur dalam UU Cipta pension benefit as stipulated in the Job Creation
Kerja No. 6/2023, PP 35/2021 dan peraturan Act No. 6/2023, PP 35/2021 and Company
perusahaan tentang imbalan pascakerja (“IPK”), Regulations regarding Post-Employment
yang merupakan liabilitas imbalan pasti. Benefits (“IPK”), which represents an underlying
defined benefit obligation.
Liabilitas imbalan pensiun merupakan nilai kini The pension benefit obligation is the present
liabilitas imbalan pasti pada akhir periode value of the defined benefit obligation at end of
pelaporan dikurangi dengan nilai wajar aset the reporting period less the fair value of plan
program. Liabilitas imbalan pasti dihitung setiap assets. The defined benefit obligation is
tahun oleh aktuaris independen dengan calculated annually by an independent actuary
menggunakan metode projected unit credit. using the projected unit credit method.
Nilai kini liabilitas imbalan pasti ditentukan The present value of the defined benefit
dengan mendiskontokan estimasi arus kas di obligation is determined by discounting the
masa depan dengan menggunakan tingkat estimated future cash outflows using the yield at
bunga obligasi pemerintah jangka panjang pada end of the reporting period of long-term
akhir periode pelaporan dalam mata uang government bonds denominated in Rupiah in
Rupiah sesuai dengan mata uang di mana which the benefits will be paid and that have
imbalan tersebut akan dibayarkan dan yang terms to maturity similar to the related pension
memiliki jangka waktu yang sesuai dengan obligation.
liabilitas imbalan pensiun yang bersangkutan.
Halaman - 5/31 - Page
Page 515
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
m. Liabilitas imbalan kerja (lanjutan) m. Employee benefit obligations (continued)
Imbalan pensiun dan imbalan pascakerja Pension benefits and other post-employment
lainnya (lanjutan) benefits (continued)
Pengukuran kembali yang timbul dari Remeasurements arising from experience
penyesuaian pengalaman dan perubahan dalam adjustments and changes in actuarial
asumsi-asumsi aktuarial langsung diakui assumptions are directly recognised in other
seluruhnya melalui penghasilan komprehensif comprehensive income. Accumulated
lainnya. Akumulasi pengukuran kembali remeasurements are reported in retained
dilaporkan di saldo laba. earnings.
Biaya jasa lalu diakui segera dalam laporan laba Past-service cost are recognised immediately in
rugi dan penghasilan komprehensif lainnya. the statements of profit or loss and other
comprehensive income.
Keuntungan atau kerugian dari kurtailmen atau Gains or losses on the curtailment or settlement
penyelesaian program manfaat pasti diakui di of a defined benefit plan are recognised in profit
laba rugi ketika kurtailmen atau penyelesaian or loss when the curtailment or settlement
tersebut terjadi. occurs.
Perseroan memberikan imbalan pascakerja The Company also provide other post-
lainnya, seperti uang pisah, cuti masa persiapan employment benefits, such as separation pay,
pensiun dan uang penghargaan. Imbalan berupa retirement preparation leave and service pay.
uang pisah, dibayarkan kepada karyawan yang The separation pay benefit is paid to employees
mengundurkan diri secara sukarela, setelah who voluntarily resign, subject to a minimum
memenuhi minimal masa kerja tertentu. Cuti number of years of service. Entitlement to
masa persiapan pensiun umumnya diberikan retirement preparation leave vests typically three
tiga atau enam bulan sebelum memasuki usia or six months before retirement. The service pay
pensiun. Imbalan berupa uang penghargaan benefit vests when the employees reach their
diberikan apabila karyawan bekerja hingga retirement age. These benefits are accounted for
mencapai usia pensiun. Imbalan ini dihitung using the same methodology as for the defined
dengan menggunakan metodologi yang sama benefit pension plan.
dengan metodologi yang digunakan dalam
perhitungan program pensiun imbalan pasti.
Imbalan jangka panjang lainnya Other long-term benefits
Imbalan jangka panjang lainnya seperti cuti Other long-term employee benefits such as long
berimbalan jangka panjang dan penghargaan service leave and jubilee awards are calculated
jubilee dihitung dengan menggunakan metode using the projected unit credit method and
projected unit credit dan didiskontokan ke nilai discounted to present value. These benefits are
kini. Imbalan ini dihitung dengan menggunakan accounted for using the same methodology as
metodologi yang sama dengan metodologi yang for the defined benefit pension plan, except for
digunakan dalam perhitungan program pensiun remeasurements which are recognised in profit
imbalan pasti, kecuali untuk pengukuran kembali or loss.
yang diakui pada laba rugi.
n. Dividen n. Dividends
Pembagian dividen kepada para pemegang Dividend distribution to the Company’s
saham Perseroan diakui sebagai liabilitas dalam shareholders is recognised as a liability in the
laporan keuangan pada saat dividen tersebut financial statements when the dividends are
disetujui oleh para pemegang saham Perseroan. approved by the Company’s shareholders.
Pembagian dividen interim diakui sebagai Interim dividend distributions are recognised as a
liabilitas ketika dividen disetujui berdasarkan liability when the dividends are approved based
keputusan rapat Direksi sesuai dengan on a Board of Directors’ resolution in accordance
Anggaran Dasar Perseroan. with the Company’s Articles of Association.
Halaman - 5/32 - Page
Page 516
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
o. Pengakuan pendapatan dan beban o. Revenue and expenses recognition
Penghasilan dan beban bunga untuk semua Interest income and expense for all interest
instrumen keuangan dengan interest bearing, bearing financial instruments are recognised
masing-masing dicatat dalam “penghasilan within “consumer financing income and interest
pembiayaan konsumen dan penghasilan bunga” income” and “interest expense” respectively in
serta “beban bunga” di dalam laporan laba rugi the statements of profit or loss and other
dan penghasilan komprehensif lainnya comprehensive income using the effective
menggunakan metode suku bunga efektif. interest rate method.
Metode suku bunga efektif adalah metode yang The effective interest method is a method of
digunakan untuk menghitung biaya perolehan calculating the amortised cost of a financial asset
diamortisasi dari aset keuangan atau liabilitas or a financial liability and of allocating the interest
keuangan dan metode untuk mengalokasikan income or interest expense over the relevant
penghasilan bunga atau beban bunga selama period. The effective interest rate is the rate that
tahun-tahun relevan. Suku bunga efektif adalah precisely discounts estimated future cash
suku bunga yang secara tepat mendiskontokan payments or receipts through the expected life of
estimasi pembayaran atau penerimaan kas di the financial instrument or, when appropriate,
masa datang selama perkiraan umur dari use a shorter period to the net carrying amount
instrumen keuangan, atau jika lebih tepat, of the financial asset or financial liability. When
digunakan tahun-tahun lebih singkat untuk calculating the effective interest rate, the
memperoleh nilai tercatat bersih dari aset Company estimates cash flows considering all
keuangan atau liabilitas keuangan. Pada saat contractual terms of the financial instrument but
menghitung suku bunga efektif, Perseroan does not consider future credit losses. These
mengestimasi arus kas dengan calculations include transaction costs.
mempertimbangkan seluruh persyaratan
kontraktual dalam instrumen keuangan tersebut,
namun tidak mempertimbangkan kerugian kredit
di masa datang. Perhitungan ini mencakup biaya
transaksi.
Penghasilan margin pembiayaan Murabahah Margin income from Murabahah financing is
diakui berdasarkan metode effective rate of recognised based on the effective rate of return
return selama jangka waktu tertentu. method during the period of contract.
Pendapatan bagi hasil Musyarakah diakui pada Musyarakah profit sharing income is recognised
periode terjadinya hak bagi hasil sesuai dengan on the period of the right of profit sharing occurs
nisbah yang disepakati antara Perseroan dan based on agreed profit sharing between the
konsumen. Company and the customer.
Denda keterlambatan pembayaran diakui pada Late payment penalties are recognised when the
saat penerimaan dapat dipastikan. realisation is certain.
Penghasilan dan beban lainnya diakui pada saat Other income and expenses are recognised as
terjadinya, menggunakan dasar akrual. incurred on an accrual basis.
Pendapatan dan beban dicatat antara lain Income and expense are recorded amongst
sesuai dengan PSAK 109 “Instrumen others in accordance with SFAS 109 “Financial
Keuangan”. Instrument”.
Halaman - 5/33 - Page
Page 517
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
p. Pendapatan pengelolaan dana oleh p. Income from fund management by the
Perseroan sebagai Mudharib Company as Mudharib
Pendapatan pengelolaan dana oleh Perseroan Income from fund management by the Company
sebagai mudharib terdiri atas pendapatan as mudharib consists of income from ijarah
pembiayaan dengan akad ijarah (sewa). (leasing).
Pendapatan ijarah muntahiyah bittamlik (“IMBT”) Income from ijarah muntahiyah bittamlik (“IMBT”)
diakui selama masa akad secara merata sejak is recognised over the contract period evenly
aset tersedia sampai akhir akad. Perseroan from the time the assets become available until
mengakui pendapatan ijarah multijasa porsi the end of the contract. The Company
pokok sejak konsumen menerima jasa dari recognises the principal portion of income from
pihak penyedia jasa berdasarkan kemajuan jasa multi-services ijarah from the time the customer
yang diberikan dan sejumlah biaya jasa yang receives services from the service provider
harus dibayarkan Perseroan kepada pihak based on the progress of the services provided
penyedia jasa. Perseroan mengakui pendapatan and the amount of service fees that must be paid
margin ijarah multijasa secara merata setelah by the Company to the service provider. The
selesainya pemberia jasa oleh pihak penyedia Company recognises income from multi-services
jasa selama masa akad ijarah antara Perseroan ijarah margin evenly after the completion of
dan konsumen. Penghasilan IMBT dan ijarah service by the service provide during the period
multijasa disajikan secara neto setelah dikurangi of the ijarah contract between the Company and
beban terkait di laba rugi. the customer. Income from IMBT and multi-
services ijarah are presented on a net basis after
deducting the related expenses profit or loss.
Untuk transaksi ijarah, setoran dari debitur For ijarah transaction, repayment from debtor
dengan kualitas non-performing diperlakukan with non-performing quality is treated as
sebagai pelunasan piutang sewa. repayment of rent receivable.
q. Penjabaran mata uang asing q. Foreign currency translation
Mata uang pelaporan Reporting currency
Laporan keuangan disajikan dalam mata uang The financial statements are presented in
Rupiah, yang merupakan mata uang Rupiah, which is the functional currency of the
fungsional Perseroan. Company.
Transaksi dan saldo Transactions and balances
Transaksi dalam mata uang asing dijabarkan Transactions denominated in foreign
ke dalam mata uang Rupiah dengan currencies are translated into Rupiah at the
menggunakan kurs yang berlaku pada tanggal exchange rates prevailing at the transaction
transaksi. Pada tanggal laporan posisi date. At statements of financial position date,
keuangan, aset dan liabilitas moneter dalam monetary assets and liabilities denominated in
mata uang asing dijabarkan dengan kurs yang foreign currencies are translated at the
berlaku pada tanggal laporan posisi keuangan. exchange rates prevailing at financial position
date.
Keuntungan dan kerugian selisih kurs yang Exchange gains and losses arising on
timbul dari transaksi dalam mata uang asing dan transactions in foreign currencies and on the
penjabaran aset dan liabilitas moneter dalam translation of foreign currency monetary assets
mata uang asing diakui pada laba rugi. and liabilities are recognised in the profit or loss.
Halaman - 5/34 - Page
Page 518
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
q. Penjabaran mata uang asing (lanjutan) q. Foreign currency translation (continued)
Pada tanggal 31 Desember 2025 dan 2024, kurs As of 31 December 2025 and 2024, the foreign
nilai tukar yang digunakan adalah kurs tengah currency exchange rates used for translation of
Bank Indonesia yang digunakan untuk foreign currencies to Rupiah are the Bank
penjabaran mata uang asing terhadap Rupiah Indonesia middle rates, as follows (full Rupiah
adalah sebagai berikut (Rupiah penuh): amount):
2025 2024
Dolar Amerika Serikat (“Dolar AS”) 16,782 16,162 United States Dollar (“US Dollar”)
r. Instrumen keuangan derivatif dan akuntansi r. Derivative financial instruments and hedge
lindung nilai accounting
Derivatif pada awalnya diakui sebesar nilai wajar Derivative are initially recognised at fair value on
pada tanggal kontrak derivatif disepakati dan the date a derivative contract is entered into and
selanjutnya diukur kembali sebesar nilai are subsequently remeasured at their fair values.
wajarnya. Perseroan menetapkan derivatif The Company designates certain derivative as
tertentu sebagai lindung nilai risiko tertentu yang hedges of a particular risk associated with a
terkait dengan aset atau liabilitas atau transaksi recognised asset or liability or a highly probable
yang diperkirakan kemungkinan besar terjadi forecast transaction (cash flow hedge).
(lindung nilai arus kas).
Pada awal hubungan lindung nilai, Perseroan At the inception of the hedge relationship, the
mendokumentasikan hubungan antara Company documents the economic relationship
instrumen lindung nilai dengan item yang between hedging instruments and hedged items,
dilindung nilai, beserta tujuan manajemen risiko as well as its risk management objectives and
dan strategi pelaksanaan transaksi lindung nilai. strategy for undertaking various hedging
Perseroan juga mendokumentasikan transactions. The Company also documents its
penilaiannya, pada saat dimulainya lindung nilai assessment, both at hedge inception and on an
dan secara berkesinambungan, apakah derivatif ongoing basis, of whether the derivative that are
yang digunakan dalam transaksi lindung nilai used in hedging transactions are highly effective
sangat efektif dalam menghapus dampak in offsetting changes in fair values or cash flows
perubahan nilai wajar atau arus kas item yang of hedged items.
dilindung nilai.
Lindung nilai arus kas Cash flow hedge
Bagian efektif atas perubahan nilai wajar derivatif The effective portion of changes in the fair value
yang ditetapkan dan memenuhi kriteria sebagai of derivative that are designated and qualify as a
lindung nilai arus kas diakui pada pendapatan cash flow hedge is recognised in other
komprehensif lain. comprehensive income.
Jumlah yang terakumulasi pada ekuitas Amounts accumulated in equity are reclassified
direklasifikasi ke dalam laporan laba rugi dan to the statements of profit or loss and other
penghasilan komprehensif lainnya pada periode comprehensive income in the periods when the
sama dimana item yang dilindung nilai hedged item affects profit or loss. The gain or
mempengaruhi laba rugi. Keuntungan dan loss relating to the effective portion of interest
kerugian yang berhubungan dengan bagian rate swaps hedging floating rate borrowings is
efektif swap tingkat bunga sebagai instrumen recognised in the profit or loss within “Interest
lindung nilai pinjaman dengan suku bunga and financing charges”.
bervariasi diakui dalam laporan laba rugi pada
“Beban bunga dan keuangan”.
Halaman - 5/35 - Page
Page 519
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
r. Instrumen keuangan derivatif dan akuntansi r. Derivative financial instruments and hedge
lindung nilai (lanjutan) accounting (continued)
Lindung nilai arus kas (lanjutan) Cash flow hedge (continued)
Ketika instrumen lindung nilai telah kedaluwarsa When a hedging instrument expires or is sold, or
atau dijual, atau ketika lindung nilai tidak lagi when a hedge no longer meets the criteria for
memenuhi kriteria akuntansi lindung nilai, hedge accounting, any cumulative gain or loss
keuntungan atau kerugian kumulatif yang masih existing in equity at that time remains in equity.
ada di dalam ekuitas pada saat itu tetap berada
pada ekuitas.
Jumlah laba rugi selisih kurs yang direklasifikasi The foreign exchange gain or loss reclassified
dari ekuitas dikompensasikan di laporan laba rugi from equity is offset against the foreign exchange
dan penghasilan komprehensif lainnya terhadap gain or loss from related hedged borrowings in
laba rugi selisih kurs dari pinjaman, yang terkait the statements of profit or loss and other
dengan lindung nilai diakui dalam laporan laba comprehensive income is recognised in the profit
rugi pada “Beban bunga dan keuangan”. or loss within “Interest and financing charges”.
s. Perpajakan s. Taxation
Beban pajak terdiri dari pajak kini dan pajak The tax expense comprises current and
tangguhan. Pajak diakui laba rugi, kecuali jika deferred tax. Tax is recognised in the profit or
pajak tersebut terkait dengan transaksi atau loss, except to the extent that it relates to items
kejadian yang diakui pendapatan komprehensif recognised in other comprehensive income or
lain atau langsung diakui ke ekuitas. Dalam hal directly in equity. In this case, the tax is also
ini, pajak tersebut masing-masing diakui dalam recognised in other comprehensive income or
pendapatan komprehensif lain atau ekuitas. directly in equity, respectively.
Beban pajak kini dihitung berdasarkan peraturan The current income tax charge is calculated on
perpajakan yang berlaku atau yang secara the basis of the tax laws enacted or
substantif berlaku pada akhir periode pelaporan, substantively enacted at the end of the reporting
di negara dimana Perseroan beroperasi dan period in the countries where the Company
menghasilkan pendapatan kena pajak. operate and generate taxable income.
Manajemen secara periodik mengevaluasi posisi Management periodically evaluates positions
yang dilaporkan di Surat Pemberitahuan taken in Annual Tax Returns (“SPT”) with
Tahunan (“SPT”) sehubungan dengan situasi di respect to situations in which applicable tax
mana aturan pajak yang berlaku membutuhkan regulation is subject to interpretation. It
interpretasi. Jika perlu, manajemen menentukan establishes provisions where appropriate on the
provisi berdasarkan jumlah yang diharapkan basis of amounts expected to be paid to the tax
akan dibayar kepada otoritas pajak. authorities.
Pajak penghasilan tangguhan diakui Deferred income tax is provided in full, using the
sepenuhnya, dengan menggunakan metode liability method, on temporary differences which
liabilitas untuk semua perbedaan temporer yang arise from the difference between the tax bases
berasal dari selisih antara dasar pengenaan of assets and liabilities and their carrying
pajak aset dan liabilitas dengan nilai tercatatnya amounts in the financial statements. However,
pada laporan keuangan. Namun, liabilitas pajak deferred tax liabilities are not recognised if they
penghasilan tangguhan tidak diakui jika berasal arise from the initial recognition of goodwill.
dari pengakuan awal goodwill. Pajak Deferred income tax is also not accounted for if it
penghasilan tangguhan juga tidak arises from initial recognition of an asset or
diperhitungkan jika pajak penghasilan tangguhan liability in a transaction other than a business
tersebut timbul dari pengakuan awal aset atau combination that at the time of the transaction
pengakuan awal liabilitas dalam transaksi yang affects neither accounting nor taxable profit or
bukan kombinasi bisnis yang pada saat transaksi loss.
tidak mempengaruhi laba akuntansi atau laba
kena pajak/rugi pajak.
Halaman - 5/36 - Page
Page 520
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
s. Perpajakan (lanjutan) s. Taxation (continued)
Pajak penghasilan tangguhan diukur dengan Deferred income tax is determined using tax
menggunakan tarif pajak yang sudah rates that have been enacted or substantially
diberlakukan atau secara substantif berlaku pada enacted by the end of the reporting period and
akhir periode pelaporan dan diekspektasi akan are expected to apply when the related deferred
digunakan ketika aset pajak tangguhan yang income tax asset is realised or the deferred
berhubungan direalisasi atau liabilitas pajak income tax liability is settled.
tangguhan diselesaikan.
Aset pajak tangguhan diakui hanya jika Deferred tax assets are recognised only if it is
kemungkinan jumlah penghasilan kena pajak di probable that future taxable amounts will be
masa depan akan memadai untuk dikompensasi available to utilise those temporary differences
dengan perbedaan temporer yang masih dapat and losses.
dimanfaatkan.
Aset dan liabilitas pajak penghasilan tangguhan Deferred tax assets and liabilities are offset when
dapat saling hapus apabila terdapat hak yang there is a legally enforceable right to offset
berkekuatan hukum untuk melakukan saling current tax assets and liabilities and when the
hapus antara aset pajak kini dengan liabilitas deferred tax balances relate to the same taxation
pajak kini dan apabila aset dan liabilitas pajak authority. Current tax assets and tax liabilities are
penghasilan tangguhan dikenakan oleh otoritas offset where the entity has a legally enforceable
perpajakan yang sama. Aset pajak kini dan right to offset and intends either to settle on a net
liabilitas pajak kini akan saling hapus ketika basis, or to realise the asset and settle the
entitas memiliki hak yang berkekuatan hukum liability simultaneously.
untuk melakukan saling hapus dan adanya niat
untuk melakukan penyelesaian saldo-saldo
tersebut secara neto atau untuk merealisasikan
dan menyelesaikan liabilitas secara bersamaan.
Manajemen juga dapat membentuk Management can also provide provision for
pencadangan terhadap liabilitas pajak di masa future tax liability at the amount that will be paid
depan sebesar jumlah yang diestimasikan akan to tax authorities on the probable exposure
dibayarkan ke kantor pajak jika berdasarkan based on assessment as at statements of
evaluasi pada tanggal laporan posisi keuangan financial position. Assumption and estimation
terdapat risiko pajak yang kemungkinan terjadi. used may involve element of uncertainty.
Asumsi dan estimasi yang digunakan dalam
perhitungan cadangan tersebut memiliki unsur
ketidakpastian.
Pajak final Final tax
Peraturan perpajakan di Indonesia mengatur Tax regulation in Indonesia determined that
beberapa jenis penghasilan dikenakan pajak certain taxable income is subject to final tax.
yang bersifat final. Pajak final yang dikenakan Final tax applied to the gross value of
atas nilai bruto transaksi tetap dikenakan transactions is applied even when the parties
walaupun atas transaksi tersebut pelaku carrying the transaction incur losses.
transaksi mengalami kerugian.
Mengacu pada PSAK 212 “Pajak Penghasilan”, Refer to SFAS 212 “Income Taxes”, final tax is
pajak final tidak termasuk dalam ruang no longer governed. The Company decided to
lingkupnya. Perseroan memutuskan menyajikan present final tax arising from interest income
beban pajak final sehubungan dengan from current accounts in “operating expense”.
pendapatan bunga dan rekening giro dalam
“beban usaha”.
Halaman - 5/37 - Page
Page 521
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
t. Surat berharga yang diterbitkan t. Securities issued
Surat berharga yang diterbitkan berupa obligasi. Securities issued consist of bonds.
Surat berharga yang diterbitkan diklasifikasikan Securities issued are classified as financial
sebagai liabilitas keuangan yang diukur dengan liabilities at amortised cost. Incremental cost
biaya perolehan diamortisasi. Biaya tambahan directly attributable to the issuance of securities
yang dapat diatribusikan secara langsung are deducted from the amount of securities
dengan penerbitan surat berharga dikurangkan issued and amortised using effective interest rate
dari jumlah surat berharga yang diterbitkan dan method. Refer to Note 2d for accounting policy of
diamortisasi menggunakan suku bunga efektif. financial liabilities at amortised cost.
Lihat Catatan 2d untuk kebijakan akuntansi atas
liabilitas keuangan yang diukur dengan biaya
perolehan diamortisasi.
Bunga atas surat berharga yang diterbitkan Interest on securities issued are recorded as
diakui sebagai “Beban bunga dan keuangan” “Interest and financing charges” using accrual
berdasarkan basis akrual. basis.
u. Laba bersih per saham dasar u. Basic earnings per share
Laba bersih per saham dihitung dengan Earnings per share are calculated by dividing net
membagi laba bersih dengan jumlah rata-rata income by the weighted average number of
tertimbang saham biasa yang beredar pada ordinary shares outstanding during the period.
periode bersangkutan.
Laba bersih per saham dilusian adalah sama Diluted earnings per share is the same with
dengan laba per saham dasar dikarenakan basic earnings per share as the Company do not
Perseroan tidak memiliki saham dilusian. have diluted shares.
v. Transaksi dengan pihak berelasi v. Transaction with related parties
Perseroan melakukan transaksi dengan pihak The Company have transactions with related
berelasi. Sesuai dengan PSAK 224 parties. In accordance with SFAS 224 “Related
“Pengungkapan Pihak-pihak Berelasi”, yang Party Disclosure”, the meaning of a related party
dimaksud dengan pihak yang berelasi adalah is a person or entity that is related to a reporting
orang atau entitas yang berelasi dengan entitas entity as follow:
pelapor sebagai berikut:
a. Orang atau anggota keluarga terdekatnya a. A person or a close member of that
berelasi dengan entitas pelapor jika orang person’s family is related to a reporting
tersebut: entity if that person:
i. memiliki pengendalian atau i. has control or joint control over the
pengendalian bersama terhadap entitas reporting entity;
pelapor;
ii. memiliki pengaruh signifikan terhadap ii. has significant influence over the
entitas pelapor; atau reporting entity; or
iii. personal manajemen kunci entitas iii. is member of the key management
pelapor atau entitas induk pelapor. personnel of the reporting entity or parent
of the reporting entity.
Halaman - 5/38 - Page
Page 522
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
v. Transaksi dengan pihak berelasi (lanjutan) v. Transaction with related parties (continued)
Perseroan melakukan transaksi dengan pihak The Company have transactions with related
berelasi. Sesuai dengan PSAK 224 parties. In accordance with SFAS 224 “Related
“Pengungkapan Pihak-pihak Berelasi”, yang Party Disclosure”, the meaning of a related party
dimaksud dengan pihak yang berelasi adalah is a person or entity that is related to a reporting
orang atau entitas yang berelasi dengan entitas entity as follow: (continued)
pelapor sebagai berikut: (lanjutan)
b. Suatu entitas berelasi dengan entitas b. An entity is related to a reporting entity if any
pelapor jika memenuhi hal-hal sebagai of the following conditions applies:
berikut:
i. entitas dan entitas pelapor adalah i. the entity and the reporting entity are
anggota dari kelompok usaha yang members of the same the Company
sama (artinya entitas induk, entitas anak (which means that each parent,
dan entitas anak berikutnya terkait subsidiary and fellow subsidiary is
dengan entitas lain); related to the others);
ii. suatu entitas adalah entitas asosiasi ii. one entity is an associate or joint venture
atau ventura bersama bagi entitas lain of the other entity (or an associate or
(atau entitas asosiasi atau ventura joint venture of member of a Company of
bersama yang merupakan anggota which the other entity is a member);
suatu kelompok usaha, dimana entitas
lain tersebut adalah anggotanya);
iii. kedua entitas tersebut adalah ventura iii. both entities are joint ventures of the
bersama dari pihak ketiga yang sama; same third party;
iv. suatu entitas adalah ventura bersama iv. one entity is a joint venture of a third
dari entitas ketiga dan entitas yang lain entity and the other entity is an associate
adalah entitas asosiasi dari entitas of the third entity;
ketiga;
v. entitas tersebut adalah suatu program v. the entity is a post-employment benefit
imbalan pascakerja untuk imbalan kerja plan for the benefit of employees of
dari suatu entitas pelapor atau entitas either the reporting entity or an entity
yang terkait dengan entitas pelapor; related to the reporting entity;
vi. entitas yang dikendalikan atau vi. the entity controlled or jointly controlled
dikendalikan bersama oleh orang yang by a person identified in (a); and
diidentifikasi dalam butir (a); dan
vii. orang yang diidentifikasi, dalam butir (a) vii. a person identified in (a) (i) has
(i) memiliki pengaruh signifikan terhadap significant influence over the entity or is a
entitas atau anggota manajemen kunci member of the key management
entitas (atau entitas induk dari entitas). personnel of the entity (or of a parent of
the entity).
Jenis transaksi dan saldo dengan pihak berelasi, The nature of transactions and balances of
diungkapkan dalam Catatan 26. accounts with related parties are disclosed in
Note 26.
w. Pinjaman w. Borrowings
Pada saat pengakuan awal, pinjaman diakui Borrowings are initially recognised at fair value,
sebesar nilai wajar, dikurangi dengan biaya- net of transaction costs incurred. Subsequently,
biaya transaksi yang terjadi. Selanjutnya, borrowings are stated at amortised cost using
pinjaman diukur pada biaya perolehan the effective interest method.
diamortisasi dengan menggunakan metode suku
bunga efektif.
Halaman - 5/39 - Page
Page 523
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
w. Pinjaman (lanjutan) w. Borrowings (continued)
Bunga pinjaman diakui sebagai “Beban bunga Interest on borrowings are recorded as “Interest
dan keuangan” berdasarkan basis akrual. and financing charges” using accrual basis.
Pinjaman disajikan sebesar biaya perolehan Borrowings are stated at the amortised cost.
yang diamortisasi. Lihat Catatan 2d untuk Refer to Note 2d for the accounting policy for
kebijakan akuntansi atas kewajiban keuangan financial liabilities at amortised cost.
yang diukur dengan biaya perolehan
diamortisasi.
x. Sewa x. Leases
Pada tanggal permulaan kontrak, Perseroan At the inception of a contract, the Company
menilai apakah kontrak merupakan atau assess whether the contract is or contains a
mengandung sewa. Suatu kontrak merupakan lease. A contract is or contains a leases if the
atau mengandung sewa jika kontrak tersebut contract conveys the right to control the use of
memberikan hak untuk mengendalikan an identified assets for a period of time in
penggunaan aset identifikasian selama suatu exchange for consideration. The Company can
jangka waktu untuk dipertukarkan dengan choose not to recognise the right-of-use assets
imbalan. Perseroan dapat memilih untuk tidak and lease liabilities for:
mengakui aset hak-guna dan liabilitas sewa
untuk:
- Sewa dengan jangka waktu kurang atau - Leases with a term of less or equal to
sama dengan 12 bulan dan tidak terdapat 12-months and there is no call option; and
opsi beli; dan
- Sewa atas aset dengan nilai rendah. - Leases of low value asset.
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, Perseroan harus menilai apakah: Company shall assess whether:
- Perseroan memiliki hak untuk - The Company has the right to obtain
mendapatkan secara substansial seluruh substantially all the economic benefit from
manfaat ekonomi dari penggunaan aset use of the asset throughout the period of
identifikasian; dan use; and
- Perseroan memiliki hak untuk - The Company has the right to direct the
mengarahkan penggunaan aset use of the asset. The Company has
identifikasian. Perseroan memiliki hak ini described when it has a decision-making
ketika Perseroan memiliki hak untuk rights that are the most relevant to change
pengambilan keputusan yang relevan how and for what purpose the asset is used
tentang bagaimana dan untuk tujuan apa are predetermined:
aset digunakan telah ditentukan
sebelumnya:
1. Perseroan memiliki hak untuk 1. The Company has the right to operate
mengoperasikan aset; dan the asset; and
2. Perseroan telah mendesain aset 2. The Company has designed the asset
dengan cara menetapkan in a way that predetermine how and
sebelumnya bagaimana dan untuk for what purpose it will be used.
tujuan apa aset akan digunakan
selama periode penggunaan.
Halaman - 5/40 - Page
Page 524
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
x. Sewa (lanjutan) x. Leases (continued)
Pada tanggal permulaan sewa, Perseroan The Company recognise a right-of-use assets
mengakui aset hak-guna dan liabilitas sewa. and a leases liability at the leases
Aset hak-guna diukur pada biaya perolehan, commencement date. The right-of-use assets is
dimana meliputi jumlah pengukuran awal initially measured at cost, which comprises the
liabilitas sewa yang disesuaikan dengan initial amount of the leases liability adjusted for
pembayaran sewa yang dilakukan pada atau any leases payment made at or before the
sebelum tanggal permulaan, ditambah dengan commencement date, plus any initial direct cost
biaya langsung awal yang dikeluarkan. Aset hak- incurred. The right-of-use assets is amortised
guna diamortisasi dengan menggunakan over the straight-line method throughout the
metode garis lurus sepanjang jangka waktu lease term.
sewa.
Liabilitas sewa diukur pada nilai kini pembayaran The lease liabilities is initially measured at the
sewa yang belum dibayar pada tanggal present value of the lease payments that are not
permulaan, didiskontokan dengan menggunakan paid at the commencement date, discounted
suku bunga implisit dalam sewa atau jika suku using the implicit interest rate in the lease or, if
bunga tersebut tidak dapat ditentukan, maka that right cannot be readily determined, using
menggunakan suku bunga pinjaman incremental borrowing rate. Generally, the
inkremental. Pada umumnya, Perseroan Company uses incremental borrowing rate as a
menggunakan suku bunga pinjaman inkremental discount rate.
sebagai tingkat bunga diskonto.
Pembayaran sewa dialokasikan menjadi bagian Each leases payment is allocated between the
pokok dan biaya keuangan. Biaya keuangan liability and finance cost. The finance cost is
dibebankan pada laba rugi selama periode sewa charged to profit or loss over the leases period
sehingga menghasilkan tingkat suku bunga so as to produce a constant periodic rate of
periodik yang konstan atas saldo liabilitas untuk interest on the remaining balance of the liability
setiap periode. for each period.
Perseroan menyajikan aset hak-guna sebagai The Company presents right-of-use assets as
bagian dari “Aset tetap” dan liabilitas sewa part of “Fixed assets” and leases liabilities as
sebagai bagian dari “Utang lain-lain” di dalam part of “Other payables” in the statements of
laporan posisi keuangan. financial position.
Jika sewa mengalihkan kepemilikan aset If the leases transfers ownership of the
pendasar kepada Perseroan pada akhir masa underlying asset to the Company by the end of
sewa atau jika biaya perolehan aset hak-guna the leases term or if the cost of the right-of-use
merefleksikan Perseroan akan mengeksekusi assets reflects that the Company will exercise a
opsi beli, maka Perseroan menyusutkan aset purchase option, the Company depreciate the
hak-guna dari tanggal permulaan hingga akhir right-of-use assets from the commencement
umur manfaat aset pendasar. Jika tidak, maka date to the end of the useful life of the underlying
Perseroan menyusutkan aset hak-guna dari asset. Otherwise, the Company depreciate the
tanggal permulaan hingga tanggal yang lebih right-of-use assets from the commencement
awal antara akhir umur manfaat aset hak-guna date to the earlier of the end of the useful life of
atau akhir masa sewa. the right-of-use assets or the end of the leases
term.
Halaman - 5/41 - Page
Page 525
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
y. Informasi segmen y. Segment information
Segmen operasi adalah suatu komponen dari An operating segment is a component of entity
entitas: which:
i. yang terlihat dalam aktivitas bisnis yang i. involves with business activities to generate
memperoleh penghasilan dan menimbulkan income and expenses (include income and
beban (termasuk penghasilan dan beban expenses relating to the transactions with
yang terkait dengan transaksi dengan other components with the same entity);
komponen lain dari entitas yang sama);
ii. hasil operasinya dikaji ulang secara berkala ii. whose operations result is reviewed
oleh kepala operasional untuk pembuatan regularly by the entity’s chief decision maker
keputusan tentang sumber daya yang to make decisions regarding the allocation of
dialokasikan pada segmen tersebut dan resources and to access its performance;
menilai kinerjanya; dan and
iii. tersedia informasi keuangan yang dapat iii. for which a separate financial information is
dipisahkan. available.
Perseroan menyajikan segmen operasi The Company presents operating segments
berdasarkan informasi yang disiapkan secara based on the information that provided internally
internal untuk pengambil keputusan operasional. to the chief operating decision maker. The
Pengambil keputusan operasional Perseroan Company’s chief operating decision maker are
adalah Direksi. Board of Directors.
Segmen operasi Perseroan disajikan The Company discloses operating segments
berdasarkan segmen produk usaha yang terdiri based on business product segment that
dari: kendaraan bermotor, elektronik dan lain- consists of motor vehicle, electronic and others.
lain. Segmen geografis Perseroan berdasarkan Geographical segments of the Company based
lokasi operasi Perseroan yang terdiri dari on location where the Company operates which
Jabodetabek, Jawa Barat, Jawa Tengah, Jawa consist of Jabotabek, West Java, Central Java,
Timur, Sumatera, Kalimantan, Sulawesi, Maluku, East Java, Sumatera, Kalimantan, Sulawesi,
Papua, serta Bali, NTT dan NTB (lihat Catatan Maluku, Papua, as well as Bali, NTT and NTB
28). (refer to Note 28).
3. ESTIMASI DAN PERTIMBANGAN AKUNTANSI 3. CRITICAL ACCOUNTING ESTIMATES AND
YANG PENTING JUDGEMENTS
Beberapa estimasi, pertimbangan, dan asumsi dibuat Certain estimates, judgements, and assumptions are
dalam rangka penyusunan laporan keuangan dimana made in the preparation of the financial statements
dibutuhkan pertimbangan manajemen dalam and these require management’s judgement in
menentukan metodologi yang tepat untuk penilaian determining the appropriate methodology for
aset dan liabilitas. valuation of assets and liabilities.
Manajemen membuat estimasi dan asumsi yang Management makes estimates and assumptions that
berimplikasi pada pelaporan nilai aset dan liabilitas affect the reported amounts of assets and liabilities
atas tahun keuangan satu tahun kedepan. Semua within the next financial year. All estimates and
estimasi dan asumsi yang diharuskan oleh PSAK assumptions required in conformity with SFAS are
adalah estimasi terbaik berdasarkan standar yang best estimates undertaken in accordance with the
berlaku. Estimasi dan pertimbangan dievaluasi applicable standards. Estimates and judgements are
secara terus menerus dan berdasarkan pengalaman evaluated on a continuous basis, and are based on
masa lalu dan faktor-faktor lain termasuk harapan past experience and other factors, including
atas kejadian yang akan datang. expectations with regard to future events.
Halaman - 5/42 - Page
Page 526
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
3. ESTIMASI DAN PERTIMBANGAN AKUNTANSI 3. CRITICAL ACCOUNTING ESTIMATES AND
YANG PENTING (lanjutan) JUDGEMENTS (continued)
Walaupun estimasi dan asumsi ini dibuat Although these estimates and assumption are based
berdasarkan pengetahuan terbaik manajemen atas on management’s best knowledge of current events
kejadian dan tindakan saat ini, hasil yang timbul and activities, actual result may differ from those
mungkin berbeda dengan estimasi dan asumsi estimates and assumption.
semula.
Sumber utama ketidakpastian estimasi: Key sources of estimation uncertainty:
a. Nilai wajar dari instrumen keuangan a. Fair value of financial instruments
Dalam menentukan nilai wajar aset keuangan In determining the fair value for financial assets
dan liabilitas yang tidak mempunyai harga pasar, and financial liabilities for which there is no
Perseroan menggunakan teknik penilaian seperti observable market price, the Company use the
yang dijelaskan dalam Catatan 2d. Untuk valuation techniques as described in Note 2d.
instrumen keuangan yang jarang For financial instruments that are traded
diperdagangkan dan memiliki informasi harga infrequently and a lack of price transparency, fair
yang terbatas, nilai wajarnya kurang objektif dan value is less objective and requires varying
membutuhkan beberapa pertimbangan terkait degrees of judgement depending on liquidity,
dengan faktor-faktor pada likuiditas, konsentrasi, concentration, uncertainty of market factors,
ketidakpastian pasar, asumsi harga dan risiko pricing assumptions and other risks affecting the
lainnya yang mempengaruhi instrumen spesifik specific instrument.
tersebut.
b. Penyisihan kerugian penurunan nilai b. Allowance for impairment losses
Perseroan melakukan tinjauan atas piutang yang The Company review its receivables at reporting
diberikan pada setiap tanggal laporan untuk date to evaluate the allowance for impairment
melakukan penilaian atas penyisihan kerugian losses. Management’s judgement is applied in
penurunan nilai yang telah dicatat. Pertimbangan the estimation when determining the level of
manajemen diperlukan dalam menentukan allowance required.
tingkat cadangan yang dibutuhkan.
Perseroan menetapkan penyisihan kerugian The Company determines the allowance for
penurunan nilai untuk piutang pembiayaan impairment losses for consumer financing
konsumen melalui evaluasi secara kolektif. receivables through collective evaluation.
Evaluasi cadangan kerugian penurunan nilai Evaluation on collective impairment allowance
secara kolektif mencakup kerugian kredit yang covers credit losses inherent in portfolios of
melekat pada portofolio piutang pembiayaan consumer financing receivables with similar
konsumen dengan karakteristik serupa characteristics based on expected credit loss of
berdasarkan kerugian kredit ekspektasian receivables portfolio. In assessing the need for
portofolio piutang. Dalam menilai kebutuhan allowance for impairment losses, management
penyisihan kerugian penurunan nilai, manajemen uses assumption on the key areas of judgement,
menggunakan asumsi atas pertimbangan utama, including the segmentation of the portfolio of
termasuk segmentasi portofolio piutang consumer financing receivables, the period of
pembiayaan konsumen, periode data kerugian historical loss data used, estimated recovery and
historis yang digunakan, estimasi pemulihan dan identification of the most relevant
identifikasi faktor makroekonomi paling relevan macroeconomic factors affecting the settlement
yang mempengaruhi pelunasan piutang of the amounts due from consumer financing
pembiayaan konsumen. receivables.
Halaman - 5/43 - Page
Page 527
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
3. ESTIMASI DAN PERTIMBANGAN AKUNTANSI 3. CRITICAL ACCOUNTING ESTIMATES AND
YANG PENTING (lanjutan) JUDGEMENTS (continued)
c. Liabilitas imbalan pascakerja c. Post-employment benefits
Nilai kini liabilitas imbalan pascakerja tergantung The present value of the post-employment
pada beberapa faktor yang ditentukan dengan benefits depends on a number of factors that are
dasar aktuarial berdasarkan beberapa asumsi. determined on an actuarial basis using a number
Asumsi yang digunakan untuk menentukan of assumptions. The assumptions used in
biaya/(penghasilan) liabilitas imbalan pascakerja determining the net cost/(income) for post-
neto mencakup tingkat diskonto dan kenaikan employment benefits include the discount rate
gaji dimasa datang. Adanya perubahan pada and future salary increase. Any changes in these
asumsi ini akan mempengaruhi jumlah tercatat assumptions will have an impact on the carrying
liabilitas imbalan pascakerja. amount of post-employment benefit obligations.
Perseroan menentukan tingkat diskonto dan The Company determine the appropriate
kenaikan gaji masa datang yang sesuai pada discount rate and future salary increase at the
akhir periode pelaporan. Tingkat diskonto adalah end of each reporting period. The discount rate
tingkat suku bunga yang harus digunakan untuk is interest rate that should be used to determine
menentukan nilai kini atas estimasi arus kas the present value of estimated future cash
keluar masa depan yang diharapkan untuk outflows expected to be required to settle the
menyelesaikan liabilitas imbalan pascakerja. post-employment benefits. In determining the
Dalam menentukan tingkat suku bunga yang appropriate discount rate, the Company consider
sesuai, Perseroan mempertimbangkan tingkat the interest rates of government bonds that are
suku bunga obligasi pemerintah yang denominated in the currency in which the
didenominasikan dalam mata uang imbalan benefits will be paid and that have terms to
akan dibayar dan memiliki jangka waktu yang maturity approximating the terms of the related
serupa dengan jangka waktu liabilitas imbalan post-employment benefits.
pascakerja yang terkait.
Untuk tingkat kenaikan gaji masa datang, For the rate of future salary increases, the
Perseroan mengumpulkan data historis Company collect all historical data relating to
mengenai perubahan gaji dasar pekerja dan changes in base salaries and adjusts it for future
menyesuaikannya dengan perencanaan bisnis business plans.
masa datang.
Asumsi kunci kewajiban pensiun lainnya Other key assumptions for pension obligations
sebagian ditentukan berdasarkan kondisi pasar are based in part on current market conditions.
saat ini. Informasi tambahan diungkapkan pada Additional information is disclosed in Note 25.
Catatan 25.
d. Perpajakan d. Taxation
Pertimbangan signifikan diperlukan dalam Significant judgement is required in determining
menentukan provisi perpajakan. the provision for taxes.
Perseroan menentukan provisi perpajakan The Company provide for tax provision based on
berdasarkan estimasi atas kemungkinan adanya estimates whether the additional taxes will be
tambahan beban pajak. Jika hasil akhir dari hal due. Where the final tax outcome of these
ini berbeda dengan jumlah yang dicatat semula, matters is different from the amounts that were
maka perbedaan tersebut akan berdampak pada initially recorded, such differences will impact the
laba dan rugi. profit and loss.
Halaman - 5/44 - Page
Page 528
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
4. KAS DAN SETARA KAS 4. CASH AND CASH EQUIVALENTS
2025 2024
Kas 67,759 70,648 Cash on hand
Bank – Pihak ketiga Cash in banks – Third parties
Rupiah Rupiah
PT Bank Central Asia Tbk 70,152 69,010 PT Bank Central Asia Tbk
PT Bank OCBC NISP Tbk 56,708 95 PT Bank OCBC NISP Tbk
PT Bank DBS Indonesia 30,219 258 PT Bank DBS Indonesia
PT Bank Permata Tbk 25,042 42,062 PT Bank Permata Tbk
PT Bank Mandiri (Persero) Tbk 24,162 6,574 PT Bank Mandiri (Persero) Tbk
PT Bank Rakyat Indonesia (Persero) Tbk 17,549 48,548 PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank Negara Indonesia (Persero) Tbk 16,982 11,449 PT Bank Negara Indonesia (Persero) Tbk
PT Bank CIMB Niaga Tbk 11,291 8,426 PT Bank CIMB Niaga Tbk
PT Bank BCA Syariah 10,133 25,072 PT Bank BCA Syariah
PT Bank Syariah Indonesia (Persero) Tbk 4,317 2,299 PT Bank Syariah Indonesia (Persero) Tbk
PT Bank Danamon Indonesia Tbk 3,829 3,873 PT Bank Danamon Indonesia Tbk
PT Bank Maybank Indonesia Tbk 1,430 4,398 PT Bank Maybank Indonesia Tbk
PT Bank Tabungan Negara (Persero) Tbk 1,100 3,946 PT Bank Tabungan Negara (Persero) Tbk
PT Bank Nano Syariah (dahulu PT Bank PT Bank Nano Syariah (formerly PT Bank
Sinarmas Tbk - Unit Usaha Syariah) 809 4,733 Sinarmas Tbk - Sharia Business Unit)
PT Bank UOB Indonesia 656 645 PT Bank UOB Indonesia
PT Bank Maybank Indonesia Tbk - PT Bank Maybank Indonesia Tbk -
Unit Usaha Syariah 625 6 Sharia Business Unit
PT Bank Mega Tbk 308 275 PT Bank Mega Tbk
Deutsche Bank AG 293 28 Deutsche Bank AG
PT Bank Shinhan Indonesia 182 182 PT Bank Shinhan Indonesia
MUFG Bank, Ltd. 148 11 MUFG Bank, Ltd.
PT Bank Pan Indonesia Tbk 122 113 PT Bank Pan Indonesia Tbk
PT Bank Muamalat Indonesia Tbk 118 42 PT Bank Muamalat Indonesia Tbk
PT Bank Panin Dubai Syariah Tbk 106 136 PT Bank Panin Dubai Syariah Tbk
Standard Chartered Indonesia 98 76 Standard Chartered Indonesia
Sumitomo Mitsui Banking Corporation 85 5 Sumitomo Mitsui Banking Corporation
PT Bank HSBC Indonesia 63 379 PT Bank HSBC Indonesia
PT Bank BNP Paribas Indonesia 56 425 PT Bank BNP Paribas Indonesia
PT Bank ANZ Indonesia 48 17 PT Bank ANZ Indonesia
PT Bank Mizuho Indonesia 42 69 PT Bank Mizuho Indonesia
PT Bank SBI Indonesia 29 - PT Bank SBI Indonesia
JPMorgan Chase Bank, N.A 12 12 JPMorgan Chase Bank, N.A
PT Bank BTPN Syariah Tbk - 8 PT Bank BTPN Syariah Tbk
276,714 233,172
Bank – Pihak ketiga Cash in banks – Third parties
Dolar AS US Dollar
Sumitomo Mitsui Banking Corporation 70 68 Sumitomo Mitsui Banking Corporation
PT Bank Maybank Indonesia Tbk 10 11 PT Bank Maybank Indonesia Tbk
PT Bank Permata Tbk 8 9 PT Bank Permata Tbk
PT Bank CIMB Niaga Tbk 7 8 PT Bank CIMB Niaga Tbk
PT Bank Mandiri (Persero) Tbk 5 15 PT Bank Mandiri (Persero) Tbk
PT Bank Mizuho Indonesia 3 3 PT Bank Mizuho Indonesia
PT Bank DBS Indonesia 1 4 PT Bank DBS Indonesia
PT Bank Central Asia Tbk - 27 PT Bank Central Asia Tbk
Lain-lain (masing-masing di bawah Rp 1) 1 3 Others (each below Rp 1)
105 148
276,819 233,320
Bank – Pihak berelasi Cash in banks – Related party
Rupiah Rupiah
PT Bank Saqu Indonesia (dahulu PT Bank Saqu Indonesia (formerly
PT Bank Jasa Jakarta) 53,274 212 PT Bank Jasa Jakarta)
53,274 212
397,852 304,180
Halaman - 5/45 - Page
Page 529
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
4. KAS DAN SETARA KAS (lanjutan) 4. CASH AND CASH EQUIVALENTS (continued)
Saldo kas dan setara kas dalam mata uang asing As at 31 December 2025, the balance of cash and
pada tanggal 31 Desember 2025 adalah sebesar cash equivalents in foreign currency was
Dolar AS 6.265 (nilai penuh) (2024: US Dollar 6,265 (full amount) (2024: US Dollar
Dolar AS 9.153 (nilai penuh)). 9,153 (full amount)).
Suku bunga rekening bank selama tahun berjalan Bank accounts interest rates during the year ranged
berkisar antara 0,00% - 4,50% pada 31 Desember between 0.00% - 4.50% as at 31 December 2025 for
2025 untuk mata uang Rupiah (2024: 0,00% - Rupiah balances (2024: 0.00% - 5.25%) and 0.00% -
5,25%) dan 0,00% - 0.35% pada 31 Desember 2025 0.35% as at 31 December 2025 for US Dollar
untuk mata uang Dolar AS (2024: 0,00% - 0,35%). balances (2024: 0.00% - 0.35%).
Pada tanggal 31 Desember 2025 dan 2024, As at 31 December 2025 and 2024, Management
Manajemen berkeyakinan bahwa tidak terdapat believes that there are no restriction of cash and cash
saldo kas dan setara kas yang dibatasi equivalents.
penggunaannya.
Seluruh kas dan setara kas merupakan aset All cash and cash equivalents are financial assets in
keuangan dalam Stage 1. Stage 1.
5. PIUTANG PEMBIAYAAN KONSUMEN – BERSIH 5. CONSUMER FINANCING RECEIVABLES – NET
2025 2024
Piutang pembiayaan konsumen - Consumer financing receivables -
bruto gross
Pembiayaan sendiri: Direct financing:
- Pihak ketiga 64,363,878 55,589,856 Third parties -
Pembiayaan yang dibiayai
bersama pihak lain without recourse Joint financing without recourse
- Pihak ketiga 333,616 98,305 Third parties -
64,697,494 55,688,161
Dikurangi: Less:
Penghasilan pembiayaan konsumen Unearned income on consumer
yang belum diakui financing
Pembiayaan sendiri: Direct financing:
- Pihak ketiga (14,437,247) (12,844,082) Third parties -
Pembiayaan yang dibiayai bersama
pihak lain without recourse Joint financing without recourse
- Pihak ketiga (200,744) (58,664) Third parties -
(14,637,991) (12,902,746)
50,059,503 42,785,415
Penyisihan kerugian penurunan nilai (3,100,629) (2,883,115) Allowance for impairment losses
Bersih 46,958,874 39,902,300 Net
Selama tahun 2025 dan 2024, jangka waktu During 2025 and 2024, period of consumer financing
pembiayaan konsumen berkisar antara 6 - 84 bulan. ranged from 6 - 84 months.
Halaman - 5/46 - Page
Page 530
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
5. PIUTANG PEMBIAYAAN KONSUMEN – BERSIH 5. CONSUMER FINANCING RECEIVABLES – NET
(lanjutan) (continued)
Piutang pembiayaan konsumen yang akan diterima Consumer financing receivables to be received
sesuai dengan tanggal jatuh temponya sebagai according to the maturity date are as follows:
berikut:
2025 2024
< 1 tahun 30,886,414 24,953,716 < 1 year
1 - 2 tahun 14,985,899 13,930,263 1 - 2 years
2 - 3 tahun 3,986,594 3,734,159 2 - 3 years
> 3 tahun 200,596 167,277 > 3 years
50,059,503 42,785,415
Analisis umur piutang pembiayaan konsumen Aging analysis of the consumer financing receivables
berdasarkan jadwal pembayaran adalah sebagai based on installment schedule is as follows:
berikut:
2025 2024
Belum jatuh tempo 49,427,614 42,268,255 Current
Lewat jatuh tempo: Overdue:
1 - 30 hari 352,197 300,685 1 - 30 days
31 - 60 hari 150,298 119,893 31 - 60 days
61 - 90 hari 70,431 52,212 61 - 90 days
> 90 hari 58,963 44,370 > 90 days
50,059,503 42,785,415
Menurut Stage By Stage
Berikut adalah perubahan jumlah piutang Below is movement of consumer financing
pembiayaan konsumen yang diberikan berdasarkan receivables based on stages during the years ended
stage selama tahun-tahun berakhir 31 Desember 31 December 2025 and 2024:
2025 dan 2024:
31 Desember/December 2025
Jumlah/
Stage 1 Stage 2 Stage 3 Total
Saldo awal 22,522,850 19,759,828 502,737 42,785,415 Beginning balance
Transfer ke kerugian kredit Transfer to
ekspektasian sepanjang lifetime expected credit
umurnya (Stage 2) (1,401,104) 1,771,129 (370,025) - losses (Stage 2)
Transfer ke kredit
yang mengalami Transfer to credit
penurunan nilai (Stage 3) - (604,286) 604,286 - impaired (Stage 3)
Transfer ke kerugian kredit Transfer to 12 months
ekspektasian 12 bulan expected credit
(Stage 1) - - - - losses (Stage 1)
Perubahan bersih pada eksposur Net change in exposure
dan pengukuran kembali*) 3,282,120 5,377,977 231,780 8,891,877 and remeasurement*)
Penghapusan - (1,395,882) (221,907) (1,617,789) Written-off
mi
Saldo akhir 24,403,866 24,908,766 746,871 50,059,503 Ending balance
*) Termasuk dalam perubahan bersih pada eksposur dan pengukuran *) Include the net change in exposure and remeasurements are
kembali adalah penambahan eksposur tahun berjalan serta additional exposure during the year including its changes/transfer
perubahan/transfer sepanjang tahun dan pembayaran. during the year and repayment.
Halaman - 5/47 - Page
Page 531
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
5. PIUTANG PEMBIAYAAN KONSUMEN – BERSIH 5. CONSUMER FINANCING RECEIVABLES – NET
(lanjutan) (continued)
Menurut Stage (lanjutan) By Stage (continued)
Berikut adalah perubahan jumlah piutang Below is movement of consumer financing
pembiayaan konsumen yang diberikan berdasarkan receivables based on stages during the years ended
stage selama tahun-tahun berakhir 31 Desember 31 December 2025 and 2024: (continued)
2025 dan 2024: (lanjutan)
31 Desember/December 2024
Jumlah/
Stage 1 Stage 2 Stage 3 Total
Saldo awal 20,746,167 15,513,870 358,833 36,618,870 Beginning balance
Transfer ke kerugian kredit Transfer to
ekspektasian sepanjang lifetime expected credit
umurnya (Stage 2) (11,487,337) 11,766,116 (278,779) - losses (Stage 2)
Transfer ke kredit
yang mengalami Transfer to credit
penurunan nilai (Stage 3) (225,870) (379,148) 605,018 - impaired (Stage 3)
Transfer ke kerugian kredit Transfer to 12 months
ekspektasian 12 bulan expected credit
(Stage 1) 1,498,147 (1,498,147) - - losses (Stage 1)
Perubahan bersih pada eksposur Net change in exposure
dan pengukuran kembali*) 11,991,743 (4,499,366) 30,285 7,522,662 and remeasurement*)
Penghapusan - (1,143,497) (212,620) (1,356,117) Written-off
Saldo akhir 22,522,850 19,759,828 502,737 42,785,415 Ending balance
Perubahan pada penyisihan kerugian penurunan Movements of the allowance for impairment losses
nilai adalah sebagai berikut: are as follows:
2025 2024
Saldo awal 2,883,115 2,825,680 Beginning balance
Penambahan 1,370,569 1,058,091 Additions
Penghapusan piutang (1,617,789) (1,356,117) Written-off receivables
Penerimaan penghapusan piutang 464,734 355,461 Recovery from written-off receivables
Saldo akhir 3,100,629 2,883,115 Ending balance
31 Desember/December 2025
Jumlah/
Stage 1 Stage 2 Stage 3 Total
Saldo awal 677,045 1,712,834 493,236 2,883,115 Beginning balance
Transfer ke kerugian kredit Transfer to
ekspektasian sepanjang lifetime expected credit
umurnya (Stage 2) (49,996) 204,217 (154,221) - losses (Stage 2)
Transfer ke kredit
yang mengalami Transfer to credit
penurunan nilai (Stage 3) - (448,159) 448,159 - impaired (Stage 3)
Transfer ke kerugian kredit Transfer to 12 months
ekspektasian 12 bulan expected credit
(Stage 1) - - - - losses (Stage 1)
Perubahan bersih pada eksposur Net change in exposure
dan pengukuran kembali*) (123,259) 1,559,021 (65,193) 1,370,569 and remeasurement*)
Penghapusan - (1,395,882) (221,907) (1,617,789) Written-off
Pendapatan atas pemulihan - 352,559 112,175 464,734 Recovery income
Saldo akhir 503,790 1,984,590 612,249 3,100,629 Ending balance
*) Termasuk dalam perubahan bersih pada eksposur dan pengukuran *) Include the net change in exposure and remeasurements are
kembali adalah penambahan eksposur tahun berjalan serta additional exposure during the year including its changes/transfer
perubahan/transfer sepanjang tahun dan pembayaran. during the year and repayment.
Halaman - 5/48 - Page
Page 532
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
5. PIUTANG PEMBIAYAAN KONSUMEN – BERSIH 5. CONSUMER FINANCING RECEIVABLES – NET
(lanjutan) (continued)
Menurut Stage (lanjutan) By Stage (continued)
Perubahan pada penyisihan kerugian penurunan Movements of the allowance for impairment losses
nilai adalah sebagai berikut: (lanjutan) are as follows: (continued)
31 Desember/December 2024
Jumlah/
Stage 1 Stage 2 Stage 3 Total
Saldo awal 914,339 1,560,404 350,937 2,825,680 Beginning balance
Transfer ke kerugian kredit Transfer to
ekspektasian sepanjang lifetime expected credit
umurnya (Stage 2) (573,830) 687,719 (113,889) - losses (Stage 2)
Transfer ke kredit
yang mengalami Transfer to credit
penurunan nilai (Stage 3) (164,662) (375,095) 539,757 - impaired (Stage 3)
Transfer ke kerugian kredit Transfer to 12 months
ekspektasian 12 bulan expected credit
(Stage 1) 40,426 (40,426) - - losses (Stage 1)
Perubahan bersih pada eksposur Net change in exposure
dan pengukuran kembali*) 460,772 755,645 (158,326) 1,058,091 and remeasurement*)
Penghapusan - (1,143,497) (212,620) (1,356,117) Written-off
Pendapatan atas pemulihan - 268,084 87,377 355,461 Recovery income
Saldo akhir 677,045 1,712,834 493,236 2,883,115 Ending balance
*) Termasuk dalam perubahan bersih pada eksposur dan pengukuran *) Include the net change in exposure and remeasurements are
kembali adalah penambahan eksposur tahun berjalan serta additional exposure during the year including its changes/transfer
perubahan/transfer sepanjang tahun dan pembayaran. during the year and repayment.
Selama tahun 2025, suku bunga/marjin efektif During 2025, effective interest/margin rates ranged
berkisar antara 9,09% - 45,57% (2024: 9,20% - from 9.09% - 45.57% (2024: 9.20% - 45.96%).
45,96%).
Sebagai jaminan atas piutang pembiayaan As collateral of consumer financing receivables for
konsumen untuk kendaraan bermotor, Perseroan vehicle financing, the Company obtained collateral
menerima jaminan dari konsumen berupa Bukti from customers in the form of the Certificate of
Pemilikan Kendaraan Bermotor (“BPKB”) atas Ownership (“BPKB”) of the vehicle financed by the
kendaraan bermotor yang dibiayai Perseroan. Company.
Sebagai jaminan atas piutang pembiayaan As collateral of consumer financing receivables for
konsumen untuk modal usaha, Perseroan menerima working capital, the Company obtained collateral
jaminan dari konsumen berupa Bukti Pemilikan from customers in the form of the Certificate of
Kendaraan Bermotor (“BPKB”) atau Sertifikat Hak Ownership (“BPKB”) or Freehold title (“SHM”) owned
Milik (“SHM”) yang dimiliki oleh konsumen. by the customer.
Pada 31 Desember 2025 dan 2024, tidak terdapat As at 31 December 2025 and 2024, there are no
piutang pembiayaan konsumen yang digunakan consumer financing receivables used as collateral in
sebagai jaminan sehubungan dengan fasilitas connection with the borrowing facility and securities
pinjaman dan surat berharga yang diterbitkan seperti issued as disclosed in Note 14 and 15.
diungkapkan dalam Catatan 14 dan 15.
Manajemen berpendapat bahwa jumlah penyisihan Management believes that the existing allowance for
kerugian penurunan nilai yang dibentuk adalah impairment losses is adequate to cover possible
cukup untuk menutup kerugian yang mungkin timbul losses from uncollectible consumer financing
akibat tidak tertagihnya piutang pembiayaan receivables.
konsumen.
Halaman - 5/49 - Page
Page 533
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
5. PIUTANG PEMBIAYAAN KONSUMEN – BERSIH 5. CONSUMER FINANCING RECEIVABLES – NET
(lanjutan) (continued)
2025 2024
Piutang pembiayaan konsumen: Consumer financing receivables:
- Konvensional 44,407,831 39,837,808 Conventional -
- Syariah 5,651,672 2,947,607 Sharia -
50,059,503 42,785,415
Penyisihan kerugian penurunan nilai: Allowance for impairment losses:
- Konvensional (2,718,780) (2,663,605) Conventional -
- Syariah (381,849) (219,510) Sharia -
(3,100,629) (2,883,115)
Piutang pembiayaan konsumen - bersih 46,958,874 39,902,300 Consumer financing receivables - net
Piutang pembiayaan konsumen – Konvensional Consumer financing receivables – Conventional
Semua piutang pembiayaan konsumen – All of Company’s consumer financing receivables –
Konvensional Perseroan adalah dalam mata uang Conventional are in Rupiah currency, with details as
Rupiah, dengan rincian sebagai berikut: follow:
2025 2024
Piutang pembiayaan konsumen – Consumer financing receivables –
bruto: gross:
Pembiayaan sendiri: Direct financing:
- Pihak ketiga 58,000,438 52,051,707 Third parties -
Pembiayaan yang dibiayai
bersama pihak lain without recourse: Joint financing without recourse:
- Pihak ketiga 333,616 98,300 Third parties -
58,334,054 52,150,007
Dikurangi: Less:
Penghasilan pembiayaan konsumen Unearned income on consumer
yang belum diakui: financing:
Pembiayaan sendiri: Direct financing:
- Pihak ketiga (13,725,479) (12,253,536) Third parties -
Pembiayaan yang dibiayai bersama
pihak lain without recourse: Joint financing without recourse:
- Pihak ketiga (200,744) (58,663) Third parties -
(13,926,223) (12,312,199)
44,407,831 39,837,808
Penyisihan kerugian penurunan nilai (2,718,780) (2,663,605) Allowance for impairment losses
Bersih 41,689,051 37,174,203 Net
Halaman - 5/50 - Page
Page 534
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
5. PIUTANG PEMBIAYAAN KONSUMEN – BERSIH 5. CONSUMER FINANCING RECEIVABLES – NET
(lanjutan) (continued)
Piutang pembiayaan konsumen – Syariah Consumer financing receivables – Sharia
Semua piutang pembiayaan konsumen – Syariah All of Company’s consumer financing receivables –
Perseroan adalah dalam mata uang Rupiah, dengan Sharia are in Rupiah currency, with details as follow:
rincian sebagai berikut:
2025 2024
Piutang pembiayaan konsumen - Consumer financing receivables -
bruto: gross:
Pembiayaan sendiri: Direct financing:
- Pihak ketiga 6,363,440 3,538,149 Third parties -
Pembiayaan yang dibiayai
bersama pihak lain
without recourse: Joint financing without recourse:
- Pihak ketiga - 5 Third parties -
6,363,440 3,538,154
Dikurangi: Less:
Penghasilan pembiayaan konsumen Unearned income on consumer
yang belum diakui: financing:
Pembiayaan sendiri: Direct financing:
- Pihak ketiga (711,768) (590,546) Third parties -
Pembiayaan yang dibiayai
bersama pihak lain
without recourse: Joint financing without recourse:
- Pihak ketiga - (1) Third parties -
(711,768) (590,547)
5,651,672 2,947,607
Penyisihan kerugian penurunan nilai (381,849) (219,510) Allowance for impairment losses
Bersih 5,269,823 2,728,097 Net
6. PIUTANG LAIN-LAIN – BERSIH 6. OTHER RECEIVABLES – NET
2025 2024
Pihak ketiga Third parties
- Pinjaman karyawan 30,823 23,000 Employee loans -
- Lain-lain 7,141 16,334 Others -
37,964 39,334
Piutang pembiayaan dalam Consumer financing receivables
perhatian khusus: with special mention:
- Kendaraan 89,550 93,898 Vehicles -
- Nonkendaraan 82,086 94,430 Non-vehicles -
171,636 188,328
Dikurangi: Less:
Penyisihan kerugian penurunan nilai (34,704) (44,770) Allowance for impairment losses
136,932 143,558
174,896 182,892
Pihak berelasi Related parties
- Piutang asuransi kredit 161,513 81,832 Credit insurance receivable -
- Pembayaran konsumen Settlement of debtor’s payment -
melalui payment channel 52,673 78,939 through payment channel
- Pinjaman manajemen kunci 4,885 6,948 Key management loans -
219,071 167,719
393,967 350,611
Akun lain-lain terdiri pembayaran di muka untuk Others consist of advance payment for employee and
karyawan dan piutang atas kerja sama di lingkup receivables in respect of operational cooperation
operasional. agreement.
Halaman - 5/51 - Page
Page 535
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
6. PIUTANG LAIN-LAIN – BERSIH (lanjutan) 6. OTHER RECEIVABLES – NET (continued)
Perubahan pada penyisihan kerugian penurunan Movements of the allowance for impairment losses
nilai adalah sebagai berikut: are as follows:
2025 2024
Saldo awal 44,770 37,975 Beginning balance
Penambahan 446,210 363,281 Additions
Penghapusan piutang (456,276) (356,486) Written-off receivables
Saldo akhir 34,704 44,770 Ending balance
Manajemen berpendapat bahwa jumlah penyisihan Management believes that the allowance for
penurunan nilai untuk piutang pembiayaan dalam impairment losses for consumer financing
perhatian khusus adalah cukup untuk menutup receivables with special mention is adequate to cover
kerugian yang mungkin timbul akibat tidak possible losses from uncollectible consumer financing
tertagihnya piutang pembiayaan dalam perhatian receivables with special mention.
khusus.
Lihat Catatan 26 untuk rincian saldo dan transaksi Refer to Note 26 for details of related parties
dengan pihak berelasi. balances and transactions.
7. ASET YANG DIPEROLEH UNTUK IJARAH – 7. ASSET ACQUIRED FOR IJARAH – NET
BERSIH
2025 2024
Pihak ketiga 7,451,165 7,314,446 Third parties
Akumulasi penyusutan (4,907,523) (3,632,847) Accumulated depreciation
Bersih 2,543,642 3,681,599 Net
8. BEBAN DIBAYAR DIMUKA 8. PREPAYMENTS
2025 2024
Pihak ketiga Third parties
- Sewa 83,532 92,023 Rent -
- Pemeliharaan hardware dan software 59,097 23,170 Maintenance hardware and software -
- Beban komitmen pinjaman 19,095 2,058 Borrowing commitment fees -
- Lain-lain 13,658 13,425 Others -
175,382 130,676
Pihak berelasi Related parties
- Asuransi 345 666 Insurance -
- Sewa 20 - Rent -
365 666
175,747 131,342
Akun sewa dibayar dimuka terdiri dari beban dibayar Prepayments for rental consist of prepayment for low
dimuka atas sewa kantor dan perangkat komputer value office rental and computer hardware. The
yang bernilai rendah. Jangka waktu untuk kontrak period of office rental and computer hardware rental
sewa kantor dan sewa perangkat komputer berkisar ranged between 1 - 36 months (2024: 1 - 36 months).
antara 1 - 36 bulan (2024: 1 - 36 bulan).
Akun beban komitmen pinjaman merupakan biaya Borrowing commitment fees represents unamortised
yang belum diamortisasi sehubungan dengan fees in respect of borrowing not yet drawdown by the
pinjaman yang belum ditarik oleh Perseroan. Company.
Lihat Catatan 26 untuk rincian saldo dan transaksi Refer to Note 26 for details of related parties
dengan pihak berelasi. balances and transactions.
Halaman - 5/52 - Page
Page 536
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
9. ASET TETAP 9. FIXED ASSETS
Aset tetap terdiri dari: Fixed assets consist of the following:
2025 2024
Aset kepemilikan langsung 631,629 567,479 Direct ownership assets
Aset hak-guna 316,010 288,070 Right-of-use assets
Bersih 947,639 855,549 Net
31 Desember/December 2025
Saldo awal/
Beginning Penambahan/ Pengurangan/ Saldo akhir/
balance Additions Deductions Ending balance
Aset kepemilikan Direct ownership
langsung: assets:
Harga perolehan Acquisition cost
Tanah 49,933 245 - 50,178 Land
Tanah - pembaruan 189 - - 189 Land - renewal
Bangunan 141,848 8,189 (202) 149,835 Buildings
Prasarana bangunan 217,395 48,002 (8,280) 257,117 Building improvements
Kendaraan 4,857 - (318) 4,539 Vehicles
Peralatan kantor 2,096,818 295,589 (114,421) 2,277,986 Office equipment
Perabot kantor 117,807 13,748 (3,874) 127,681 Furniture and fixtures
2,628,847 365,773 (127,095) 2,867,525
Akumulasi penyusutan Accumulated depreciation
Tanah - pembaruan 111 9 - 120 Land - renewal
Bangunan 96,276 5,742 (197) 101,821 Buildings
Prasarana bangunan 152,376 37,202 (8,131) 181,447 Building improvements
Kendaraan 2,480 795 (318) 2,957 Vehicles
Peralatan kantor 1,717,258 246,471 (114,330) 1,849,399 Office equipment
Perabot kantor 92,867 11,092 (3,807) 100,152 Furniture and fixtures
2,061,368 301,311 (126,783) 2,235,896
Nilai buku bersih 567,479 631,629 Net book value
31 Desember/December 2025
Saldo awal/
Beginning Penambahan/ Pengurangan/ Saldo akhir/
balance Additions Deductions Ending balance
Aset hak-guna Right-of-use assets
Harga perolehan Acquisition cost
Bangunan 239,124 106,559 (73,852) 271,831 Buildings
Kendaraan 258,650 89,640 (46,942) 301,348 Vehicles
497,774 196,199 (120,794) 573,179
Akumulasi penyusutan Accumulated depreciation
Bangunan 81,446 103,705 (73,852) 111,299 Buildings
Kendaraan 128,258 64,554 (46,942) 145,870 Vehicles
209,704 168,259 (120,794) 257,169
Nilai buku bersih 288,070 316,010 Net book value
Halaman - 5/53 - Page
Page 537
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
9. ASET TETAP (lanjutan) 9. FIXED ASSETS (continued)
Aset tetap terdiri dari: (lanjutan) Fixed assets consist of the following: (continued)
31 Desember/December 2024
Saldo awal/
Beginning Penambahan/ Pengurangan/ Saldo akhir/
balance Additions Deductions Ending balance
Aset kepemilikan Direct ownership
langsung: assets:
Harga perolehan Acquisition cost
Tanah 49,957 - (24) 49,933 Land
Tanah - pembaruan 189 - - 189 Land - renewal
Bangunan 135,970 6,228 (350) 141,848 Buildings
Prasarana bangunan 162,366 58,650 (3,621) 217,395 Building improvements
Kendaraan 3,765 1,167 (75) 4,857 Vehicles
Peralatan kantor 1,863,362 262,088 (28,632) 2,096,818 Office equipment
Perabot kantor 105,011 15,368 (2,572) 117,807 Furniture and fixtures
2,320,620 343,501 (35,274) 2,628,847
Akumulasi penyusutan Accumulated depreciation
Tanah - pembaruan 102 9 - 111 Land - renewal
Bangunan 90,960 5,656 (340) 96,276 Buildings
Prasarana bangunan 116,364 39,524 (3,512) 152,376 Building improvements
Kendaraan 1,980 575 (75) 2,480 Vehicles
Peralatan kantor 1,516,990 228,889 (28,621) 1,717,258 Office equipment
Perabot kantor 86,540 8,816 (2,489) 92,867 Furniture and fixtures
1,812,936 283,469 (35,037) 2,061,368
Nilai buku bersih 507,684 567,479 Net book value
31 Desember/December 2024
Saldo awal/
Beginning Penambahan/ Pengurangan/ Saldo akhir/
balance Additions Deductions Ending balance
Aset hak-guna Right-of-use assets
Harga perolehan Acquisition cost
Bangunan 217,809 144,605 (123,290) 239,124 Buildings
Kendaraan 235,636 93,664 (70,650) 258,650 Vehicles
453,445 238,269 (193,940) 497,774
Akumulasi penyusutan Accumulated depreciation
Bangunan 69,540 135,196 (123,290) 81,446 Buildings
Kendaraan 138,069 60,839 (70,650) 128,258 Vehicles
207,609 196,035 (193,940) 209,704
Nilai buku bersih 245,836 288,070 Net book value
Pada tanggal 31 Desember 2025, semua tanah yang As at 31 December 2025, all land owned by the
dimiliki Perseroan telah bersertifikat Hak Guna Company has certificates of Building Right to Use
Bangunan (“HGB”) dan masa penggunaannya akan Titles (“HGB”) and the useful lives are between the
berakhir antara tahun 2026 - 2055 (2024: 2025 - year 2026 - 2055 (2024: 2025 - 2052). Management
2052). Manajemen berpendapat tidak terdapat believes that there will be no difficulty in the extension
masalah dengan perpanjangan hak atas tanah, of the land rights, as all the land was acquired legally
karena seluruh tanah diperoleh secara sah dan and is supported by sufficient evidence of ownership.
didukung oleh bukti kepemilikan yang memadai.
Aset tetap, kecuali tanah, telah diasuransikan kepada Fixed assets, except land, are insured to PT Asuransi
PT Asuransi Astra Buana (pihak berelasi) terhadap Astra Buana (related party) for potential losses arising
kemungkinan terjadinya kerugian yang ditimbulkan from fire and other risks with a total coverage amount
dari kebakaran dan risiko lainnya dengan nilai of Rp 468,374 as at 31 December 2025 (2024:
pertanggungan sejumlah Rp 468.374 pada tanggal Rp 467,373). Management believes that the
31 Desember 2025 (2024: Rp 467.373). Manajemen insurance coverage is adequate.
berpendapat bahwa nilai pertanggungan tersebut
adalah cukup.
Halaman - 5/54 - Page
Page 538
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
9. ASET TETAP (lanjutan) 9. FIXED ASSETS (continued)
Tidak terdapat aset tetap yang dijaminkan sebagai There are no fixed assets pledged as security
jaminan sehubungan dengan fasilitas pinjaman yang collateral for the Company’s borrowing facilities.
diperoleh Perseroan.
Perhitungan keuntungan dari penjualan aset tetap The calculation of gain on sale of fixed assets are as
adalah sebagai berikut: follows:
2025 2024
Harga perolehan 127,095 35,274 Cost
Akumulasi penyusutan (126,783) (35,037) Accumulated depreciation
Nilai tercatat aset tetap yang terjual 312 237 Carrying value fixed assets sold
Proceeds from sale of
Hasil dari penjualan aset tetap 1,097 2,422 fixed assets
Keuntungan dari penjualan aset Gain on sales of fixed assets
tetap (lihat Catatan 21) 785 2,185 (refer to Note 21)
Berdasarkan laporan tertanggal 31 Desember 2025 Based on the report dated 31 December 2025 and
dan 2024, penilaian atas nilai wajar tanah dan 2024, valuation to determine the fair values of the
bangunan yang dimiliki Perseroan di tahun 2025 dan Company’s land and buildings in 2025 and 2024 was
2024 dilakukan oleh Kantor Jasa Penilai Publik Hari performed by Kantor Jasa Penilai Publik Hari Utomo
Utomo dan Rekan, penilai independen yang telah dan Rekan, an independent valuer registered with
teregistrasi pada OJK. Penilaian, yang dilakukan OJK. The valuation, which was conducted in
sesuai dengan Standar Penilaian Internasional, accordance with International Valuation Standards,
ditentukan berdasarkan transaksi pasar terkini yang was determined with reference to recent market
dilakukan dalam ketentuan-ketentuan yang wajar. transactions conducted at arm’s length terms. The
Metode penilaian yang digunakan adalah Metode appraisal method used is Market Data Approach
Pendekatan Data Pasar dan Pendekatan Biaya. Method and Cost Approach. As at 31 December
Pada tanggal 31 Desember 2025, nilai wajar (hierarki 2025, fair values (fair value hierarchy level 2) of the
nilai wajar tingkat 2) tanah dan bangunan yang Company’s land and buildings was Rp 356,102
dimiliki Perseroan bernilai Rp 356.102 (2024: (2024: Rp 356,150).
Rp 356.150).
Untuk aset tetap selain tanah dan bangunan, tidak For fixed assets other than land and building, there is
ada perbedaan yang signifikan antara nilai wajar no significant difference between the fair values and
dengan nilai tercatatnya. carrying values.
Manajemen berkeyakinan bahwa tidak terdapat Management believes that there is no permanent
penurunan nilai yang permanen atas aset tetap. diminution in fixed assets.
Pada tanggal 31 Desember 2025 dan 2024, As at 31 December 2025 and 2024, the Company
Perseroan melakukan peninjauan kembali atas masa performed a review on useful life, depreciation
manfaat, metode penyusutan, dan nilai residu aset method, and residual value of fixed assets and
tetap dan menyimpulkan bahwa tidak terdapat concluded that there was no change in those
perubahan atas metode dan asumsi tersebut. methodology and assumptions.
Seluruh aset tetap yang ada pada tanggal pelaporan All of the fixed assets as at the reporting date are fully
digunakan untuk menunjang aktivitas operasi used to support the Company’s operation activities.
Perseroan. Pada tanggal 31 Desember 2025, As at 31 December 2025, there is fully depreciated
terdapat aset tetap yang telah disusutkan penuh assets amounted to Rp 1,704,024 (2024:
sebesar Rp 1.704.024 (2024: Rp 1.583.366). Rp 1,583,366).
Halaman - 5/55 - Page
Page 539
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
9. ASET TETAP (lanjutan) 9. FIXED ASSETS (continued)
Aset hak-guna Right-of-use assets
Jumlah pengeluaran kas untuk sewa selama tahun The total cash outflow for leases for the year ended
berakhir pada tanggal 31 Desember 2025 dan 2024 31 December 2025 and 2024 was Rp 106,559 and
masing-masing adalah Rp 106.559 dan Rp 144.605. Rp 144,605, respectively.
Laporan laba rugi menyajikan saldo berikut berkaitan Statements of profit or loss shows the following
dengan sewa: amounts related to leases:
2025 2024
Depreciation expense
Beban penyusutan aset hak-guna: of right-of-use assets:
- Bangunan 103,705 135,196 Buildings -
- Kendaraan 64,554 60,839 Vehicles -
168,259 196,035
Beban bunga (lihat Catatan 24) 14,468 13,246 Interest expense (refer to Note 24)
182,727 209,281
Beban berkaitan dengan sewa jangka Expense relating to short term lease
pendek (kurang dari 12 bulan) dan (less than 12-months) and
aset bernilai rendah (lihat Catatan 23) 91,210 26,353 low value assets (refer to Note 23)
Lihat Catatan 26 untuk rincian saldo dan transaksi Refer to Note 26 for details of related parties
dengan pihak berelasi. balances and transactions.
10. INVESTASI PADA ENTITAS ASOSIASI 10. INVESTMENT IN ASSOCIATE
Pada tanggal 1 Juli 2021, Perseroan melakukan On 1 July 2021, the Company divested its investment
divestasi penyertaan pada ADA dengan nilai wajar in ADA with the total fair value of investment of
investasi sebesar Rp 41.079 dengan persentase Rp 41,079 with an ownership percentage of 25%
kepemilikan sebesar 25% (lihat Catatan 1). (refer to Note 1).
Pada tanggal 14 Februari 2022, Perseroan On 14 February 2022, the Company injected paid up
menambah setoran modal pada entitas asosiasi, capital in associate, amounted to Rp 75,000, and
sejumlah Rp 75.000, dan tidak terdapat perubahan there is no changes in the Company’s percentage of
persentase kepemilikan Perseroan di ADA. ownership in ADA.
Pada tanggal 28 Oktober 2025, Perseroan On 28 October 2025, the Company injected paid up
menambah setoran modal pada entitas asosiasi, capital in associate, amounted to Rp 50,000, and
sejumlah Rp 50.000, dan tidak terdapat perubahan there is no changes in the Company’s percentage of
persentase kepemilikan Perseroan di ADA. ownership in ADA.
Entitas asosiasi yang dimiliki oleh Perseroan pada The associated entity which is owned by the
tanggal 31 Desember 2025 dan 2024 adalah sebagai Company as at 31 December 2025 and 2024 is as
berikut: follow:
Persentase Kepemilikan/
Percentage of Ownership
Kegiatan Usaha/ 31 Desember/ Nilai tercatat/
Nama Perusahaan Business Activity December 2025 Carrying Value Company Name
Teknologi keuangan/
PT Astra Digital Arta ("ADA") Financial Technology 25.00% 63,312 PT Astra Digital Arta ("ADA")
Persentase Kepemilikan/
Percentage of Ownership
Kegiatan Usaha/ 31 Desember/ Nilai tercatat/
Nama Perusahaan Business Activity December 2024 Carrying Value Company Name
Teknologi keuangan/
PT Astra Digital Arta ("ADA") Financial Technology 25.00% 37,257 PT Astra Digital Arta ("ADA")
Halaman - 5/56 - Page
Page 540
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
10. INVESTASI PADA ENTITAS ASOSIASI (lanjutan) 10. INVESTMENT IN ASSOCIATE (continued)
Ringkasan laporan keuangan ADA pada tanggal Summarised statements of financial position of ADA
31 Desember 2025 dan 2024 dan untuk tahun yang as at 31 December 2025 and 2024 and for the years
berakhir pada tanggal-tanggal tersebut adalah ended are as follows:
sebagai berikut:
2025 2024
Aset 492,643 501,687 Assets
Liabilitas 239,395 352,659 Liabilities
Aset bersih 253,248 149,028 Net assets
Pendapatan 44,995 62,358 Revenue
Rugi bersih (96,026) (81,127) Net loss
Penghasilan komprehensif lain, Other comprehensive income,
setelah pajak 246 (81) after tax
Jumlah rugi komprehensif Total comprehensive loss
tahun berjalan (95,780) (81,208) for the year
Jumlah bagian Perseroan atas rugi komprehensif Total Company’s share of comprehensive loss and
dan jumlah tercatat pada entitas asosiasi adalah carrying value of associate are as follows:
sebagai berikut:
2025 2024
Saldo awal 37,257 57,559 Beginning balance
Penambahan modal 50,000 - Capital injection
Bagian atas rugi bersih (24,007) (20,282) Share of net loss
Bagian atas penghasilan komprehensif lain 62 (20) Share of other comprehensive income
Jumlah bagian atas rugi komprehensif (23,945) (20,302) Total share of comprehensive loss
Jumlah tercatat 63,312 37,257 Carrying value
Rekonsiliasi atas ringkasan informasi keuangan yang Reconciliation of the summarised financial
disajikan terhadap nilai buku dari kepentingan information presented to the carrying amount of the
Perseroan pada entitas asosiasi adalah sebagai Company interest in associate are as follows:
berikut:
2025 2024
Pengakuan awal aset bersih 149,028 230,236 Net asset initial recognition
Penambahan modal 200,000 - Capital injection
Rugi bersih (96,026) (81,127) Net loss
Penghasilan komprehensif lain Other comprehensive income
setelah pajak 246 (81) after tax
253,248 149,028
Persentase kepemilikan efektif 25% 25% Percentage of effective ownership
Nilai tercatat 63,312 37,257 Carrying value
Lihat Catatan 26 untuk rincian saldo dan transaksi Refer to Note 26 for details of related parties
dengan pihak berelasi. balances and transactions.
Halaman - 5/57 - Page
Page 541
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
11. AKRUAL 11. ACCRUALS
2025 2024
Pihak ketiga Third parties
- Insentif dan promosi 340,071 323,363 Incentives and promotions -
- Bunga pinjaman (lihat Catatan 14) 90,122 99,831 Interest on borrowings (refer to Note 14) -
- Bunga dari surat berharga Interest on -
yang diterbitkan 70,235 38,400 securities issued
- Tunjangan karyawan lainnya 54,317 49,735 Other employee benefits -
- Jasa tenaga ahli 10,713 13,702 Professional fee -
- Perbaikan dan utilitas 4,013 3,047 Utility and repairs -
- Pelatihan 1,935 1,105 Training -
- Perjalanan dinas 1,291 1,108 Business trips -
- Sewa 861 346 Rent -
- Perlengkapan kantor 491 630 Office supplies -
- Lain-lain 1,817 1,777 Others -
575,866 533,044
Akun lain-lain terdiri dari akrual untuk kesejahteraan Others consist of accruals for employee welfare,
karyawan, perekrutan karyawan, upah, jamuan dan employee recruitment, wages, entertainment and
sumbangan. donations.
12. PERPAJAKAN 12. TAXATION
a. Klaim atas restitusi pajak a. Claim for tax refund
2025 2024
Klaim atas restitusi pajak 7,680 11,844 Claim for tax refund
b. Utang pajak b. Taxes payable
2025 2024
Pajak penghasilan badan: Corporate income taxes:
- Pasal 29 335,455 230,233 Article 29 -
- Pasal 25 113,670 104,818 Article 25 -
449,125 335,051
Pajak lain-lain: Other taxes:
- Pasal 21 62,609 54,720 Article 21 -
- Pasal 23 dan 26 17,769 13,461 Articles 23 and 26 -
- Pasal 4 (2) 9,199 5,796 Article 4 (2) -
89,577 73,977
538,702 409,028
c. Beban pajak penghasilan c. Income tax expense
2025 2024
Pajak kini 1,319,292 1,163,154 Current tax
Beban pajak tangguhan 1,583 92,699 Deferred tax expense
1,320,875 1,255,853
Halaman - 5/58 - Page
Page 542
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. PERPAJAKAN (lanjutan) 12. TAXATION (continued)
c. Beban pajak penghasilan (lanjutan) c. Income tax expense (continued)
Rekonsiliasi antara beban pajak penghasilan The reconciliation between income tax expense
dengan hasil perkalian laba akuntansi sebelum and the theoretical tax amount on the
pajak penghasilan dan tarif pajak yang berlaku Company’s profit before income tax and the
adalah sebagai berikut: applied tax rate are as follows:
2025 2024
Laba sebelum pajak penghasilan 5,953,504 5,671,387 Profit before income tax
Pajak dihitung dengan tarif Tax calculated at applicable
pajak yang berlaku 22% 1,309,771 1,247,705 tax rates 22%
Dampak pajak penghasilan pada: Tax effects of:
Rugi entitas asosiasi 5,281 4,462 Loss from investment in associate
Penghasilan kena pajak final (2,969) (4,686) Income subject to final tax
Beban yang tidak dapat dikurangkan 8,792 8,372 Non-deductible expense
Beban pajak penghasilan 1,320,875 1,255,853 Income tax expense
Rekonsiliasi antara laba sebelum pajak The reconciliation between profit before income
penghasilan menurut laporan laba rugi dan tax as shown in the statements of profit or loss
penghasilan komprehensif lain dan taksiran and other comprehensive income and estimated
penghasilan kena pajak adalah sebagai berikut: taxable income is as follows:
2025 2024
Laba sebelum pajak penghasilan 5,953,504 5,671,387 Profit before income tax
Ditambah: Add:
Rugi dari entitas asosiasi 24,007 20,282 Loss from investment in associate
Laba sebelum pajak Profit before income tax
penghasilan Perseroan 5,977,511 5,691,669 of the Company
Perbedaan waktu: Timing differences:
- Penyisihan kerugian Allowance for -
penurunan nilai, penyisihan impairment losses, allowance
kerugian penurunan nilai atas for impairment losses for
piutang pembiayaan dalam consumer financing receivables
perhatian khusus, dan with special mention and
hapus buku (72,680) (458,212) write-off
- Beban penyusutan 359 (8,196) Depreciation expense -
- Beban penyisihan imbalan
kerja 63,690 44,463 Employees’ benefit expenses -
- Aset hak-guna dan liabilitas sewa 1,436 588 Right-of-use assets and lease liabilities -
(7,195) (421,357)
Perbedaan tetap: Permanent differences:
- Pendapatan bunga yang Interest income -
telah dikenakan pajak final (13,497) (21,302) subject to final tax
- Beban yang tidak dapat
dikurangkan 39,964 38,055 Non-deductible expenses -
26,467 16,753
19,272 (404,604)
Taksiran penghasilan
kena pajak 5,996,783 5,287,065 Estimated taxable income
Estimasi beban pajak
penghasilan 1,319,292 1,163,154 Estimated income tax expense
Dikurangi: Less:
- Pajak dibayar dimuka (870,167) (828,103) Prepaid taxes -
Utang pajak penghasilan 449,125 335,051 Income taxes payable
Perhitungan pajak penghasilan badan untuk The calculation of income tax for the years
tahun berakhir pada 31 Desember 2025 di atas ended 31 December 2025 is a preliminary
adalah suatu perhitungan sementara yang estimate made for accounting purposes and is
dibuat untuk tujuan akuntansi dan dapat berubah subject to change at the time the Company
pada waktu Perseroan menyampaikan Surat submits its Annual Tax Return (“SPT”).
Pemberitahuan Pajak (”SPT”) tahunannya.
Halaman - 5/59 - Page
Page 543
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. PERPAJAKAN (lanjutan) 12. TAXATION (continued)
c. Beban pajak penghasilan (lanjutan) c. Income tax expense (continued)
Perhitungan pajak penghasilan badan untuk The calculations of income tax for the year
tahun yang berakhir tanggal 31 Desember 2024 ended 31 December 2024 conform to the
adalah sesuai dengan SPT Tahunan Perseroan. Company’s Annual Tax Return.
Peraturan Menteri Keuangan No. PMK-136 The Minister of Finance Regulation No. PMK-
Tahun 2024 (“PMK-136”) telah disahkan di 136 Year 2024 (“PMK-136”) was enacted in
Indonesia, yurisdiksi di mana Perusahaan Indonesia, the jurisdiction in which the Company
didirikan, dan mulai berlaku pada 1 Januari is incorporated, and came into effect from 1
2025. Pelaporan pertama adalah untuk tahun January 2025. The first filing is for the fiscal year
pajak, yang berakhir pada 31 Desember 2025, ended 31 December 2025 which will be due by
akan jatuh tempo pada 30 Juni 2027. 30 June 2027.
Grup berada dalam lingkup aturan model Pilar The Group is within the scope of the OECD Pillar
Dua OECD dan menerapkan pengecualian Two model rules and applied the exception to
dalam pengakuan serta pengungkapan recognising and disclosing information about
informasi mengenai aset dan liabilitas pajak deferred tax assets and liabilities relating to Pillar
tangguhan yang terkait dengan pajak Two income taxes from 1 January 2025.
penghasilan Pilar Dua mulai 1 Januari 2025.
Grup telah melakukan penilaian atas potensi The Group has performed an assessment of the
eksposur Perseroan terhadap pajak penghasilan Company’s potential exposure to Pillar Two
Pilar Dua. income taxes.
Berdasarkan penilaian tersebut, sebagian besar Based on the assessment, most of the entities in
entitas dalam Grup beroperasi pada yurisdiksi the Group operate in jurisdiction that have an
yang memiliki effective tax rate di atas 15%, effective tax rate above 15%, hence the income
sehingga beban pajak penghasilan terkait pajak tax expense related to Pillar Two income taxes in
penghasilan Pilar Dua di yurisdiksi terkait dinilai the relevant jurisdictions is assessed to be
tidak material. immaterial.
d. Aset pajak tangguhan - bersih d. Deferred tax assets - net
Rincian dari aset pajak tangguhan adalah Details of deferred tax assets of the Company
sebagai berikut: are as follows:
2025
(Dibebankan)/
dikreditkan
ke laporan
laba rugi/ Dibebankan ke
(Charged)/ ekuitas/
1 Januari/ credited to profit Charged to 31 Desember/
January or loss equity December
Aset pajak tangguhan: Deferred tax assets:
Penyisihan kerugian
penurunan nilai atas Allowance for impairment
piutang pembiayaan losses of consumer financing
konsumen dan piutang receivables and consumer
pembiayaan dalam financing receivables
perhatian khusus 138,560 (15,990) - 122,570 with special mention
Penyisihan imbalan Provision for employee
kerja 68,663 14,012 (2,639) 80,036 benefits
Selisih penyusutan Difference in depreciation
aset tetap antara of fixed assets between
fiskal dan komersial - 79 - 79 fiscal and commercial
Liabilitas sewa 30,482 5,835 - 36,317 Lease liabilities
Cadangan lindung Cash flow
nilai arus kas 1,571 - 35,451 37,022 hedges reserve
239,276 3,936 32,812 276,024
Liabilitas pajak tangguhan: Deferred tax liabilities:
Aset hak-guna (28,687) (5,519) - (34,206) Right-of-use assets
Selisih penyusutan Difference in depreciation
aset tetap antara of fixed assets between
fiskal dan komersial (1,650) - - (1,650) fiscal and commercial
(30,337) (5,519) - (35,856)
Jumlah aset pajak Total deferred tax
tangguhan - bersih 208,939 (1,583) 32,812 240,168 assets – net
Halaman - 5/60 - Page
Page 544
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. PERPAJAKAN (lanjutan) 12. TAXATION (continued)
d. Aset pajak tangguhan - bersih (lanjutan) d. Deferred tax assets - net (continued)
2024
(Dibebankan)/
dikreditkan
ke laporan
laba rugi/ Dibebankan ke
(Charged)/ ekuitas/
1 Januari/ credited to profit Charged to 31 Desember/
January or loss equity December
Aset pajak tangguhan: Deferred tax assets:
Penyisihan kerugian
penurunan nilai atas Allowance for impairment
piutang pembiayaan losses of consumer financing
konsumen dan piutang receivables and consumer
pembiayaan dalam financing receivables
perhatian khusus 239,366 (100,806) - 138,560 with special mention
Penyisihan imbalan Provision for employee
kerja 58,783 9,782 98 68,663 benefits
Selisih penyusutan Difference in depreciation
aset tetap antara of fixed assets between
fiskal dan komersial 153 (153) - - fiscal and commercial
Liabilitas sewa 23,131 7,351 - 30,482 Lease liabilities
Cadangan lindung Cash flow
nilai arus kas - - 1,571 1,571 hedges reserve
321,433 (83,826) 1,669 239,276
Liabilitas pajak tangguhan: Deferred tax liabilities:
Aset hak-guna (21,465) (7,222) - (28,687) Right-of-use assets
Selisih penyusutan Difference in depreciation
aset tetap antara of fixed assets between
fiskal dan komersial - (1,650) - (1,650) fiscal and commercial
Cadangan lindung Cash flow
nilai arus kas (2,928) - 2,928 - hedges reserve
(24,393) (8,872) 2,928 (30,337)
Jumlah aset pajak Total deferred tax
tangguhan - bersih 297,040 (92,698) 4,597 208,939 assets – net
Manajemen berpendapat bahwa nilai aset pajak Management believes that the deferred tax
tangguhan di atas dapat dipulihkan. assets balances above can be recovered.
Sesuai dengan ketentuan peralihan dalam Based on the transitional provisions in the
Peraturan Menteri Keuangan Republik Regulation of the Minister of Finance of the
Indonesia Nomor 74 Tahun 2024, Perseroan Republic of Indonesia Number 74 of 2024, the
telah melaksanakan perhitungan nilai tercatat Company has calculated the carrying value of
cadangan piutang tak tertagih untuk awal tahun the allowance for doubtful accounts for the
fiskal 2024 dan selisih lebih diakui sebagai biaya beginning of the fiscal year 2024, and the excess
yang dibebankan seluruhnya untuk tahun fiskal is recognised as an expense fully charged to the
2024. fiscal year 2024.
e. Pemeriksaan pajak e. Tax assessments
Tahun fiskal 2019 Fiscal year 2019
Pada tanggal 1 November 2023, Perseroan On 1 November 2023, the Company received a
menerima surat dari Direktorat Jenderal Pajak letter from Directorate General of Taxes (“DJP”)
(“DJP”) perihal Pemberitahuan Pemeriksaan regarding the Notification of Field Audit for the
Audit tahun fiskal 2019. fiscal year 2019.
Pada tanggal 20 September 2024, Perseroan On 20 September 2024, the Company received
telah menerima Surat Ketetapan Pajak (“SKP”). a Tax Assessment Letter (“SKP”) to confirmed
SKP tersebut menetapkan kurang bayar atas underpayment of value added tax (“VAT”),
Pajak Pertambahan Nilai (“PPN”), Pajak current income tax (“CIT”), income tax article 21,
Penghasilan (“PPh”) Badan, PPh 21, PPh 23 income tax article 23, and income tax article 4 (2)
dan PPh Pasal 4 (2) dengan jumlah keseluruhan with total amount Rp 2,303 (including penalty).
sebesar Rp 2.303 (termasuk denda).
Pada tanggal 16 Oktober 2024, kurang bayar ini On 16 October 2024, this underpayment has
telah dibayar sebesar Rp 2.303 been paid amounting Rp 2,303.
Halaman - 5/61 - Page
Page 545
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. PERPAJAKAN (lanjutan) 12. TAXATION (continued)
e. Pemeriksaan pajak (lanjutan) e. Tax assessments (continued)
Tahun fiskal 2018 Fiscal year 2018
Pada tanggal 23 Agustus 2021, Perseroan On 23 August 2021, the Company received a
menerima surat dari Direktorat Jenderal Pajak letter from Directorate General of Taxes
perihal Pemberitahuan Pemeriksaan Audit tahun regarding the Notification of Field Audit for the
fiskal 2018. fiscal year 2018.
Pada tanggal 8 Desember 2022, Perseroan On 8 December 2022, the Company received a
telah menerima Surat Ketetapan Pajak. SKP Tax Assessment Letter to confirmed
tersebut menetapkan kurang bayar atas PPN, underpayment of VAT, CIT, income tax article
PPh Badan, PPh 21, PPh 23 dan PPh Pasal 4 21, income tax article 23, and income tax article
(2) dengan jumlah keseluruhan sebesar 4 (2) with total amount Rp 7,997 (including
Rp 7.997 (termasuk denda). penalty).
Kurang bayar ini telah dibayar pada tanggal The underpayment has been paid on 19 January
19 Januari 2023 dan sebagian telah dibukukan 2023 and a portion has been booked in claim for
pada klaim atas restitusi pajak. tax refund.
Perseroan telah mengajukan keberatan pada The Company has filed an objection on
tanggal 14 Maret 2023 atas SKP terkait dengan 14 March 2023 related to the underpayment of
kurang bayar atas PPN sebesar Rp 2.101 dan VAT amounting Rp 2,101 and overall has been
ditolak oleh Kantor Pajak pada tanggal rejected by Tax Office on 27 February 2024.
27 Februari 2024.
Perseroan telah mengajukan banding pada The Company filed an appeal on 19 April 2024
tanggal 19 April 2024 terkait dengan kekurangan related to underpayment of VAT and on 11
pembayaran PPN dan pada tanggal 11 Februari February 2025, the Company received the
2025, Perseroan menerima surat keputusan appeal decision letter from the Tax Court, which
hasil banding dari pengadilan pajak yang partially granted the Company’s appeal
mengabulkan sebagian dari permohonan regarding VAT for the 2018 fiscal year
Perseroan atas PPN untuk pajak tahun 2018 amounting to Rp 1,783 of the amount previously
sebesar Rp 1.783 dari yang diklaim sebelumnya claimed by the Company.
oleh Perseroan.
Pada tanggal 02 Mei 2025, Perseroan On 2 May 2025, the Company filed a judicial
mengajukan peninjauan kembali ke Mahkamah review to the Supreme Court in relation to VAT
Agung terkait dengan PPN senilai Rp 306. amounting to Rp 306. As of the date of these
Sampai dengan tanggal laporan keuangan ini financial statements, the Company is still
Perseroan masih menunggu hasil formal dari awaiting the formal decision from the Supreme
Mahkamah Agung. Court.
Pada tanggal 6 Mei 2025 DJP juga mengajukan On 6 May 2025, the Directorate General of
peninjauan kembali ke Mahkamah Agung terkait Taxes also filed a judicial review to the Supreme
dengan hasil banding yang dikabulkan oleh Court in relation to the appeal decision granted
pengadilan pajak sebesar Rp 1.783. Sampai by the Tax Court amounting to Rp 1,783. As of
dengan tanggal laporan keuangan ini, Perseroan the date of these financial statements, the
masih menunggu hasil formal dari Mahkamah Company is still awaiting the formal decision
Agung. from the Supreme Court.
Tahun fiskal 2017 Fiscal year 2017
Pada tanggal 3 September 2020, Perseroan On 3 September 2020, the Company received
menerima Surat Ketetapan Pajak untuk tahun Tax Assessment Letter for the fiscal year 2017.
fiskal 2017. SKP tersebut menetapkan kurang The assessment confirmed underpayment of
bayar atas PPN, PPh Badan, PPh 21, PPh 23 VAT, CIT, income tax article 21, income tax
dan PPh 4 (2) dengan jumlah keseluruhan article 23 and income tax article 4 (2) with total
sebesar Rp 61.474 (termasuk denda). amount Rp 61,474 (including penalty).
Halaman - 5/62 - Page
Page 546
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. PERPAJAKAN (lanjutan) 12. TAXATION (continued)
e. Pemeriksaan pajak (lanjutan) e. Tax assessments (continued)
Tahun fiskal 2017 (lanjutan) Fiscal year 2017 (continued)
Kurang bayar ini telah dibayar pada tanggal This underpayment has been paid on
24 September 2020 dan sebagian telah 24 September 2020 and a portion has been
dibukukan pada klaim atas restitusi pajak. booked in claim for tax refund. The Company
Perseroan telah mengajukan keberatan atas has filed an objection related to the
SKP terkait dengan kurang bayar atas PPN dan underpayment of VAT and CIT amounting
PPh Badan sebesar Rp 58.644 pada tanggal Rp 58,644 on 20 November 2020.
20 November 2020.
Pada tanggal 18 Oktober 2021, Perseroan On 18 October 2021, the Company received
menerima Surat Keputusan Keberatan atas Objection Decision Letter on CIT and VAT
Surat Ketetapan Pajak PPh Badan dan PPN assessment letter. On that objection decision,
(“PPN”). Dalam surat keputusan keberatan Tax Office only agreed on CIT objection request
tersebut, Kantor Pajak hanya menyetujui amounting to Rp 8,890. On 14 January 2022, the
permohonan keberatan pajak PPh Badan Company submitted the request for appeal on
sebesar Rp 8.890. Pada tanggal 14 Januari above objection that have not been granted to
2022, Perseroan telah mengajukan permohonan the tax court.
banding atas keberatan yang belum dikabulkan
ke pengadilan pajak.
Pada tanggal 16 Februari 2024, Perseroan On 16 February 2024, the Company received
menerima surat keputusan hasil banding dari the decision letter confirming the result of the
pengadilan pajak yang mengabulkan sebagian appeal from tax court that only approved the
dari permohonan Perseroan atas PPN untuk Company’s underpayment of VAT for fiscal year
pajak tahun 2017 sebesar Rp 48.585 dari yang 2017 amounting to Rp 48,585 from the amount
diklaim sebelumnya oleh Perseroan. originally claimed by the Company.
Pada tanggal 18 April 2024, Perseroan On 18 April 2024, the Company submitted for
mengajukan peninjauan kembali ke Mahkamah judicial review to the Supreme Court related to
Agung terkait dengan PPN senilai Rp 1.168. the underpayment of VAT amounting to 1,168.
Permohonan Peninjauan Kembali sebagian A partial decision on the judicial review
telah dikeluarkan oleh Mahkamah Agung, application has been issued by the Supreme
dimana total permohonan Peninjauan Kembali Court, whereby a total amount of Rp 878 of the
ditolak sebesar Rp 878. Sampai dengan tanggal judicial review application was rejected. As of the
laporan keuangan ini, Perseroan masih date of these financial statements, the Company
menunggu sisa hasil keputusan Peninjauan is still awaiting the remaining judicial review
Kembali. decision.
Pada tanggal 3 Mei 2024, DJP juga mengajukan On 3 May 2024, the tax office has filed a judicial
peninjauan kembali ke Mahkamah Agung terkait review against the decision of this appeal related
dengan hasil banding yang dikabulkan oleh Tax Appeal approve by tax court amounting to
pengadilan pajak sebesar Rp 48.585. Hasil Rp 48,585. The decision on the judicial review
keputusan Permohonan Peninjauan Kembali application has been issued by the Supreme
telah dikeluarkan oleh Mahkamah Agung, Court, whereby the entire judicial review
dimana seluruh permohonan Peninjauan application was rejected.
Kembali ditolak.
Tahun fiskal 2016 Fiscal year 2016
Pada tanggal 6 Desember 2018, Perseroan On 6 December 2018, the Company received
menerima Surat Ketetapan Pajak untuk tahun tax assessment letter for the fiscal year 2016.
fiskal 2016. SKP tersebut menetapkan kurang The assessment confirmed underpayment of
bayar atas PPN, PPh Badan, PPh 21, PPh 23, VAT, CIT, income tax article 21, income tax
PPh 26 dan PPh 4 (2) dengan jumlah article 23, income tax article 26 and income tax
keseluruhan sebesar Rp 52.410 (termasuk article 4 (2) with total amount Rp 52,410
denda). (including penalty).
Halaman - 5/63 - Page
Page 547
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
12. PERPAJAKAN (lanjutan) 12. TAXATION (continued)
e. Pemeriksaan pajak (lanjutan) e. Tax assessments (continued)
Tahun fiskal 2016 (lanjutan) Fiscal year 2016 (continued)
Kurang bayar ini telah dibayar pada tanggal This underpayment has been paid on
19 Desember 2018 dan sebagian telah 19 December 2018 and a portion has been
dibukukan pada klaim atas restitusi pajak. booked in claim for tax refund. The Company has
Perseroan telah mengajukan keberatan atas filed an objection related to the underpayment of
SKP terkait dengan kurang bayar atas PPN VAT amounting Rp 38,022 and overall has been
sebesar Rp 38.022 dan ditolak oleh Kantor rejected by Tax Office on 8 November 2019 and
Pajak pada tanggal 8 November 2019 dan 10 December 2019. On 5 February 2020, the
10 Desember 2019. Pada tanggal 5 Februari Company submitted the request for appeal on
2020, Perseroan telah mengajukan permohonan the above objection that have not been granted
banding keberatan yang belum dikabulkan ke to the Tax Court.
pengadilan pajak.
Pada tanggal 15 Oktober 2021, Perseroan On 15 October 2021, the Company received the
menerima surat keputusan hasil banding dari decision letter confirming the result of the appeal
pengadilan pajak yang mengabulkan sebagian from tax court that only approved the Company’s
dari permohonan Perseroan atas PPN untuk underpayment of VAT for fiscal year 2016
pajak tahun 2016 sebesar Rp 17.512 dari yang amounting to Rp 17,512 from the amount
diklaim sebelumnya oleh Perseroan. originally claimed by the Company.
Pada tanggal 12 Januari 2022, Perseroan On 12 January 2022, the Company submitted for
mengajukan peninjauan kembali ke Mahkamah judicial review to the Supreme Court. Judicial
Agung. Permohonan Peninjauan Kembali review request has been partially issued by the
sebagian telah dikeluarkan oleh Mahkamah Supreme Court, where the total judicial review
Agung, dimana total permohonan Peninjauan request won by the Company amounting to
Kembali dimenangkan oleh Perseroan sebesar Rp 15,573 and rejected by the Supreme Court
Rp 15.573 dan ditolak oleh Mahkamah Agung amounted to Rp 2,848. Up to the date of this
sebesar Rp 2.848. Sampai dengan tanggal financial statements, for the remaining judicial
laporan keuangan ini, atas sisa permohonan review request by DJP amounting to Rp 22, the
peninjauan kembali oleh DJP sebesar Rp 22, Company is still waiting for the formal result from
Perseroan masih menunggu hasil formal dari Supreme Court.
Mahkamah Agung.
13. UTANG LAIN-LAIN 13. OTHER PAYABLES
2025 2024
Pihak ketiga Third parties
- Liabilitas sewa 110,745 98,745 Lease liabilities -
- Dana sosial 17,383 10,988 Social fund -
- Titipan premi asuransi konsumen 3,035 2,927 Insurance premium payment from customer -
- Klaim asuransi konsumen 1,428 291 Customer insurance claim -
- Kliring konsumen 1,058 2,117 Customer clearing accounts -
- Uang muka dari konsumen 960 1,324 Advances payment from customers -
- Uang muka perpanjangan Advances payment for renewal of -
surat tanda kendaraan bermotor 817 425 motor vehicles ownership certificates
135,426 116,817
Pihak berelasi Related parties
- Liabilitas sewa 54,333 39,811 Lease liabilities -
- Kliring konsumen 27,776 55,455 Customer clearing accounts -
82,109 95,266
217,535 212,083
Lihat Catatan 26 untuk rincian saldo dan transaksi Refer to Note 26 for details of related parties
dengan pihak berelasi. balances and transactions.
Halaman - 5/64 - Page
Page 548
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
14. PINJAMAN 14. BORROWINGS
2025 2024
Pihak ketiga Third parties
Pinjaman bank Bank loans
Rupiah Rupiah
PT Bank Pan Indonesia Tbk 3,579,560 3,693,668 PT Bank Pan Indonesia Tbk
PT Bank Mandiri (Persero) Tbk 3,376,120 4,856,297 PT Bank Mandiri (Persero) Tbk
Standard Chartered Indonesia 2,496,389 1,819,876 Standard Chartered Indonesia
PT Bank Central Asia Tbk 1,746,769 3,034,444 PT Bank Central Asia Tbk
MUFG Bank Ltd, Cabang Jakarta 1,140,000 1,140,000 MUFG Bank Ltd, Jakarta Branch
Deutsche Bank AG 650,000 - Deutsche Bank AG
PT Bank Mizuho Indonesia 500,000 - PT Bank Mizuho Indonesia
PT Bank Syariah Indonesia (Persero) Tbk 458,333 - PT Bank Syariah Indonesia (Persero) Tbk
PT Bank Rakyat Indonesia (Persero) Tbk 416,197 - PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank SBI Indonesia 299,711 - PT Bank SBI Indonesia
PT Bank Negara Indonesia (Persero) Tbk 291,662 458,323 PT Bank Negara Indonesia (Persero) Tbk
PT Bank Muamalat Indonesia Tbk 277,515 110,918 PT Bank Muamalat Indonesia Tbk
PT Bank ANZ Indonesia 240,000 - PT Bank ANZ Indonesia
PT Bank BCA Syariah 111,030 177,580 PT Bank BCA Syariah
PT Bank Maybank Indonesia Tbk 83,310 249,832 PT Bank Maybank Indonesia Tbk
PT Bank Panin Dubai Syariah Tbk 72,790 156,802 PT Bank Panin Dubai Syariah Tbk
PT Bank SMBC Indonesia Tbk - 775,000 PT Bank SMBC Indonesia Tbk
15,739,386 16,472,740
Dolar AS US Dollar
PT Bank CIMB Niaga Tbk 746,799 - PT Bank CIMB Niaga Tbk
16,486,185 16,472,740
Pinjaman sindikasi Syndicated loans
Dolar AS US Dollar
PT Bank HSBC Indonesia 3,235,639 5,523,785 PT Bank HSBC Indonesia
CTBC Bank Co., Ltd 2,830,715 - CTBC Bank Co., Ltd
Bank of China (Hong Kong) Bank of China (Hong Kong)
Limited Cabang Jakarta 2,176,552 - Limited Jakarta Branch
PT Bank DBS Indonesia - 739,677 PT Bank DBS Indonesia
8,242,906 6,263,462
24,729,091 22,736,202
Berikut adalah nilai tercatat atas jumlah pinjaman Below is the carrying amount of the borrowings
Perseroan dan beban bunga yang masih harus owned by the Company and accrued interest
dibayar: expense:
2025 2024
Pinjaman 24,729,091 22,736,202 Borrowings
Beban bunga yang masih harus dibayar Accrued interest expense
(lihat Catatan 11) 90,122 99,831 (refer to Note 11)
24,819,213 22,836,033
Angsuran pinjaman sesuai dengan tanggal jatuh Borrowings have the following settlement aging
temponya: profile:
2025 2024
< 1 tahun 16,137,589 13,586,090 < 1 year
1 - 2 tahun 6,400,246 6,341,275 1 - 2 years
2 - 3 tahun 2,191,256 2,808,837 2 - 3 years
24,729,091 22,736,202
Halaman - 5/65 - Page
Page 549
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
14. PINJAMAN (lanjutan) 14. BORROWINGS (continued)
Pada tanggal 31 Desember 2025, pinjaman - As at 31 December 2025, the above borrowings bear
pinjaman tersebut di atas dikenakan suku bunga interest rates ranging between 4.27% - 7.15% per
4,27% - 7,15% per tahun untuk mata uang Rupiah annum for Rupiah currency (2024: 5.20% - 7.20%),
(2024: 5,20% - 7,20%), antara 4,39% - 4,71% per between 4.39% - 4.71% per annum for US Dollar
tahun untuk mata uang Dolar AS (2024: 5,03% - currency (2024: 5.03% - 5.69%). All borrowings as of
5,69%). Seluruh pinjaman bank per tanggal 31 December 2025 and 2024 are not secured with
31 Desember 2025 dan 2024 tidak dijamin dengan fiduciary (refer to Note 5).
jaminan fidusia (lihat Catatan 5).
Pembayaran bunga dan pokok pinjaman telah Interest and principal loan payments have been paid
dibayarkan oleh Perseroan sesuai dengan jadwal. by the Company on schedule.
Sesuai dengan beberapa perjanjian pinjaman, As specified by the loan agreements, the borrowers
debitur diwajibkan memenuhi kewajiban-kewajiban are required to comply with certain covenants, such
tertentu seperti batasan rasio keuangan. as financial ratio covenants.
Beberapa fasilitas pinjaman sindikasi di atas Some syndicated loan facilities above require the
mensyaratkan Perseroan untuk memberikan Company to provide written notice in respect of
pemberitahuan tertulis dalam hal pembagian dividen, dividend payments, changes of capital and
perubahan modal dan pemegang saham, perubahan shareholders, changes of directors and
susunan direksi dan komisaris dan perubahan bisnis commissioners and changes of main business.
utama. Dalam perjanjian pinjaman tersebut, Under the loan agreement, the Company is obliged
Perseroan diwajibkan untuk menjaga rasio jumlah to maintain debt to equity ratio at the maximum 10:1
pinjaman terhadap ekuitas tidak melebihi rasio 10:1 and other reporting obligations.
dan kewajiban penyampaian laporan lainnya.
Perseroan telah memenuhi pembatasan- The Company has fulfilled the debt covenants
pembatasan yang diwajibkan dalam perjanjian requirements outlined in loan agreements.
pinjaman.
PT Bank Pan Indonesia Tbk PT Bank Pan Indonesia Tbk
Pada tanggal 31 Mei 2021, Perseroan telah On 31 May 2021, the Company obtained a long-term
menerima fasilitas jangka panjang dari PT Bank Pan credit facility from PT Bank Pan Indonesia Tbk
Indonesia Tbk sebesar Rp 1.000.000. Perseroan amounted to Rp 1,000,000. The Company has fully
telah menggunakan seluruh fasilitas ini melalui utilised this facility amounted through drawdown on
penarikan pada tanggal 31 Agustus 2021, 31 August 2021, 30 December 2021, 29 June 2022,
30 Desember 2021, 29 Juni 2022, dan 4 Juli 2022 and 4 July 2022 where each drawdown is amounted
masing-masing sejumlah Rp 100.000, Rp 300.000, to Rp 100,000, Rp 300,000, Rp 300,000, and,
Rp 300.000, dan Rp 300.000. Rp 300,000, respectively.
Fasilitas ini memiliki jatuh tempo 3 tahun setelah This facility will mature 3 years after the drawdown
tanggal penarikan yaitu masing-masing pada tanggal date, respectively on 31 August 2024, 30 December
31 Agustus 2024, 30 Desember 2024, 27 Juni 2025, 2024, 27 June 2025, and 4 July 2025 with quarterly
dan 4 Juli 2025 dengan cicilan pembayaran pokok repayment commenced 3 months after each
pinjaman triwulan yang dimulai 3 bulan sejak setiap drawdown date. This facility has been repaid at
tanggal penarikan. Fasilitas ini telah dilunasi pada maturity date and was not renewed.
saat jatuh tempo dan tidak diperpanjang.
Halaman - 5/66 - Page
Page 550
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
14. PINJAMAN (lanjutan) 14. BORROWINGS (continued)
PT Bank Pan Indonesia Tbk (lanjutan) PT Bank Pan Indonesia Tbk (continued)
Pada tanggal 6 September 2022, Perseroan telah On 6 September 2022, the Company obtained a
menerima fasilitas jangka panjang dari PT Bank Pan long-term credit facility from PT Bank Pan Indonesia
Indonesia Tbk sebesar Rp 1.000.000. Perseroan Tbk amounted to Rp 1,000,000. The Company has
telah menggunakan seluruh fasilitas ini sebesar fully utilised this facility amounted at Rp 1,000,000
Rp 1.000.000 melalui penarikan pada tanggal through drawdown on 30 September 2022,
30 September 2022, 20 Oktober 2022, dan 20 October 2022, and 12 December 2022 where
12 Desember 2022 masing-masing sebesar each drawdown is amounted to Rp 100,000,
Rp 100.000, Rp 500.000, dan Rp 400.000. Fasilitas Rp 500,000, and Rp 400,000, respectively. This
ini memiliki jatuh tempo 3 tahun setelah tanggal facility will mature 3 years after the drawdown date,
penarikan yaitu pada tanggal 30 September 2025, respectively on 30 September 2025, 20 October
20 Oktober 2025, dan 12 Desember 2025 dengan 2025, and 12 December 2025 with quarterly
cicilan pembayaran pokok pinjaman triwulan yang repayment commenced 3 months after each
dimulai 3 bulan sejak setiap tanggal penarikan. drawdown date. This facility has been repaid at
Fasilitas ini telah dilunasi pada saat jatuh tempo dan maturity date and was not renewed.
tidak diperpanjang.
Pada tanggal 29 Maret 2023, Perseroan telah On 29 March 2023, the Company obtained a long-
menerima fasilitas jangka panjang dari PT Bank Pan term credit facility from PT Bank Pan Indonesia Tbk
Indonesia Tbk sebesar Rp 1.500.000. Perseroan amounted to Rp 1,500,000. The Company has fully
telah menggunakan seluruh fasilitas ini melalui utilised this facility through drawdown on 13 April
penarikan pada tanggal 13 April 2023 dan 10 Mei 2023 and 10 May 2023 each amounted to
2023 masing- masing sebesar Rp 600.000 dan Rp 600,000 and Rp 900,000, respectively. This
Rp 900.000. Fasilitas ini memiliki jatuh tempo 3 tahun facility will mature 3 years after the drawdown date,
setelah tanggal penarikan yaitu pada tanggal 13 April respectively on 13 April 2026 and 8 May 2026 with
2026 dan 8 Mei 2026 dengan cicilan pembayaran quarterly repayment commenced 3 months after
pokok pinjaman triwulan yang dimulai 3 bulan sejak each drawdown date.
setiap tanggal penarikan.
Pada tanggal 13 Oktober 2023, Perseroan telah On 13 October 2023, the Company obtained a long-
menerima fasilitas jangka panjang dari PT Bank Pan term credit facility from PT Bank Pan Indonesia Tbk
Indonesia Tbk sebesar Rp 1.000.000. Perseroan amounted to Rp 1,000,000. The Company has fully
telah menggunakan seluruh fasilitas ini melalui utilised this facility through a drawdown on
penarikan pada tanggal 20 Oktober 2023 sebesar 20 October 2023 amounted to Rp 1,000,000. This
Rp 1.000.000. Fasilitas ini memiliki jatuh tempo facility will mature 3 years after the drawdown date,
3 tahun setelah tanggal penarikan yaitu pada tanggal on 20 October 2026 with quarterly repayment
20 Oktober 2026 dengan cicilan pembayaran pokok commenced 3 months after each drawdown date.
pinjaman triwulan yang dimulai 3 bulan sejak setiap
tanggal penarikan.
Pada tanggal 6 Mei 2024, Perseroan telah On 6 May 2024, the Company obtained a long-term
memperoleh fasilitas jangka panjang dari PT Bank credit facility from PT Bank Pan Indonesia Tbk
Pan Indonesia Tbk sebesar Rp 1.000.000. amounted to Rp 1,000,000. The Company has fully
Perseroan telah menggunakan seluruh fasilitas ini utilised this facility through a drawdown on 20 May
melalui penarikan pada tanggal 20 Mei 2024 sebesar 2024 amounted to Rp 1,000,000. This facility will
Rp 1.000.000. Fasilitas ini memiliki jatuh tempo mature 3 years after the drawdown date, on 20 May
3 tahun setelah tanggal penarikan yaitu pada tanggal 2027, with quarterly repayment commenced
20 Mei 2027 dengan cicilan pembayaran pokok 3 months after each drawdown date.
pinjaman triwulan yang dimulai 3 bulan sejak setiap
tanggal penarikan.
Pada tanggal 19 Desember 2024, Perseroan telah On 19 December 2024, the Company obtained a
memperoleh fasilitas jangka panjang dari PT Bank long-term credit facility from PT Bank Pan Indonesia
Pan Indonesia Tbk sebesar Rp 1.000.000. Tbk amounted to Rp 1,000,000. The Company has
Perseroan telah menggunakan seluruh fasilitas ini fully utilised this facility through a drawdown on
melalui penarikan pada tanggal 20 Desember 2024 20 December 2024 amounted to Rp 1,000,000.
sebesar Rp 1.000.000.
Halaman - 5/67 - Page
Page 551
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
14. PINJAMAN (lanjutan) 14. BORROWINGS (continued)
PT Bank Pan Indonesia Tbk (lanjutan) PT Bank Pan Indonesia Tbk (continued)
Fasilitas ini memiliki jatuh tempo 3 tahun setelah This facility will mature 3 years after the drawdown
tanggal penarikan yaitu pada tanggal 20 Desember date, on 20 December 2027, with quarterly
2027 dengan cicilan pembayaran pokok pinjaman repayment commenced 3 months after each
triwulan yang dimulai 3 bulan sejak setiap tanggal drawdown date.
penarikan.
Pada tanggal 18 Juni 2025, Perseroan telah On 18 June 2025, the Company obtained a long-
memperoleh fasilitas jangka panjang dari PT Bank term credit facility from PT Bank Pan Indonesia Tbk
Pan Indonesia Tbk sebesar Rp 1.000.000. amounted to Rp 1,000,000. The Company has fully
Perseroan telah menggunakan seluruh fasilitas ini utilised this facility through a drawdown on 20 June
melalui penarikan pada tanggal 20 Juni 2025 2025 amounted to Rp 1,000,000. This facility will
sebesar Rp 1.000.000. Fasilitas ini memiliki jatuh mature 3 years after the drawdown date, on 20 June
tempo 3 tahun setelah tanggal penarikan yaitu pada 2028, with quarterly repayment commenced
tanggal 20 Juni 2028 dengan cicilan pembayaran 3 months after each drawdown date.
pokok pinjaman triwulan yang dimulai 3 bulan sejak
setiap tanggal penarikan.
Pada tanggal 31 Oktober 2025, Perseroan telah On 31 October 2025, the Company obtained a long-
memperoleh fasilitas jangka panjang dari PT Bank term credit facility from PT Bank Pan Indonesia Tbk
Pan Indonesia Tbk sebesar Rp 1.000.000. amounted to Rp 1,000,000. The Company has fully
Perseroan telah menggunakan seluruh fasilitas ini utilised this facility through a drawdown on
melalui penarikan pada tanggal 17 November 2025 17 November 2025 amounted to Rp 1,000,000. This
sebesar Rp 1.000.000. Fasilitas ini memiliki jatuh facility will mature 3 years after the drawdown date,
tempo 3 tahun setelah tanggal penarikan yaitu pada on 17 November 2028, with quarterly repayment
tanggal 17 November 2028 dengan cicilan commenced 3 months after each drawdown date.
pembayaran pokok pinjaman triwulan yang dimulai
3 bulan sejak setiap tanggal penarikan.
Selama tahun 2025, Perseroan telah melakukan During 2025, The Company has paid loan facilities
pembayaran atas fasilitas pinjaman dari PT Bank from PT Bank Pan Indonesia Tbk amounted to
Pan Indonesia Tbk sebesar Rp 2.116.667 Rp 2,116,667 (2024: Rp 1,658,333).
(2024: Rp 1.658.333).
Pembayaran bunga dan pokok pinjaman telah Interest and principal have been paid by the
dibayarkan oleh Perseroan sesuai dengan jadwal. Company on schedule.
Pada tanggal 31 Desember 2025, total saldo As at 31 December 2025, total outstanding balance
terutang atas pinjaman terhadap PT Bank Pan from PT Bank Pan Indonesia Tbk amounted to
Indonesia Tbk sebesar Rp 3.579.560 (2024: Rp 3,579,560 (2024: Rp 3,693,668).
Rp 3.693.668).
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
Pada tanggal 4 November 2015, Perseroan telah On 4 November 2015, the Company obtained a
menerima fasilitas pinjaman jangka pendek dari short-term loan facility from PT Bank Mandiri
PT Bank Mandiri (Persero) Tbk sebesar Rp 500.000. (Persero) Tbk amounted to Rp 500,000. This facility
Fasilitas ini telah jatuh tempo pada 20 Desember has matured on 20 December 2025 and has been
2025 dan telah diperpanjang hingga 20 Desember extended until 20 December 2026
2026.
Halaman - 5/68 - Page
Page 552
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
14. PINJAMAN (lanjutan) 14. BORROWINGS (continued)
PT Bank Mandiri (Persero) Tbk (lanjutan) PT Bank Mandiri (Persero) Tbk (continued)
Pada tanggal 27 Mei 2021, Perseroan telah On 27 May 2021, the Company obtained a long-term
menerima fasilitas jangka panjang dari PT Bank credit facility from PT Bank Mandiri (Persero) Tbk
Mandiri (Persero) Tbk sebesar Rp 1.500.000. amounted to Rp 1,500,000. The Company has fully
Perseroan telah menggunakan seluruh fasilitas ini utilised this facility through drawdown on 28 July 2021,
melalui penarikan pada tanggal 28 Juli 2021, 30 September 2021, 30 December 2021,
30 September 2021, 30 Desember 2021, 28 Januari 28 January 2022, 24 February 2022, and 28 April
2022, 24 Februari 2022, dan 28 April 2022 masing- 2022 where each drawdown amounted to
masing sebesar Rp 300.000, Rp 50.000, Rp 300,000, Rp 50,000, Rp 350,000, Rp 300,000,
Rp 350.000, Rp 300.000, Rp 300.000, dan Rp 300,000, and Rp 200,000, respectively. This
Rp 200.000. Fasilitas ini memiliki jatuh tempo facility will mature 3 years after the drawdown date,
3 tahun setelah tanggal penarikan yaitu masing- respectively on 23 July 2024, 23 September 2024,
masing pada tanggal 23 Juli 2024, 23 September 23 December 2024, 23 January 2025, 23 February
2024, 23 December 2024, 23 Januari 2025, 2025, and 23 April 2025 with monthly principal
23 Februari 2025, dan 23 April 2025 dengan cicilan repayment commenced 1 month after each drawdown
pembayaran pokok pinjaman yang dimulai 1 bulan date. This facility has been repaid at maturity date and
sejak setiap tanggal penarikan. Fasilitas ini telah was not renewed
dilunasi pada saat jatuh tempo dan tidak
diperpanjang.
Pada tanggal 14 Desember 2022, Perseroan telah On 14 December 2022, the Company obtained a
menerima fasilitas jangka panjang dari PT Bank long-term credit facility from PT Bank Mandiri
Mandiri (Persero) Tbk sebesar Rp 1.500.000. (Persero) Tbk amounted to Rp 1,500,000. The
Perseroan telah menggunakan seluruh fasilitas ini Company has fully utilised this facility through
melalui penarikan pada tanggal 16 Desember 2022, drawdown on 16 December 2022, 19 December
19 Desember 2022, 20 Desember 2022, dan 2022, 20 December 2022, and 29 December 2022
29 Desember 2022 masing-masing sebesar where each drawdown amounted to Rp 300,000,
Rp 300.000, Rp 300.000, Rp 450.000, dan Rp 300,000, Rp 450,000, and Rp 450,000,
Rp 450.000. Fasilitas ini memiliki jatuh tempo 3 tahun respectively. This facility will mature 3 years after
setelah tanggal penarikan yaitu pada tanggal drawdown which is 23 December 2025 for all
23 Desember 2025 untuk semua penarikan, dengan drawdowns, with quarterly principal repayment
cicilan pembayaran pokok pinjaman triwulan dimulai commenced 3 months after each drawdown date.
3 bulan sejak setiap tanggal penarikan. Fasilitas ini This facility has been repaid at maturity date and was
telah dilunasi pada saat jatuh tempo dan tidak not renewed.
diperpanjang.
Pada tanggal 30 Juni 2023, Perseroan telah On 30 June 2023, the Company obtained a long-
menerima fasilitas jangka panjang dari PT Bank term credit facility from PT Bank Mandiri (Persero)
Mandiri (Persero) Tbk sebesar Rp 1.500.000. Tbk amounted to Rp 1,500,000. The Company has
Perseroan telah menggunakan seluruh fasilitas ini fully-utilised this facility through drawdown on 14 July
melalui penarikan pada tanggal 14 Juli 2023, 2023, 8 August 2023, and 23 April 2024 where each
8 Agustus 2023, dan 23 April 2024 masing-masing drawdown amounted to Rp 500,000, Rp 150,000,
sebesar Rp 500.000, Rp 150.000, dan Rp 850.000. and Rp 850,000, respectively. This facility will mature
Fasilitas ini memiliki jatuh tempo 3 tahun setelah 3 years after drawdown date, respectively on 14 July
2026, 8 August 2026, and 23 April 2027 with
tanggal penarikan yaitu masing-masing pada tanggal
quarterly principal repayment commenced 3 months
14 Juli 2026, 8 Agustus 2026, dan 23 April 2027
after each drawdown date.
dengan cicilan pembayaran pokok pinjaman triwulan
dimulai 3 bulan sejak setiap tanggal penarikan.
Pada tanggal 30 Juli 2024, Perseroan telah On 30 July 2024, the Company obtained a long-term
menerima fasilitas jangka panjang dari PT Bank credit facility from PT Bank Mandiri (Persero) Tbk
Mandiri (Persero) Tbk sebesar Rp 3.000.000. amounted to Rp 3,000,000. The Company has fully
Perseroan telah menggunakan seluruh fasilitas ini utilised this facility through drawdown on 31 July
melalui penarikan pada tanggal 31 Juli 2024, 2024, 29 November 2024, 2 December 2024,
29 November 2024, 2 Desember 2024, 19 December 2024, 30 December 2024, and
19 Desember 2024, 30 Desember 2024, dan 9 January 2025 where each drawdown amounted to
9 Januari 2025 masing-masing sebesar Rp 1,500,000, Rp 200,000, Rp 500,000, Rp 500,000,
Rp 150,000, and Rp 150,000, respectively.
Rp 1.500.000, Rp 200.000, Rp 500.000, Rp 500.000,
Rp 150.000, dan Rp 150.000.
Halaman - 5/69 - Page
Page 553
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
14. PINJAMAN (lanjutan) 14. BORROWINGS (continued)
PT Bank Mandiri (Persero) Tbk (lanjutan) PT Bank Mandiri (Persero) Tbk (continued)
Fasilitas ini memiliki jatuh tempo 3 tahun setelah This facility will mature 3 years after the drawdown
tanggal penarikan yaitu pada tanggal 23 Juli 2027 date, namely on 23 July 2027 for the first drawdown,
untuk penarikan pertama, masing-masing 23 November 2027 for the second, third, and fourth
23 November 2027 untuk penarikan kedua, ketiga, drawdown, respectively, and 23 December 2027 for
dan keempat dan 23 Desember 2027 untuk fifth and sixth drawdown with quarterly principal
penarikan kelima dan keenam dengan cicilan repayment commenced 3 months after each
pembayaran pokok pinjaman triwulan dimulai 3 bulan drawdown date.
sejak setiap tanggal penarikan.
Pada tanggal 30 Juli 2025, Perseroan telah On 30 July 2025, the Company obtained a long-term
menerima fasilitas jangka panjang dari PT Bank credit facility from PT Bank Mandiri (Persero) Tbk
Mandiri (Persero) Tbk sebesar Rp 3.000.000. amounted to Rp 3,000,000. The Company has
Perseroan telah menggunakan fasilitas ini sebesar utilised this facility by Rp 1,000,000 through
Rp 1.000.000 melalui penarikan pada tanggal 31 Juli drawdown on 31 July 2025 and 29 September 2025
2025 dan 29 September 2025 masing-masing where each drawdown amounted to Rp 200,000, and
sebesar Rp 200.000 dan Rp 800.000. Fasilitas ini Rp 800,000 respectively. This facility will mature
memiliki jatuh tempo 3 tahun setelah tanggal 3 years after the drawdown date, respectively on 23
penarikan yaitu masing-masing pada tanggal 23 Juli July 2028 and 23 September 2028 with quarterly
2028 dan 23 September 2028 untuk penarikan principal repayment commenced 3 months after each
kedua dengan cicilan pembayaran pokok pinjaman drawdown date.
triwulan dimulai 3 bulan sejak setiap tanggal
penarikan.
Selama tahun 2025, Perseroan telah melakukan During 2025, the Company has paid loan facilities
pembayaran atas fasilitas pinjaman dari PT Bank from PT Bank Mandiri (Persero) Tbk amounted to
Mandiri (Persero) Tbk sebesar Rp 2.130.556 Rp 2,130,556 (2024: Rp 1,487,500).
(2024: Rp 1.487.500).
Pembayaran bunga dan pokok pinjaman telah Interest and principal have been paid by the
dibayarkan oleh Perseroan sesuai dengan jadwal. Company on schedule.
Pada tanggal 31 Desember 2025, total saldo As at 31 December 2025, total outstanding balance
terutang atas pinjaman terhadap PT Bank Mandiri from PT Bank Mandiri (Persero) Tbk amounted to
(Persero) Tbk sebesar Rp 3.376.120 (2024: Rp 3,376,120 (2024: Rp 4,856,297).
Rp 4.856.297).
Standard Chartered Indonesia Standard Chartered Indonesia
Pada tanggal 6 Februari 2025, Perseroan telah On 6 February 2025, the Company obtained a short-
menerima pinjaman jangka pendek dari Standard term loan from Standard Chartered Indonesia with a
Chartered Indonesia dengan batas maksimum kredit maximum credit limit amounted to Rp 700,000. This
sebesar Rp 700.000. Fasilitas ini telah tempo pada facility has matured on 6 February 2026.
tanggal 6 Februari 2026.
Pada tanggal 28 Agustus 2024, Perseroan On 28 August 2024 the Company has obtained a
memperoleh fasilitas pinjaman dari Standard term loan facility from Standard Chartered Indonesia
Chartered Indonesia sebesar Rp 2.100.000. amounted to Rp 2,100,000. The Company has fully
Perseroan telah menggunakan seluruh fasilitas ini utilised this facility through drawdown on
melalui penarikan pada tanggal 19 September 2024 19 September 2024 and 1 October 2024, where each
dan 1 Oktober 2024, dengan masing-masing drawdown amounted to Rp 1,100,000 and
penarikan sebesar Rp 1.100.000 dan Rp 1.000.000. Rp 1,000,000, respectively.
Halaman - 5/70 - Page
Page 554
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
14. PINJAMAN (lanjutan) 14. BORROWINGS (continued)
Standard Chartered Indonesia (lanjutan) Standard Chartered Indonesia (continued)
Fasilitas ini memiliki masa jatuh tempo 12 bulan This facility will mature 12 months since the
sejak tanggal penarikan yaitu masing-masing pada drawdown date, respectively on 19 September 2025
tanggal 19 September 2025 dan 1 Oktober 2025 and 1 October 2025 with quarterly repayment
dengan cicilan pembayaran pokok pinjaman triwulan commenced 3 months after each drawdown date.
yang dimulai 3 bulan sejak setiap tanggal penarikan.
Fasilitas ini telah dilunasi pada saat jatuh tempo dan This facility has been repaid at maturity date and was
tidak diperpanjang. not renewed.
Pada tanggal 12 November 2025, Perseroan On 12 November 2025, the Company has obtained a
memperoleh fasilitas pinjaman dari Standard term loan facility from Standard Chartered Indonesia
Chartered Indonesia sebesar Rp 2.100.000. amounted to Rp 2,100,000. The Company has fully
Perseroan telah menggunakan seluruh fasilitas ini utilised this facility through drawdown on
melalui penarikan pada tanggal 27 November 2025 27 November 2025 and 15 December 2025, where
dan 15 Desember 2025, dengan masing-masing each drawdown amounted to Rp 1,000,000 and
penarikan sebesar Rp 1.000.000 dan Rp 1.100.000. Rp 1,100,000, respectively. This facility will mature
Fasilitas ini memiliki masa jatuh tempo 12 bulan 12 months since the drawdown date, respectively on
sejak tanggal penarikan yaitu masing-masing pada 27 November 2026 and 15 December 2026 with
tanggal 27 November 2026 dan 15 Desember 2026 quarterly repayment commenced 3 months after
dengan cicilan pembayaran pokok pinjaman triwulan each drawdown date.
yang dimulai 3 bulan sejak setiap tanggal penarikan.
Selama tahun 2025, Perseroan telah melakukan During 2025, the Company has paid loan facilities
pembayaran atas fasilitas pinjaman dari Standard from Standard Chartered Indonesia amounted to
Chartered Indonesia sebesar Rp 1.825.000 Rp 1,825,000 (2024: Rp 2,375,000).
(2024: Rp 2.375.000).
Pembayaran bunga dan pokok pinjaman telah Interest and principal have been paid by the
dibayarkan oleh Perseroan sesuai dengan jadwal. Company on schedule.
Pada tanggal 31 Desember 2025, total saldo As at 31 December 2025, total outstanding balance
terutang atas pinjaman terhadap Standard Chartered from Standard Chartered Indonesia amounted to
Indonesia sebesar Rp 2.496.389 (2024: Rp 2,496,389 (2024: Rp 1,819,876).
Rp 1.819.876).
PT Bank Central Asia Tbk PT Bank Central Asia Tbk
Pada tanggal 26 November 2012, Perseroan telah On 26 November 2012, the Company obtained a
menerima fasilitas jangka pendek revolving short-term revolving Uncommitted Money Market
Uncommitted Money Market Line dari PT Bank Line facility from PT Bank Central Asia Tbk with a
Central Asia Tbk dengan batas maksimum kredit maximum facility amounted to Rp 500,000. The
sebesar Rp 500.000. Fasilitas ini mengalami Facility has undergone several changes. This facility
beberapa perubahan. Fasilitas ini telah berubah was changed to Rp 1,200,000 on 13 September
menjadi Rp 1.200.000 pada tanggal 13 September 2016. The facility has been extended several times
2016. Fasilitas ini telah diperpanjang beberapa kali and most recently matured on 14 January 2026. As
dan terakhir jatuh tempo pada 14 Januari 2026. Pada of the reporting date, the facility is in the process of
tanggal pelaporan, fasilitas tersebut masih dalam being renewed.
proses perpanjangan.
Pada tanggal 5 Januari 2023, Perseroan telah On 5 January 2023, the Company obtained a short-
menerima fasilitas pinjaman jangka pendek dari PT term loan facility from PT Bank Central Asia Tbk with
Bank Central Asia Tbk dengan batas maksimum a maximum facility amounted to Rp 300,000. This
kredit sebesar Rp 300.000. Fasilitas ini telah jatuh facility has matured on 14 January 2026. As of the
tempo pada 14 Januari 2026. Pada tanggal reporting date, the facility is in the process of being
pelaporan, fasilitas tersebut masih dalam proses renewed.
perpanjangan.
Halaman - 5/71 - Page
Page 555
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
14. PINJAMAN (lanjutan) 14. BORROWINGS (continued)
PT Bank Central Asia Tbk (lanjutan) PT Bank Central Asia Tbk (continued)
Pada tanggal 24 Juni 2021, Perseroan telah On 24 June 2021, the Company obtained a long-
menerima fasilitas jangka panjang dari PT Bank term credit facility from PT Bank Central Asia Tbk
Central Asia Tbk sebesar Rp 1.500.000. Perseroan amounted to Rp 1,500,000. The Company has fully
telah menggunakan seluruh fasilitas ini melalui utilised this facility through drawdown on 31 August
penarikan pada tanggal 31 Agustus 2021, 2021, 30 September 2021, 24 February 2022, and
30 September 2021, 24 Februari 2022, dan 29 November 2022 where each drawdown amounted
29 November 2022 masing-masing sebesar to Rp 100,000, Rp 200,000, Rp 100,000, and
Rp 100.000, Rp 200.000, Rp 100.000, dan Rp 1,100,000, respectively. This facility will mature
Rp 1.100.000. Fasilitas ini memiliki jatuh tempo 3 years after the drawdown date, respectively on
3 tahun setelah tanggal penarikan yaitu pada 31 August 2024, 30 September 2024, 24 February
31 Agustus 2024, 30 September 2024, 24 Februari 2025, and 29 November 2025 with quarterly
2025, dan 29 November 2025 dengan cicilan repayment commenced 3 months after each
pembayaran pokok pinjaman triwulan yang dimulai drawdown date. This facility has been repaid at
3 bulan sejak setiap tanggal penarikan. Fasilitas ini maturity date and was not renewed.
telah dilunasi pada saat jatuh tempo dan tidak
diperpanjang.
Pada tanggal 20 Maret 2023, Perseroan telah On 20 March 2023, the Company obtained a long-
menerima fasilitas jangka panjang dari PT Bank term credit facility PT Bank Central Asia Tbk
Central Asia Tbk sebesar Rp 1.500.000. Perseroan amounted to Rp 1,500,000. The Company has fully
telah menggunakan seluruh fasilitas ini melalui utilised this facility through drawdown on 18 April
penarikan pada tanggal 18 April 2023, 10 Mei 2023, 2023, 10 May 2023, and 25 May 2023, where each
dan 25 Mei 2023, masing-masing sebesar drawdown amounted to Rp 300,000, Rp 700,000,
Rp 300.000, Rp 700.000, dan Rp 500.000. Fasilitas and Rp 500,000, respectively. This facility will mature
ini akan jatuh tempo 3 tahun setelah tanggal 3 years after the drawdown date, respectively on
penarikan yaitu pada 18 April 2026, 10 Mei 2026, 18 April 2026, 10 May 2026, and 25 May 2026 with
dan 25 Mei 2026 dengan cicilan pembayaran pokok quarterly repayment commenced 3 months after
pinjaman triwulan yang dimulai 3 bulan sejak tanggal each drawdown date.
tanggal penarikan.
Pada tanggal 20 September 2023, Perseroan telah On 20 September 2023, the Company obtained a
menerima fasilitas jangka panjang dari PT Bank long-term credit facility PT Bank Central Asia Tbk
Central Asia Tbk sebesar Rp 1.500.000. Perseroan amounted to Rp 1,500,000. The Company has fully
telah menggunakan seluruh fasilitas ini melalui utilised this facility through drawdown on
melalui penarikan pada tanggal 21 September 2023 21 September 2023 and 1 April 2024, respectively,
dan 1 April 2024, masing-masing sebesar where each drawdown amounted to Rp 1,000,000
Rp 1.000.000 dan Rp 500.000. Fasilitas ini memiliki and Rp 500,000, respectively. This facility will mature
jatuh tempo 3 tahun setelah tanggal penarikan yaitu 3 years after the drawdown date, respectively on
pada 21 September 2026 dan 1 April 2027 dengan 21 September 2026 and 1 April 2027 with quarterly
cicilan pembayaran pokok pinjaman triwulan yang repayment commenced 3 months after each
dimulai 3 bulan sejak tanggal penarikan. drawdown date.
Pada tanggal 6 Mei 2024, Perseroan telah menerima On 6 May 2024, the Company obtained a long-term
fasilitas jangka panjang dari PT Bank Central Asia credit facility from PT Bank Central Asia Tbk
Tbk sebesar Rp 1.500.000. Perseroan telah amounted to Rp 1,500,000. The Company has fully
menggunakan seluruh fasilitas ini melalui penarikan utilised this facility through drawdown on 1 August
pada tanggal 1 Agustus 2024 dan 11 April 2025, 2024 and 11 April 2025 amounted to Rp 1,000,000
masing-masing sebesar Rp 1.000.000 dan and Rp 500,000, respectively through a drawdown
Rp 500.000. Fasilitas ini memiliki jatuh tempo 3 tahun on 1 August 2024. This facility will mature 3 years
setelah tanggal penarikan yaitu pada tanggal after the drawdown date, respectively on 1 August
1 Agustus 2027 dan 11 April 2028 dengan cicilan 2027 and 11 April 2028, with quarterly repayment
pembayaran pokok pinjaman triwulan yang dimulai commenced 3 months after each drawdown date.
3 bulan sejak setiap tanggal penarikan.
Pada tanggal 7 Januari 2025, Perseroan telah On 7 January 2025, the Company obtained a long-
menerima fasilitas jangka panjang dari PT Bank term credit facility from PT Bank Central Asia Tbk
Central Asia Tbk sebesar Rp 1.500.000 Perseroan amounted to Rp 1,500,000. The Company has not
belum melakukan penarikan terhadap fasilitas ini. utilised this facility. This facility has matured on
Fasilitas ini telah jatuh tempo pada 7 Januari 2026 7 January 2026 and as of the reporting date, the
dan pada tanggal pelaporan, fasilitas tersebut masih facility is in the process of being renewed.
dalam proses perpanjangan.
Halaman - 5/72 - Page
Page 556
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
14. PINJAMAN (lanjutan) 14. BORROWINGS (continued)
PT Bank Central Asia Tbk (lanjutan) PT Bank Central Asia Tbk (continued)
Selama tahun 2025, Perseroan telah melakukan During 2025, the Company has paid loan facilities
pembayaran atas fasilitas pinjaman dari PT Bank from PT Bank Central Asia Tbk amounted to
Central Asia Tbk sebesar Rp 1.791.667 Rp 1,791,667 (2024: Rp 1,641,667).
(2024: Rp 1.641.667)
Pembayaran bunga dan pokok pinjaman telah Interest and principal has been paid by the Company
dibayarkan oleh Perseroan sesuai dengan jadwal. on schedule.
Pada tanggal 31 Desember 2025, saldo terutang As at 31 December 2025, total outstanding balance
atas pinjaman terhadap PT Bank Central Asia Tbk from PT Bank Central Asia Tbk amounted to
sebesar Rp 1.746.769 (2024: Rp 3.034.444) Rp 1,746,769 (2024: Rp 3,034,444).
MUFG Bank Ltd, Cabang Jakarta MUFG Bank Ltd, Jakarta Branch
Pada tanggal 27 Mei 2016, Perseroan menerima On 27 May 2016, the Company obtained
fasilitas pinjaman jangka pendek bersifat a multi-currency short-term credit facility from MUFG
multi-currency dari MUFG Bank, Ltd, Cabang Jakarta Bank, Ltd, Jakarta Branch amounted to US Dollar
sebesar Dolar AS 25.000.000 (nilai penuh). Pada 25,000,000 (full amount). On 27 May 2017, the
facility was changed to US Dollar 30,000,000 (full
tanggal 27 Mei 2017, fasilitas ini telah berubah amount). On 31 October 2023, the facility was
menjadi sebesar Dolar AS 30.000.000 (nilai penuh). changed to US Dollar 50,000,000 (full amount). On
Pada tanggal 31 Oktober 2023, fasilitas ini telah 3 December 2024, the facility was changed to
berubah menjadi sebesar Dolar AS 50.000.000 (nilai US Dollar 75,000,000 (full amount). On 31 October
penuh). Pada tanggal 3 Desember 2024, fasilitas ini 2025, the facility was changed to US Dollar
telah berubah menjadi sebesar Dolar AS 75.000.000 100,000,000 (full amount). The facility has been
(nilai penuh). Pada tanggal 31 Oktober 2025, fasilitas extended until 31 October 2026.
ini telah berubah menjadi sebesar Dolar AS
100.000.000 (nilai penuh). Fasilitas ini telah di
perpanjang hingga 31 Oktober 2026.
Pembayaran bunga dan pokok pinjaman telah Interest and principal have been paid by the
dibayarkan oleh Perseroan sesuai dengan jadwal. Company on schedule.
Pada tanggal 31 Desember 2025, total saldo As at 31 December 2025, total outstanding balance
terutang atas pinjaman terhadap MUFG Bank Ltd, from MUFG Bank Ltd, Jakarta Branch amounted to
Cabang Jakarta Tbk sebesar Rp 1.140.000 Rp 1,140,000 (2024: Rp 1,140,000).
(2024: Rp 1.140.000)
Deutsche Bank AG Deutsche Bank AG
Pada tanggal 21 November 2012, Perseroan telah On 21 November 2012, the Company obtained an
mendapatkan fasilitas cerukan dari Deutsche Bank overdraft facility from Deutsche Bank AG amounted
AG dengan total Rp 95.000. Fasilitas ini berakhir to Rp 95,000. This facility has matured on
pada tanggal 1 Desember 2015 dan telah 1 December 2015 and has been extended until
diperpanjang hingga tanggal 1 Desember 2016. 1 December 2016. As at 16 May 2016, this facility
Pada tanggal 16 Mei 2016, fasilitas ini telah berubah was changed to short-term facility amounted to Rp
menjadi fasilitas jangka pendek sebesar Rp 95.000 95,000 and has maturity on 16 May 2017. On 9
dan berakhir pada tanggal 16 Mei 2017. Pada March 2017 the loan facility increased by Rp
tanggal 9 Maret 2017 telah dilakukan penambahan 155,000, hence the total facility is
fasilitas sebesar Rp 155.000 sehingga jumlah pokok Rp 250,000. This facility has maturity on 9 March
menjadi Rp 250.000. Fasilitas ini berakhir pada 2018. On 7 December 2017 this facility has changed
tanggal 9 Maret 2018. Pada tanggal 7 Desember to Financing Against Receivable. On 22 February
2017 fasilitas ini telah berubah menjadi fasilitas 2019, this facility has extended for 3 years until
Financing Against Receivable. Pada tanggal 22 February 2022. On 29 November 2024 the loan
22 Februari 2019, fasilitas ini telah diperpanjang facility has been increased by Rp 250,000, hence the
selama 3 tahun sampai dengan 22 Februari 2022. total facility is Rp 500,000. On 28 July 2025 the loan
Pada tanggal 29 November 2024 telah dilakukan facility has been increased by Rp 1,000,000, hence
penambahan fasilitas sebesar Rp 250.000, sehingga the total facility is Rp 1,500,000. This Facility has
jumlah pokok menjadi Rp 500.000. Pada tanggal 28 been extended and will mature on 28 February 2026.
Juli 2025 telah dilakukan penambahan fasilitas
sebesar Rp 1.000.000, sehingga jumlah pokok
menjadi Rp 1.500.000. Fasilitas ini telah
diperpanjang dan akan jatuh tempo pada tanggal
28 Februari 2026.
Halaman - 5/73 - Page
Page 557
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
14. PINJAMAN (lanjutan) 14. BORROWINGS (continued)
Deutsche Bank AG (lanjutan) Deutsche Bank AG (continued)
Pada tanggal 29 November 2024 telah dilakukan On 29 November 2024 the loan facility has been
penambahan fasilitas sebesar Rp 250.000, sehingga increased by Rp 250,000, hence the total facility is
jumlah pokok menjadi Rp 500.000. Pada tanggal Rp 500,000. On 28 July 2025 the loan facility has
28 Juli 2025 telah dilakukan penambahan fasilitas been increased by Rp 1,000,000, hence the total
sebesar Rp 1.000.000, sehingga jumlah pokok facility is Rp 1,500,000. This Facility has been
menjadi Rp 1.500.000. Fasilitas ini telah extended and will mature on 28 February 2026.
diperpanjang dan akan jatuh tempo pada tanggal
28 Februari 2026.
Pembayaran bunga dan pokok pinjaman telah Interest and principal have been paid by the
dibayarkan oleh Perseroan sesuai dengan jadwal. Company on schedule.
Pada tanggal 31 Desember 2025, saldo terutang As of 31 December 2025, total outstanding balance
atas pinjaman terhadap Deutsche Bank AG from Deutsche Bank AG amounted to Rp 650,000
Indonesia sebesar Rp 650.000 (2024: Rp nihil) (2024: Rp nil)
PT Bank Mizuho Indonesia PT Bank Mizuho Indonesia
Pada tanggal 11 Juli 2025, Perseroan telah On 11 July 2025, the Company obtained a short-term
menerima fasilitas pinjaman jangka pendek dari PT loan facility from PT Bank Mizuho Indonesia
Bank Mizuho Indonesia dengan batas maksimum amounted to Rp 500,000. This facility will mature on
kredit sebesar Rp 500.000. Fasilitas ini akan jatuh 11 July 2026.
tempo pada tanggal 11 Juli 2026.
Pembayaran bunga dan pokok pinjaman telah Interest and principal have been paid by the
dibayarkan oleh Perseroan sesuai dengan jadwal. Company on schedule.
Pada tanggal 31 Desember 2025, saldo terutang As of 31 December 2025, total outstanding balance
atas pinjaman terhadap PT Bank Mizuho Indonesia from PT Bank Mizuho Indonesia amounted to
sebesar Rp 500.000 (2024: Rp nihil) Rp 500,000 (2024: Rp nil)
PT Bank Syariah Indonesia (Persero) Tbk PT Bank Syariah Indonesia (Persero) Tbk
Pada tanggal 11 Agustus 2025, Perseroan telah On 11 August 2025, the Company obtained a short-
menerima fasilitas pinjaman jangka pendek dari PT term loan facility from PT Bank Syariah Indonesia
Bank Syariah Indonesia (Persero) Tbk dengan batas (Persero) Tbk with a maximum credit limit amounted
maksimum kredit sebesar Rp 200.000. Perseroan to Rp 200,000. The company has not utilised this
belum melakukan penarikan atas fasilitas ini. facility. This facility will mature on 11 August 2026.
Fasilitas ini akan jatuh tempo pada tanggal
11 Agustus 2026.
Pada tanggal 11 Agustus 2025, Perseroan telah On 11 August 2025, the Company obtained a long-
memperoleh fasilitas jangka panjang dari PT Bank term credit facility from PT Bank Syariah Indonesia
Syariah Indonesia (Persero) Tbk sebesar (Persero) Tbk amounted to Rp 1,500,000. The
Rp 1.500.000. Perseroan telah menggunakan Company has utilised this facility through a
fasilitas ini sebesar Rp 500.000 melalui penarikan drawdown on 26 September 2025 amounted to
pada tanggal 26 September 2025. Fasilitas ini Rp 500,000. This facility will mature 3 years after the
memiliki jatuh tempo 3 tahun setelah tanggal drawdown date, on 26 September 2028 with monthly
penarikan yaitu pada tanggal 26 September 2028 repayment commenced 1 month after drawdown
dengan cicilan pembayaran pokok pinjaman yang date.
dimulai 1 bulan sejak setiap tanggal penarikan.
Selama tahun 2025, Perseroan telah melakukan During 2025, The Company has paid loan facilities
pembayaran atas fasilitas pinjaman dari PT Bank from PT Bank Syariah Indonesia (Persero) Tbk
Syariah Indonesia (Persero) Tbk sebesar Rp 41.667 amounted to Rp 41,667 (2024: Rp nil)
(2024: Rp nihil).
Pembayaran bunga dan pokok pinjaman telah Interest and principal have been paid by the
dibayarkan oleh Perseroan sesuai dengan jadwal Company on schedule.
Pada tanggal 31 Desember 2025, saldo terutang As at 31 December 2025, total outstanding balance
atas pinjaman terhadap PT Bank Syariah Indonesia from PT Bank Syariah Indonesia (Persero) Tbk
(Persero) Tbk sebesar Rp 458.333 (2024: Rp nihil). amounted to Rp 458,333 (2024: Rp nil).
Halaman - 5/74 - Page
Page 558
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
14. PINJAMAN (lanjutan) 14. BORROWINGS (continued)
PT Bank Rakyat Indonesia (Persero) Tbk PT Bank Rakyat Indonesia (Persero) Tbk
Pada tanggal 4 Maret 2025, Perseroan telah On 4 March 2025, the Company obtained a long-
mendapatkan fasilitas jangka panjang dari PT Bank term credit facility from PT Bank Rakyat Indonesia
Rakyat Indonesia (Persero) Tbk sebesar (Persero) Tbk amounted to Rp 1,000,000. The
Rp 1.000.000. Perseroan telah menggunakan Company has fully utilised this facility through
seluruh fasilitas ini melalui penarikan pada tanggal drawdown on 26 May 2025 amounted to
26 Mei 2025 sebesar Rp 1.000.000. Fasilitas ini Rp 1,000,000. This facility will mature 1 year after the
memiliki jatuh tempo 1 tahun setelah tanggal drawdown date, on 26 May 2026, with monthly
penarikan yaitu pada tanggal 26 Mei 2026 dengan principal repayment commenced 1 month after each
cicilan pembayaran pokok pinjaman yang dimulai drawdown date.
1 bulan sejak setiap tanggal penarikan.
Selama tahun 2025, Perseroan telah melakukan During 2025, the Company has paid loan facilities
pembayaran atas fasilitas pinjaman dari PT Bank from PT Bank Rakyat Indonesia (Persero) Tbk
Rakyat Indonesia (Persero) Tbk sebesar Rp 583.333 amounted to Rp 583,333 (2024: Rp nil).
(2024: Rp nihil).
Pembayaran bunga dan pokok pinjaman telah Interest and principal have been paid by the
dibayarkan oleh Perseroan sesuai dengan jadwal. Company on schedule.
Pada tanggal 31 Desember 2025, total saldo terutang As at 31 December 2025, total outstanding balance
atas pinjaman terhadap PT Bank Rakyat Indonesia from PT Bank Rakyat Indonesia (Persero) Tbk
(Persero) Tbk sebesar Rp 416.197 (2024: Rp nihil). amounted to Rp 416,197 (2024: Rp nil).
PT Bank SBI Indonesia PT Bank SBI Indonesia
Pada tanggal 29 September 2025, Perseroan telah On 29 September 2025, the Company obtained a
menerima fasilitas jangka panjang dari PT Bank SBI long-term credit facility from PT Bank SBI Indonesia
Indonesia sebesar Rp 300.000 Perseroan telah amounted to Rp 300,000. The Company has fully
menggunakan seluruh fasilitas ini melalui penarikan utilised this facility through a drawdown on
pada tanggal 15 Oktober 2025 sebesar Rp 300.000. 15 October 2025 amounted to Rp 300,000. This
Fasilitas ini memiliki jatuh tempo 3 tahun setelah facility will mature 3 years after the drawdown date
tanggal penaikan yaitu pada tanggal 15 Oktober 2028 on 15 October 2028 with quarterly repayment
dengan cicilan pembayaran pokok pinjaman triwulan commenced 3 months after each drawdown date.
yang dimulai 3 bulan sejak setiap tanggal penarikan.
Pembayaran bunga pinjaman telah dibayarkan oleh Interest have been paid by the Company on
Perseroan sesuai dengan jadwal. schedule.
Pada tanggal 31 Desember 2025, saldo terutang atas As at 31 December 2025, total outstanding balance
pinjaman terhadap PT Bank SBI Indonesia sebesar from PT Bank SBI Indonesia amounted to
Rp 299.711 (2024: Rp nihil). Rp 299,711 (2024: Rp nil).
PT Bank Negara Indonesia (Persero) Tbk PT Bank Negara Indonesia (Persero) Tbk
Pada tanggal 30 Agustus 2024, Perseroan telah On 30 August 2024, the Company obtained a long-
mendapatkan fasilitas jangka panjang dari PT Bank term credit facility from PT Bank Negara Indonesia
Negara Indonesia (Persero) Tbk sebesar (Persero) Tbk amounted to Rp 500,000. The
Rp 500.000. Perseroan telah menggunakan seluruh Company has fully utilised this facility through
fasilitas ini melalui penarikan pada tanggal drawdown on 27 September 2024 amounted to
27 September 2024 sebesar Rp 500.000. Fasilitas ini Rp 500,000. This facility will mature 3 years after the
memiliki jatuh tempo 3 tahun setelah tanggal drawdown date, on 27 September 2027, with
penarikan yaitu pada tanggal 27 September 2027 monthly repayment commenced 1 month after
dengan cicilan pembayaran pokok pinjaman yang drawdown date.
dimulai 1 bulan sejak setiap tanggal penarikan.
Selama tahun 2025, Perseroan telah melakukan During 2025, the Company has paid loan facilities
pembayaran atas fasilitas pinjaman dari PT Bank from PT Bank Negara Indonesia (Persero) Tbk
Negara Indonesia (Persero) Tbk sebesar Rp 166.667 amounted to Rp 166,667 (2024: Rp 41,667)
(2024: Rp 41.667).
Halaman - 5/75 - Page
Page 559
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
14. PINJAMAN (lanjutan) 14. BORROWINGS (continued)
PT Bank Negara Indonesia (Persero) Tbk PT Bank Negara Indonesia (Persero) Tbk
(lanjutan) (continued)
Pembayaran bunga dan pokok pinjaman telah Interest and principal have been paid by the
dibayarkan oleh Perseroan sesuai dengan jadwal. Company on schedule.
Pada tanggal 31 Desember 2025, total saldo terutang As at 31 December 2025, total outstanding balance
atas pinjaman terhadap PT Bank Negara Indonesia from PT Bank Negara Indonesia (Persero) Tbk
(Persero) Tbk sebesar Rp 291.662 amounted to Rp 291,662 (2024: Rp 458,323).
(2024: Rp 458.323).
PT Bank Muamalat Indonesia Tbk PT Bank Muamalat Indonesia Tbk
Pada tanggal 18 Agustus 2023, Perseroan telah On 18 August 2023, the Company obtained a long-
mendapatkan fasilitas jangka panjang dari PT Bank term credit facility from PT Bank Muamalat Indonesia
Muamalat Indonesia Tbk sebesar Rp 500.000. Tbk amounted to Rp 500,000. The Company has
Perseroan telah menggunakan fasilitas ini sebesar utilised this facility amounted to Rp 200,000 through
Rp 200.000 melalui penarikan pada tanggal drawdown on 25 August 2023. This facility will
25 Agustus 2023. Fasilitas ini memiliki jatuh tempo mature 3 years after the drawdown date, on
3 tahun setelah tanggal penarikan yaitu pada tanggal 25 August 2026, with monthly repayment
25 Agustus 2026 dengan cicilan pembayaran pokok commenced 1 month after drawdown date.
pinjaman yang dimulai 1 bulan sejak setiap tanggal
penarikan.
Selama tahun 2025, Perseroan telah melakukan During 2025, the Company has paid loan facilities
pembayaran atas fasilitas pinjaman dari PT Bank from PT Bank Muamalat Indonesia Tbk amounted to
Muamalat Indonesia Tbk sebesar Rp 133.333 (2024: Rp 133,333 (2024: Rp 66,667).
Rp 66.667).
Pembayaran bunga dan pokok pinjaman telah Interest and principal have been paid by the
dibayarkan oleh Perseroan sesuai dengan jadwal. Company on schedule.
Pada tanggal 31 Desember 2025, total saldo As at 31 December 2025, total outstanding balance
terutang atas pinjaman terhadap PT Bank Muamalat from PT Bank Muamalat Indonesia Tbk amounted to
Indonesia Tbk sebesar Rp 277.515 (2024: Rp 277,515 (2024: Rp 110,918).
Rp 110.918).
PT Bank ANZ Indonesia PT Bank ANZ Indonesia
Pada tanggal 23 Februari 2023 Perseroan telah On 23 February 2023, the Company obtained a
menerima fasilitas pinjaman jangka pendek bersifat multi-currency short-term credit facility from PT Bank
multi-currency dari PT Bank ANZ Indonesia sebesar ANZ Indonesia amounted to US Dollar 15,000,000
Dolar AS 15.000.000 (nilai penuh). Fasilitas ini telah (full amount). This facility has been extended and will
diperpanjang dan akan jatuh tempo pada tanggal mature on 30 June 2026.
30 Juni 2026.
Pembayaran bunga dan pokok pinjaman telah Interest and principal have been paid by the
dibayarkan oleh Perseroan sesuai dengan jadwal. Company on schedule.
Pada tanggal 31 Desember 2025, saldo terutang As of 31 December 2025, total outstanding balance
atas pinjaman terhadap PT Bank ANZ Indonesia from PT Bank ANZ Indonesia amounted to
sebesar Rp 240.000 (2024: Rp nihil). Rp 240,000 (2024: Rp nil)
PT Bank BCA Syariah PT Bank BCA Syariah
Pada tanggal 29 Mei 2024, Perseroan telah On 29 May 2024, the Company obtained a long-term
menerima fasilitas jangka panjang dari PT Bank BCA credit facility from PT Bank BCA Syariah amounted
Syariah sebesar Rp 200.000. Perseroan telah to Rp 200,000. The Company has fully utilised this
menggunakan seluruh fasilitas ini melalui penarikan facility through drawdown on 26 August 2024
pada tanggal 26 Agustus 2024 sebesar Rp 200.000. amounted to Rp 200,000. This facility will mature
Fasilitas ini memiliki jatuh tempo 3 tahun setelah 3 years after the drawdown date, on 15 August 2027,
tanggal penarikan yaitu pada tanggal 15 Agustus with monthly principal repayment commenced
2027 dengan cicilan pembayaran pokok pinjaman 1 month after each drawdown date.
yang dimulai 1 bulan sejak setiap tanggal penarikan.
Halaman - 5/76 - Page
Page 560
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
14. PINJAMAN (lanjutan) 14. BORROWINGS (continued)
PT Bank BCA Syariah (lanjutan) PT Bank BCA Syariah (continued)
Selama tahun 2025, Perseroan telah melakukan During 2025, the Company has paid loan facilities
pembayaran atas fasilitas pinjaman dari PT Bank from PT Bank BCA Syariah amounted to Rp 66,667
BCA Syariah sebesar Rp 66.667 (2024: Rp 22.222). (2024: Rp 22,222).
Pembayaran bunga dan pokok pinjaman telah Interest and principal have been paid by the
dibayarkan oleh Perseroan sesuai dengan jadwal. Company on schedule.
Pada tanggal 31 Desember 2025, saldo terutang atas As at 31 December 2025, total outstanding balance
pinjaman terhadap PT Bank BCA Syariah sebesar from PT Bank BCA Syariah amounted to
Rp 111.030 (2024: Rp 177.580). Rp 111,030 (2024: Rp 177,580).
PT Bank Maybank Indonesia Tbk PT Bank Maybank Indonesia Tbk
Pada tanggal 21 Desember 2022, Perseroan telah On 21 December 2022, the Company obtained a
mendapatkan fasilitas jangka panjang dari PT Bank long term credit facility from PT Bank Maybank
Maybank Indonesia Tbk sebesar Rp 500.000. Indonesia Tbk amounted to Rp 500,000.
Perseroan telah menggunakan seluruh fasilitas ini The Company has fully utilised this facility through
melalui penarikan pada tanggal 25 Mei 2023 dan drawdown on 25 May 2023 and 22 June 2023,
22 Juni 2023 masing-masing sebesar Rp 100.000 where each drawdown amounted to Rp 100,000 and
dan Rp 400.000. Fasilitas ini memiliki akan jatuh Rp 400,000, respectively. This facility will mature 3
tempo 3 tahun sejak tanggal penarikan yaitu pada years after the drawdown date, respectively on 25
tanggal 25 Mei 2026 dan 22 Juni 2026 dengan cicilan May 2026 and 22 June 2026 with monthly
pembayaran pokok bulanan yang dimulai 3 bulan repayment commenced 3 months after each
sejak setiap tanggal penarikan. drawdown date.
Selama tahun 2025, Perseroan telah melakukan During 2025, the Company has paid loan facilities
pembayaran atas fasilitas pinjaman dari PT Bank from PT Bank Maybank Indonesia Tbk amounted to
Maybank Indonesia Tbk sebesar Rp 166.667 Rp 166,667 (2024: Rp 166,667).
(2024: Rp 166.667).
Pembayaran bunga dan pokok pinjaman telah Interest and principal have been paid by the
dibayarkan oleh Perseroan sesuai dengan jadwal. Company on schedule.
Pada tanggal 31 Desember 2025, total saldo terutang As at 31 December 2025, total outstanding balance
atas pinjaman terhadap PT Bank Maybank Indonesia from PT Bank Maybank Indonesia Tbk amounted to
Tbk sebesar Rp 83.310 (2024: Rp 249.832). Rp 83,310 (2024: Rp 249,832).
PT Bank Panin Dubai Syariah Tbk PT Bank Panin Dubai Syariah Tbk
Pada tanggal 30 Agustus 2023, perseroan telah On 30 August 2023, the Company obtained a long-
menerima fasilitas jangka panjang dari PT Bank term credit facility from PT Bank Panin Dubai Syariah
Panin Dubai Syariah Tbk sebesar Rp 250.000. Tbk amounted to Rp 250,000. The Company has
Perseroan telah menggunakan seluruh fasilitas ini fully utilised this facility through drawdown on
melalui penarikan pada tanggal 25 September 2023 25 September 2023 and 20 October 2023 each
dan 20 Oktober 2023 masing-masing sebesar amounted to Rp 50,000 and Rp 200,000,
Rp 50.000 dan Rp 200.000. Fasilitas ini memiliki jatuh respectively. This facility will mature 3 years after the
tempo 3 tahun setelah tanggal penarikan yaitu pada drawdown date, respectively on 25 September 2026
tanggal 25 September 2026 dan 20 Oktober 2026 and 20 October 2026 with monthly repayment
dengan cicilan pembayaran pokok pinjaman yang commenced 1 month after each drawdown date.
dimulai 1 bulan sejak setiap tanggal penarikan.
Selama tahun 2025, Perseroan telah melakukan During 2025, the Company has paid loan facilities
pembayaran atas fasilitas pinjaman dari PT Bank from PT Bank Panin Dubai Syariah Tbk amounted to
Panin Dubai Syariah Tbk sebesar Rp 84.199 Rp 84,199 (2024: Rp 79,008).
(2024: Rp 79.008).
Pembayaran bunga dan pokok pinjaman telah Interest and principal have been paid by the
dibayarkan oleh Perseroan sesuai dengan jadwal. Company on schedule.
Pada tanggal 31 Desember 2025, total saldo terutang As at 31 December 2025, total outstanding balance
atas pinjaman terhadap PT Bank Panin Dubai from PT Bank Panin Dubai Syariah Tbk amounted to
Syariah Tbk sebesar Rp 72.790 (2024: Rp 156.802). Rp 72,790 (2024: Rp 156,802).
Halaman - 5/77 - Page
Page 561
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
14. PINJAMAN (lanjutan) 14. BORROWINGS (continued)
PT Bank SMBC Indonesia Tbk PT Bank SMBC Indonesia Tbk
Pada tanggal 17 April 2012, Perseroan telah On 17 April 2012, the Company obtained an
mendapatkan fasilitas jangka pendek Uncommitted Uncommitted Money Market Line short-term facility
Money Market Line dari PT Bank SMBC Indonesia from PT Bank SMBC Indonesia Tbk amounted to
Tbk dengan total Rp 400.000. Fasilitas ini telah Rp 400,000. This facility has been amended several
mengalami beberapa perubahan. Pada tanggal 4 times. On 4 January 2017, this facility amount
Januari 2017 fasilitas ini berubah menjadi changed to Rp 375,000. On 2 February 2021, this
Rp 375.000. Pada tanggal 2 Februari 2021, fasilitas facility was changed to a multi-currency facility. On 19
ini berubah menjadi bersifat multi-currency. Pada November 2024 the loan facility has been increased
tanggal 19 November 2024 telah dilakukan by Rp 400,000, hence the total facility is Rp 775,000.
penambahan fasilitas sebesar Rp 400.000, sehingga This facility has been extended several times and will
jumlah fasilitas menjadi Rp 775.000. Fasilitas ini mature on 29 May 2026.
telah diperpanjang beberapa kali dan akan jatuh
tempo pada 29 Mei 2026.
Pembayaran bunga dan pokok pinjaman telah Interest and principal have been paid by the
dibayarkan oleh Perseroan sesuai dengan jadwal. Company on schedule.
Pada tanggal 31 Desember 2025, saldo terutang As of 31 December 2025, total outstanding balance
atas pinjaman terhadap PT Bank SMBC Indonesia From PT Bank SMBC Indonesia Tbk amounted to
sebesar Rp nihil (2024: Rp 775.000). Rp nil (2024: Rp 775,000).
PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk
Pada tanggal 9 November 2012, Perseroan telah On 9 November 2012, the Company has obtained a
menerima fasilitas jangka pendek Money Market dari short-term Money Market Facility from PT Bank CIMB
PT Bank CIMB Niaga Tbk sebesar Rp 100.000. Niaga Tbk amounted at Rp 100,000. The Facility has
Fasilitas ini mengalami beberapa perubahan. Pada undergone several changes. On 29 January 2014,
tanggal 29 Januari 2014 fasilitas ini berubah menjadi the facility amount changed to Rp 300,000 and to
Rp 300.000 dan pada 18 Juni 2015 menjadi Rp 500,000 on 18 June 2015. The Facility was
Rp 500.000. Pada tanggal 9 Februari 2017, fasilitas changed to a multi-currency facility called ‘Pinjaman
ini kembali mengalami perubahan menjadi bersifat Transaksi Khusus Ekstra’ on 9 February 2017. On
multi-currency yang disebut dengan ‘Pinjaman 17 April 2018, the facility amount changed to Rp
Transaksi Khusus Ekstra’. Pada tanggal 17 April 750,000 and will be matured on 31 January 2019.
2018, Fasilitas ini berubah menjadi Rp 750.000 dan This facility has been extended several times and will
akan jatuh tempo pada tanggal 31 Januari 2019. mature on 30 June 2026.
Fasilitas ini telah diperpanjang beberapa kali dan
akan jatuh tempo pada tanggal 30 Juni 2026.
Pembayaran bunga dan pokok pinjaman telah Interest and principal have been paid by the
dibayarkan oleh Perseroan sesuai dengan jadwal. Company on schedule.
Pada tanggal 31 Desember 2025, saldo terutang As of 31 December 2025, total outstanding balance
atas pinjaman terhadap PT Bank CIMB Niaga Tbk from PT Bank CIMB Niaga Tbk amounted to
sebesar Rp 746.799 (2024: Rp nihil). Rp 746,799 (2024: Rp nil).
PT Bank Danamon Indonesia Tbk PT Bank Danamon Indonesia Tbk
Pada tanggal 18 November 2010, Perseroan On 18 November 2010, the Company has obtained a
memiliki fasilitas pinjaman dari PT Bank Danamon loan facility amounted to Rp 100,000 from PT Bank
Indonesia Tbk sebesar Rp 100.000. Fasilitas ini telah Danamon Indonesia Tbk. This facility has been
diperpanjang beberapa kali dan akan jatuh tempo extended several times and will mature on
pada 30 Agustus 2026. 30 August 2026.
Halaman - 5/78 - Page
Page 562
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
14. PINJAMAN (lanjutan) 14. BORROWINGS (continued)
PT Bank Danamon Indonesia Tbk (lanjutan) PT Bank Danamon Indonesia Tbk (continued)
Pembayaran bunga dan pokok pinjaman telah Interest and principal have been paid by the
dibayarkan oleh Perseroan sesuai dengan jadwal. Company on schedule.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, the Company
Perseroan tidak memiliki saldo terutang atas fasilitas has no outstanding balance for this facility.
ini.
PT Bank Permata Tbk PT Bank Permata Tbk
Pada tanggal 28 Maret 2024, Perseroan On 28 March 2024, the Company has obtained a
mendapatkan fasilitas pinjaman jangka pendek dari short-term loan facility amounted to Rp 300,000 from
PT Bank Permata Tbk sebesar Rp 300.000. Fasilitas PT Bank Permata Tbk. This facility has matured on
ini telah jatuh tempo pada 30 September 2025 dan 30 September 2025 and has been extended until
telah diperpanjang hingga 30 Maret 2026. 30 March 2026.
Pembayaran bunga dan pokok pinjaman telah Interest and principal have been paid by the
dibayarkan oleh Perseroan sesuai dengan jadwal. Company on schedule.
Oversea-Chinese Banking Corporation Limited Oversea-Chinese Banking Corporation Limited
Pada tanggal 25 September 2025, Perseroan telah On 25 September 2025, the Company has obtained
menerima fasilitas jangka panjang dari Oversea- a long-term loan facility from Oversea-Chinese
Chinese Banking Corporation Limited sebesar Dolar Banking Corporation Limited amounted to US Dollar
AS 50.000.000 (nilai penuh). Perseroan belum 50,000,000 (full amount). The Company has not
melakukan penarikan terhadap fasilitas ini. Fasilitas utilised this facility. This facility will mature on 25
ini akan jatuh tempo pada 25 September 2026. September 2026.
Pada tanggal 31 Desember 2025, Perseroan tidak As of 31 December 2025, the Company has no
memiliki saldo terutang atas fasilitas ini. outstanding balance for this facility.
Pinjaman sindikasi dengan PT Bank HSBC Syndicated loans with PT Bank HSBC Indonesia
Indonesia sebagai agen fasilitas as facility agent
Pada tanggal 26 Mei 2023, Perseroan telah On 26 May 2023, the Company has obtained a
menerima fasilitas kredit melalui utang Sindikasi syndicated loan facility amounted to US Dollar
dengan nilai sebesar Dolar AS 390.000.000 (nilai 390,000,000 (full amount), with PT Bank HSBC
penuh), dengan PT Bank HSBC Indonesia sebagai Indonesia as a facility agent. The availability period of
agen fasilitas. Jangka waktu penarikan fasilitas ini this facility is 12 months since the loan signing date.
adalah 12 bulan sejak ditandatanganinya perjanjian
pinjaman.
Pinjaman sindikasi tersebut diperoleh dari: The syndicated loans were received from:
Fasilitas maksimum (nilai penuh)/
Maximum facilities (full amount)
PT Bank KEB Hana Indonesia US Dollar 55,000,000 PT Bank KEB Hana Indonesia
MUFG Bank,Ltd., Cabang Singapura US Dollar 50,000,000 MUFG Bank,Ltd., Singapore Branch
Oversea-Chinese Banking Corporation Limited US Dollar 50,000,000 Oversea-Chinese Banking Corporation Limited
RHB Bank Berhad US Dollar 30,000,000 RHB Bank Berhad
PT Bank DBS Indonesia US Dollar 30,000,000 PT Bank DBS Indonesia
Taipei Fubon Commercial Bank Co., Ltd., Cabang Singapura US Dollar 25,000,000 Taipei Fubon Commercial Bank Co., Ltd., Singapore Branch
PT Bank ANZ Indonesia US Dollar 25,000,000 PT Bank ANZ Indonesia
Citibank, N.A., Cabang Jakarta US Dollar 25,000,000 Citibank, N.A., Jakarta Branch
The Hongkong and Shanghai Banking Corporation Limited US Dollar 25,000,000 The Hongkong and Shanghai Banking Corporation Limited
PT Bank UOB Indonesia US Dollar 25,000,000 PT Bank UOB Indonesia
PT Bank CTBC Indonesia US Dollar 25,000,000 PT Bank CTBC Indonesia
Bank of China (Hong Kong) Limited US Dollar 12,500,000 Bank of China (Hong Kong) Limited
Bank of China (Hong Kong) Limited, Cabang Jakarta US Dollar 12,500,000 Bank of China (Hong Kong) Limited, Jakarta Branch
Jumlah US Dollar 390,000,000 Total
Halaman - 5/79 - Page
Page 563
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
14. PINJAMAN (lanjutan) 14. BORROWINGS (continued)
Pinjaman sindikasi dengan PT Bank HSBC Syndicated loans with PT Bank HSBC Indonesia
Indonesia sebagai agen fasilitas (lanjutan) as facility agent (continued)
Perseroan telah menggunakan fasilitas ini sebesar The Company has utilised this facility amounted to
Dolar AS 390.000.000 (nilai penuh) pada tanggal US Dollar 390,000,000 (full amount) on 26 June
26 Juni 2023, 11 Agustus 2023, 8 November 2023, 2023, 11 August 2023, 8 November 2023,
11 Desember 2023, 16 Januari 2024, 22 Januari 11 December 2023, 16 January 2024, 22 January
2024, 26 Februari 2024, 27 Maret 2024, 13 Mei 2024, 2024, 26 February 2024, 27 Maret 2024, 13 May
14 Mei 2024, 20 Mei 2024, 19 Agustus 2024, 2024, 14 May 2024, 20 May 2024, 19 August 2024,
23 September 2024, dan 26 November 2024, 23 September 2024, and 26 November 2024 where
masing-masing sejumlah Dolar AS 50.000.000, Dolar each drawdown amounted to US Dollar 50,000,000,
AS 20.000.000, Dolar AS 25.000.000, Dolar AS US Dollar 20,000,000, US Dollar 25,000,000 and US
25.000.000, Dolar AS 25.000.000, Dolar AS Dollar 25,000,000, US Dollar 25,000,000, US Dollar
25.000.000, Dolar AS 25.000.000, Dolar AS 25,000,000, US Dollar 25,000,000, US Dollar
30.000.000, Dolar AS 25.000.000, Dolar AS 30,000,000, US Dollar 25,000,000, US Dollar
25.000.000, Dolar AS 50.000.000, Dolar AS 25,000,000, US Dollar 50,000,000, US Dollar
25.000.000, Dolar AS 20.000.00, dan Dolar AS 25,000,000, US Dollar 20,000,000, and US Dollar
20.000.000 (nilai penuh) dengan pembayaran cicilan 20,000,000 (full amount), respectively, with quarterly
pokok triwulan yang dimulai 3 bulan sejak tanggal repayment commenced 3 months after the drawdown
penarikan. date.
Selama tahun 2025, Perseroan telah melakukan During 2025, the Company has paid loan facilities
pembayaran atas fasilitas pinjaman dari PT Bank from PT Bank HSBC Indonesia amounted to US
HSBC Indonesia sebesar Dolar AS 130.000.000 Dollar 130,000,000 (full amount) or equivalent to
(nilai penuh) atau ekuivalen Rp 2.141.627 (2024: Rp 2,141,627 (2024: US Dollar 86,666,667 (full
Dolar AS 86.666.667 (nilai penuh) atau ekuivalen amount) or equivalent to Rp 1,378,665).
Rp 1.378.665).
Pembayaran bunga dan pokok pinjaman telah Interest and principal have been paid by the
dibayarkan oleh Perseroan sesuai dengan jadwal. Company on schedule.
Pada tanggal 18 April 2024, Perseroan menerima On 18 April 2024, the Company has obtained a
fasilitas kredit melalui utang Sindikasi dengan nilai syndicated loan facility amounted to US Dollar
sebesar Dolar AS 60.000.000 (nilai penuh), dengan 60,000,000 (full amount), with PT Bank HSBC
PT Bank HSBC Indonesia sebagai agen fasilitas. Indonesia as a facility agent. The availability period of
Jangka waktu penarikan fasilitas ini adalah 12 bulan this facility is 12 months since the loan signing date.
sejak ditandatanganinya perjanjian pinjaman.
Pinjaman sindikasi tersebut diperoleh dari: The syndicated loans were received from:
Fasilitas maksimum (nilai penuh)/
Maximum facilities (full amount)
PT Bank Mizuho Indonesia US Dollar 20,000,000 PT Bank Mizuho Indonesia
MUFG Bank,Ltd., Cabang Singapura US Dollar 20,000,000 MUFG Bank,Ltd., Singapore Branch
Sumitomo Mitsui Banking Corporation Cabang Singapura US Dollar 20,000,000 Sumitomo Mitsui Banking Corporation Singapore Branch
Jumlah US Dollar 60,000,000 Total
Perseroan telah menggunakan fasilitas ini sebesar The Company has utilised this facility amounted to
Dolar AS 60,000,000 (nilai penuh) pada tanggal US Dollar 60,000,000 (full amount) on 28 May 2024,
28 Mei 2024, 10 Juni 2024 dan 27 Juni 2024 masing- 10 June 2024 and 27 June 2024 where each
masing sejumlah Dolar AS 15.000.000, Dolar AS drawdown amounted to US Dollar 15,000,000, US
20.000.000 dan Dolar AS 25.000.000 (nilai penuh) Dollar 20,000,000 dan US Dollar 25,000,000 (full
dengan pembayaran cicilan pokok triwulan yang amount), respectively, with quarterly repayment
dimulai 3 bulan sejak tanggal penarikan. commenced 3 months after the drawdown date.
Selama tahun 2025, Perseroan telah melakukan During 2025, the Company has paid loan facilities
pembayaran atas fasilitas pinjaman dari PT Bank from PT Bank HSBC Indonesia amounted to US
HSBC Indonesia sebesar Dolar AS 20.000.000 (nilai Dollar 20,000,000 (full amount) or equivalent to
penuh) atau ekuivalen Rp 328.913 (2024: Dolar AS Rp 328,913 (2024: US Dollar 10,000,000 (full
10.000.000 (nilai penuh) atau ekuivalen Rp 157.339). amount) or equivalent to Rp 157,339).
Pembayaran bunga dan pokok pinjaman telah Interest and principal have been paid by the
dibayarkan oleh Perseroan sesuai dengan jadwal. Company on schedule.
Halaman - 5/80 - Page
Page 564
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
14. PINJAMAN (lanjutan) 14. BORROWINGS (continued)
Pinjaman sindikasi dengan PT Bank HSBC Syndicated loans with PT Bank HSBC Indonesia
Indonesia sebagai agen fasilitas (lanjutan) as facility agent (continued)
Pada tanggal 31 Desember 2025, saldo terutang As at 31 December 2025, total outstanding balance
atas pinjaman terhadap PT Bank HSBC Indonesia from PT Bank HSBC Indonesia amounted to
sebesar Dolar AS 192.804.184 (nilai penuh) atau US Dollar 192,804,184 (full amount) or equivalent to
ekuivalen Rp 3.235.639 (2024: Dolar AS Rp 3,235,639 (2024: US Dollar 341,776,055 (full
341.776.055 (nilai penuh) atau ekuivalen amount) or equivalent to Rp 5,523,785).
Rp 5.523.785).
Pinjaman sindikasi dengan CTBC Bank Co., Ltd Syndicated loans with CTBC Bank Co., Ltd as
sebagai agen fasilitas facility agent
Pada tanggal 18 Desember 2024, Perseroan On 18 December 2024, the Company has obtained a
menerima fasilitas kredit melalui utang Sindikasi syndicated loan facility amounted to US Dollar
dengan nilai sebesar Dolar AS 200.000.000 (nilai 200,000,000 (full amount), with CTBC Bank Co., Ltd
penuh), dengan CTBC Bank Co., Ltd sebagai agen as a facility agent. The availability period of this facility
fasilitas. Jangka waktu penarikan fasilitas ini adalah is 12 months since the loan signing date.
12 bulan sejak ditandatanganinya perjanjian
pinjaman.
Pinjaman sindikasi tersebut diperoleh dari: The syndicated loans were received from:
Fasilitas maksimum (nilai penuh)/
Maximum facilities (full amount)
Citibank, N.A., Cabang Jakarta US Dollar 35,000,000 Citibank, N.A., Jakarta Branch
The Korea Development Bank, Cabang Singapura US Dollar 35,000,000 The Korea Development Bank, Singapore Branch
CTBC Bank Co., Ltd., Cabang Singapura US Dollar 35,000,000 CTBC Bank Co., Ltd., Singapore Branch
Taipei Fubon Commercial Bank Co., Ltd., Cabang Singapura US Dollar 35,000,000 Taipei Fubon Commercial Bank Co., Ltd., Singapore Branch
The Shanghai Commercial & Savings Bank, Ltd. The Shanghai Commercial & Savings Bank, Ltd.
Offshore Banking Branch US Dollar 20,000,000 Offshore Banking Branch
Taishin International Bank Co., Ltd US Dollar 20,000,000 Taishin International Bank Co., Ltd
Mega International Commercial Bank Co., Ltd., Mega International Commercial Bank Co., Ltd.,
Cabang Singapura US Dollar 10,000,000 Singapore Branch
Taiwan Cooperative Bank, Offshore Banking Branch US Dollar 10,000,000 Taiwan Cooperative Bank, Offshore Banking Branch
Jumlah US Dollar 200,000,000 Total
Perseroan telah menggunakan fasilitas ini sebesar The Company has utilised this facility amounted to
Dolar AS 200.000.000 (nilai penuh) pada tanggal US Dollar 200,000,000 (full amount) on 6 February
6 Februari 2025, 6 Mei 2025, 9 Mei 2025, 14 Mei 2025, 6 May 2025, 9 May 2025, 14 May 2025, 18
2025, 18 Juni 2025, 11 Juli 2025, 8 Oktober 2025, June 2025, 11 July 2025, 8 October 2025, and 18
dan 18 Desember 2025, masing-masing sejumlah December 2025, where each drawdown is US
Dolar AS 55.000.000, Dolar AS 25.000.000, Dollar 55,000,000, US Dollar 25,000,000,
Dolar AS 15.000.000, Dolar AS 30.000.000, Dolar US Dollar 15,000,000, US Dollar 30,000,000, US
AS 20.000.000, Dolar AS 20.000.000, Dolar AS Dollar 20,000,000, US Dollar 20,000,000, US Dollar
15.000.000, dan Dolar AS 20.000.000 (nilai penuh) 15,000,000, and US Dollar 20,000,000 (full amount),
dengan pembayaran cicilan pokok triwulan yang respectively with quarterly repayment commenced 3
dimulai 3 bulan sejak tanggal penarikan. months after the drawdown date.
Selama tahun 2025, Perseroan telah melakukan During 2025, the Company has paid loan facilities
pembayaran atas fasilitas pinjaman dari CTBC Bank from CTBC Bank Co., Ltd amounted to US Dollar
Co., Ltd sebesar Dolar AS 30.416.667 (nilai penuh) 30,416,667 (full amount) or equivalent to Rp 503,772
atau ekuivalen Rp 503.772 (2024: Dolar AS nihil (2024: US Dollar nil (full amount) or equivalent to Rp
(nilai penuh) atau ekuivalen Rp nihil). nil).
Pembayaran bunga dan pokok pinjaman telah Interest and principal have been paid by the
dibayarkan oleh Perseroan sesuai dengan jadwal. Company on schedule.
Pada tanggal 31 Desember 2025, saldo terutang As of 31 December 2025, total outstanding balance
atas pinjaman terhadap CTBC Bank Co., Ltd From CTBC Bank Co., Ltd amounted to US Dollar
sebesar Dolar AS 168,675,664 atau ekuivalen 168,675,664 or equivalent to Rp 2,830,715.
Rp 2.830.715 (2024: Dolar AS nihil (nilai penuh) atau (2024: US Dollar nil (full amount) or equivalent to
ekuivalen Rp nihil). Rp nil).
Halaman - 5/81 - Page
Page 565
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
14. PINJAMAN (lanjutan) 14. BORROWINGS (continued)
Pinjaman sindikasi dengan Bank of China (Hong Syndicated loans with Bank of China (Hong
Kong) Limited, Cabang Jakarta sebagai agen Kong) Limited, Jakarta Branch as facility agent
fasilitas
Pada tanggal 29 November 2024, Perseroan On 29 November 2024, the Company has obtained a
menerima fasilitas kredit melalui utang Sindikasi syndicated loan facility amounted to US Dollar
dengan nilai sebesar Dolar AS 150.000.000 (nilai 150,000,000 (full amount), with Bank of China (Hong
penuh), dengan Bank of China (Hong Kong) Limited, Kong) Limited, Jakarta Branch as a facility agent. The
Cabang Jakarta sebagai agen fasilitas. Jangka waktu availability period of this facility is 12 months since the
penarikan fasilitas ini adalah 12 bulan sejak loan signing date.
ditandatanganinya perjanjian pinjaman.
Pinjaman sindikasi tersebut diperoleh dari: The syndicated loans were received from:
Fasilitas maksimum (nilai penuh)/
Maximum facilities (full amount)
Bank of China (Hong Kong) Limited US Dollar 100,000,000 Bank of China (Hong Kong) Limited
Bank of China (Hong Kong) Limited, Cabang Jakarta US Dollar 50,000,000 Bank of China (Hong Kong) Limited Jakarta Branch
Jumlah US Dollar 150,000,000 Total
Perseroan telah menggunakan fasilitas ini sebesar The Company has utilised this facility amounted to
Dolar AS 150.000.000 (nilai penuh) pada tanggal US Dollar 150,000,000 (full amount) on 6 May 2025,
6 Mei 2025, 9 Mei 2025, 27 Mei 2025, 18 Juni 2025, 9 May 2025, 27 May 2025, 18 June 2025,
12 Agustus 2025, 21 Agustus 2025, dan 12 August 2025, 21 August 2025, and
19 September 2025 masing-masing sejumlah Dolar 19 September 2025 where each drawdown is
AS 25.000.000, Dolar AS 15.000.000, US Dollar 25,000,000, US Dollar 15,000,000,
Dolar AS 25.000.000, Dolar AS 20.000.000, Dolar US Dollar 25,000,000, US Dollar 20,000,000, US
AS 20.000.000, Dolar AS 10.000.000, dan Dolar AS Dollar 20,000,000, US Dollar 10,000,000, US Dollar
35.000.000 (nilai penuh) dengan pembayaran cicilan 35,000,000 (full amount), respectively with quarterly
pokok triwulan yang dimulai 3 bulan sejak tanggal repayment commenced 3 months after the drawdown
penarikan. date.
Selama tahun 2025, Perseroan telah melakukan During 2025, the Company has paid loan facilities
pembayaran atas fasilitas pinjaman dari Bank of from Bank of China (Hong Kong) Limited, Jakarta
China (Hong Kong) Limited, Cabang Jakarta sebesar Branch amounted to US Dollar 19,583,333 (full
Dolar AS 19.583.333 (nilai penuh) atau ekuivalen Rp amount) or equivalent to Rp 324,041 (2024: US
324.041 (2024: Dolar AS nihil (nilai penuh) atau Dollar nil (full amount) or equivalent to Rp nil).
ekuivalen Rp nihil).
Pembayaran bunga dan pokok pinjaman telah Interest and principal have been paid by the
dibayarkan oleh Perseroan sesuai dengan jadwal. Company on schedule.
Pada tanggal 31 Desember 2025, saldo terutang As of 31 December 2025, total outstanding balance
atas pinjaman terhadap Bank of China (Hong Kong) From Bank of China (Hong Kong) Limited, Jakarta
Limited, cabang Jakarta sebesar Branch amounted to US Dollar 129,695,590 (full
Dolar AS 129.695.590 (nilai penuh) atau ekuivalen amount) or equivalent to Rp 2,176,552. (2024: US
Rp 2.176.552 (2024: Dolar AS nihil (nilai penuh) atau Dollar nil (full amount) or equivalent to Rp nil).
ekuivalen Rp nihil).
Halaman - 5/82 - Page
Page 566
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
14. PINJAMAN (lanjutan) 14. BORROWINGS (continued)
Pinjaman sindikasi dengan PT Bank DBS Syndicated loans with PT Bank DBS Indonesia as
Indonesia sebagai agen fasilitas facility agent
Pada tanggal 15 Juli 2021, Perseroan telah On 15 July 2021, the Company has obtained a
menerima fasilitas kredit melalui utang Sindikasi syndicated loan facility amounted to US Dollar
dengan nilai sebesar Dolar AS 300.000.000 (nilai 300,000,000 (full amount), with PT Bank DBS
penuh), dengan PT Bank DBS Indonesia sebagai Indonesia as a facility agent. The availability period of
agen fasilitas. Jangka waktu penarikan fasilitas ini this facility is 12 months since the loan signing date.
adalah 12 bulan sejak ditandatanganinya perjanjian
pinjaman.
Pinjaman sindikasi tersebut diperoleh dari: The syndicated loans were received from:
Fasilitas maksimum (nilai penuh)/
Maximum facilities (full amount)
Australia New Zealand Banking Group, Australia New Zealand Banking Group,
Singapore Branch US Dollar 25,000,000 Singapore Branch
DBS Bank, Ltd US Dollar 25,000,000 DBS Bank, Ltd
PT Bank Mizuho Indonesia US Dollar 25,000,000 PT Bank Mizuho Indonesia
MUFG Bank, Ltd, Jakarta Branch US Dollar 25,000,000 MUFG Bank, Ltd, Jakarta Branch
Oversea-Chinese Banking Corporation Limited US Dollar 25,000,000 Oversea-Chinese Banking Corporation Limited
Sumitomo Mitsui Banking Corporation, Sumitomo Mitsui Banking Corporation,
Singapore Branch US Dollar 25,000,000 Singapore Branch
BNP Paribas Indonesia US Dollar 20,000,000 BNP Paribas Indonesia
Shinsei Bank Limited US Dollar 20,000,000 Shinshei Bank Limited
Taipei Fubon Commercial Bank Co. Ltd US Dollar 20,000,000 Taipei Fubon Commercial Bank Co. Ltd
The Hongkong and Shanghai Banking The Hongkong and Shanghai Banking
Corporation, Ltd US Dollar 20,000,000 Corporation, Ltd
The Korea Development Bank, Singapore Branch US Dollar 20,000,000 The Korea Development Bank, Singapore Branch
Bank of China, Hongkong Branch US Dollar 12,500,000 Bank of China, Hongkong Branch
Bank of China, Jakarta Branch US Dollar 12,500,000 Bank of China, Jakarta Branch
Cathay United Bank US Dollar 10,000,000 Cathay United Bank
PT Bank UOB Indonesia US Dollar 7,500,000 PT Bank UOB Indonesia
United Overseas Bank Limited US Dollar 7,500,000 United Overseas Bank Limited
Total US Dollar 300,000,000 Total
Perseroan telah menggunakan fasilitas ini sebesar The Company has utilised total amount US Dollar
Dolar AS 300.000.000 (nilai penuh) pada tanggal 300,000,000 (full amount) of this facility through
22 November 2021, 6 Desember 2021, 11 April drawdown on 22 November 2021, 6 December 2021,
2022, 14 April 2022, 27 Mei 2022, 2 Juni 2022, 11 April 2022, 14 April 2022, 27 May 2022, 2 June
23 Juni 2022, 12 Juli 2022, dan 14 Juli 2022 masing- 2022, 23 June 2022, 12 July 2022, and 14 July 2022
masing sejumlah Dolar AS 30.000.000, Dolar AS where each drawdown amounted to US Dollar
20.000.000, Dolar AS 40.000.000, Dolar AS 30,000,000, US Dollar 20,000,000, US Dollar
60.000.000, Dolar AS 30.000.000, Dolar AS 40,000,000, US Dollar 60,000,000, US Dollar
30.000.000, Dolar AS 40.000.000, Dollar AS 30,000,000, US Dollar 30,000,000, US Dollar
30.000.000, dan Dollar AS 20.000.000 (nilai Penuh) 40,000,000, US Dollar 30,000,000, and US Dollar
dengan pembayaran cicilan pokok triwulan yang 20,000,000 (full amount), respectively with quarterly
dimulai 3 bulan sejak tanggal penarikan. repayment commenced 3 months after the drawdown
date.
Selama tahun 2025, Perseroan telah melakukan During 2025, the Company has paid loan facilities
pembayaran atas fasilitas pinjaman dari PT Bank from PT Bank DBS Indonesia amounted to US Dollar
DBS Indonesia sebesar Dolar AS 45.833.333 (nilai 45,833,333 (full amount) or equivalent to
penuh) atau ekuivalen Rp 750.295. (2024: Dolar AS Rp 750,295. (2024: US Dollar 100,000,000 (full
100.000.000 (nilai penuh) atau ekuivalen amount) or equivalent to Rp 1,579,828).
Rp 1.579.828).
Pembayaran bunga dan pokok pinjaman telah Interest and principal have been paid by the
dibayarkan oleh Perseroan sesuai dengan jadwal. Company on schedule. This facility has been paid-in
Fasilitas ini telah dibayarkan secara penuh dan tidak full and was not renewed.
diperpanjang.
Pada tanggal 31 Oktober 2025, Perseroan menerima On 31 October 2025, the Company has obtained a
fasilitas kredit melalui utang sindikasi dengan nilai syndicated loan facility amounted to US Dollar
sebesar Dolar AS 330.000.000 (nilai penuh), dengan 330,000,000 (full amount), with PT Bank DBS
PT Bank DBS Indonesia sebagai agen fasilitas. Indonesia as a facility agent. The availability period of
Jangka waktu penarikan fasilitas ini adalah 12 bulan this Facility is 12 months since the loan signing date
sejak ditandatanganinya perjanjian pinjaman.
Halaman - 5/83 - Page
Page 567
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
14. PINJAMAN (lanjutan) 14. BORROWINGS (continued)
Pinjaman sindikasi dengan PT Bank DBS Syndicated loans with PT Bank DBS Indonesia as
Indonesia sebagai agen fasilitas (lanjutan) facility agent (continued)
Pinjaman sindikasi tersebut diperoleh dari: The syndicated loans were received from:
Fasilitas maksimum (nilai penuh)/
Maximum facilities (full amount)
The Korea Development Bank, The Korea Development Bank,
Cabang Singapura US Dollar 50,000,000 Singapore Branch
The Korea Development Bank, The Korea Development Bank,
Cabang Tokyo US Dollar 10,000,000 Tokyo Branch
PT Bank KEB Hana Indonesia US Dollar 15,000,000 PT Bank KEB Hana Indonesia
PT Bank Mizuho Indonesia US Dollar 30,000,000 PT Bank Mizuho Indonesia
Bank of China (Hong Kong) Limited, Cabang Jakarta US Dollar 17,500,000 Bank of China (Hong Kong) Limited, Jakarta Branch
PT Bank DBS Indonesia US Dollar 30,000,000 PT Bank DBS Indonesia
MUFG Bank, Ltd., Cabang Jakarta US Dollar 30,000,000 MUFG Bank Ltd., Jakarta Branch
Oversea-Chinese Banking Corporation Limited US Dollar 50,000,000 Oversea-Chinese Banking Corporation Limited
Australia and New Zealand Banking Group Limited, Australia and New Zealand Banking Group Limited,
Cabang Singapura US Dollar 25,000,000 Singapore Branch
Taipei Fubon Commercial Bank Co. Ltd US Dollar 15,000,000 Taipei Fubon Commercial Bank Co. Ltd
The Hongkong and Shanghai Banking The Hongkong and Shanghai Banking
Corporation, Ltd US Dollar 25,000,000 Corporation, Ltd
BNP Paribas, Cabang Singapura US Dollar 15,000,000 BNP Paribas, Singapore Branch
Bank of China (Hong Kong) Limited US Dollar 17,500,000 Bank of China (Hong Kong) Limited
Jumlah US Dollar 330,000,000 Total
Pembayaran bunga dan pokok pinjaman telah Interest and principal have been paid by the
dibayarkan oleh Perseroan sesuai dengan jadwal. Company on schedule.
Pada tanggal 31 Desember 2025, Perseroan belum As of 31 December 2025, the Company has not
melakukan penarikan terhadap fasilitas ini. Fasilitas utilised this facility. This facility will mature on
ini akan jatuh tempo pada 31 Oktober 2026. 31 October 2026.
Pada tanggal 31 Desember 2025, saldo terutang As at 31 December 2025, total outstanding balance
atas pinjaman terhadap PT Bank DBS Indonesia from PT Bank DBS Indonesia amounted to US Dollar
sebesar Dolar AS 45.766.427 (nilai penuh) atau nil (full amount) or equivalent to Rp nil (2024: US
ekuivalen Rp 739.677 (2023: Dolar AS 145.258.627 Dollar 45,766,427 (full amount) or equivalent to
(nilai penuh) atau ekuivalen Rp 2.239.307). Rp 739,677).
15. SURAT BERHARGA YANG DITERBITKAN 15. SECURITIES ISSUED
2025 2024
Rupiah Rupiah
Nilai nominal: Nominal value:
- Obligasi Berkelanjutan V Continuance Bonds V -
Tahap III Tahun 2022 - 806,973 Phase III Year 2022
- Obligasi Berkelanjutan V Continuance Bonds V -
Tahap IV Tahun 2022 - 676,240 Phase IV Year 2022
- Obligasi Berkelanjutan V Continuance Bonds V -
Tahap V Tahun 2023 1,964,777 1,964,777 Phase V Year 2023
- Obligasi Berkelanjutan VI Continuance Bonds VI -
Tahap I Tahun 2023 433,850 433,850 Phase I Year 2023
- Obligasi Berkelanjutan VI Continuance Bonds VI -
Tahap II Tahun 2023 250,784 250,784 Phase II Year 2023
- Obligasi Berkelanjutan VI Continuance Bonds VI -
Tahap III Tahun 2024 890,563 2,000,000 Phase III Year 2024
- Obligasi Berkelanjutan VI Continuance Bonds VI -
Tahap IV Tahun 2024 1,247,826 2,500,000 Phase IV Year 2024
- Obligasi Berkelanjutan VI Continuance Bonds VI -
Tahap V Tahun 2025 2,500,000 - Phase V Year 2025
- Obligasi Berkelanjutan VII Continuance Bonds VII -
Tahap I Tahun 2025 500,000 - Phase I Year 2025
- Obligasi Berkelanjutan VII Continuance Bonds VII -
Tahap II Tahun 2025 2,500,000 - Phase II Year 2025
10,287,800 8,632,624
Dikurangi: Less:
Biaya emisi belum diamortisasi (14,353) (12,141) Unamortised bond issuance costs
Bersih 10,273,447 8,620,483 Net
Amortisasi biaya emisi obligasi Amortisation of bonds
(lihat Catatan 24) 13,477 13,654 issuance cost (refer to Note 24)
Halaman - 5/84 - Page
Page 568
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
15. SURAT BERHARGA YANG DITERBITKAN 15. SECURITIES ISSUED (continued)
(lanjutan)
2025 2024
Utang obligasi sesuai dengan Bonds have the followings
jatuh temponya: maturity:
- < 1 tahun 5,871,673 3,844,824 < 1 year -
- 1 – 2 tahun 2,138,389 2,649,411 1 – 2 years -
- 2 – 3 tahun 2,277,738 2,138,389 2 – 3 years -
10,287,800 8,632,624
Berikut adalah nilai tercatat atas jumlah obligasi dan Below are the carrying amount of the bonds and the
beban bunga yang masih harus dibayar: accrued interest expense:
2025 2024
Obligasi 10,287,800 8,632,624 Bonds
Beban bunga yang masih harus dibayar Accrued interest expense
(lihat Catatan 11) 70,235 38,400 (refer to Note 11)
10,358,035 8,671,024
Obligasi Berkelanjutan V Tahap III Tahun 2022 Continuance Bonds V Phase III Year 2022
Obligasi/ Nilai nominal/ Tingkat bunga tetap/ Jatuh tempo/ Cicilan pokok Obligasi/
Bonds Nominal value Fixed interest rate Due date Bonds principal installment
Seri/Serie A 1,193,027 3.50% 5 April 2023 Pembayaran penuh pada saat
jatuh tempo/Bullet payment on
due date
Seri/Serie B 806,973 5.60% 25 Maret/ Pembayaran penuh pada saat
March 2025 jatuh tempo/Bullet payment on
due date
Bunga Obligasi Berkelanjutan V Tahap III Tahun Interest on Continuance Bonds V Phase III Year
2022 akan dibayarkan setiap triwulanan. 2022 will be paid on a quarterly basis.
Bunga Obligasi Berkelanjutan V Tahap III Tahun Interest of Continuance Bonds V Phase III Year 2022
2022 telah dibayarkan oleh Perseroan sesuai have been paid by the Company on schedule.
dengan jadwal.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, the rating of
peringkat Obligasi Berkelanjutan V Tahap III Tahun Continuance Bonds V Phase III Year 2022 Serie B
2022 Seri B ini menurut Pefindo adalah idAAA (triple based Pefindo was idAAA (triple A, stable outlook)
A, stable outlook) dan Fitch Ratings AAA (idn). and Fitch Ratings was AAA (idn).
Perseroan telah melunasi Obligasi Berkelanjutan V The Company has fully repaid Continuance Bonds V
Tahap III Tahun 2022 Seri A pada tanggal 5 April Phase III Year 2022 Serie A on 5 April 2023 and
2023 dan Obligasi Berkelanjutan V Tahap III Tahun Continuance Bonds V Phase III Year 2022 Serie B on
2022 Seri B pada tanggal 25 Maret 2025. 25 March 2025.
Obligasi Berkelanjutan V Tahap IV Tahun 2022 Continuance Bonds V Phase IV Year 2022
Obligasi/ Nilai nominal/ Tingkat bunga tetap/ Jatuh tempo/ Cicilan pokok Obligasi/
Bonds Nominal value Fixed interest rate Due date Bonds principal installment
Seri/Serie A 500,760 5.00% 8 November 2023 Pembayaran penuh pada saat
jatuh tempo/Bullet payment on
due date
Seri/Serie B 676,240 6.80% 28 Oktober/ Pembayaran penuh pada saat
October 2025 jatuh tempo/Bullet payment on
due date
Bunga Obligasi Berkelanjutan V Tahap IV Tahun Interest on Continuance Bonds V Phase IV Year
2022 akan dibayarkan setiap triwulanan. 2022 will be paid on a quarterly basis.
Bunga Obligasi Berkelanjutan V Tahap IV Tahun Interest of Continuance Bonds V Phase IV Year 2022
2022 telah dibayarkan oleh Perseroan sesuai have been paid by the Company on schedule.
dengan jadwal.
Halaman - 5/85 - Page
Page 569
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
15. SURAT BERHARGA YANG DITERBITKAN 15. SECURITIES ISSUED (continued)
(lanjutan)
Obligasi Berkelanjutan V Tahap IV Tahun 2022 Continuance Bonds V Phase IV Year 2022
(lanjutan) (continued)
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, the rating of
peringkat Obligasi Berkelanjutan V Tahap IV Tahun Continuance Bonds V Phase IV Year 2022 Serie B
2022 Seri B ini menurut Pefindo adalah idAAA (triple based on Pefindo was idAAA (triple A, stable outlook)
A, stable outlook) dan Fitch Ratings AAA (idn). and Fitch Ratings was AAA (idn).
Perseroan telah melunasi Obligasi Berkelanjutan V The Company has fully repaid Continuance Bonds V
Tahap IV Tahun 2022 Seri A pada tanggal Phase IV Year 2022 Serie A on 8 November 2023
8 November 2023 dan Obligasi Berkelanjutan V and Continuance Bonds V Phase III Year 2022 Serie
Tahap IV Tahun 2022 Seri B pada tanggal B on 28 October 2025.
28 Oktober 2025.
Obligasi Berkelanjutan V Tahap V Tahun 2023 Continuance Bonds V Phase V Year 2023
Obligasi/ Nilai nominal/ Tingkat bunga tetap/ Jatuh tempo/ Cicilan pokok Obligasi/
Bonds Nominal value Fixed interest rate Due date Bonds principal installment
Seri/Serie A 1,035,223 6.00% 5 Maret/ Pembayaran penuh pada saat
March 2024 jatuh tempo/Bullet payment on
due date
Seri/Serie B 1,964,777 6.80% 24 Februari/ Pembayaran penuh pada saat
February 2026 jatuh tempo/Bullet payment on
due date
Bunga Obligasi Berkelanjutan V Tahap V Tahun Interest on Continuance Bonds V Phase V Year 2023
2023 akan dibayarkan setiap triwulanan. will be paid on a quarterly basis.
Bunga Obligasi Berkelanjutan V Tahap V Tahun Interest of Continuance Bonds V Phase V Year 2023
2023 telah dibayarkan oleh Perseroan sesuai have been paid by the Company on schedule.
dengan jadwal.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, the rating of
peringkat Obligasi Berkelanjutan V Tahap V Tahun Continuance Bonds V Phase V Year 2023 Serie A
2023 Seri A dan Seri B ini menurut Pefindo adalah and Serie B based on Pefindo was idAAA (triple A,
idAAA (triple A, stable outlook) dan Fitch Ratings stable outlook) and Fitch Ratings was AAA (idn).
AAA (idn).
Perseroan telah melunasi Obligasi Berkelanjutan V The Company has fully repaid Continuance Bonds V
Tahap V Tahun 2023 Seri A pada tanggal 5 Maret Phase V Year 2023 Serie A on 5 March 2024.
2024.
Obligasi Berkelanjutan VI Tahap I Tahun 2023 Continuance Bonds VI Phase I Year 2023
Obligasi/ Nilai nominal/ Tingkat bunga tetap/ Jatuh tempo/ Cicilan pokok Obligasi/
Bonds Nominal value Fixed interest rate Due date Bonds principal installment
Seri/Serie A 566,150 5.50% 21 Juli/ Pembayaran penuh pada saat
July 2024 jatuh tempo/Bullet payment on
due date
Seri/Serie B 433,850 6.00% 11 Juli/ Pembayaran penuh pada saat
July 2026 jatuh tempo/Bullet payment on
due date
Bunga Obligasi Berkelanjutan VI Tahap I Tahun Interest on Continuance Bonds VI Phase I Year 2023
2023 akan dibayarkan setiap triwulanan. will be paid on a quarterly basis.
Bunga Obligasi Berkelanjutan VI Tahap I Tahun Interest of Continuance Bonds VI Phase I Year 2023
2023 telah dibayarkan oleh Perseroan sesuai have been paid by the Company on schedule.
dengan jadwal.
Perseroan telah melunasi Obligasi Berkelanjutan VI The Company has fully repaid Continuance Bonds VI
Tahap I Tahun 2023 Seri A pada tanggal 21 Juli Phase I Year 2023 Serie A on 21 July 2024.
2024.
As of 31 December 2025 and 2024, the rating of
Pada tanggal 31 Desember 2025 dan 2024,
Continuance Bonds VI Phase I Year 2023 Serie A
peringkat Obligasi Berkelanjutan VI Tahap I Tahun
and Serie B based on Pefindo was idAAA (triple A,
2023 Seri A dan Seri B ini menurut Pefindo adalah stable outlook).
idAAA (triple A, stable outlook).
Halaman - 5/86 - Page
Page 570
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
15. SURAT BERHARGA YANG DITERBITKAN 15. SECURITIES ISSUED (continued)
(lanjutan)
Obligasi Berkelanjutan VI Tahap II Tahun 2023 Continuance Bonds VI Phase II Year 2023
Obligasi/ Nilai nominal/ Tingkat bunga tetap/ Jatuh tempo/ Cicilan pokok Obligasi/
Bonds Nominal value Fixed interest rate Due date Bonds principal installment
Seri/Serie A 849,216 6.40% 26 November 2024 Pembayaran penuh pada saat
jatuh tempo/Bullet payment on
due date
Seri/Serie B 250,784 6.75% 16 November 2026 Pembayaran penuh pada saat
jatuh tempo/Bullet payment on
due date
Bunga Obligasi Berkelanjutan VI Tahap II Tahun Interest on Continuance Bonds VI Phase II Year
2023 akan dibayarkan setiap triwulanan. 2023 will be paid on a quarterly basis.
Bunga Obligasi Berkelanjutan VI Tahap II Tahun Interest of Continuance Bonds VI Phase II Year 2023
2023 telah dibayarkan oleh Perseroan sesuai have been paid by the Company on schedule.
dengan jadwal.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, the rating of
peringkat Obligasi Berkelanjutan VI Tahap II Tahun Continuance Bonds VI Phase II Year 2023 Serie A
2023 Seri A dan Seri B ini menurut Pefindo adalah and Serie B based on Pefindo was idAAA (triple A,
idAAA (triple A, stable outlook). stable outlook).
Perseroan telah melunasi Obligasi Berkelanjutan VI The Company has fully repaid Continuance Bonds VI
Tahap II Tahun 2023 Seri A pada tanggal Phase II Year 2023 Serie A on 26 November 2024.
26 November 2024.
Obligasi Berkelanjutan VI Tahap III Tahun 2024 Continuance Bonds VI Phase III Year 2024
Obligasi/ Nilai nominal/ Tingkat bunga tetap/ Jatuh tempo/ Cicilan pokok Obligasi/
Bonds Nominal value Fixed interest rate Due date Bonds principal installment
Seri/Serie A 1,109,437 6.40% 12 April 2025 Pembayaran penuh pada saat
jatuh tempo/Bullet payment on
due date
Seri/Serie B 890,563 6.55% 2 April 2027 Pembayaran penuh pada saat
jatuh tempo/Bullet payment on
due date
Bunga Obligasi Berkelanjutan VI Tahap III Tahun Interest on Continuance Bonds VI Phase III Year
2024 akan dibayarkan setiap triwulanan. 2024 will be paid on a quarterly basis.
Bunga Obligasi Berkelanjutan VI Tahap III Tahun Interest of Continuance Bonds VI Phase III Year
2024 telah dibayarkan oleh Perseroan sesuai 2024 have been paid by the Company on schedule.
dengan jadwal.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, the rating of
peringkat Obligasi Berkelanjutan VI Tahap III Tahun Continuance Bonds VI Phase III Year 2024 Serie A
2024 Seri A dan Seri B ini menurut Pefindo adalah and Serie B based on Pefindo was idAAA (triple A,
idAAA (triple A, stable outlook). stable outlook).
Perseroan telah melunasi Obligasi Berkelanjutan VI The Company has fully repaid Continuance Bonds VI
Tahap III Tahun 2024 Seri A pada tanggal 12 April Phase III Year 2024 Serie A on 12 April 2025.
2025.
Halaman - 5/87 - Page
Page 571
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
15. SURAT BERHARGA YANG DITERBITKAN 15. SECURITIES ISSUED (continued)
(lanjutan)
Obligasi Berkelanjutan VI Tahap IV Tahun 2024 Continuance Bonds VI Phase IV Year 2024
Obligasi/ Nilai nominal/ Tingkat bunga tetap/ Jatuh tempo/ Cicilan pokok Obligasi/
Bonds Nominal value Fixed interest rate Due date Bonds principal installment
Seri/Serie A 1,252,174 6.55% 16 September 2025 Pembayaran penuh pada saat
jatuh tempo/Bullet payment on
due date
Seri/Serie B 1,247,826 6.90% 6 September 2027 Pembayaran penuh pada saat
jatuh tempo/Bullet payment on
due date
Bunga Obligasi Berkelanjutan VI Tahap IV Tahun Interest on Continuance Bonds VI Phase IV Year
2024 akan dibayarkan setiap triwulanan. 2024 will be paid on a quarterly basis.
Bunga Obligasi Berkelanjutan VI Tahap IV Tahun Interest of Continuance Bonds VI Phase IV Year
2024 telah dibayarkan oleh Perseroan sesuai 2024 have been paid by the Company on schedule.
dengan jadwal.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, the rating of
peringkat Obligasi Berkelanjutan VI Tahap IV Tahun Continuance Bonds VI Phase IV Year 2024 Serie A
2024 Seri A dan Seri B ini menurut Pefindo adalah and Serie B based on Pefindo was idAAA (triple A,
idAAA (triple A, stable outlook). stable outlook).
Perseroan telah melunasi Obligasi Berkelanjutan VI The Company has fully repaid Continuance Bonds VI
Tahap IV Tahun 2024 Seri A pada tanggal 16 Phase IV Year 2024 Serie A on 16 September 2025.
September 2025.
Obligasi Berkelanjutan VI Tahap V Tahun 2025 Continuance Bonds VI Phase V Year 2025
Obligasi/ Nilai nominal/ Tingkat bunga tetap/ Jatuh tempo/ Cicilan pokok Obligasi/
Bonds Nominal value Fixed interest rate Due date Bonds principal installment
Seri/Serie A 1,640,195 6.40% 25 April 2026 Pembayaran penuh pada saat
jatuh tempo/Bullet payment on
due date
Seri/Serie B 859,805 6.70% 15 April 2028 Pembayaran penuh pada saat
jatuh tempo/Bullet payment on
due date
Bunga Obligasi Berkelanjutan VI Tahap V Tahun Interest on Continuance Bonds VI Phase V Year
2025 akan dibayarkan setiap triwulanan. 2025 will be paid on a quarterly basis.
Bunga Obligasi Berkelanjutan VI Tahap V Tahun Interest of Continuance Bonds VI Phase V Year 2025
2025 telah dibayarkan oleh Perseroan sesuai have been paid by the Company on schedule.
dengan jadwal.
Pada tanggal 31 Desember 2025, peringkat Obligasi As of 31 December 2025, the rating of Continuance
Berkelanjutan VI Tahap V Tahun 2025 Seri A dan Bonds VI Phase V Year 2025 Serie A and Serie B
Seri B ini menurut Pefindo adalah idAAA (triple A, based on Pefindo was idAAA (triple A, stable
stable outlook). outlook).
Halaman - 5/88 - Page
Page 572
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
15. SURAT BERHARGA YANG DITERBITKAN 15. SECURITIES ISSUED (continued)
(lanjutan)
Obligasi Berkelanjutan VII Tahap I Tahun 2025 Continuance Bonds VII Phase I Year 2025
Obligasi/ Nilai nominal/ Tingkat bunga tetap/ Jatuh tempo/ Cicilan pokok Obligasi/
Bonds Nominal value Fixed interest rate Due date Bonds principal installment
Seri/Serie A 112,067 6.15% 18 Juli/July 2026 Pembayaran penuh pada saat
jatuh tempo/Bullet payment on
due date
Seri/Serie B 387,933 6.55% 8 Juli/July 2028 Pembayaran penuh pada saat
jatuh tempo/Bullet payment on
due date
Bunga Obligasi Berkelanjutan VII Tahap I Tahun Interest on Continuance Bonds VII Phase I Year
2025 akan dibayarkan setiap triwulanan. 2025 will be paid on a quarterly basis.
Bunga Obligasi Berkelanjutan VII Tahap I Tahun Interest of Continuance Bonds VII Phase I Year 2025
2025 telah dibayarkan oleh Perseroan sesuai have been paid by the Company on schedule.
dengan jadwal.
Pada tanggal 31 Desember 2025, peringkat Obligasi As of 31 December 2025, the rating of Continuance
Berkelanjutan VII Tahap I Tahun 2025 Seri A dan Bonds VII Phase I Year 2025 Serie A and Serie B
Seri B ini menurut Fitch Ratings adalah AAA(idn) based on Fitch Ratings was AAA(idn) (Triple A).
(Triple A).
Obligasi Berkelanjutan VII Tahap II Tahun 2025 Continuance Bonds VII Phase II Year 2025
Obligasi/ Nilai nominal/ Tingkat bunga tetap/ Jatuh tempo/ Cicilan pokok Obligasi/
Bonds Nominal value Fixed interest rate Due date Bonds principal installment
Seri/Serie A 1,470,000 5.85% 22 September 2026 Pembayaran penuh pada saat
jatuh tempo/Bullet payment on
due date
Seri/Serie B 1,030,000 6.15% 12 September 2028 Pembayaran penuh pada saat
jatuh tempo/Bullet payment on
due date
Bunga Obligasi Berkelanjutan VII Tahap II Tahun Interest on Continuance Bonds VII Phase II Year
2025 akan dibayarkan setiap triwulanan. 2025 will be paid on a quarterly basis.
Bunga Obligasi Berkelanjutan VII Tahap II Tahun Interest of Continuance Bonds VII Phase II Year
2025 telah dibayarkan oleh Perseroan sesuai 2025 have been paid by the Company on schedule.
dengan jadwal.
Pada tanggal 31 Desember 2025, peringkat Obligasi As of 31 December 2025, the rating of Continuance
Berkelanjutan VII Tahap II Tahun 2025 Seri A dan Bonds VII Phase II Year 2025 Serie A and Serie B
Seri B ini menurut Fitch Ratings adalah AAA(idn) based on Fitch Ratings was AAA(idn) (Triple A).
(Triple A).
Perjanjian perwaliamanatan untuk Obligasi The trustee agreements Continuance Bonds V
Berkelanjutan V Tahap III Tahun 2022, Obligasi Phase III Year 2022, Continuance Bonds V Phase IV
Berkelanjutan V Tahap IV Tahun 2022, Obligasi Year 2022, Continuance Bonds V Phase V Year
Berkelanjutan V Tahap V Tahun 2023, Obligasi 2023, Continuance Bonds VI Phase I Year 2023,
Berkelanjutan VI Tahap I Tahun 2023, Obligasi Continuance Bonds VI Phase II Year 2023,
Berkelanjutan VI Tahap II Tahun 2023, Obligasi Continuance Bonds VI Phase III Year 2024,
Berkelanjutan VI Tahap III Tahun 2024, Obligasi Continuance Bonds VI Phase IV Year 2024,
Berkelanjutan VI Tahap IV Tahun 2024, Obligasi Continuance Bonds VI Phase V Year 2025,
Berkelanjutan VI Tahap V Tahun 2025, Obligasi Continuance Bonds VI Phase I Year 2025,
Berkelanjutan VII Tahap I Tahun 2025, dan Obligasi Continuance Bonds VI Phase II Year 2025,
Berkelanjutan VII Tahap II Tahun 2025 mengatur Continuance Bonds VII Phase I Year 2025, and
beberapa pembatasan yang harus dipenuhi oleh Continuance Bonds VII Phase II Year 2025 provide
Perseroan antara lain rasio jumlah pinjaman several negative covenants to the Company, among
terhadap ekuitas tidak melebihi rasio 10:1. others, debt to equity ratio at the maximum of 10:1.
Halaman - 5/89 - Page
Page 573
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
16. ASET DAN LIABILITAS DERIVATIF 16. DERIVATIVE ASSETS AND LIABILITIES
Pada tanggal 31 Desember 2025, Perseroan As at 31 December 2025, the Company has several
mempunyai beberapa kontrak cross currency swap outstanding cross currency swap contracts and
dan interest rate swap dengan pihak ketiga yang interest rate swap with third parties which are
belum jatuh tempo dengan PT Bank CIMB Niaga PT Bank CIMB Niaga Tbk, PT Bank BNP Paribas
Tbk, PT Bank BNP Paribas Indonesia, PT Bank DBS Indonesia, PT Bank DBS Indonesia, PT Bank Mandiri
Indonesia, PT Bank Mandiri (Persero) Tbk, PT Bank (Persero) Tbk, PT Bank Maybank Indonesia Tbk, PT
Maybank Indonesia Tbk, PT Bank Mizuho Indonesia, Bank Mizuho Indonesia, PT Bank Permata Tbk, and
PT Bank Permata Tbk, dan MUFG Bank, Ltd MUFG Bank, Ltd., Jakarta Branch.
Cabang., Jakarta.
Pada tanggal 31 Desember 2024, Perseroan As at 31 December 2024, the Company has several
mempunyai beberapa kontrak cross currency swap outstanding cross currency swap contracts and
dan interest rate swap dengan pihak ketiga yang interest rate swap with third parties which are
belum jatuh tempo dengan PT Bank CIMB Niaga PT Bank CIMB Niaga Tbk, PT Bank BNP Paribas
Tbk, PT Bank BNP Paribas Indonesia, PT Bank UOB Indonesia, PT Bank UOB Indonesia, PT Bank DBS
Indonesia, PT Bank DBS Indonesia, PT Bank Mandiri Indonesia, PT Bank Mandiri (Persero) Tbk, PT Bank
(Persero) Tbk, PT Bank Maybank Indonesia Tbk, dan Maybank Indonesia Tbk, dan PT Bank Permata Tbk.
PT Bank Permata Tbk.
Perseroan melakukan kontrak cross currency swap The Company entered into cross currency swap and
dan interest rate swap dalam rangka mengantisipasi interest rate swap contracts in order to mitigate the
risiko fluktuasi tingkat bunga dan nilai tukar atas risk of fluctuations in interest rates and exchange
pinjaman bank yang diterbitkan dalam mata uang rates from bank loans in foreign currency.
asing.
Perubahan atas nilai wajar dari aset dan liabilitas Changes in the fair value of derivative assets and
derivatif, pada tanggal 31 Desember 2025 sejumlah liabilities, as at 31 December 2025 amounted to Rp
Rp 131.254 - debit (2024: Rp 5.566 - debit) dicatat 131,254 - debit (2024: Rp 5,566 - debit) is recorded
sebagai “Cadangan lindung nilai arus kas” pada as “Cash flow hedges reserve” in the Equity.
Ekuitas.
Untuk tahun yang berakhir pada tanggal For the year ended 31 December 2025, the total
31 Desember 2025, jumlah sebesar Rp 209.276 amount of Rp 209,276 (credit) has been reclassified
(kredit) telah direklasifikasikan dari ekuitas ke laporan from equity to the current year profit and loss (2024:
laba rugi tahun berjalan (2024: Rp 180.326 (debit)). Rp 180,326 (debit). The amount consists of
Jumlah tersebut terdiri dari Rp 209,276 yang didebit Rp 209,276 debited to interest on bank loans in profit
pada bunga pinjaman pinjaman bunga pinjaman and loss (2024: Rp 173,083 (credit) and Rp 7,243
pinjaman di laba rugi (2024: Rp 180.326 (debit), respectively). The amount consists of
(kredit).masing-masing Rp 173.083 (kredit) dan Rp 209,276 debited to interest on bank loans in profit
Rp 7.243 (debit)). Jumlah tersebut terdiri dari Rp and loss (2024: Rp 180,326 (credit)). The foreign
209,276 yang didebit pada bunga pinjaman di laba exchange gain or loss reclassified from equity is
rugi (2024: masing-masing Rp 173.083 (kredit) dan offset against the foreign exchange gain or loss from
Rp 7.243 (debit)). Jumlah laba rugi selisih kurs yang related hedged borrowings in the statements of profit
direklasifikasi dari ekuitas dikompensasikan di or loss and other comprehensive income.
laporan laba rugi dan penghasilan komprehensif
lainnya terhadap laba rugi selisih kurs dari pinjaman,
yang terkait dengan lindung nilai.
Halaman - 5/90 - Page
Page 574
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
16. ASET DAN LIABILITAS DERIVATIF (lanjutan) 16. DERIVATIVE ASSETS AND LIABILITIES
(continued)
31 Desember/December 2025
Nilai wajar/Fair values
Aset Liabilitas
Jumlah nosional/ Tanggal Tanggal jatuh derivatif/ derivatif/
Instrumen/ Notional amount Perjanjian/ tempo/ Derivative Derivative
Instruments (“000”) Agreement date Maturity date Assets liabilities
Dolar AS/ 02 Desember/ 05 Januari/
PT Bank CIMB Niaga Tbk
US Dollar 44,500 December 2025 January 2026 823 -
Dolar AS/ 19 Mei/
PT Bank DBS Indonesia 15 September 2025
US Dollar 21,389 May 2028 5,348 -
Dolar AS/ 07 Mei/ 14 Mei/
BNP Paribas
US Dollar 16,250 May 2025 May 2028 - 2,479
Dolar AS/ 30 Januari/ 04 Februari/
PT Bank Maybank Indonesia, Tbk
US Dollar 14,625 January 2025 February 2028 891 -
Dolar AS/ 20 Mei/ 27 Mei/
BNP Paribas
US Dollar 13,888 May 2025 May 2028 - 58
Dolar AS/ 05 Mei/
PT Bank DBS Indonesia
US Dollar 13,541 28 April 2025 May 2028 - 6,501
Dolar AS/ 11 Desember/ 18 Desember/
BNP Paribas -
US Dollar 13,000 December 2025 December 2028 154 -
Dolar AS/ 13 Mei/ 20 Mei/
PT Bank CIMB Niaga Tbk
US Dollar 12,660 May 2024 May 2027 3,690 -
Dolar AS/ 13 Mei/ 20 Mei/
PT Bank CIMB Niaga Tbk
U US Dollar 12,340 May 2024 May 2027 3,592 -
Dolar AS/ 05 Agustus/ 12 Agustus/
BNP Paribas
US Dollar 12,222 August 2025 August 2028 1,276 -
Dolar AS/ 30 Januari/ 04 Februari/
PT Bank CIMB Niaga Tbk
US Dollar 12,188 January 2025 February 2028 354 -
Dolar AS/ 08 Juli/ 11 Juli/
MUFG Bank, Ltd.
US Dollar 11,917 July 2025 July 2028 2,465 -
Dolar AS/ 12 Juni/ 18 Juni/
BNP Paribas
US Dollar 11,111 June 2025 June 2028 2,197 -
Dolar AS/ 12 Juni/ 18 Juni/
BNP Paribas
US Dollar 10,833 June 2025 June 2028 2,141 -
Dolar AS/ 19 September
PT Bank DBS Indonesia 15 September 2025
US Dollar 10,694 2028 2,679 -
Dolar AS/ 01 Oktober/ 08 Oktober/
BNP Paribas
US Dollar 9,750 October 2025 October 2028 - 111
Dolar AS/ 07 Mei/ 14 Mei/
BNP Paribas
US Dollar 8,750 May 2025 May 2028 - 1,332
Dolar AS/ 05 Mei/
PT Bank DBS Indonesia
US Dollar 8,333 29 April 2025 May 2028 - 3,299
Dolar AS/ 05 Mei/ 09 Mei/
PT Bank Maybank Indonesia, Tbk
US Dollar 8,333 May 2025 May 2028 - 634
Dolar AS/ 20 Juni/ 28 Juni/
PT Bank CIMB Niaga Tbk
US Dollar 8,333 June 2024 June 2027 - 198
Dolar AS/ 05 Mei/ 09 Mei/
PT Bank Maybank Indonesia, Tbk
US Dollar 8,125 May 2025 May 2028 - 619
Dolar AS/ 30 Januari/ 4 Februari/
PT Bank Maybank Indonesia, Tbk
US Dollar 7,875 January 2025 February 2028 483 -
Dolar AS/ 14 Agustus/ 19 Agustus/
PT Bank CIMB Niaga Tbk
US Dollar 7,385 August 2024 August 2027 5,180 -
Dolar AS/ 05 Mei/
PT Bank DBS Indonesia
US Dollar 7,292 28 April 2025 May 2028 - 3,500
Dolar AS/ 14 Agustus/ 19 Agustus/
PT Bank CIMB Niaga Tbk
US Dollar 7,198 August 2024 August 2027 5,043 -
Dolar AS/ 11 Desember/ 18 Desember/
BNP Paribas
US Dollar 7,000 December 2025 December 2028 85 -
Dolar AS/ 20 Mei/ 27 Mei/
BNP Paribas
US Dollar 6,944 May 2025 May 2028 - 26
Dolar AS/
PT Bank CIMB Niaga Tbk 21 November 2024 26 November 2027
US Dollar 6,752 2,566 -
Dolar AS/ 04 Juni/ 10 Juni/
PT Bank CIMB Niaga Tbk
US Dollar 6,667 June 2024 June 2027 1,374 -
Dolar AS/
PT Bank CIMB Niaga Tbk 21 November 2024 26 November 2027
US Dollar 6,581 2,497 -
Dolar AS/ 30 Januari/ 4 Februari/
PT Bank CIMB Niaga Tbk
US Dollar 6,563 January 2025 February 2028 194 -
Dolar AS/ 08 Juli/ 11 Juli/
MUFG Bank, Ltd.
US Dollar 6,417 July 2025 July 2028 1,332 -
Dolar AS/ 03 Mei/ 13 Mei/
PT Bank DBS Indonesia
US Dollar 6,330 May 2024 May 2027 1,932 -
Dolar AS/ 22 Maret/ 27 Maret/
PT Bank Maybank Indonesia, Tbk
US Dollar 6,330 March 2024 March 2027 4,454 -
Dolar AS/ 07 Mei/ 14 Mei/
PT Bank CIMB Niaga Tbk
US Dollar 6,330 May 2024 May 2027 2,126 -
Dolar AS/ 03 Mei/ 13 Mei/
PT Bank DBS Indonesia
US Dollar 6,170 May 2024 May 2027 1,881 -
Halaman - 5/91 - Page
Page 575
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
16. ASET DAN LIABILITAS DERIVATIF (lanjutan) 16. DERIVATIVE ASSETS AND LIABILITIES
(continued)
31 Desember/December 2025
Nilai wajar/Fair values
Aset Liabilitas
Jumlah nosional/ Tanggal Tanggal jatuh derivatif/ derivatif/
Instrumen/ Notional amount Perjanjian/ tempo/ Derivative Derivative
Instruments (“000”) Agreement date Maturity date Assets Liabilities
Dolar AS/ 22 Maret/ 27 Maret/
PT Bank Maybank Indonesia, Tbk
US Dollar 6,170 March 2024 March 2027 4,338 -
Dolar AS/ 07 Mei/ 14 Mei/
PT Bank CIMB Niaga Tbk
US Dollar 6,170 May 2024 May 2027 2,069 -
Dolar AS/ 05 Agustus/ 12 Agustus/
BNP Paribas
US Dollar 6,111 August 2025 August 2028 641 -
Dolar AS/ 14 Agustus/ 21 Agustus/
BNP Paribas
US Dollar 6,111 August 2025 August 2028 2,849 -
Dolar AS/ 17 September 23 September
BNP Paribas
US Dollar 5,908 2024 2027 7,072 -
Dolar AS/ 12 Juni/ 18 Juni/
BNP Paribas
US Dollar 5,833 June 2025 June 2028 1,156 -
Dolar AS/ 17 September/ 23 September
BNP Paribas
US Dollar 5,759 September 2024 2027 6,887 -
Dolar AS/ 12 Juni/ 18 Juni/
BNP Paribas
US Dollar 5,556 June 2025 June 2028 1,102 -
Dolar AS/ 29 April/ 05 Mei/
PT Bank Mizuho Indonesia
US Dollar 5,556 April 2025 May 2028 - 1,581
Dolar AS/ 15 Januari/ 22 Januari/
PT Bank Maybank Indonesia, Tbk
US Dollar 5,275 January 2024 January 2027 5,076 -
Dolar AS/ 11 Januari/ 19 Januari/
PT Bank CIMB Niaga Tbk
US Dollar 5,275 January 2024 January 2027 4,874 -
Dolar AS/ 21 Februari/ 26 Februari/
BNP Paribas
US Dollar 5,275 February 2024 February 2027 4,783 -
Dolar AS/ 01 Oktober/ 08 Oktober/
BNP Paribas
US Dollar 5,250 October 2025 October 2028 - 59
Dolar AS/ 15 Januari/ 22 Januari/
PT Bank Maybank Indonesia, Tbk
US Dollar 5,142 January 2024 January 2027 4,945 -
Dolar AS/ 11 Januari/ 19 Januari/
PT Bank CIMB Niaga Tbk
US Dollar 5,142 January 2024 January 2027 4,747 -
Dolar AS/ 21 Februari/ 26 Februari/
BNP Paribas
US Dollar 5,141 February 2024 February 2027 4,316 -
Dolar AS/ 20 Mei/ 28 Mei/
PT Bank Maybank Indonesia, Tbk
US Dollar 5,000 May 2024 May 2027 2,069 -
Dolar AS/ 05 Mei/ 9 Mei/
PT Bank Maybank Indonesia, Tbk
US Dollar 4,375 May 2025 May 2028 - 332
Dolar AS/ 08 November
PT Bank Permata Tbk 02 November 2023
US Dollar 4,220 2026 2,615 -
Dolar AS/ 05 Desember/ 11 Desember/
PT Bank Maybank Indonesia, Tbk
US Dollar 4,220 December 2023 December 2026 4,361 -
Dolar AS/ 05 Mei/
PT Bank DBS Indonesia
US Dollar 4,167 29 April 2025 May 2028 - 1,649
Dolar AS/ 05 Mei/ 09 Mei/
PT Bank Maybank Indonesia, Tbk
US Dollar 4,167 May 2025 May 2028 - 316
Dolar AS/ 20 Juni/ 28 Juni/
PT Bank CIMB Niaga Tbk
US Dollar 4,167 June 2024 June 2027 - 98
Dolar AS/ 08 November
PT Bank Permata Tbk 02 November 2023
US Dollar 4,113 2026 2,547 -
Dolar AS/ 05 Desember/ 11 Desember/
PT Bank Maybank Indonesia, Tbk
US Dollar 4,113 December 2023 December 2026 4,248 -
Dolar AS/ 04 Juni/ 10 Juni/
PT Bank CIMB Niaga Tbk
US Dollar 3,333 June 2024 June 2027 688 -
Dolar AS/ 14 Agustus/ 21 Agustus/
BNP Paribas
US Dollar 3,056 August 2025 August 2028 1,427 -
Dolar AS/ 05 Mei/
PT Bank Mizuho Indonesia
US Dollar 2,778 29 April 2025 May 2028 - 3,162
Dolar AS/ 07 Agustus/ 11 Agustus/
PT Bank CIMB Niaga Tbk
US Dollar 2,532 August 2023 August 2026 3,447 -
Dolar AS/ 20 Mei/ 28 Mei/
PT Bank Maybank Indonesia, Tbk
US Dollar 2,500 May 2024 May 2027 1,036 -
Dolar AS/ 07 Agustus/ 11 Agustus/
PT Bank CIMB Niaga Tbk
US Dollar 2,468 August 2023 August 2026 3,358 -
Dolar AS/ 20 Juni/ 26 Juni/
PT Bank Mandiri (Persero), Tbk
US Dollar 2,110 June 2023 June 2026 3,496 -
Dolar AS/ 20 Juni/ 26 Juni/
PT Bank CIMB Niaga Tbk
US Dollar 2,110 June 2023 June 2026 3,316 -
Dolar AS/ 20 Juni/ 26 Juni/
PT Bank Mandiri (Persero), Tbk
US Dollar 2,057 June 2023 June 2026 3,407 -
Dolar AS/ 20 Juni/ 26 Juni/
PT Bank CIMB Niaga Tbk US Dollar 2,057 June 2023 June 2026 3,231 -
Dolar AS/
US Dollar 537,833 148,858 25,954
Total 537,833 148,858 25,954
Halaman - 5/92 - Page
Page 576
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
16. ASET DAN LIABILITAS DERIVATIF (lanjutan) 16. DERIVATIVE ASSETS AND LIABILITIES
(continued)
31 Desember/December 2024
Nilai wajar/Fair values
Aset Liabilitas
Jumlah nosional/ Tanggal Tanggal jatuh derivatif/ derivatif/
Instrumen/ Notional amount Perjanjian/ tempo/ Derivative Derivative
Instruments (“000”) Agreement date Maturity date Assets Liabilities
Dolar AS/ 13 Mei/ 20 Mei/ -
PT Bank CIMB Niaga Tbk 21,100 - 1,645
US Dollar May 2024 May 2027 -
PT Bank CIMB Niaga Tbk Dolar AS/ 20,566 13 Mei/ 20 Mei/ - 1,608
US Dollar May 2024 May 2027
Dolar AS/ 20 Juni/ 27 Juni/
PT Bank CIMB Niaga Tbk 13,889 5,080 -
US Dollar June 2024 June 2027
Dolar AS/ 14 Agustus/ 19 Agustus/
PT Bank CIMB Niaga Tbk 11,605 4,299 -
US Dollar August 2024 August 2027
PT Bank Maybank Indonesia Tbk Dolar AS/ 11,394 22 Maret/ 26 Februari/ 3,829 3 -
US Dollar March 2024 February 2027 9
Dolar AS/ 14 Agustus/ 19 Agustus/
PT Bank CIMB Niaga Tbk 11,311 4,182 -
US Dollar August 2024 August 2027
Dolar AS/ 04 Juni/ 10 Juni/
PT Bank CIMB Niaga Tbk 11,111 1,610 -
US Dollar June 2024 June 2027
PT Bank Maybank Indonesia Tbk Dolar AS/ 11,106 22 Maret/ 26 Februari/ 3,727 -
US Dollar March 2024 February 2027
Dolar AS/ 03 Mei/ 13 Mei/
PT Bank DBS Indonesia U US Dollar 10,550 May 2024 May 2027 - - 1,210
Dolar AS/ 07 Mei/ 14 Mei/
PT Bank CIMB Niaga Tbk US Dollar 10,550 May 2024 May 2027 - 380
Dolar AS/ 07 Mei/ 14 Mei/
PT Bank CIMB Niaga Tbk 10,284 - 373
US Dollar May 2024 May 2027
Dolar AS/ 03 Mei/ 13 Mei/
PT Bank DBS Indonesia 10,283 - 1,182
US Dollar May 2024 May 2027
Dolar AS/
PT Bank CIMB Niaga Tbk 10,128 21 November 2024 26 November 2027 736 -
US Dollar
Dolar AS/
PT Bank CIMB Niaga Tbk 9,872 21 November 2024 26 November 2027 712
US Dollar
PT Bank Maybank Indonesia Tbk Dolar AS/ 9,495 15 Januari/ 22 Januari/ 5,595 -
US Dollar January 2024 January 2027
Dolar AS/ 11 Januari/ 16 Januari/
PT Bank CIMB Niaga Tbk US Dollar 9,495 January 2024 January 2027 5,191 -
Dolar AS/ 21 Februari/ 26 Februari/
PT Bank BNP Paribas Indonesia 9,495 5,033 -
US Dollar February 2024 February 2027
Dolar AS/ 17 September 23 September
PT Bank BNP Paribas Indonesia 9,284 8,391 -
US Dollar 2024 2027
Dolar AS/ 15 Januari/ 22 Januari/
PT Bank Maybank Indonesia Tbk 9,255 5,448 -
US Dollar January 2024 January 2027
Dolar AS/ 11 Januari/ 16 Januari/
PT Bank CIMB Niaga Tbk US Dollar 9,255 January 2024 January 2027 5,054 -
Dolar AS/ 21 Februari/ 26 Februari/
PT Bank BNP Paribas Indonesia 9,255 5,170 -
US Dollar February 2024 February 2027
Dolar AS/ 17 September 23 September
PT Bank BNP Paribas Indonesia 9,047 8,168 -
US Dollar 2024 2027
PT Bank Permata Tbk Dolar AS/ 8,440 02 November 08 November 1,639 -
US Dollar 2023 2026
Dolar AS/ 05 Desember/ 11 Desember/
PT Bank Maybank Indonesia Tbk 8,440 5,412 -
US Dollar December 2023 December 2026
Dolar AS/ 20 Mei/ 28 Mei/
PT Bank Maybank Indonesia Tbk 8,333 368 -
US Dollar May 2024 May 2027
Dolar AS/ 05 Desember/ 11 Desember/ -
PT Bank Maybank Indonesia Tbk 8,227 5,270 -
US Dollar December 2023 December 2026 -
Dolar AS/
PT Bank Permata Tbk 8,226 02 November 2023 08 November 2026 1,595 -
US Dollar
Dolar AS/ 20 Juni/ 27 Juni/ -
PT Bank CIMB Niaga Tbk US Dollar 6,944 June 2024 June 2027 2,540
Dolar AS/ 20 Juni/ 27 Juni/
PT Bank Mandiri (Persero) Tbk 6,330 8,001 -
US Dollar June 2023 June 2026
Dolar AS/ 20 Juni/ 27 Juni/ -
PT Bank CIMB Niaga Tbk 6,330 7,001
US Dollar June 2023 June 2026
Dolar AS/ 20 Juni/ 27 Juni/
PT Bank Mandiri (Persero) Tbk 6,170 7,793 -
US Dollar June 2023 June 2026
Dolar AS/ 20 Juni/ 27 Juni/ -
PT Bank CIMB Niaga Tbk 6,170 6,819
US Dollar June 2023 June 2026
Dolar AS/ 07 Agustus/ 11 Agustus/ -
PT Bank CIMB Niaga Tbk 5,908 5,378
US Dollar August 2023 August 2026
Dolar AS/ 07 Agustus/ 11 Agustus/ -
PT Bank CIMB Niaga Tbk 5,759 5,237
US Dollar August 2023 August 2026
Dolar AS/ 04 Juni/ 10 Juni/ -
PT Bank CIMB Niaga Tbk US Dollar 5,556 June 2024 June 2027 804
Dolar AS/ 05 Juli/ 14 Juli/
PT Bank DBS Indonesia 4,750 5,272 -
US Dollar July 2022 July 2025
Dolar AS/ -
PT Bank CIMB Niaga Tbk 4,222 04 April 2022 11 April 2025 7,514
US Dollar
Dolar AS/ 20 Mei/ 28 Mei/
PT Bank Maybank Indonesia, Tbk 4,167 185 -
US Dollar May 2024 May 2027
Dolar AS/ 20 Juni/ 23 Juni/
PT Bank UOB Indonesia 3,167 4,365 -
US Dollar June 2022 June 2025
Dolar AS/ 07 Juli/ 14 Juli/
PT Bank UOB Indonesia 3,167 3,567 -
US Dollar July 2022 July 2025
PT Bank DBS Indonesia Dolar AS/ -
3,167 11 April 2022 14 April 2025 5,596
US Dollar
PT Bank DBS Indonesia Dolar AS/ 27 Mei/ 02 Juni/ -
3,167 4,899
US Dollar May 2022 June 2025
PT Bank CIMB Niaga Tbk Dolar AS/ -
3,167 11 April 2022 14 April 2025 5,619
US Dollar
PT Bank CIMB Niaga Tbk Dolar AS/ 3,167 23 Mei/ 27 Mei/ 4,450 -
US Dollar May 2022 May 2025
Halaman - 5/93 - Page
Page 577
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
16. ASET DAN LIABILITAS DERIVATIF (lanjutan) 16. DERIVATIVE ASSETS AND LIABILITIES
(continued)
31 Desember/December 2024
Nilai wajar/Fair values
Aset Liabilitas
Jumlah nosional/ Tanggal Tanggal jatuh derivatif/ derivatif/
Instrumen/ Notional amount Perjanjian/ tempo/ Derivative Derivative
Instruments (“000”) Agreement date Maturity date assets Liabilities
Dolar AS/ 05 Juli/ 14 Juli/ -
PT Bank DBS Indonesia 2,750 3,053
US Dollar July 2022 July 2025
Dolar AS/ -
PT Bank CIMB Niaga Tbk 2,444 04 April 2022 11 April 2025 4,351
US Dollar
Dolar AS/ 20 Juni/ 23 Juni/ -
PT Bank UOB Indonesia 1,833 2,528
US Dollar June 2022 June 2025
PT Bank UOB Indonesia Dolar AS/ 1,833 07 Juli/ 14 Juli/ 2,066 -
US Dollar July 2022 July 2025
PT Bank DBS Indonesia Dolar AS/ -
US Dollar 1,833 11 April 2022 14 April 2025 3,241
PT Bank DBS Indonesia Dolar AS/ 27 Mei/ 02 Juni/ -
1,833 2,837
US Dollar May 2022 June 2025
PT Bank CIMB Niaga Tbk Dolar AS/ -
1,833 11 April 2022 14 April 2025 3,254
US Dollar
PT Bank CIMB Niaga Tbk Dolar AS/ 23 Mei/ 27 Mei/ -
1,833 2,577
US Dollar May 2022 May 2025
Dolar AS/ 20 Juni/ 23 Juni/ -
PT Bank DBS Indonesia US Dollar 1,056 June 2022 June 2025 1,351
Dolar AS/ 20 Juni/ 23 Juni/
PT Bank DBS Indonesia 611 783 -
US Dollar June 2022 June 2025
Dolar AS/
US Dollar 389,163 197,590 6,398
Total 389,163 197,590 6,398
17. MODAL SAHAM DAN TAMBAHAN MODAL 17. SHARE CAPITAL AND ADDITIONAL PAID-IN
DISETOR CAPITAL
Modal Saham Share Capital
Pemegang saham Perseroan pada tanggal The Company’s shareholders as at 31 December
31 Desember 2025 dan 2024 adalah sebagai 2025 and 2024 are as follows:
berikut:
Modal ditempatkan dan
disetor penuh Persentase Jumlah/
(nilai penuh)/ kepemilikan/ Amount
Pemegang saham/ Issued and fully paid Percentage of (nilai penuh/full
Shareholders (full amount) ownership amount)
PT Astra International Tbk 279,999,900 99.99996% 279,999,900,000
PT Arya Kharisma 100 0.00004% 100,000
280,000,000 100% 280,000,000,000
Berdasarkan Rapat Umum Pemegang Saham Based on General Meeting of Shareholders dated
tertanggal 21 April 2025, para pemegang saham on 21 April 2025, the shareholders approved final
menyetujui pembagian dividen final sejumlah dividend of Rp 1,480,640 or Rp 5,288 (full Rupiah
Rp 1.480.640 atau Rp 5.288 (Rupiah penuh) per amount) per ordinary share to be paid from 2024 net
saham biasa dari laba bersih tahun 2024 income (2024: Rp 2,787,400 or Rp 9,955 (full
(2024: Rp 2.787.400 atau Rp 9.955 (Rupiah penuh) Rupiah amount) per ordinary share to be paid from
per saham biasa dari laba bersih tahun 2023 2023 net income based on the Annual General
berdasarkan Rapat Umum Pemegang Saham Meeting of Shareholders on 19 April 2024).
Tahunan tanggal 19 April 2024).
Berdasarkan surat keputusan Direksi Perseroan No. Based on Board of Directors’ decision letter No.
KepDir-FIF/005/X/2025 tanggal 20 Oktober 2025 dan KepDir-FIF/005/X/2025 tanggal 20 October 2025
keputusan Dewan Komisaris No. L.Leg/SPDK- and Board of Commissioners’ decision No.
020/FIF/2025 tanggal 20 Oktober 2025, Dewan L.Leg/SPDK-020/FIF/2025 tanggal 20 October
Komisaris dan Direksi menyetujui pembagian dividen 2025, Board of Commissioners and Board of
interim sejumlah Rp 773.360 atau Rp 2.762 (Rupiah Directors approved interim dividend of Rp 773,360
penuh) per saham biasa dari laba bersih tahun 2025 or Rp 2,762 (full Rupiah amount) per ordinary share
(2024: Rp 727.160 atau Rp 2.597 (Rupiah penuh) to be paid from 2025 net income (2024: Rp 727,160
per saham biasa dari laba bersih tahun 2024 or Rp 2,597 (full Rupiah amount) per ordinary share
berdasarkan surat keputusan Direksi Perseroan No. to be paid from 2024 net income based Board of
KepDir-FIF/006/IX/2024 tanggal 9 Oktober 2024 dan Directors’ decision letter No. KepDir-FIF/006/IX/2024
keputusan Dewan Komisaris No. L.Leg/SPDK- dated 9 October 2024 and Board of Commissioners’
016/FIF/2024 tanggal 9 Oktober 2024). decision No. L.Leg/SPDK-016/FIF/2024 dated
9 October 2024).
Halaman - 5/94 - Page
Page 578
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
17. MODAL SAHAM DAN TAMBAHAN MODAL 17. SHARE CAPITAL AND ADDITIONAL PAID-IN
DISETOR (lanjutan) CAPITAL (continued)
Tambahan Modal Disetor Additional Paid-in Capital
Perubahan tambahan modal disetor adalah sebagai The movements in additional paid in capital are as
berikut: follows:
2025 2024
Saldo awal 36,020 36,020 Beginning balance
Tambahan modal disetor Additional paid in capital
akibat pelepasan due to disposal of
entitas anak (lihat Catatan 1) - - subsidiary (refer to Note 1)
Saldo akhir 36,020 36,020 Ending balance
18. SALDO LABA YANG SUDAH DITENTUKAN 18. APPROPRIATED RETAINED EARNINGS
PENGGUNAANNYA
Per tanggal 31 Desember 2025, Perseroan telah As of 31 December 2025, the Company has set up
membentuk penyisihan cadangan wajib sebesar statutory reserves of Rp 1,000 (2024: Rp 1,000),
Rp 1.000 (2024: Rp 1.000), berdasarkan penetapan based on the statement of the Annual General
Rapat Umum Pemegang Saham (“RUPS”) Tahunan Meeting of Shareholders (“GMS”) of PT Federal
PT Federal International Finance tentang penetapan International Finance regarding the stipulation of the
penggunaan laba bersih Perseroan tahun buku 2024 use of the Company’s net income for the 2024
tanggal 9 Mei 2025, yang dinyatakan dalam akta No. financial year dated on 9 May 2025, which was
13 dengan notaris Esther Pascalia Ery Jovina, S.H., notarised under deed No. 13 of Esther Pascalia Ery
M.Kn., dimana pemegang saham menyetujui untuk Jovina, S.H., M.Kn., which the shareholder approved
menggunakan laba bersih tahun 2024 sebagai the 2024 appropriation of net income as capital
cadangan modal sebesar Rp 1.000 dan sisanya reserves amounting Rp 1,000 and the remaining as
sebagai laba ditahan. retained earnings.
Hal ini telah sesuai dengan Undang-Undang This is in accordance with the Indonesian Limited
No. 40/2007 mengenai Perseroan Terbatas, yang Company Law No. 40/2007, which requires
mengharuskan perusahaan-perusahaan untuk companies to set up a statutory reserve until the
membuat penyisihan cadangan wajib sampai reserve reach at least 20% of the issued and paid up
cadangan mencapai sekurang-kurangnya 20% dari share capital. There is no set period of time over
jumlah modal yang ditempatkan dan disetor penuh. which this amount should be provided.
Undang-Undang tersebut tidak mengatur jangka
waktu untuk penyisihan tersebut.
19. PENGHASILAN PEMBIAYAAN KONSUMEN 19. CONSUMER FINANCING INCOME
2025 2024
Penghasilan pembiayaan konsumen Consumer financing income
- Pihak ketiga 10,073,605 9,003,624 Third parties -
Penghasilan dari pembiayaan bersama Income from joint financing
without recourse without recourse
- Pihak ketiga 169,225 105,885 Third parties -
Penghasilan dari pembiayaan Income from sharia
konsumen syariah consumer financing
- Pihak ketiga 644,231 389,568 Third parties -
Penghasilan dari pembiayaan bersama Income from sharia joint financing
without recourse syariah without recourse
- Pihak ketiga 29 20 Third parties -
10,887,090 9,499,097
Halaman - 5/95 - Page
Page 579
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
20. PENGHASILAN BUNGA DAN DENDA 20. INTEREST AND PENALTY INCOME
2025 2024
Pihak ketiga Third parties
Denda atas keterlambatan pembayaran 186,239 156,815 Penalty income
Bunga bank 16,457 24,792 Interest from bank
202,696 181,607
Pihak berelasi Related parties
Bunga bank 414 187 Interest from bank
414 187
203,110 181,794
Lihat Catatan 26 untuk rincian saldo dan transaksi Refer to Note 26 for details of related parties
dengan pihak berelasi. balances and transactions.
21. PENGHASILAN LAIN-LAIN 21. OTHER INCOME
2025 2024
Selisih lebih penerimaan
pembayaran dari konsumen 16,987 16,430 Excess receipts from customers
Keuntungan dari penjualan Gain on sale of fixed assets
aset tetap (lihat Catatan 9) 785 2,185 (refer to Note 9)
Lain-lain 4,095 4,653 Others
21,867 23,268
22. PENGHASILAN DARI IJARAH - BERSIH 22. INCOME FROM IJARAH - NET
Pada tanggal 31 Desember 2025, penghasilan dari As at 31 December 2025, income from ijarah - net
ijarah - bersih terdiri dari ijarah muntahiyah bittamlik are comprised of ijarah muntahiyah bittamlik (“IMBT”)
(“IMBT”) dan ijarah multijasa sebesar Rp 2.402.505 and multi-services ijarah amounting to Rp 2,402,505
(2024: Rp 2.449.745). (2024: Rp 2,449,745).
Pendapatan IMBT - bersih merupakan pendapatan Income from IMBT - net represents the principal and
pokok dan margin IMBT setelah dikurangi beban margin income from IMBT after deducting
penyusutan, amortisasi, dan penurunan nilai aset depreciation, amortisation expenses and impairment
ijarah. Pendapatan ijarah multijasa - bersih of ijarah assets. Multiservices ijarah income - net
merupakan pendapatan ijarah tidak langsung atas represents indirect ijarah income from the principal
margin dan pokok ijarah multijasa setelah dikurangi and margin of multi-services ijarah after deducting
biaya yang dibayarkan kepada pemberi jasa awal. fees paid to the initial service provider.
23. BEBAN USAHA 23. OPERATING EXPENSES
2025 2024
Pihak ketiga Third parties
Gaji, upah dan kesejahteraan 1,663,350 1,476,293 Salaries, wages and allowance
Penyusutan (lihat Catatan 9) 301,311 283,469 Depreciation (refer to Note 9)
Perbaikan dan pemeliharaan 236,674 220,420 Repairs and maintenance
Jasa tenaga ahli 219,564 212,777 Professional fees
Penyusutan aset hak-guna (lihat Catatan 9) 131,048 130,051 Right-of-use assets depreciation (refer to Note 9)
Komunikasi 95,220 89,733 Communications
Pajak dan perijinan 64,180 61,267 Taxes and licenses
Pelatihan 55,910 26,429 Training
Iklan dan promosi 51,569 48,141 Advertising and promotion
Perlengkapan kantor 46,344 40,731 Office supplies
Sewa (lihat Catatan 9) 40,986 19,224 Rent (refer to Note 9)
Perjalanan 37,360 54,466 Travelling
Listrik, air dan gas 34,607 34,090 Electricity, water and gas
Sumbangan dan kontribusi 9,308 8,016 Donations and contributions
Beban pajak final 3,374 4,996 Final tax expense
Lain-lain 3,622 4,329 Others
2,994,427 2,714,432
Halaman - 5/96 - Page
Page 580
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
23. BEBAN USAHA (lanjutan) 23. OPERATING EXPENSES (continued)
2025 2024
Pihak berelasi Related parties
Gaji, upah dan kesejahteraan 151,859 137,899 Salary, wages and allowances
Sewa (lihat Catatan 9) 50,224 7,129 Rent (refer to Note 9)
Penyusutan aset hak-guna (lihat Catatan 9) 37,211 65,984 Right-of-use assets depreciation (refer to Note 9)
Jasa tenaga ahli 14,514 12,832 Professional fee
Asuransi 8,619 7,077 Insurance
262,427 230,921
3,256,854 2,945,353
Lihat Catatan 26 untuk rincian saldo dan transaksi Refer to Note 26 for details of related parties
dengan pihak berelasi. balances and transactions.
24. BEBAN BUNGA DAN KEUANGAN 24. INTEREST AND FINANCING CHARGES
2025 2024
Pihak ketiga Third parties
Bunga pinjaman bank 1,570,271 1,320,229 Interest on bank loans
Bunga obligasi 623,864 553,364 Interest on bonds
Beban provisi dan administrasi bank 240,519 194,309 Provision and bank charges
Amortisasi biaya emisi Amortisation of bonds
obligasi (lihat Catatan 15) 13,477 13,654 issuance cost (refer to Note 15)
Beban bunga liabilitas sewa 10,001 9,536 Interest expense on lease liabilities
Kerugian selisih kurs 829 708 Loss on foreign exchange
2,458,961 2,091,800
Pihak berelasi Related parties
Beban bunga liabilitas sewa 4,467 3,710 Interest expense on lease liabilities
2,463,428 2,095,510
Lihat Catatan 26 untuk rincian saldo dan transaksi Refer to Note 26 for details of related parties
dengan pihak berelasi. balances and transactions.
25. LIABILITAS IMBALAN KERJA 25. EMPLOYEE BENEFIT OBLIGATIONS
2025 2024
Imbalan pensiun dan Pension benefits and
pascakerja lainnya 113,920 106,093 other post-employment benefit
Imbalan jangka panjang lainnya 249,875 206,007 Other long-term benefits
363,795 312,100
Liabilitas imbalan kerja untuk tahun-tahun berakhir Employee benefit obligations for the years ended
pada tanggal 31 Desember 2025 dan 2024 dihitung 31 December 2025 and 2024 is calculated by an
oleh aktuaris independen Kantor Konsultan Aktuaria independent actuary Kantor Konsultan Aktuaria
Halim dan Rekan dengan menggunakan metode Halim dan Rekan which used the projected unit credit
projected unit credit. Berikut ini adalah hal-hal method. The following are significant matters
penting yang diungkapkan dalam laporan aktuaria disclosed in the actuarial report dated 12 January
masing-masing tertanggal 12 Januari 2026 dan 2026 and 10 January 2025, respectively.
10 Januari 2025.
Halaman - 5/97 - Page
Page 581
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
25. LIABILITAS IMBALAN KERJA (lanjutan) 25. EMPLOYEE BENEFIT OBLIGATIONS (continued)
Asumsi aktuarial pokok yang digunakan adalah The principal actuarial assumptions used are as
sebagai berikut: follows:
2025 2024
Asumsi ekonomi: Economic assumptions:
- Tingkat diskonto 6.0% - 6.5% 6.3% - 6.5% Discount rate -
- Kenaikan gaji di masa datang 6.0% 6.5% Future salary increases -
Asumsi lainnya: Other assumptions:
- Tingkat kematian TMI (Tabel Mortalitas Indonesia) IV 2019/ Table of mortality -
Indonesian Mortality Table IV 2019
- Tingkat cacat 5% dari tingkat mortalitas/ Disability rate -
5% from mortality rate
- Tingkat pengunduran 15% per tahun pada usia sampai dengan 25 tahun Withdrawal rate -
peserta dan berkurang hingga 1% pada usia 45 tahun dan
setelahnya/15% per annum up to age 25
and reducing linearly to 1% for age 45 and thereafter
- Usia pensiun normal 55 tahun/55 years Normal retirement age -
Imbalan pensiun dan pascakerja lainnya Pension and other post-employment benefits
Sebelum tanggal 6 September 2005, Perseroan Prior to 6 September 2005, the Company had a
menyelenggarakan program pensiun imbalan pasti defined benefit pension plan covering all permanent
untuk seluruh karyawan tetapnya yang dikelola oleh employees which has managed by “Dana Pensiun
”Dana Pensiun Astra”. Sejak tanggal 6 September Astra”. From 6 September 2005, the Company’s
2005, Perseroan memiliki dua jenis program pensiun, pension arrangements were reorganised to include
yaitu program pensiun imbalan pasti dan program both a defined benefit pension plan and defined
pensiun iuran pasti. contribution pension plan.
Sejak tanggal 6 September 2005, Dana Pensiun Effective from 6 September 2005, Dana Pensiun
Astra dilanjutkan menjadi Dana Pensiun Astra Satu Astra was continued under a new scheme called
(”DPA 1”), yang khusus menangani program pensiun Dana Pensiun Astra Satu (“DPA 1”), specifically
imbalan pasti, yang ditujukan untuk semua karyawan designed for the defined benefit pension plan, which
yang telah menjadi peserta Dana Pensiun Astra is designated for all employees who became member
sebelum atau pada tanggal 20 April 1992. of Dana Pensiun Astra on or before 20 April 1992.
Sedangkan program pensiun iuran pasti dikelola oleh The defined contribution pension plan is managed by
Dana Pensiun Astra Dua (“DPA 2”) ditujukan untuk “Dana Pensiun Astra Dua (“DPA 2”) and is
karyawan yang menjadi peserta Dana Pensiun Astra designated for employees who became members of
sesudah tanggal 20 April 1992. Dana Pensiun Astra after 20 April 1992.
Pada tanggal 31 Desember 2025, jumlah peserta As at 31 December 2025, DPA 1 and DPA 2 have 2
DPA 1 dan DPA 2 masing-masing adalah 2 peserta participants and 13,208 participants, respectively
dan 13.208 peserta (2024: 3 peserta dan 12.176 (2024: 3 participants and 12,176 participants)
peserta) (tidak diaudit). (unaudited).
Liabilitas imbalan pascakerja yang diakui di laporan The post-employment benefit obligations recognised
posisi keuangan adalah sebagai berikut: in the statements of financial position are as follows:
2025 2024
Nilai kini kewajiban 115,278 107,835 Present value of obligations
Nilai wajar aset program (1,358) (1,742) Fair value of plan assets
Liabilitas imbalan pascakerja neto 113,920 106,093 Net post-employment benefit liabilities
Halaman - 5/98 - Page
Page 582
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
25. LIABILITAS IMBALAN KERJA (lanjutan) 25. EMPLOYEE BENEFIT OBLIGATIONS (continued)
Imbalan pensiun dan pascakerja lainnya (lanjutan) Pension and other post-employment benefits
(continued)
Mutasi liabilitas imbalan pascakerja neto adalah The movements of net post-employment benefit
sebagai berikut: liabilities are as follows:
31 Desember/December 2025
Nilai kini Nilai wajar aset Liabilitas imbalan
kewajiban/ program/ pascakerja/
Present value of Fair value of plan Post-employment
obligations assets benefit obligations
Pada awal tahun 107,835 (1,742) 106,093 At beginning of year
Biaya jasa kini 19,388 - 19,388 Current service cost
Beban/(penghasilan) bunga 6,761 (95) 6,666 Interest expense/(income)
Pengukuran kembali: Remeasurements:
- Imbal hasil atas aset Return on plan assets, -
program, tidak termasuk excluding amounts
jumlah dalam beban included in interest
bunga - 44 44 expense
- Perubahan dalam asumsi Change in financial -
keuangan (12,360) - (12,360) assumptions
- Penyesuaian pengalaman Experience adjustment -
kewajiban 321 - 321 on obligation
Iuran pekerja 10 (10) - Employee’s contributions
Imbalan yang dibayar (6,677) 445 (6,232) Benefits paid
Pada akhir tahun 115,278 (1,358) 113,920 At end of year
31 Desember/December 2024
Nilai kini Nilai wajar aset Liabilitas imbalan
kewajiban/ program/ pascakerja/
Present value of Fair value of plan Post-employment
obligations assets benefit obligations
Pada awal tahun 95,602 (2,213) 93,389 At beginning of year
Biaya jasa kini 15,803 - 15,803 Current service cost
Beban/(penghasilan) bunga 6,301 (131) 6,170 Interest expense/(income)
Pengukuran kembali: Remeasurements:
- Imbal hasil atas aset Return on plan assets, -
program, tidak termasuk excluding amounts
jumlah dalam beban included in interest
bunga - 49 49 expense
- Perubahan dalam asumsi Change in financial -
keuangan 9,854 - 9,854 assumptions
- Penyesuaian pengalaman Experience adjustment -
kewajiban (9,457) - (9,457) on obligation
Iuran pemberi pekerja - (68) (68) Employer’s contributions
Iuran pekerja 13 (13) - Employee’s contributions
Imbalan yang dibayar (10,281) 634 (9,647) Benefits paid
Pada akhir tahun 107,835 (1,742) 106,093 At end of year
Halaman - 5/99 - Page
Page 583
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
25. LIABILITAS IMBALAN KERJA (lanjutan) 25. EMPLOYEE BENEFIT OBLIGATIONS (continued)
Imbalan pensiun dan pascakerja lainnya (lanjutan) Pension and other post-employment benefits
(continued)
Durasi rata-rata tertimbang dari liabilitas program The weighted average duration of the defined benefit
pensiun imbalan pasti pada tanggal 31 Desember pension obligation at 31 December 2025 and 2024
2025 dan 2024 adalah 16 tahun. are 16 years.
Analisis jatuh tempo yang diharapkan dari manfaat Expected maturity analysis of undiscounted pension
pensiun tidak didiskontokan adalah sebagai berikut: benefits are as follows:
2025 2024
Kurang dari satu tahun 12,424 6,826 Less than a year
Antara satu dan dua tahun 7,735 8,056 Between one and two years
Antara dua dan lima tahun 37,411 36,374 Between two and five years
Lebih dari lima tahun 2,029,020 1,967,242 Beyond five years
Sensitivitas liabilitas pensiun imbalan pasti untuk The sensitivity of the defined benefit pension
perubahan asumsi aktuarial pokok adalah sebagai obligation to changes in the principal actuarial
berikut: assumptions are as follows:
31 Desember/December 2025
Dampak pada (penurunan)/kenaikan kewajiban
imbalan pasti/
Impact on (decrease)/increase in defined
benefit obligation
Perubahan
asumsi/ Kenaikan asumsi/ Penurunan asumsi/
Change in Increase in Decrease in
assumption assumption assumption
Tingkat diskonto 1% (18,227) 25,092 Discount rate
Kenaikan gaji di masa datang 1% 28,102 (20,422) Future salary increase
31 Desember/December 2024
Dampak pada (penurunan)/kenaikan kewajiban
imbalan pasti/
Impact on (decrease)/increase in defined
benefit obligation
Perubahan
asumsi/ Kenaikan asumsi/ Penurunan asumsi/
Change in Increase in Decrease in
assumption assumption assumption
Tingkat diskonto 1% (18,156) 25,199 Discount rate
Kenaikan gaji di masa datang 1% 27,196 (20,151) Future salary increase
Analisis sensitivitas di atas didasarkan pada The above sensitivity analysis is based on a change
perubahan atas satu asumsi aktuarial dimana semua in an assumption while holding all other assumptions
asumsi lainnya dianggap konstan. Dalam constant. In practice, this is unlikely to occur and
prakteknya, hal ini jarang terjadi dan perubahan changes in some of the assumptions may be
beberapa asumsi mungkin saling berkorelasi. Dalam correlated. When calculating the sensitivity of the
perhitungan sensitivitas liabilitas pensiun imbalan defined benefit pension obligation to significant
pasti atas asumsi aktuarial utama, metode yang actuarial assumptions, the same method (present
sama (perhitungan nilai kini liabilitas pensiun imbalan value of the defined benefit pension obligation
pasti dengan menggunakan metode projected unit calculated with the projected unit credit method at the
credit pada akhir periode pelaporan) telah diterapkan end of the reporting period) has been applied when
seperti dalam perhitungan liabilitas pensiun yang calculating the pension liability recognised within the
diakui dalam laporan posisi keuangan. statements of financial position.
Halaman - 5/100 - Page
Page 584
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
25. LIABILITAS IMBALAN KERJA (lanjutan) 25. EMPLOYEE BENEFIT OBLIGATIONS (continued)
Imbalan pensiun dan pascakerja lainnya (lanjutan) Pension and other post-employment benefits
(continued)
Aset program terdiri dari: Plan assets comprise the following:
2025 2024
Obligasi (termasuk Obligasi Pemerintah) 89% 82% Bonds (including Government Bonds)
Instrumen ekuitas 0% 10% Equity instruments
Lain-lain 11% 9% Others
100% 100%
Melalui program pensiun imbalan pasti, Perseroan Through its defined benefits pension plans, the
terekspos beberapa risiko seperti volatilitas aset dan Company is exposed to a number of risk such as
perubahan imbal hasil obligasi, sebagai berikut: assets volatility and changes in bonds yields, as
follows:
Volatilitas aset Asset volatility
Liabilitas program dihitung menggunakan tingkat The plan liabilities are calculated using a discount
diskonto yang merujuk kepada tingkat imbal hasil rate set with reference to government bond yields, if
obligasi pemerintah, jika imbal hasil aset program plan assets underperform this yield, this will create a
lebih rendah, maka akan menghasilkan defisit deficit. The Company’s defined benefit pension plans
program. Program pensiun imbalan pasti Perseroan hold a significant proportion of equities, which are
memiliki porsi ekuitas yang signifikan, yang expected to outperform Government Bonds and
diharapkan untuk menghasilkan imbal hasil yang corporate bonds in the long-term while providing
lebih tinggi dibandingkan Obligasi Pemerintah dan volatility and risk in the short-term.
perusahaan jangka panjang sementara memberikan
volatilitas dan risiko dalam jangka pendek.
Perubahan imbal hasil obligasi Changes in bond yields
Penurunan imbal hasil Obligasi Pemerintah akan A decrease in Government Bonds yields will increase
meningkatkan liabilitas program, walaupun hal ini plan liabilities, although this will be partially offset by
akan saling hapus secara sebagian dengan kenaikan an increase in the value of the plan’s bond holdings.
dari nilai obligasi program yang dimiliki.
PT Astra International Tbk (Grup) memastikan PT Astra International Tbk (Group)’s ensures
bahwa posisi investasi telah diatur dalam kerangka that the investment positions are managed
asset-liability matching (“ALM”) yang telah dibentuk within an asset-liability matching (“ALM”)
untuk mencapai hasil jangka panjang yang sejalan framework that is developed to achieve
dengan liabilitas pada program pensiun imbalan long-term returns that are in line with the obligation in
pasti. Dalam kerangka ALM, tujuan Perseroan defined benefit pension plans. Within this ALM
adalah untuk menyesuaikan aset-aset dan liabilitas framework, the Company’s objective is to match
pensiun dengan berinvestasi pada portofolio yang assets and the pension obligations by investing
terdiversifikasi dengan baik dalam menghasilkan in a well-diversified portfolio the generates
tingkat pengembalian yang cukup, disesuaikan sufficient risk-adjusted returns the match the
dengan risiko yang ada, untuk disesuaikan dengan benefit payments. The Company also actively
pembayaran imbalan. Perseroan juga secara aktif monitors the duration and the expected yield
memantau durasi dan imbal hasil investasi yang of the investments to ensure it matches the
diharapkan untuk memastikan bahwa telah sesuai expected cash outflows arising from the pension
dengan arus kas keluar yang diharapkan timbul dari obligations.
kewajiban pensiun.
Investasi pada program telah terdiversifikasi dengan Investment across the plans are well diversified, such
baik, sehingga kinerja buruk satu investasi tidak akan that the failure of any single investment would not
memberikan dampak material bagi seluruh kelompok have a material impact on the overall level of assets.
aset.
Jumlah kontribusi yang diharapkan untuk program Expected contributions to defined benefit pension
pensiun imbalan pasti dalam satu tahun ke depan plan for the next year are Rp 55,073 (2024:
adalah sebesar Rp 55.073 (2024: Rp 47.765). Rp 47,765).
Halaman - 5/101 - Page
Page 585
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
25. LIABILITAS IMBALAN KERJA (lanjutan) 25. EMPLOYEE BENEFIT OBLIGATIONS (continued)
Imbalan kerja jangka panjang lainnya Other long-term employee benefits
Mutasi liabilitas imbalan kerja jangka panjang lainnya The movements of other long-term employee benefit
yang diakui pada laporan posisi keuangan adalah liabilities recognised in the statements of financial
sebagai berikut: position are as follows:
2025 2024
Awal tahun 206,007 173,802 Beginning of the year
Jumlah yang dibebankan pada Total expense charged in the
laporan laba rugi 52,658 45,728 profit or loss
Kerugian bersih Net actuarial loss
aktuarial yang diakui 31,273 11,161 recognised
Imbalan yang dibayarkan (40,063) (24,684) Benefits paid
Saldo akhir 249,875 206,007 Ending balance
Jumlah yang diakui pada laba rugi adalah sebagai The amounts recognised in profit or loss are as
berikut: follows:
2025 2024
Biaya jasa kini 40,770 34,620 Current service cost
Biaya bunga 11,888 11,108 Interest cost
Keuntungan bersih aktuarial Net actuarial
yang diakui 31,273 11,161 gain recognised
83,931 56,889
Manajemen berkeyakinan bahwa estimasi liabilitas Management believes that the estimated post-
atas imbalan pascakerja per 31 Desember 2025 dan employment benefit obligations as at
2024 telah memenuhi persyaratan minimum UU 31 December 2025 and 2024 have fulfilled the
Cipta Kerja No. 6/2023, PP 35/2021 dan Peraturan minimum requirement of Job Creation Act No.6/2023,
Perseroan tentang Imbalan PascaKerja (“IPK“). PP 35/2021 and Company Regulations regarding
post-employment benefits (“IPK”).
26. TRANSAKSI PIHAK BERELASI 26. RELATED PARTY TRANSACTIONS
Saldo dan transaksi dengan pihak berelasi adalah Balances and transactions with related parties are as
sebagai berikut: follows:
PT Astra International Tbk (AI) PT Astra International Tbk (AI)
Perseroan dikendalikan oleh induk perusahaan The Company is controlled by its immediate Parent
terdekatnya PT Astra International Tbk, sebuah Company PT Astra International Tbk, a Company
perusahaan yang berkedudukan di Indonesia. incorporated in Indonesia. PT Astra International
Pemegang saham terbesar PT Astra International Tbk's largest shareholder is Jardine Cycle & Carriage,
Tbk adalah Jardine Cycle & Carriage, sebuah a Company incorporated in Singapore. Jardine Cycle
perusahaan berkedudukan di Singapura. Jardine and Carriage is a Subsidiary of Jardine Matheson
Cycle & Carriage merupakan anak perusahaan dari Holdings Limited, a Company incorporated in
Jardine Matheson Holdings Limited, sebuah Bermuda.
perusahaan yang berkedudukan di Bermuda.
Perseroan membayarkan insentif pada Honda Sales The Company pays incentives to Honda Sales
Operation yang merupakan salah satu Divisi yang Operation which is one of AI Divisions and has
dimiliki AI dan mengadakan perjanjian kerjasama entered into agreement for professional fee services
dalam bidang jasa tenaga ahli dengan Astraworld with Astraworld which is one of AI’s business unit.
yang merupakan salah satu unit bisnis yang dimiliki
AI.
Halaman - 5/102 - Page
Page 586
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
26. TRANSAKSI PIHAK BERELASI (lanjutan) 26. RELATED PARTY TRANSACTIONS (continued)
PT Asuransi Astra Buana (AAB) PT Asuransi Astra Buana (AAB)
AI merupakan pihak pengendali tidak langsung dari AI is the indirect controlling shareholder of AAB.
AAB.
Perseroan mengadakan perjanjian kerjasama The Company has entered into cooperation
dengan AAB dalam rangka penyediaan asuransi agreements with AAB to provide credit shield and
perlindungan kredit dan pertanggungan asuransi insurance coverage of financed vehicles. The
kendaraan bermotor yang dibiayai. Perseroan Company insures vehicles for the interest of the
mengasuransikan kendaraan bermotor demi Company in its capacity as financing provider.
kepentingan Perseroan dalam kapasitasnya sebagai Insurance premium payments received from
penyedia pembiayaan. Pembayaran premi asuransi customers that have not yet been paid to insurance
yang telah diterima dari konsumen namun belum companies are recorded as insurance premium
dibayarkan kepada perusahaan asuransi dicatat payable. The Company also insures its fixed assets
sebagai utang premi asuransi. Perseroan juga with AAB.
mengasuransikan aset tetap pada AAB.
PT Astra Multi Finance (AMF) PT Astra Multi Finance (AMF)
AI merupakan pemegang saham utama dari AMF. AI is the ultimate controlling shareholder of AMF.
Sejak pertengahan tahun 2008, Perseroan bekerja Since mid of 2008, the Company cooperated with
sama dengan AMF dalam pembiayaan berbasis AMF on sharia and electronic financing activities.
syariah dan pembiayaan elektronik.
Perseroan melakukan kerja sama sinergis dengan The Company entered into synergic cooperation
AMF di lingkup operasional dalam pembiayaan agreement with AMF on the scope of operations in
konsumen elektronik. electronics consumer financing.
Perseroan mengadakan perjanjian kerjasama The Company has entered into cooperation with
dengan AMF dalam rangka pembiayaan bersama AMF to provide joint financing for motorcycles.
kendaraan bermotor roda dua.
PT Matra Graha Sarana (MGS) PT Matra Graha Sarana (MGS)
AI merupakan pemegang saham utama dari MGS. AI is the ultimate controlling shareholder of MGS.
Perseroan mengadakan perjanjian penyewaan untuk The Company has entered into renting agreement for
gedung kantor cabang dengan MGS. its branch office building with MGS.
PT Sharia Multifinance Astra (SMA) PT Sharia Multifinance Astra (SMA)
AI merupakan pemegang saham utama dari SMA. AI is the ultimate controlling shareholder of SMA. The
Perseroan bekerja sama dengan SMA dalam Company cooperated with SMA on sharia financing
pembiayaan berbasis syariah. activities.
PT Serasi Autoraya (SERA) PT Serasi Autoraya (SERA)
AI merupakan pemegang saham utama dari SERA. AI is the ultimate controlling shareholder of SERA.
Perseroan mengadakan perjanjian penyewaan untuk The Company has entered into renting agreement for
mobil operasional dengan SERA. its operational car with SERA.
Halaman - 5/103 - Page
Page 587
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
26. TRANSAKSI PIHAK BERELASI (lanjutan) 26. RELATED PARTY TRANSACTIONS (continued)
Dana Pensiun Astra (DPA) Dana Pensiun Astra (DPA)
Dana Pensiun Astra didirikan oleh PT Astra Dana Pensiun Astra is established by PT Astra
International Tbk untuk menyelenggarakan program International Tbk to facilitate defined benefit pension
pensiun manfaat pasti (DPA 1) dan iuran pasti plan (DPA 1) and defined contribution pension plan
(DPA 2). (DPA 2).
PT Samadista Karya (SK) PT Samadista Karya (SK)
AI merupakan pihak pengendali tidak langsung dari AI is the indirect controlling shareholder of AAB. AAB
AAB. AAB merupakan pemegang saham utama dari is the ultimate controlling shareholder of SK. The
SK. Perseroan mengadakan perjanjian penyewaan Company has in turn entered into renting agreement
untuk gedung kantor dengan SK. for its office building with SK.
PT Sedaya Multi Investama (SMI) PT Sedaya Multi Investama (SMI)
AI merupakan pihak pengendali tidak langsung dari AI is the indirect controlling shareholder of SMI.
SMI. Perseroan mengadakan perjanjian kerjasama The Company has in turn entered into agreement for
dalam bidang jasa tenaga ahli. professional fee services.
PT Astra Digital Arta (ADA) PT Astra Digital Arta (ADA)
Sejak tanggal 1 Juli 2021, ADA merupakan entitas Since 1 July 2021, ADA is an associate entity of the
asosiasi Perseroan. Perseroan memiliki 25% saham Company. The Company owns a 25% share in ADA.
di ADA.
PT Arya Kharisma (AK) PT Arya Kharisma (AK)
PT Astra International Tbk merupakan pemegang PT Astra International Tbk is the ultimate controlling
saham utama dari AK. AK merupakan pemegang shareholder of AK. AK is the shareholder of the
saham dari Perseroan. Company.
PT Bank Saqu Indonesia (dahulu PT Bank Jasa PT Bank Saqu Indonesia (formerly PT Bank Jasa
Jakarta) (Saqu) Jakarta) (Saqu)
AI merupakan pengendali tidak langsung dari Saqu. AI is the indirect controlling shareholder of Saqu. The
Perseroan memiliki rekening bank dan perjanjian Company has bank account in Saqu Indonesia and
pembiayaan bersama roda dua. cooperated on two wheel motorcycle financing.
PT Astra Welab Digital Arta (AWDA) PT Astra Welab Digital Arta (AWDA)
PT Sedaya Multi Investama merupakan pihak PT Sedaya Multi Investama is the indirect controlling
pengendali tidak langsung dari AWDA. Perseroan shareholder of AWDA. The Company has in turn
mengadakan perjanjian kerjasama dalam bidang entered into agreement for two wheel motorcycle
pembiayaan bersama roda dua. financing.
Personel manajemen kunci Key management personnel
Personel manajemen kunci adalah orang-orang yang Key management personnel are those people whom
mempunyai wewenang dan tanggung jawab untuk have the authority and responsibility to plan, lead,
merencanakan, memimpin dan mengendalikan and control activities of the Company, directly or
aktivitas Perseroan, secara langsung atau tidak indirectly. Key management personnel are the Board
langsung. Personel manajemen kunci adalah Dewan of Commissioners, Board of Directors and Division
Komisaris, Direksi dan Kepala Divisi dari Perseroan. Heads of the Company.
Halaman - 5/104 - Page
Page 588
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
26. TRANSAKSI PIHAK BERELASI (lanjutan) 26. RELATED PARTY TRANSACTIONS (continued)
Saldo dan transaksi dengan pihak berelasi adalah Balances and transactions with related parties are as
sebagai berikut: follows:
2025 2024
Aset Assets
Kas dan setara kas Cash and cash equivalents
- PT Bank Saqu Indonesia (dahulu PT Bank Saqu Indonesia (formerly -
PT Bank Jasa Jakarta) 53,274 212 PT Bank Jasa Jakarta)
Persentase terhadap jumlah aset 0.10% 0.00% Percentage of total assets
Piutang lain-lain Other receivables
- Piutang asuransi kredit Credit insurance receivable -
PT Asuransi Astra Buana 161,513 81,832 PT Asuransi Astra Buana
- Pembayaran konsumen Settlement of debtor’s payment -
melalui payment channel through payment channel
PT Astra Digital Arta 52,673 78,939 PT Astra Digital Arta
- Pinjaman manajemen kunci 4,885 6,948 Key management loans -
219,071 167,719
Persentase terhadap jumlah aset 0.42% 0.36% Percentage of total assets
Beban dibayar dimuka Prepayments
- Asuransi Insurance -
PT Asuransi Astra Buana 345 666 PT Asuransi Astra Buana
- Sewa Rent -
PT Matra Graha Sarana 20 - PT Matra Graha Sarana
365 666
Persentase terhadap jumlah aset 0.00% 0.00% Percentage of total assets
Investasi pada entitas asosiasi Investment in associate
PT Astra Digital Arta 63,312 37,257 PT Astra Digital Arta
Persentase terhadap jumlah aset 0.12% 0.08% Percentage of total assets
Aset hak-guna - net Right-of-use asset - net
PT Serasi Autoraya 51,414 37,540 PT Serasi Autoraya -
PT Matra Graha Sarana 17,085 - PT Matra Graha Sarana -
68,499 37,540
Persentase terhadap jumlah aset 0.13% 0.08% Percentage of total assets
Liabilitas Liabilities
Utang penyalur kendaraan Dealer payables
PT Astra International Tbk 12,840 5,952 PT Astra International Tbk
Persentase terhadap jumlah liabilitas 0.03% 0.02% Percentage of total liabilities
Utang lain-lain Other payables
- Liabilitas sewa Lease liabilities -
PT Serasi Autoraya 54,333 39,811 PT Serasi Autoraya
- Kliring konsumen Customer clearing accounts -
PT Astra Multi Finance 26,887 53,389 PT Astra Multi Finance
PT Sharia Multifinance Astra 889 2,066 PT Sharia Multifinance Astra
82,109 95,266
Persentase terhadap jumlah liabilitas 0.22% 0.28% Percentage of total liabilities
Utang premi asuransi Insurance premium payables
PT Asuransi Astra Buana 585,445 505,821 PT Asuransi Astra Buana
Persentase terhadap jumlah liabilitas 1.56% 1.51% Percentage of total liabilities
Penghasilan bunga dan denda Interest and penalty income
Bunga bank Interest from bank
PT Bank Saqu Indonesia (dahulu PT Bank Saqu Indonesia (formerly
PT Bank Jasa Jakarta) 414 187 PT Bank Jasa Jakarta)
Persentase terhadap jumlah penghasilan Percentage of total interest and
bunga dan denda 0.20% 0.10% penalty income
Halaman - 5/105 - Page
Page 589
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
26. TRANSAKSI PIHAK BERELASI (lanjutan) 26. RELATED PARTY TRANSACTIONS (continued)
Saldo dan transaksi dengan pihak berelasi adalah Balances and transactions with related parties are as
sebagai berikut: (lanjutan) follows: (continued)
2025 2024
Beban usaha Operating expenses
- Gaji, upah dan kesejahteraan Salary, wages and allowances -
Direksi dan manajemen kunci 103,784 94,513 Board of Directors and key management
Dana Pensiun Astra 48,075 43,386 Dana Pensiun Astra
- Sewa Rent -
PT Samadista Karya 28,841 255 PT Samadista Karya
PT Matra Graha Sarana 11,589 29 PT Matra Graha Sarana
PT Serasi Autoraya 9,794 6,845 PT Serasi Autoraya
- Penyusutan atas aset hak-guna Depreciation of right-of-use assets -
PT Serasi Autoraya 18,627 15,647 PT Serasi Autoraya
PT Matra Graha Sarana 18,584 24,683 PT Matra Graha Sarana
PT Samadista Karya - 25,654 PT Samadista Karya
- Jasa tenaga ahli Professional fee -
PT Sedaya Multi Investama 14,140 12,304 PT Sedaya Multi Investama
PT Serasi Autoraya 374 528 PT Serasi Autoraya
- Asuransi Insurance -
PT Asuransi Astra Buana 8,619 7,077 PT Asuransi Astra Buana
262,427 230,921
Persentase terhadap jumlah Percentage of total
beban usaha 8.06% 7.84% operating expenses
Beban bunga dan keuangan Interest and financing charges
Beban bunga liabilitas sewa Interest expense on lease liabilities
PT Serasi Autoraya 4,467 3,710 PT Serasi Autoraya
Persentase terhadap jumlah beban Percentage of total interest and
bunga dan keuangan 0.18% 0.18% financing charges
Rugi entitas asosiasi Loss from investment in associate
PT Astra Digital Arta 24,007 20,282 PT Astra Digital Arta
Persentase terhadap Percentage of
jumlah beban 0.32% 0.31% total expenses
Kompensasi manajemen kunci Key management compensation
Kompensasi yang dibayar atau terutang pada The compensation paid or payable to key
manajemen kunci atas jasa kepegawaian adalah management for employee services is shown below:
sebagai berikut:
Dewan Komisaris, Direksi dan
Personil Manajemen Kunci/
Board of Commissioners,
Board of Directors and
Key Management Personnel
2025 2024
Gaji dan imbalan kerja Salaries and other short-term
jangka pendek lainnya 103,784 94,513 employment benefits
Imbalan pascakerja dan
imbalan jangka panjang Post-employment benefits and
lainnya 3,808 2,049 other long-term benefits
Jumlah 107,592 96,562 Total
Halaman - 5/106 - Page
Page 590
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
27. PERJANJIAN KERJASAMA YANG SIGNIFIKAN 27. SIGNIFICANT COOPERATION AGREEMENTS
a. Pembiayaan bersama a. Joint financing
Pembiayaan bersama without recourse Joint financing without recourse
Perseroan mempunyai perjanjian kerjasama The Company enters into joint financing
dengan beberapa bank dalam pemberian agreements with several banks where the
pembiayaan bersama dimana Perseroan Company bears credit risk in accordance with its
menanggung risiko kredit sesuai dengan portion (without recourse). The maximum joint
porsinya (without recourse). Fasilitas maksimum financing facility for each joint financing providers
pembiayaan bersama untuk setiap pemberi as at 31 December 2025 and 2024 as follows:
pembiayaan bersama pada 31 Desember 2025
dan 2024 sebagai berikut:
31 Desember/December 2025 31 Desember/December 2024
Fasilitas Fasilitas
maksimum maksimum
pembiayaan/ pembiayaan/
Pemberi pembiayaan bersama/ Maximum Periode/ Maximum Periode/
Joint financing provider financing facility Period financing facility Period
PT Toyota Astra Financial Services*) - - Tidak terbatas/ 2 Januari/January 2014 –
Unlimited Automatic renewal
PT Bank Permata Tbk Rp 6,100,000 19 Desember/ Rp 6,100,000 19 Desember/
December 2014 – December 2014 –
Tidak terbatas/Unlimited Tidak terbatas/Unlimited
PT Bank CIMB Niaga Tbk (dapat Rp 2,000,000 26 September 2014 – Rp 2,000,000 26 September 2014 –
ditukar dengan Syariah/ 30 Juni/June 2026 30 Juni/June 2025
interchangeable with Sharia)
PT Bank OCBC NISP Tbk Rp 1,000,000 31 Juli/July 2023 – Rp 1,000,000 31 Juli/July 2023 –
30 Oktober/October 2026 30 Oktober/October 2026
*)
PT Astra Welab Digital Arta - - Rp 1,000,000 7 Juli/July 2020 –
Automatic renewal
PT Bank Saqu Indonesia (dahulu PT Rp 500,000 13 Desember/ Rp 500,000 13 Desember/
Bank Jasa Jakarta) December 2023 – December 2023 –
13 Desember/ 13 Desember/
December 2026 December 2026
PT Astra Sedaya Finance*) - - Rp 300,000 2 Januari/January 2013 –
Automatic renewal
PT Astra Multi Finance Rp 300,000 29 September 2020 – Rp 300,000 29 September 2020 –
Automatic renewal Automatic renewal
*)
Kerjasama pembiayaan bersama without recourse telah berakhir. The joint financing cooperation without recourse has terminated*)
Dalam perjanjian kerjasama pembiayaan In these joint financing without recourse
bersama without recourse tersebut, porsi fasilitas arrangements, the portion of each parties in 2025
pembiayaan yang akan diberikan untuk and 2024 range from 1% - 10% from the
konsumen pada tahun 2025 dan 2024 adalah Company and 90% - 99% from the co-financing
berkisar 1% - 10% dari Perseroan dan 90% - parties.
99% dari pemberi pembiayaan bersama.
Dalam hal pembiayaan bersama without In these joint financing arrangements without
recourse, Perseroan akan bertindak sebagai recourse, the Company will act as credit provider
pemberi kredit kepada konsumen yang extend credit to customers who meet certain
memenuhi kriteria tertentu yang tertera dalam criteria as set out in the agreements. The
perjanjian. Perseroan bertanggung jawab untuk Company is responsible for maintaining the
mengelola dokumentasi dan administrasi setiap customers’ documentation and loan
konsumen. administration.
Dalam pembiayaan bersama without recourse, In joint financing arrangements without recourse,
Perseroan tidak memiliki kewajiban untuk the Company is not obliged to pay installments
membayar atau menyetor angsuran pokok including interest to joint financing providers in the
termasuk bunga kepada pemberi pembiayaan event customers fail to meet their installment
bersama jika konsumen gagal melakukan obligation to the Company.
pembayaran angsurannya kepada Perseroan.
Pembiayaan syariah Sharia financing
Perseroan mengadakan perjanjian pembiayaan The Company has entered into sharia joint
bersama secara syariah dengan PT Bank financing agreements with PT Bank Permata Tbk
Permata Tbk (unit usaha syariah) dan PT Bank (sharia business unit) and PT Bank CIMB Niaga
CIMB Niaga Tbk (unit usaha syariah). Tbk (sharia business unit).
Halaman - 5/107 - Page
Page 591
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
27. PERJANJIAN KERJASAMA YANG SIGNIFIKAN 27. SIGNIFICANT COOPERATION AGREEMENTS
(lanjutan) (continued)
a. Pembiayaan bersama (lanjutan) a. Joint financing (continued)
Pembiayaan syariah (lanjutan) Sharia financing (continued)
Dalam hal secara syariah di mana Perseroan In sharia where the Company acts as the
bertindak sebagai manajer PT Bank Permata manager of PT Bank Permata Tbk (sharia
Tbk (unit usaha syariah) dan PT Bank CIMB business unit) and PT Bank CIMB Niaga Tbk
Niaga Tbk (unit usaha syariah) untuk proses (sharia business unit) to underwrite, approve,
aplikasi, persetujuan, penagihan dan collect and maintain administration matters on
pengurusan dokumen administrasi pembiayaan sharia consumer financing. The Company bears
syariah dengan konsumen. Perseroan tidak no credit risks if customers fail to meet their
menanggung risiko kredit jika konsumen gagal installment obligation to the Company. From this
melakukan pembayaran angsuran utangnya. service, the Company earns the excess of margin
Atas jasa ini, Perseroan menerima selisih margin between the margin received from customers and
antara margin yang dibebankan kepada paid to PT Bank Permata Tbk (sharia business
konsumen dengan margin yang dibayarkan unit) and PT Bank CIMB Niaga Tbk (sharia
kepada PT Bank Permata Tbk (unit usaha business unit).
syariah) dan PT Bank CIMB Niaga Tbk (unit
usaha syariah).
Di samping itu, dalam perjanjian pembiayaan In addition, in sharia joint financing without
bersama secara Syariah dengan PT Bank recourse arrangements with PT Bank Permata
Permata Tbk (unit usaha syariah) dan PT Bank Tbk (sharia business unit) Syariah and PT Bank
CIMB Niaga Tbk (unit usaha syariah) porsi CIMB Niaga Tbk (sharia business unit) the
fasilitas pembiayaan yang diberikan untuk portion of each party ranges from 1% - 10% from
konsumen adalah berkisar 1% - 10% dari the Company and 90% - 99% from the co-
Perseroan dan 90% - 99% dari pemberi financing parties. In these sharia joint financing
pembiayaan bersama. Dalam hal ini, Perseroan without recourse, the Company will grant credit to
akan bertindak sebagai pemberi fasilitas customers who meet certain criteria as set out in
pembiayaan kepada konsumen yang memenuhi the agreements and responsible for maintaining
kriteria tertentu yang tertera dalam perjanjian dan the customers’ documentation and loan
bertanggung jawab untuk mengelola administration.
dokumentasi dan administrasi setiap konsumen.
Perseroan tidak memiliki kewajiban untuk The Company is not obliged to pay installments
membayar atau menyetor angsuran pokok including margin to joint financing providers in the
termasuk bunga kepada pemberi pembiayaan event customers fail to meet their installment
bersama jika konsumen gagal melakukan obligation to the Company.
pembayaran angsurannya kepada Perseroan.
31 Desember/December 2025 31 Desember/December 2024
Fasilitas Fasilitas
maksimum maksimum
pembiayaan/ pembiayaan/
Pemberi pembiayaan bersama/ Maximum Periode/ Maximum Periode/
Joint financing provider financing facility Period financing facility Period
PT Bank Permata Tbk (unit usaha 19 September 2018 - 19 September 2018 -
syariah/sharia business unit) Rp 3,000,000 Tidak terbatas/Unlimited Rp 3,000,000 Tidak terbatas/Unlimited
Pada tanggal 31 Desember 2025, saldo piutang As at 31 December 2025, the outstanding sharia
pembiayaan syariah yang dikelola oleh financing receivables managed by the Company
Perseroan adalah Rp 5.651.672 (2024: is Rp 5,651,672 (2024: Rp 2,947,607).
Rp 2.947.607).
b. Penyalur kendaraan b. Dealers
Perseroan mengadakan perjanjian kerjasama The Company has entered into cooperation
dengan beberapa penyalur kendaraan. agreements with dealers of vehicles. Approved
Pembiayaan konsumen yang telah disetujui consumer financing that has not yet been paid to
namun belum dibayarkan kepada penyalur various dealers are recorded as dealer payables.
kendaraan dicatat sebagai utang kepada
penyalur kendaraan.
Halaman - 5/108 - Page
Page 592
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
27. PERJANJIAN KERJASAMA YANG SIGNIFIKAN 27. SIGNIFICANT COOPERATION AGREEMENTS
(lanjutan) (continued)
c. Asuransi c. Insurance
Perseroan mengadakan perjanjian kerjasama The Company has entered into cooperation
dengan PT Asuransi Astra Buana dalam rangka agreement with PT Asuransi Astra Buana to
penyediaan asuransi perlindungan kredit dan provide credit shield and insurance coverage of
penutupan asuransi kendaraan bermotor yang financed vehicles. The Company insures
dibiayai. Perseroan melakukan penutupan vehicles for the interest of the Company in its
asuransi atas kendaraan bermotor demi capacity as financing provider. Insurance
kepentingan Perseroan dalam kapasitasnya premium payments received from customers that
sebagai penyedia pembiayaan. Pembayaran have not yet been paid to insurance Company is
premi asuransi yang telah diterima dari recorded as insurance premium payable.
konsumen namun belum dibayarkan kepada
perusahaan asuransi dicatat sebagai utang
premi asuransi.
28. INFORMASI SEGMEN 28. SEGMENT INFORMATION
Segmen operasi Perseroan dibagi berdasarkan The Company operating segments are divided based
produk usaha, sebagai berikut: kendaraan bermotor, on the business product, as follows: motor vehicle,
elektronik dan lain-lain. electronic and others.
Ringkasan berikut menjelaskan operasi masing- The following summary describes the operations in
masing segmen dalam pelaporan segmen each of the Company's reportable segments:
Perseroan:
• Kendaraan bermotor • Motor vehicle
Termasuk dalam pelaporan segmen kendaraan Included in the motor vehicle segment reporting
bermotor adalah seluruh indikator penilaian are all operating segments assessment
segmen operasi yang secara nyata dapat indicators that can be attributed as a part of
diatribusikan sebagai bagian dari pembiayaan motorcycle and car financing.
sepeda motor dan mobil.
• Elektronik • Electronic
Termasuk dalam pelaporan segmen elektronik Included in the electronic segment reporting are
adalah seluruh indikator penilaian segmen all operating segments assessment indicators
operasi yang secara nyata dapat diatribusikan that can be attributed as a part of electronic
sebagai bagian dari pembiayaan elektronik. financing.
• Lain-lain • Others
Termasuk dalam pelaporan segmen lain-lain Included in the other segment reporting are
adalah informasi pelaporan segmen operasi operating segment reporting information
terkait dengan aktivitas treasuri yang terpusat di associated with centralised treasury operations
kantor pusat dalam bentuk pinjaman, surat in the form of borrowings, securities issued and
berharga yang diterbitkan dan juga aktivitas also head office activities such as operating
kantor pusat seperti beban usaha, penyusutan expenses, depreciation expense, income tax
aset tetap, beban pajak penghasilan yang tidak expense that can not be allocated.
dapat dialokasikan.
Informasi mengenai hasil dari masing-masing bisnis Information regarding the results of each reportable
segmen disajikan di bawah ini. Kinerja diukur segment is presented below. Performance is
berdasarkan beberapa indikator, seperti piutang, measured based on several indicators, such as
pendapatan dan beban usaha yang dihasilkan oleh receivables, revenue and expenditures generated
segmen-segmen tersebut sebagaimana dilaporkan incurred by those segments as included in the
dalam laporan internal manajemen yang direviu oleh internal management reports that are reviewed by the
Manajemen Perseroan. Manajemen berkeyakinan Company's Management. Management believes that
bahwa informasi tersebut paling relevan dalam such information is most relevant in evaluating the
mengevaluasi kinerja segmen tersebut relatif performance of those segments relative to other
terhadap entitas lain yang beroperasi dalam industri entities that operate within this industry.
tersebut.
Halaman - 5/109 - Page
Page 593
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
28. INFORMASI SEGMEN (lanjutan) 28. SEGMENT INFORMATION (continued)
31 Desember/December 2025
Kendaraan
bermotor/ Elektronik/ Lain-lain/ Jumlah/
Motor vehicle Electronic Others Total
Penghasilan Income
Pembiayaan konsumen 10,491,978 55,409 339,703 10,887,090 Consumer financing
Penghasilan dari ijarah 2,210,391 - 192,114 2,402,505 Income from ijarah
Bunga dan denda 178,215 1,498 23,397 203,110 Interest and penalty
Penghasilan lain-lain 11,088 2,880 7,899 21,867 Other income
Jumlah penghasilan 12,891,672 59,787 563,113 13,514,572 Total income
Beban Expenses
Operating expenses
Beban usaha - - (3,256,854) (3,256,854) Interest and
Beban bunga dan keuangan - - (2,463,428) (2,463,428) financing charges
Penyisihan kerugian Allowance for
penurunan nilai (1,230,464) (17,554) (122,551) (1,370,569) impairment losses
Loss from investment in
Rugi entitas asosiasi - - (24,007) (24,007) associate
Beban penurunan nilai
lain-lain (433,175) (7,151) (5,884) (446,210) Other impairment charges
Jumlah beban (1,663,639) (24,705) (5,872,724) (7,561,068) Total expenses
LABA SEBELUM PAJAK PROFIT BEFORE
PENGHASILAN 11,228,033 35,082 (5,309,611) 5,953,504 INCOME TAX
BEBAN PAJAK
PENGHASILAN - - (1,320,875) (1,320,875) INCOME TAX EXPENSE
LABA BERSIH 11,228,033 35,082 (6,630,486) 4,632,629 NET INCOME
JUMLAH ASET 47,101,660 159,672 4,616,407 51,877,739 TOTAL ASSETS
JUMLAH LIABILITAS - - 37,439,667 37,439,667 TOTAL LIABILITIES
31 Desember/December 2024
Kendaraan
bermotor/ Elektronik/ Lain-lain/ Jumlah/
Motor vehicle Electronic Others Total
Penghasilan Income
Pembiayaan konsumen 9,139,975 64,770 294,352 9,499,097 Consumer financing
Penghasilan dari ijarah 2,303,656 - 146,089 2,449,745 Income from ijarah
Bunga dan denda 149,552 1,671 30,571 181,794 Interest and penalty
Penghasilan lain-lain 12,712 2,669 7,887 23,268 Other income
Jumlah penghasilan 11,605,895 69,110 478,899 12,153,904 Total income
Beban Expenses
Beban usaha - - (2,945,353) (2,945,353) Operating expenses
Interest and
Beban bunga dan keuangan - - (2,095,510) (2,095,510) financing charges
Penyisihan kerugian Allowance for
penurunan nilai (842,331) (9,043) (206,717) (1,058,091) impairment losses
Loss from investment in
Rugi entitas asosiasi - - (20,282) (20,282) associate
Beban penurunan nilai
lain-lain (350,828) (6,306) (6,147) (363,281) Other impairment charges
Jumlah beban (1,193,159) (15,349) (5,274,009) (6,482,517) Total expenses
LABA SEBELUM PAJAK PROFIT BEFORE
PENGHASILAN 10,412,736 53,761 (4,795,110) 5,671,387 INCOME TAX
BEBAN PAJAK
PENGHASILAN - - (1,255,853) (1,225,853) INCOME TAX EXPENSE
LABA BERSIH 10,412,736 53,761 (6,050,963) 4,415,534 NET INCOME
JUMLAH ASET 41,434,521 210,781 4,035,909 45,681,211 TOTAL ASSETS
JUMLAH LIABILITAS - - 33,505,498 33,505,498 TOTAL LIABILITIES
Halaman - 5/110 - Page
Page 594
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
28. INFORMASI SEGMEN (lanjutan) 28. SEGMENT INFORMATION (continued)
Bentuk pelaporan - berdasarkan segmen Reporting format - geographical segments
geografis
Segmen berdasarkan geografis terdiri dari Geographical segment consists of 262 branches
262 cabang (2024: 250 kantor cabang) (tidak diaudit) (2024: 250 branches) (unaudited) that are located
yang terbagi menjadi 8 area yaitu Jabodetabek, into 8 areas, namely Jabodetabek, West Java,
Jawa Barat, Jawa Tengah, Jawa Timur, Sumatera, Central Java, East Java, Sumatera, Kalimantan,
Kalimantan, Sulawesi, Maluku, Papua, serta Bali, Sulawesi, Maluku, Papua, as well as Bali, NTT and
NTT dan NTB. NTB.
Informasi berdasarkan segmen geografis adalah Information concerning geographical segments are
sebagai berikut: as follows:
2025 2024
Jumlah Penghasilan Total Income
- Area Sumatera 3,132,143 2,810,864 Sumatera area -
- Area Jawa Barat 2,406,533 2,081,282 West Java area -
- Area Jabodetabek 1,697,950 1,598,247 Jabodetabek area -
- Area Kalimantan 1,577,149 1,368,937 Kalimantan area -
- Area Jawa Timur 1,393,949 1,287,737 East Java area -
- Area Sulawesi, Maluku dan Papua 1,279,047 1,126,381 Sulawesi, Maluku and Papua area -
- Area Jawa Tengah 1,250,801 1,153,271 Central Java area -
- Area Bali, NTT dan NTB 777,000 727,185 Bali, NTT and NTB area -
Jumlah penghasilan 13,514,572 12,153,904 Total income
2025 2024
Jumlah Aset Assets
- Area Sumatera 12,288,868 10,381,179 Sumatera area -
- Area Jawa Barat 9,972,110 8,092,492 West Java area -
- Area Jabodetabek 6,127,361 5,694,253 Jabodetabek area -
- Area Kalimantan 5,635,157 4,386,847 Kalimantan area -
- Area Jawa Timur 5,339,930 4,789,065 East Java area -
- Area Sulawesi, Maluku, dan Papua 5,042,596 4,209,531 Sulawesi, Maluku and Papua area -
- Area Jawa Tengah 4,714,733 4,319,106 Central Java area -
- Area Bali, NTT dan NTB 3,313,971 3,010,254 Bali, NTT and NTB area -
Jumlah aset 52,434,726 44,882,727 Total assets
Ditambah: Addition:
Aset yang diperoleh untuk ijarah - bersih 2,543,642 3,681,599 Asset acquired for ijarah - net
Dikurangi: Less:
Penyisihan kerugian penurunan nilai (3,100,629) (2,883,115) Allowance for impairment losses
Jumlah aset 51,877,739 45,681,211 Total assets
Halaman - 5/111 - Page
Page 595
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
29. LABA PER SAHAM DASAR 29. BASIC EARNING PER SHARE
Laba bersih per saham dasar dihitung dengan Basic earnings per share is calculated by dividing the
membagi laba bersih yang tersedia bagi pemegang net income attributable to shareholders by the
saham dengan rata-rata tertimbang jumlah saham weighted average number of ordinary shares
biasa yang beredar pada tahun bersangkutan: outstanding during the year:
2025 2024
Laba bersih 4,632,629 4,415,534 Net income
Jumlah rata-rata tertimbang Weighted average number of
saham biasa yang beredar ordinary shares outstanding
(dalam jutaan lembar) 280 280 (in million shares)
Laba bersih per saham Basic earnings
dasar (Rupiah penuh) 16,545 15,770 per share (full Rupiah amount)
Perseroan tidak memiliki instrumen yang The Company does not have instrument that gives
memberikan dampak efek dilusi pada laba per impact of dilution effect on basic earning per share.
saham dasar.
30. MANAJEMEN RISIKO KEUANGAN 30. FINANCIAL RISK MANAGEMENT
Aktivitas Perseroan mengandung berbagai macam The Company activities are exposed to several
risiko keuangan seperti risiko nilai tukar mata uang financial risks such as foreign exchange risk, credit
asing, risiko kredit, risiko tingkat bunga dan risiko risk, interest rate risk and liquidity risk. The Company
likuiditas. Secara keseluruhan, program manajemen overall risk management program focuses to mitigate
risiko keuangan Perseroan terfokus untuk the volatility of financial markets and to minimise
menghadapi ketidakpastian pasar uang dan potential adverse effects on the Company financial
meminimalisasi potensi kerugian yang berdampak performance.
pada kinerja keuangan Perseroan.
Manajemen risiko merupakan tanggung jawab Risk management is the responsibility of the Board of
Direksi yang bertugas menentukan prinsip dasar Directors to determine the basic principles of the
kebijakan manajemen risiko secara keseluruhan. overall risk management policy.
(i) Risiko nilai tukar mata uang asing (i) Foreign exchange risk
Perseroan menyadari adanya risiko nilai tukar The Company is aware of foreign exchange risk
mata uang asing yang terjadi akibat fluktuasi due to fluctuation of Rupiah against US Dollar
mata uang Rupiah terhadap Dolar AS serta and interest rate fluctuation hence the Company
fluktuasi suku bunga sehingga Perseroan entered into cross currency swap to hedge the
melakukan transaksi cross currency swap foreign exchange Loans’ principles and interest
dengan tujuan melakukan aktivitas lindung nilai from foreign exchange floating rate to Rupiah
atas ketidakpastian suku bunga dan mata uang fixed rate.
asing yang timbul dari arus kas pokok dan
bunga pinjaman.
31 Desember/December 2025 31 Desember/December 2024
Rupiah Rupiah
Mata uang asing/ ekuivalen/ Mata uang asing/ ekuivalen/
Foreign currencies Equivalent Foreign currencies Equivalent
(nilai penuh/ (dalam jutaan/ (nilai penuh/ (dalam jutaan/
full amount) In millions) full amount) In millions)
Aset Assets
Dolar AS/ Dolar AS/
Kas dan setara kas US Dollar 6,265 105 US Dollar 9,153 148 Cash and cash equivalents
Liabilitas Liabilities
Dolar AS/ Dolar AS/
Pinjaman US Dollar (493,333,333) (8,279,120) US Dollar (389,166,667) (6,289,712) Borrowings
Dikurangi: Less:
Dolar AS/ Dolar AS/
Lindung nilai US Dollar 493,333,333 8,279,120 US Dollar 389,166,667 6,289,712 Hedging
Aset bersih 6,265 105 9,153 148 Net asset
Halaman - 5/112 - Page
Page 596
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. MANAJEMEN RISIKO KEUANGAN (lanjutan) 30. FINANCIAL RISK MANAGEMENT (continued)
(i) Risiko nilai tukar mata uang asing (lanjutan) (i) Foreign exchange risk (continued)
Pada tanggal 31 Desember 2025, Perseroan As at 31 December 2025, the Company has
telah melakukan lindung nilai terhadap liabilitas hedged all of its liabilities denominated in foreign
dalam mata uang asing (nilai penuh) sebesar currency (full amount) of US Dollar 493,333,333
Dolar AS 493.333.333 (2024: Dolar AS (2024: US Dollar 389,166,667) (refer to Note
389.166.667) (lihat Catatan 16). 16).
Manajemen berpendapat bahwa dampak Management is in the opinion that the impact
terhadap risiko mata uang asing tidak signifikan due to foreign exchange rates fluctuation is not
dikarenakan seluruh liabilitas dalam mata uang significant since all of the liabilities denominated
asing telah dilakukan lindung nilai. in foreign currency are already hedged.
(ii) Risiko kredit (ii) Credit risk
Perseroan menghadapi risiko kredit, yaitu The Company is exposed to credit risk from the
ketidakmampuan konsumen untuk membayar. defaulting consumers. The Company applies
Perseroan menerapkan kebijakan pemberian prudent financing policies, performs ongoing
pembiayaan berdasarkan prinsip kehati-hatian, credit portfolio monitoring as well as manages
melakukan pengawasan portofolio kredit secara the collection of consumer financing receivables
berkesinambungan dan melakukan pengelolaan in order to minimise credit risk exposure.
atas penagihan angsuran untuk meminimalisasi
risiko kredit.
Sebagai jaminan atas piutang pembiayaan As collateral of consumer financing receivables,
konsumen, Perseroan menerima jaminan dari the Company obtained collateral from customers
konsumen berupa Bukti Pemilikan Kendaraan in the form of the Certificate of Ownership
Bermotor (“BPKB”) atas kendaraan bermotor (“BPKB”) of the vehicle financed by the
yang dibiayai Perseroan. Company.
Sebagai jaminan atas piutang pembiayaan As collateral of consumer financing receivables
konsumen untuk modal usaha, Perseroan for working capital, the Company obtained
menerima jaminan dari konsumen berupa Bukti collateral from customers in the form of the
Pemilikan Kendaraan Bermotor (“BPKB”) atau Certificate of Ownership (“BPKB”) or Freehold
Sertifikat Hak Milik (“SHM”) yang dimiliki oleh Title (“SHM”) owned by the customer.
konsumen.
Manajemen yakin akan kemampuan Perseroan Management is confident in its ability to control
untuk mengendalikan dan memelihara eksposur and sustain minimal exposure of credit risk to the
risiko kredit pada tingkat yang minimum Company based on the following:
berdasarkan hal-hal sebagai berikut:
- Perseroan telah membentuk penyisihan - The Company has set sufficient allowance for
kerugian penurunan nilai untuk menutupi impairment losses to cover incurred losses
kemungkinan kerugian atas tidak tertagihnya arising from uncollectible receivables based
piutang tersebut berdasarkan kerugian kredit on expected credit loss.
ekspektasian.
- Piutang pembiayaan konsumen dan piutang - Consumer financing receivables and other
lain-lain, yang merupakan portofolio terbesar, receivables, which represent the largest
dilindungi dengan jaminan. portfolio, are secured by collaterals.
Halaman - 5/113 - Page
Page 597
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. MANAJEMEN RISIKO KEUANGAN (lanjutan) 30. FINANCIAL RISK MANAGEMENT (continued)
(ii) Risiko kredit (lanjutan) (ii) Credit risk (continued)
Dalam hal terdapat keraguan terhadap Where there is doubt on the ability of the
kemampuan nasabah untuk melakukan borrowers to meet contractual payments when
pembayaran kontraktual pada saat jatuh tempo, due, the terms of the receivables might be
persyaratan piutang dapat dinegosiasikan renegotiated based on mutual agreement
kembali berdasarkan kesepakatan antara between the Company and the customers.
Perseroan dan konsumen.
Asumsi dan pertimbangan utama dalam Key assumptions and judgements in
menentukan kerugian kredit ekspektasian determining expected credit loss
Lifetime Lifetime
Kerugian kredit ekspektasian diestimasikan Expected credit loss is estimated based on the
berdasarkan periode dimana Perseroan period over which the Company is exposed to
terpapar pada risiko kredit dimana hal ini sama credit risk of which this equates to the
dengan periode kontrak. contractual period.
Variabel Makroekonomi (“MEV”) Macroeconomic Variable (“MEV”)
Lingkungan ekonomi yang berkembang adalah The developing economic environment is the
penentu utama dari kemampuan nasabah untuk key determinant of the ability of customer to
memenuhi kewajiban mereka saat jatuh tempo. meet their obligations as they fall due. It is a
Ini adalah prinsip dasar PSAK 109 bahwa fundamental principle of SFAS 109 that the
potensi kerugian kredit di masa depan harus potential future credit losses should depend not
bergantung tidak hanya pada kesehatan just on the health of the economy today, but
ekonomi saat ini, tetapi juga harus should also take into account potential changes
memperhitungkan kemungkinan perubahan to the economic environment. For example, if
pada lingkungan ekonomi. Misalnya, jika the Company was to anticipate a sharp
Perseroan mengantisipasi perlambatan tajam slowdown in the world economy, Company
dalam ekonomi dunia, Perseroan harus should make more provisions today to absorb
membentuk lebih banyak cadangan hari ini the credit losses likely to occur in the near
untuk menyerap kerugian kredit yang future.
kemungkinan akan terjadi dalam waktu dekat.
Untuk menangkap efek perubahan pada To capture the effect of changes to the
lingkungan ekonomi, model PD digunakan untuk economic environment, PD model is used to
menghitung kerugian kredit ekspektasian, calculate expected credit loss, by incorporating
dengan memasukkan informasi forward looking forward looking information in the form of
dalam bentuk perkiraan nilai-nilai variabel forecasts of the values of economic variables
ekonomi yang kemungkinan akan berdampak that are likely to have an effect on the
pada kemampuan pembayaran kembali repayment ability of the customer.
konsumen.
Halaman - 5/114 - Page
Page 598
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. MANAJEMEN RISIKO KEUANGAN (lanjutan) 30. FINANCIAL RISK MANAGEMENT (continued)
(ii) Risiko kredit (lanjutan) (ii) Credit risk (continued)
Sensitivitas MEV terhadap ECL Sensitivity of MEV to ECL
Perhitungan cadangan kerugian penurunan nilai The Expected Credit Loss (“ECL”) calculation
(“ECL”) bergantung pada beberapa variabel dan relies on multiple variables and is inherently
pada dasarnya tidak linier dan tergantung pada non-linear and portfolio-dependent, which
portofolio, yang menyiratkan bahwa tidak ada implies that no single analysis can fully
analisis tunggal yang dapat sepenuhnya demonstrate the sensitivity of the expected
menunjukkan sensitivitas kerugian kredit credit loss to changes in the MEVs. The
ekspektasian terhadap perubahan dalam MEV. Company believes that sensitivity should be
Perseroan berkeyakinan bahwa sensitivitas performed to all variables, instead of single
harus dilakukan terhadap seluruh variabel, variable, as this aligns with the multi-variable
bukan hanya variabel tunggal, karena hal ini nature of the ECL calculation.
sejalan dengan sifat multi-variabel dari
perhitungan ECL.
Eksposur maksimum risiko kredit Maximum exposure to credit risk
Eksposur maksimum risiko kredit terhadap aset Credit risk exposures relating to assets
pada laporan posisi keuangan (bersih setelah in statements of financial position’s (net after
penyisihan kerugian penurunan nilai), tanpa allowance for impairment losses), without
memperhitungkan agunan, pada tanggal considering collateral, as of 31 December 2025
31 Desember 2025 dan 2024 adalah sebagai and 2024 are as follows:
berikut:
Eksposur maksimum/
Maximum exposure
2025 2024
Laporan posisi keuangan: Statements of financial position:
Bank 330,093 233,532 Cash in banks
Piutang pembiayaan Consumer financing
konsumen - bersih 46,958,874 39,902,300 receivables - net
Piutang lain-lain - bersih*) 257,035 207,053 Other receivables – net *)
Jumlah 47,546,002 40,342,885 Total
*) Terdiri dari piutang asuransi kredit, pembayaran konsumen Consists of credit insurance receivable, settlement of debtors’ payment*)
melalui payment channel, pinjaman karyawan dan manajemen kunci, through payment channel, employee and key management loans,
dan lain-lain. and others.
Tabel di atas merupakan eksposur maksimum The above table represents a maximum credit
atas risiko kredit bagi Perseroan pada tanggal risk exposure to the Company as at
31 Desember 2025 dan 2024 tanpa 31 December 2025 and 2024 without taking into
memperhitungkan jaminan yang dikuasai oleh account the collaterals held. The exposures set
Perseroan terhadap aset tersebut. Eksposur di out above are based on net carrying amounts
atas berdasarkan nilai tercatat bersih sebelum before allowance for impairment losses and
penyisihan kerugian penurunan nilai dan other impairment losses as reported in the
penyisihan nilai lainnya sebagaimana dilaporkan statements of financial position.
di laporan posisi keuangan.
Seperti yang telah dijelaskan di atas, jumlah As outlined above, the total maximum exposure
eksposur maksimum berasal dari piutang is derived from consumer financing receivables.
pembiayaan konsumen.
Halaman - 5/115 - Page
Page 599
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. MANAJEMEN RISIKO KEUANGAN (lanjutan) 30. FINANCIAL RISK MANAGEMENT (continued)
(ii) Risiko kredit (lanjutan) (ii) Credit risk (continued)
Eksposur maksimum risiko kredit (lanjutan) Maximum exposure to credit risk (continued)
Manajemen yakin akan kemampuan Perseroan Management is confident in its ability to control
untuk mengendalikan dan memelihara eksposur and sustain minimal exposure of credit risk to the
risiko kredit pada tingkat yang minimum Company based on the following:
berdasarkan hal-hal sebagai berikut:
- Perseroan telah membentuk penyisihan - The Company have set sufficient allowance
kerugian penurunan nilai untuk menutupi for impairment losses to cover incurred
kemungkinan kerugian atas tidak tertagihnya losses arising from uncollectible receivables
piutang tersebut berdasarkan data historis based on historical loss.
kerugian yang ada.
- Piutang pembiayaan konsumen - bersih, - Consumer financing receivables - net, which
yang merupakan portofolio terbesar, represent the biggest portfolio, are secured
dilindungi dengan jaminan. by collaterals.
Kualitas kredit dari aset keuangan Credit quality of financial assets
Pada tanggal 31 Desember 2025 dan 2024, As at 31 December 2025 and 2024, credit quality
kualitas kredit atas aset keuangan terbagi atas: of financial assets are divided as follows:
31 Desember/December 2025
Jumlah/
Stage 1 Stage 2 Stage 3 Total
ASET ASSETS
Bank 330,093 - - 330,093 Cash in banks
Piutang pembiayaan Consumer financing
konsumen 24,403,866 24,908,766 746,871 50,059,503 receivables
Piutang lain-lain*) 257,035 - - 257,035 Other receivables*)
Jumlah aset 24,990,994 24,908,766 746,871 50,646,631 Total assets
Dikurangi: Less:
Penyisihan kerugian Allowance for
Penurunan nilai (3,100,629) impairment losses
47,546,002
31 Desember/December 2024
Jumlah/
Stage 1 Stage 2 Stage 3 Total
ASET ASSETS
Bank 233,532 - - 233,532 Cash in banks
Piutang pembiayaan Consumer financing
konsumen 22,522,850 19,759,828 502,737 42,785,415 receivables
Piutang lain-lain*) 207,053 - - 207,053 Other receivables*)
Jumlah aset 22,963,435 19,759,828 502,737 43,226,000 Total assets
Dikurangi: Less:
Penyisihan kerugian Allowance for
Penurunan nilai (2,883,115) impairment losses
40,342,885
*) Terdiri dari piutang asuransi kredit, pembayaran konsumen Consists of credit insurance receivable, settlement of debtors’ payment *)
melalui payment channel, pinjaman karyawan dan manajemen kunci, through payment channel, employee and key management loans,
dan lain-lain. and others.
Perseroan mengklasifikasikan piutang The Company classified consumer financing
pembiayaan konsumen sebagai mengalami receivables as impaired when they are overdue
penurunan nilai ketika piutang tersebut telah more than 90 days. The calculation of allowance
menunggak lebih dari 90 hari. Perhitungan for impairment losses is reformed collectively.
penyisihan kerugian penurunan nilai dilakukan
secara kolektif.
Halaman - 5/116 - Page
Page 600
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. MANAJEMEN RISIKO KEUANGAN (lanjutan) 30. FINANCIAL RISK MANAGEMENT (continued)
(ii) Risiko kredit (lanjutan) (ii) Credit risk (continued)
Kualitas kredit dari aset keuangan (lanjutan) Credit quality of financial assets (continued)
Pada tanggal 31 Desember 2025 dan 2024 The quality of consumer financing receivables
rincian kualitas piutang pembiayaan konsumen that are Stage 1 and “neither past due nor
yang diberikan Stage 1 dan ”yang belum jatuh impaired” as at 31 December 2025 and 2024 can
tempo atau tidak mengalami penurunan nilai” be assessed based on internal monitoring as
berdasarkan pengelolaan internal sebagai follows:
berikut:
31 Desember/December 2025
Pernah
mengalami
keterlambatan
pembayaran/
Baik/ Has an overdue Jumlah/
Good history Total
Kendaraan bermotor baru 18,581,118 - 18,581,118 New motor vehicle
Kendaraan bermotor bekas 5,266,766 - 5,266,766 Used motor vehicle
Elektronik 555,982 - 555,982 Electronic
24,403,866 24,403,866
31 Desember/December 2024
Pernah
mengalami
keterlambatan
pembayaran/
Baik/ Has an overdue Jumlah/
Good history Total
Kendaraan bermotor baru 19,405,045 - 19,405,045 New motor vehicle
Kendaraan bermotor bekas 2,978,557 - 2,978,557 Used motor vehicle
Elektronik 139,248 - 139,248 Electronic
22,522,850 - 22,522,850
Penjelasan pembagian rincian kualitas piutang Details for credit quality of consumer financing
pembiayaan konsumen yang belum jatuh tempo receivables “neither past due nor impaired” are
atau tidak mengalami penurunan nilai adalah: as follows:
- Baik - Good
Kategori ini dianggap memiliki kemampuan This category is considered as having strong
yang kuat untuk membayar bunga dan capacity to pay interest and principal of
pokok piutang pembiayaan konsumen consumer financing receivables to the
kepada Perseroan. Company.
- Pernah mengalami keterlambatan - Has an overdue history
pembayaran
Kategori ini dianggap memiliki kemampuan This category is considered to have adequate
yang memadai untuk membayar bunga dan capacity to pay interest and principal of
pokok piutang pembiayaan konsumen consumer financing receivables to the
kepada Perseroan. Namun, terdapat Company. However, there are considerations
pertimbangan terkait dengan kemampuan related to the customer's ability to make
nasabah dalam melakukan pembayaran payments at maturity due to having
pada saat jatuh tempo dikarenakan pernah experienced late payments.
mengalami keterlambatan pembayaran.
Halaman - 5/117 - Page
Page 601
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. MANAJEMEN RISIKO KEUANGAN (lanjutan) 30. FINANCIAL RISK MANAGEMENT (continued)
(ii) Risiko kredit (lanjutan) (ii) Credit risk (continued)
Kualitas kredit dari aset keuangan (lanjutan) Credit quality of financial assets (continued)
Selain piutang pembiayaan konsumen, kualitas Quality of financial assets other than consumer
kredit atas aset keuangan lainnya dikategorikan financing receivables is categorised as good.
sebagai baik.
Analisis umur piutang pembiayaan (porsi pokok) An aging (principal portion) analysis of consumer
konsumen yang diberikan pada Stage 2 dan financing receivables that are on Stage 2 and
“yang telah jatuh tempo tetapi tidak mengalami “past due but not impaired” on 31 December
penurunan nilai” pada tanggal 31 Desember 2025 and 2024 is set out below:
2025 dan 2024 adalah sebagai berikut:
31 Desember/December 2025
Motor Baru/ Motor Bekas/ Elektronik/
New Motorcycles Used Motorcycles Electronic Jumlah/Total
0 - 30 hari 15,267,998 6,549,771 682,440 22,500,209 0 - 30 days
31 - 60 hari 762,816 403,599 25,001 1,191,416 31 - 60 days
61 - 90 hari 818,514 366,724 31,903 1,217,141 61 - 90 days
16,849,328 7,320,094 739,344 24,908,766
31 Desember/December 2024
Motor Baru/ Motor Bekas/ Elektronik/
New Motorcycles Used Motorcycles Electronic Jumlah/Total
0 - 30 hari 15,251,009 3,182,149 84,610 18,517,768 0 - 30 days
31 - 60 hari 725,292 153,602 9,614 888,508 31 - 60 days
61 - 90 hari 288,399 58,598 6,555 353,552 61 - 90 days
16,264,700 3,394,349 100,779 19,759,828
Pada tanggal 31 Desember 2025 dan 2024 The quality of consumer financing receivables
rincian kualitas piutang pembiayaan konsumen that are Stage 1 and “neither past due nor
yang diberikan Stage 3 berdasarkan impaired” as at 31 December 2025 and 2024 can
pengelolaan internal sebagai berikut: be assessed based on internal monitoring as
follows:
2025 2024
Kendaraan bermotor baru 530,117 412,088 New motor vehicle
Kendaraan bermotor bekas 195,644 79,768 Used motor vehicle
Elektronik 21,110 10,881 Electronic
Jumlah 746,871 502,737 Total
Perubahan pada penyisihan kerugian Movements of the allowance for impairment
penurunan nilai adalah sebagai berikut: losses are as follows:
31 Desember/December 2025
Kendaraan Kendaraan
Bermotor Baru/ Bermotor Bekas Elektronik/
New Motor vehicle Used Motor Vehicle Electronic Jumlah/Total
Saldo awal 2,209,517 472,296 201,302 2,883,115 Beginning balance
Penambahan 752,415 478,049 140,105 1,370,569 Additions
Penghapusan piutang (1,022,610) (363,907) (231,272) (1,617,789) Written-off
Penerimaan penghapusan Recovery from
piutang 218,262 152,639 93,833 464,734 written-off receivables
Saldo akhir 2,157,584 739,077 203,968 3,100,629 Ending balance
Halaman - 5/118 - Page
Page 602
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. MANAJEMEN RISIKO KEUANGAN (lanjutan) 30. FINANCIAL RISK MANAGEMENT (continued)
(ii) Risiko kredit (lanjutan) (ii) Credit risk (continued)
Kualitas kredit dari aset keuangan (lanjutan) Credit quality of financial assets (continued)
Perubahan pada penyisihan kerugian Movements of the allowance for impairment
penurunan nilai adalah sebagai berikut: losses are as follows: (continued)
(lanjutan)
31 Desember/December 2024
Kendaraan Kendaraan
Bermotor Baru/ Bermotor Bekas Elektronik/
New Motor vehicle Used Motor Vehicle Electronic Jumlah/Total
Saldo awal 2,223,460 437,411 164,808 2,825,679 Beginning balance
Penambahan 664,732 177,629 215,729 1,058,090 Additions
Penghapusan piutang (864,677) (293,721) (197,719) (1,356,117) Written-off
Penerimaan penghapusan Recovery from
piutang 186,002 150,977 18,484 355,463 written-off receivables
Saldo akhir 2,209,517 472,296 201,302 2,883,115 Ending balance
Debitur-debitur dipantau dan dianalisis Debtors are monitored and analised based on
berdasarkan hari tunggakan (days past due) days past due and qualitative criteria as
dan kriteria kualitatif sebagaimana dijelaskan explained in Note 2d(iv).
pada Catatan 2d(iv).
(iii) Risiko tingkat bunga (iii) Interest rate risk
Perseroan terekspos risiko tingkat suku bunga The Company is exposed to interest rate risk
yang berasal dari perubahan tingkat bunga atas through the impact of rate changes on interest
aset dan liabilitas yang dikenakan bunga. Risiko bearing assets and liabilities. These exposures
ini dikelola pada umumnya dengan are managed mainly through the use of cross
menggunakan cross currency swaps untuk currency swaps, which have the economic effect
mengonversi pinjaman dalam mata uang asing of converting borrowings in foreign currency from
dengan tingkat bunga mengambang menjadi floating to fixed interest rate. The Company
tetap. Perseroan umumnya memberikan provide financing predominantly at a fixed rate.
pembiayaan dengan tingkat suku bunga tetap. The borrowings expose the Company to fair
Pinjaman ini menyebabkan Perseroan terekspos value interest rate risk, which are offset by
terhadap risiko tingkat bunga atas nilai wajar, financing receivables held at a fixed rate.
dimana risiko ini disaling hapus dengan piutang The borrowings are generally has a same tenor
pembiayaan dengan suku bunga tetap. with the financing receivables.
Pinjaman ini umumnya memiliki tenor yang
sama dengan piutang pembiayaannya.
Halaman - 5/119 - Page
Page 603
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. MANAJEMEN RISIKO KEUANGAN (lanjutan) 30. FINANCIAL RISK MANAGEMENT (continued)
(iii) Risiko tingkat bunga (lanjutan) (iii) Interest rate risk (continued)
Tabel di bawah ini menyajikan aset dan liabilitas The table below summarises the Company’s
keuangan berbunga Perseroan pada nilai interest earning assets and interest bearing
tercatat, yang dikategorikan menurut mana yang liabilities at carrying amounts, categorised by the
terlebih dahulu antara tanggal perubahan bunga earlier of contractual repricing interest or maturity
secara kontraktual atau tanggal jatuh tempo: dates:
31 Desember/December 2025
Bunga tetap/
Variabel/Variable Fixed interest rate
Kurang Lebih Kurang Lebih
dari dari dari dari
satu tahun/ 3 tahun/ satu tahun/ 3 tahun/ Tidak dikenakan
Less 1-2 2-3 Over Less 1-2 2-3 Over bunga/
than tahun/ tahun/ than than tahun/ tahun/ than Non Jumlah/
one year years years 3 years one year years years 3 years interest bearing Total
ASET ASSETS
Cash and cash
Kas dan setara kas 397,852 - - - - - - - - 397,852 equivalents
Piutang pembiayaan Consumer financing
konsumen - - - - 30,886,414 14,985,899 3,986,594 200,596 - 50,059,503 receivables
Piutang lain-lain*) - - - - - - - - 257,035 257,035 Other receivables*)
Aset derivatif - - - - - - - - 148,858 148,858 Derivative assets
Jumlah aset
keuangan 397,852 - - - 30,886,414 14,985,899 3,986,594 200,596 405,893 50,863,248 Total financial assets
Penyisihan kerugian Allowance for impairment
penurunan nilai (3,100,629) losses
Jumlah 47,762,619 Total
LIABILITAS LIABILITIES
Utang penyalur
kendaraan - - - - - - - - 129,832 129,832 Dealer payable
Utang lain-lain - - - - - - - - 217,535 217,535 Others payables
Utang Insurance
premi asuransi - - - - - - - - 585,445 585,445 premium payable
Akrual - - - - - - - - 575,866 575,866 Accruals
Pinjaman Borrowings
- Rupiah - - - - 11,100,151 3,550,008 1,089,227 - - 15,739,386 Rupiah -
- Dolar AS 5,037,438 2,850,238 1,102,029 - - - - - - 8,989,705 US Dollar -
Surat berharga
yang diterbitkan - - - - 5,866,495 2,135,591 2,271,361 - - 10,273,447 Securities issued
Liabilitas derivatif - - - - - - - - 25,954 25,954 Derivative liabilities
Jumlah liabilitas Total financial
keuangan 5,037,438 2,850,238 1,102,029 - 16,966,646 5,685,599 3,360,588 - 1,534,632 36,537,170 liabilities
(4,639,586) (2,850,238) (1,102,029) - 13,919,768 9,300,300 626,006 200,596 (1,128,737) 14,326,080
Derivatif 5,037,438 2,850,238 1,102,029 - (5,037,438) (2,850,238) (1,102,029) - - - Derivative
Jumlah gap Total interest
repricing bunga 397,852 - - - 8,882,330 6,450,062 (476,023) 200,596 (1,128,737) 14,326,080 repricing gap
Posisi neto setelah Net position, net of
penyisihan kerugian allowance for
penurunan nilai 11,225,451 impairment losses
*)
Terdiri dari piutang asuransi kredit, pembayaran konsumen Consists of credit insurance receivable, settlement of debtors’ payment *)
melalui payment channel, pinjaman karyawan dan manajemen kunci, through payment channel, employee and key management loans,
dan lain-lain. and others.
Halaman - 5/120 - Page
Page 604
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. MANAJEMEN RISIKO KEUANGAN (lanjutan) 30. FINANCIAL RISK MANAGEMENT (continued)
(iii) Risiko tingkat bunga (lanjutan) (iii) Interest rate risk (continued)
Tabel di bawah ini menyajikan aset dan liabilitas The table below summarises the Company’s
keuangan berbunga Perseroan pada nilai interest earning assets and interest bearing
tercatat, yang dikategorikan menurut mana yang liabilities at carrying amounts, categorised by the
terlebih dahulu antara tanggal perubahan bunga earlier of contractual repricing interest or maturity
secara kontraktual atau tanggal jatuh tempo: dates: (continued)
(lanjutan)
31 Desember/December 2024
Bunga tetap/
Variabel/Variable Fixed interest rate
Kurang Lebih Kurang Lebih
dari dari dari dari
satu tahun/ 3 tahun/ satu tahun/ 3 tahun/ Tidak dikenakan
Less 1-2 2-3 Over Less 1-2 2-3 Over bunga/
than tahun/ tahun/ than than tahun/ tahun/ than Non Jumlah/
one year years years 3 years one year years years 3 years interest bearing Total
ASET ASSETS
Cash and cash
Kas dan setara kas 304,180 - - - - - - - - 304,180 equivalents
Piutang pembiayaan Consumer financing
konsumen - - - - 24,953,716 13,930,263 3,734,160 167,276 - 42,785,415 receivables
Piutang lain-lain*) - - - - - - - - 207,053 207,053 Other receivables*)
Aset derivatif - - - - - - - - 197,590 197,590 Derivative assets
Jumlah aset
keuangan 304,180 - - - 24,953,716 13,930,263 3,734,160 167,276 404,643 43,494,238 Total financial assets
Penyisihan kerugian Allowance for impairment
penurunan nilai (2,883,115) losses
Jumlah 40,611,123 Total
LIABILITAS LIABILITIES
Utang penyalur
kendaraan - - - - - - - - 170,339 170,339 Dealer payable
Utang lain-lain - - - - - - - - 212,083 212,083 Others payables
Utang Insurance
premi asuransi - - - - - - - - 505,821 505,821 premium payable
Akrual - - - - - - - - 533,044 533,044 Accruals
Pinjaman Borrowings
- Rupiah - - - - 10,432,872 4,078,595 1,961,273 - - 16,472,740 Rupiah -
- Dolar AS 3,153,218 2,262,680 847,564 - - - - - - 6,263,462 US Dollar -
Surat berharga
yang diterbitkan - - - - 3,841,096 2,645,430 2,133,957 - - 8,620,483 Securities issued
Liabilitas derivatif - - - - - - - - 6,398 6,398 Derivative liabilities
Jumlah liabilitas Total financial
keuangan 3,153,218 2,262,680 847,564 - 14,273,968 6,724,025 4,095,230 - 1,427,685 32,784,370 liabilities
(2,849,038) (2,262,680) (847,564) - 10,679,748 7,206,238 (361,070) 167,276 (1,023,042) 10,709,868
Derivatif 3,153,218 2,262,680 847,564 - (3,153,218) (2,262,680) (847,564) - - - Derivative
Jumlah gap Total interest
repricing bunga 304,180 - - - 7,526,530 4,943,558 (1,208,634) 167,276 (1,023,042) 10,709,868 repricing gap
Posisi neto setelah Net position, net of
penyisihan kerugian allowance for
penurunan nilai 7,826,754 impairment losses
*)
Terdiri dari piutang asuransi kredit, pembayaran konsumen Consists of credit insurance receivable, settlement of debtors’ payment *)
melalui payment channel, pinjaman karyawan dan manajemen kunci, through payment channel, employee and key management loans,
dan lain-lain. and others.
Sensitivitas terhadap laba bersih Sensitivity to net income
Aset keuangan utama Perseroan menggunakan The Company's financial assets use fixed
suku bunga tetap. Perseroan memiliki beberapa interest rate. The Company has several bank
pinjaman bank yang dikenakan suku bunga loans which bear floating interest rate however
mengambang akan tetapi pinjaman-pinjaman ini these loans have been economically hedged by
telah dilakukan lindung nilai secara ekonomis using interest rate swap contracts and thus have
dengan kontrak swap suku bunga sehingga been changed to become fixed interest rate
berubah menjadi liabilitas dengan suku bunga liabilities. Therefore, the Company’s net income
tetap. Oleh karena itu laba bersih Perseroan are not significantly affected by changes in
tidak terpengaruh signifikan oleh perubahan interest rate that was reasonably possible at that
suku bunga yang mungkin terjadi pada tanggal date.
tersebut.
(iv) Risiko likuiditas (iv) Liquidity risk
Risiko likuiditas timbul jika Perseroan mengalami Liquidity risk arises in situations where the
kesulitan dalam mendapatkan sumber Company has difficulties in obtaining funding.
pendanaan. Risiko likuiditas dapat juga timbul Liquidity risk also arises from situations in which
akibat ketidaksesuaian atas jangka waktu the Company has a mismatch between the
sumber dana yang dimiliki dengan jangka waktu maturity of its fundings and the maturity of its
pembiayaan. consumer financing receivables.
Halaman - 5/121 - Page
Page 605
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. MANAJEMEN RISIKO KEUANGAN (lanjutan) 30. FINANCIAL RISK MANAGEMENT (continued)
(iv) Risiko likuiditas (lanjutan) (iv) Liquidity risk (continued)
Manajemen yakin akan kemampuan Perseroan Management is confident in the Company’s
untuk mengendalikan dan memelihara eksposur ability to continue to control and sustain minimal
risiko likuiditas berdasarkan hal-hal sebagai exposure of liquidity risk to the Company based
berikut: on the following:
- Menyelaraskan sumber pendanaan yang - Source of fund alignment to the financing
sesuai dengan jangka waktu pembiayaan. period.
- Perseroan menelaah struktur laporan posisi - The Company evaluates and reviews its
keuangan dan melakukan analisis serta statements of financial position structure, by
pengukuran risiko likuiditas secara berkala periodically analysing and measuring liquidity
berdasarkan Pedoman Pengendalian Intern risk based on its Internal Control Manual and
Perusahaan dan Pedoman Pengelolaan Aset Assets Liabilities Management Guideline
dan Liabilitas dari pemegang saham. from shareholders.
Tabel jatuh tempo berikut ini menyajikan The maturity tables below provide information
informasi mengenai perkiraan jatuh tempo dari about maturities on contractual undiscounted
liabilitas sesuai arus kas kontraktual yang tidak cash flows of liabilities on 31 December 2025 and
didiskontokan pada tanggal 31 Desember 2025 2024:
dan 2024:
31 Desember/December 2025
Tidak mempunyai
Kurang dari 1 Lebih dari kontrak jatuh
tahun/ 3 tahun/ tempo/No
Jumlah/ Less than 1 - 2 tahun/ 2 - 3 tahun/ Over than contractual
Total 1 year years years 3 years maturity
LIABILITAS LIABILITIES
Utang penyalur kendaraan 129,832 129,832 - - - - Dealers payable
Utang lain-lain 217,535 217,535 - - - - Other payables
Insurance premium
Utang premi asuransi 585,445 474,987 108,589 1,781 88 - payable
Akrual 575,866 575,866 - - - - Accruals
Pinjaman 24,729,091 16,137,589 6,400,246 2,191,256 - - Borrowings
Surat berharga yang
diterbitkan Securities issued
- Obligasi 10,273,447 5,866,495 2,135,591 2,271,361 - - Bonds -
Jumlah liabilitas 36,511,216 23,402,304 8,644,426 4,464,398 88 - Total liabilities
Derivatif Derivative
Arus masuk 9,025,919 5,054,179 2,852,940 1,118,800 - - In flow
Arus keluar (7,247,017) (3,382,251) (2,767,135) (1,097,631) - - Out flow
Derivatif - bersih 1,778,902 1,671,928 85,805 21,169 - - Derivative - net
31 Desember/December 2024
Tidak mempunyai
Kurang dari 1 Lebih dari kontrak jatuh
tahun/ 3 tahun/ tempo/No
Jumlah/ Less than 1 - 2 tahun/ 2 - 3 tahun/ Over than contractual
Total 1 year years years 3 years maturity
LIABILITAS LIABILITIES
Utang penyalur kendaraan 170,339 170,339 - - - - Dealers payable
Utang lain-lain 212,083 212,083 - - - - Other payables
Insurance premium
Utang premi asuransi 505,821 421,313 82,615 1,797 96 - payable
Akrual 533,044 533,044 - - - - Accruals
Pinjaman 22,736,202 13,586,090 6,341,275 2,808,837 - - Borrowings
Surat berharga yang
diterbitkan Securities issued
- Obligasi 8,620,483 3,841,096 2,645,430 2,133,957 - - Bonds -
Jumlah liabilitas 32,777,972 18,763,965 9,069,320 4,944,591 96 - Total liabilities
Derivatif Derivative
Arus masuk 6,289,711 3,165,058 2,262,680 861,973 - - In flow
Arus keluar (6,091,384) (3,032,515) (2,210,392) (848,477) - - Out flow
Derivatif - bersih 198,327 132,543 52,288 13,496 - - Derivative - net
Halaman - 5/122 - Page
Page 606
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. MANAJEMEN RISIKO KEUANGAN (lanjutan) 30. FINANCIAL RISK MANAGEMENT (continued)
(v) Nilai wajar aset dan liabilitas keuangan (v) Fair value of financial assets and liabilities
Nilai wajar adalah harga yang akan diterima Fair value is the price that would be received to
untuk menjual suatu aset atau harga yang akan sell an asset or paid to transfer a liability in an
dibayar untuk mengalihkan suatu liabilitas dalam orderly transaction between market participants
transaksi teratur antara pelaku pasar pada at the measurement date in the principal market.
tanggal pengukuran di pasar utama.
Untuk aset dan liabilitas keuangan yang diukur For financial assets and liabilities measured at
menggunakan nilai wajar, berikut ini adalah fair value, the following are the hierarchy of the
hierarki nilai wajar: fair values:
a. Tingkat 1 a. Level 1
Harga kuotasian (tidak disesuaikan) dalam Quoted prices (unadjusted) in active markets
pasar aktif untuk aset atau liabilitas yang for identical assets or liabilities;
identik;
b. Tingkat 2 b. Level 2
Input selain harga kuotasian yang termasuk Inputs other than quoted prices included
dalam tingkat 1 yang dapat diobservasi untuk within level 1 that are observable for the
aset atau liabilitas, baik secara langsung assets or liabilities, either directly (that is, as
(misalnya harga) maupun tidak langsung prices) or indirectly (that is, derived from
(misalnya derivasi harga); dan prices); and
c. Tingkat 3 c. Level 3
Input untuk aset atau liabilitas yang bukan Inputs for the assets or liabilities that are not
berdasarkan data pasar yang dapat based on observable market data
diobservasi (input yang tidak dapat (unobservable inputs).
diobservasi).
Tabel berikut menyajikan informasi aset dan The table below shows the Company’s asset and
liabilitas yang diukur sebesar nilai wajarnya pada liability that are measured at fair value as at
tanggal 31 Desember 2025 dan 2024 31 December 2025 and 2024 based on fair value
berdasarkan hierarki nilai wajar: hierarchy:
31 Desember/December 2025
Nilai tercatat/
Carrying Tingkat 1/ Tingkat 2/ Tingkat 3/ Nilai wajar/
Value Level1 Level 2 Level 3 Fair value
Aset Assets
Aset derivatif 148,858 - 148,858 - 148,858 Derivative assets
Liabilitas Liabilities
Liabilitas derivatif 25,954 - 25,954 - 25,954 Derivative liabilities
31 Desember/December 2024
Nilai tercatat/
Carrying Tingkat 1/ Tingkat 2/ Tingkat 3/ Nilai wajar/
Value Level1 Level 2 Level 3 Fair value
Aset Assets
Aset derivatif 197,590 - 197,590 - 197,590 Derivative assets
Liabilitas Liabilities
Liabilitas derivatif 6,389 - 6,389 - 6,389 Derivative liabilities
Halaman - 5/123 - Page
Page 607
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. MANAJEMEN RISIKO KEUANGAN (lanjutan) 30. FINANCIAL RISK MANAGEMENT (continued)
(v) Nilai wajar aset dan liabilitas keuangan (v) Fair value of financial assets and liabilities
(lanjutan) (continued)
Tabel di bawah ini menggambarkan nilai tercatat The table below sets out the carrying amounts
dan nilai wajar dari aset dan liabilitas keuangan and fair value of those financial assets and
yang tidak disajikan pada nilai wajarnya di liabilities not presented at their fair value in the
laporan posisi keuangan Perseroan: Company’s statements of financial position:
31 Desember/December 2025
Nilai tercatat/ Nilai wajar/
Carrying value Fair value
Aset keuangan: Financial assets:
Kas dan setara kas 397,852 397,852 Cash and cash equivalent
Piutang pembiayaan Consumer financing
konsumen 46,958,874 45,442,131 receivables
Piutang lain-lain*) 257,035 233,208 Other receivables*)
47,613,761 46,073,191
Liabilitas keuangan: Financial liabilities:
Utang penyalur kendaraan 129,832 129,832 Dealers payable
Utang lain-lain 217,535 217,535 Other payables
Utang premi asuransi 585,445 585,445 Insurance premium payables
Akrual 575,866 575,866 Accruals
Pinjaman 24,729,091 20,959,560 Borrowings
Surat berharga yang diterbitkan Securities issued
- Obligasi 10,273,447 10,024,062 - Bonds
36,511,216 32,492,300
31 Desember/December 2024
Nilai tercatat/ Nilai wajar/
Carrying value Fair value
Aset keuangan: Financial assets:
Kas dan setara kas 304,180 304,180 Cash and cash equivalent
Piutang pembiayaan Consumer financing
konsumen 39,902,300 38,592,925 receivables
Piutang lain-lain*) 207,053 189,848 Other receivables*)
40,413,533 39,086,953
Liabilitas keuangan: Financial liabilities:
Utang penyalur kendaraan 170,339 170,339 Dealers payable
Utang lain-lain 212,083 212,083 Other payables
Utang premi asuransi 505,821 498,874 Insurance premium payables
Akrual 533,044 533,044 Accruals
Pinjaman 22,736,202 19,033,812 Borrowings
Surat berharga yang diterbitkan Securities issued
- Obligasi 8,620,483 8,584,155 Bonds -
32,777,972 29,032,307
*)
Terdiri dari piutang asuransi kredit, pembayaran konsumen Consists of credit insurance receivable, settlement of debtors’ payment *)
melalui payment channel, pinjaman karyawan dan manajemen kunci, through payment channel, employee and key management loans,
dan lain-lain. and others.
Halaman - 5/124 - Page
Page 608
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. MANAJEMEN RISIKO KEUANGAN (lanjutan) 30. FINANCIAL RISK MANAGEMENT (continued)
(v) Nilai wajar aset dan liabilitas keuangan (v) Fair value of financial assets and liabilities
(lanjutan) (continued)
a) Kas dan setara kas a) Cash and cash equivalents
Estimasi nilai wajar dari kas dan setara kas The carrying amount of cash and cash
adalah perkiraan jumlah nilai tercatatnya equivalents are approximate of the
dikarenakan sisa jatuh temponya di bawah respective carrying amounts since the
satu tahun sehingga nilai tercatat ini maturity period are below one year
merupakan perkiraan yang layak atas nilai therefore the carrying amount is a
wajar. reasonable of fair value.
b) Piutang pembiayaan konsumen dan piutang b) Consumer financing receivables and other
lain-lain receivables
Portofolio kredit Perseroan secara umum Generally, the Company’s portfolio consists
terdiri dari piutang pembiayaan konsumen of consumer financing receivables and net
dan piutang lain-lain. Piutang pembiayaan investment in finance lease. Consumer
konsumen dan piutang lain-lain dinyatakan financing receivables and other receivables
berdasarkan amortised cost. are stated at amortised cost.
Nilai wajar dari piutang pembiayaan The fair value of consumer financing
konsumen - bersih dan piutang lain-lain receivables - net and other receivables are
diestimasi menggunakan diskonto arus kas, estimated by using discounted cash flows
dengan mengacu pada rata-rata tertimbang applying weighted average market rates
dari tingkat suku bunga pasar yang offered by the Company at statements of
diberikan Perseroan untuk aset keuangan financial position date for financial assets
yang memiliki karakteristik yang sama
that have similar characteristics with the
dengan aset keuangan tersebut pada
tanggal laporan posisi keuangan (tingkat 3 - above mentioned financial assets (level 3 -
hierarki nilai wajar). fair value hierarchy).
c) Pinjaman c) Borrowing
Nilai wajar dari pinjaman dinilai The fair value of borrowing are estimated by
menggunakan diskonto arus kas using discounted cash flows applying the
berdasarkan tingkat suku bunga efektif yang effective interest rate charged by the
dikenakan pada pemakaian terakhir dalam lenders for the last utilisation in each
mata uang masing-masing pinjaman currency borrowings (level 2 - fair value
(tingkat 2 - hierarki nilai wajar). hierarchy).
d) Surat berharga yang diterbitkan d) Securities issued
Nilai wajar obligasi diestimasi menggunakan The fair value of bonds are estimated by
nilai kuotasi pasar terakhir (tingkat 2 - using the last quoted market price (level 2 -
hierarki nilai wajar). fair value hierarchy).
e) Utang penyalur kendaraan, utang lain-lain e) Dealer payables, other payables and
dan akrual accruals
Estimasi nilai wajar utang penyalur For estimated fair value of dealers payables,
kendaraan, utang lain-lain dan akrual other payables and accruals, since the
dikarenakan jatuh temponya di bawah satu maturity is below one year, the carrying
tahun, nilai tercatat merupakan perkiraan value is a reasonable approximation of fair
yang layak atas nilai wajarnya. value.
f) Utang premi asuransi f) Insurance premium payables
Nilai wajar dari utang premi asuransi dinilai Fair value of insurance premium payables
menggunakan diskonto arus kas (tingkat 2 - are estimated by using discounted cash flow
hierarki nilai wajar). (level 2 - fair value hierarchy).
Halaman - 5/125 - Page
Page 609
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
30. MANAJEMEN RISIKO KEUANGAN (lanjutan) 30. FINANCIAL RISK MANAGEMENT (continued)
(vi) Manajemen Risiko Permodalan (vi) Capital Risk Management
Tujuan Perseroan dalam mengelola The Company’s objectives when managing
permodalannya adalah menjaga kelangsungan capital are to safeguard the Company’s ability to
usaha Perseroan untuk dapat memberikan hasil continue as a going concern in order to provide
kepada pemegang saham dan manfaat kepada returns for shareholders and benefits for other
pemangku kepentingan lainnya, dan memelihara stakeholders and to maintain an optimal capital
optimalisasi struktur permodalan untuk structure to reduce the cost of capital.
mengurangi biaya modal (cost of capital).
Dalam rangka memelihara atau menyesuaikan In order to maintain or adjust the capital structure,
struktur permodalan, Perseroan dapat the Company may adjust the amount of
menyesuaikan jumlah dividen yang dibayarkan dividends paid to shareholders, return capital to
kepada pemegang saham, imbalan hasil modal shareholders or issue new shares to reduce debt.
kepada pemegang saham atau menerbitkan
saham baru untuk mengurangi pinjaman.
Konsisten dengan pelaku industri lainnya, Consistent with others in the industry, the
Perseroan memonitor permodalan berdasarkan Company monitors capital on the basis of the
gearing ratio. Rasio ini dihitung dari nilai bersih gearing ratio. This ratio is calculated as net debt
pinjaman (termasuk obligasi dan medium term (including bonds payable and medium term
notes) dibagi dengan jumlah modal. Jumlah notes) divided by total capital. Total capital
modal diambil dari ekuitas yang tercantum consist of equity as shown in the statements of
dalam laporan posisi keuangan. Berdasarkan financial position. Based on the prevailing
peraturan yang berlaku, jumlah maksimum regulation, the maximum gearing ratio is 10 times
gearing ratio adalah sebesar 10 kali dari total from total capital.
modal.
31. REKONSILIASI AKTIVITAS PENDANAAN 31. NET FINANCING ACTIVITIES RECONCILIATION
BERSIH
Rekonsiliasi dari aktivitas pendanaan adalah sebagai Reconciliation from financing activities are as follows:
berikut:
31 Desember/December 2025
Perubahan non kas/
Non-cash changes
Pergerakan
valuta asing/
Saldo awal/ Movement of
Beginning Arus kas/ foreign Lain-lain/ Saldo akhir/
balance Cashflow exchange *) Others Ending balance
Pinjaman 22,736,202 1,901,936 92,850 (1,897) 24,729,091 Borrowings
Liabilitas sewa 138,556 77,586 - (51,064) 165,078 Lease liabilities
Surat berharga
yang diterbitkan 8,620,483 1,639,487 11,265 2,212 10,273,447 Securities issued
Jumlah liabilitas dari Total liabilities from
aktivitas pendanaan 31,495,241 3,619,009 104,115 (50,749) 35,167,616 financing activities
31 Desember/December 2024
Perubahan non kas/
Non-cash changes
Pergerakan
valuta asing/
Saldo awal/ Movement of
Beginning Arus kas/ foreign Lain-lain/ Saldo akhir/
balance Cashflow exchange *) Others Ending balance
Pinjaman 17,171,913 5,541,028 29,524 (6,263) 22,736,202 Borrowings
Liabilitas sewa 105,143 73,497 - (40,084) 138,556 Lease liabilities
Surat berharga
yang diterbitkan 8,215,088 391,741 10,999 2,655 8,620,483 Securities issued
Jumlah liabilitas dari Total liabilities from
aktivitas pendanaan 25,492,144 6,006,266 40,523 (43,692) 31,495,241 financing activities
*) Perseroan telah menerapkan kebijakan lindung nilai untuk pinjaman *) The Company have applied hedging policy to borrowings
yang diterima dalam mata uang asing dan memiliki tingkat suku denominated in foreign currencies with floating interest rates (see
bunga mengambang (lihat Catatan 16). Note 16).
Halaman - 5/126 - Page
Page 610
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
32. SALING HAPUS 32. OFFSETTING
Pada tanggal 31 Desember 2025 dan 2024, tidak As at 31 December 2025 and 2024, there is no
terdapat aset dan liabilitas keuangan yang saling financial assets and liabilities that are subject to
hapus pada laporan posisi keuangan. offsetting in the statements of financial position.
Perseroan memiliki aset dan liabilitas keuangan The Company has derivative assets and liabilities
derivatif yang tunduk pada perjanjian induk untuk that are subject to enforceable master netting
menyelesaikan secara neto, dimana perjanjian arrangements whereas the agreement between the
antara Perseroan dan pihak counterparty Company and the counterparty allows for net
memperbolehkan penyelesaian neto atas aset dan settlement of the relevant financial assets and
liabilitas keuangan tersebut ketika kedua pihak liabilities when both elect to settle on a net basis.
memilih untuk menyelesaikan dengan dasar neto. Otherwise, financial assets and liabilities will be
Ketika kedua pihak tidak memilih untuk settled on a gross basis. However, each party to the
menyelesaikan secara neto, aset dan liabilitas master netting agreement will have the option to
keuangan diselesaikan dengan dasar bruto, akan settle such amount on a net basis in the event of
tetapi masing-masing pihak dalam perjanjian induk default of the other party.
mempunyai opsi untuk menyelesaikan jumlah-jumlah
tersebut dengan dasar neto pada peristiwa di mana
terjadi gagal bayar salah satu pihak.
33. STANDAR AKUNTANSI BARU YANG TELAH 33. ACCOUNTING STANDARD ISSUED BUT NOT
DISAHKAN NAMUN BELUM BERLAKU EFEKTIF YET EFFECTIVE
Dewan Standar Akuntansi Keuangan Ikatan Akuntan Financial Accounting Standard Board of Indonesian
Indonesia (“DSAK-IAI”) telah menerbitkan standar Institute of Accountants (“DSAK-IAI”) has issued the
baru, amendemen dan interpretasi berikut, namun following new standards, amendments and
belum berlaku efektif untuk tahun buku yang dimulai interpretations, but not yet effective for the financial
pada 1 Januari 2025 sebagai berikut: year beginning 1 January 2025 as follows:
- Amendemen PSAK 109 “Instrumen Keuangan”; - Amendment of SFAS 109 “Financial Instrument”;
Amendemen PSAK 107 “Instrumen Keuangan: - Amendment of SFAS 107 “Financial Instrument:
Pengungkapan”; dan Disclosure”; and
- PSAK 338 ”Kombinasi Bisnis Entitas Sepengendali” - SFAS 338: “Business Combinations of Entities
(Revisi 2025). Under Common Control” (Revised 2025).
Standar tersebut akan berlaku efektif pada The above standard will be effective on
1 Januari 2026 dan penerapan dini 1 January 2026 and early adoption is permitted.
diperbolehkan.
- PSAK 413 “Penurunan Nilai”; dan - SFAS 413 “Impairment”; and
- PSAK 118 “Penyajian dan Pengungkapan dalam - SFAS 118 “Presentation and Disclosure in
Laporan Keuangan” yang akan menggantikan Financial Statements” which will replace SFAS 201
PSAK 201 “Penyajian Laporan Keuangan” “Presentation in Financial Statements”
Standar tersebut akan berlaku efektif pada 1 Januari The above standards will be effective on 1 January 2027
2027 dan penerapan dini diperbolehkan. and early adoption is permitted..
Halaman - 5/127 - Page
Page 611
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
33. STANDAR AKUNTANSI BARU YANG TELAH 33. ACCOUNTING STANDARD ISSUED BUT NOT
DISAHKAN NAMUN BELUM BERLAKU EFEKTIF YET EFFECTIVE (continued)
(lanjutan)
Dewan Standar Akuntansi Keuangan Ikatan Akuntan Financial Accounting Standard Board of Indonesian
Indonesia (“DSAK-IAI”) telah menerbitkan standar Institute of Accountants (“DSAK-IAI”) has issued the
baru, amendemen dan interpretasi berikut, namun following new standards, amendments and
belum berlaku efektif untuk tahun buku yang dimulai interpretations, but not yet effective for the financial
pada 1 Januari 2025 sebagai berikut: (lanjutan) year beginning 1 January 2025 as follows:
(continued)
PSAK 118 “Penyajian dan Pengungkapan dalam SFAS 118 “Presentation and Disclosure in Financial
Laporan Keuangan” Statements”
PSAK 118 menggantikan PSAK 201, SFAS 118 supersedes SFAS 201, retaining many
mempertahankan banyak prinsip yang ada tetapi existing principles but significantly changing how
secara signifikan mengubah cara entitas melaporkan entities report “operating profit or loss.” It establishes
“laba atau rugi operasional.” PSAK ini menetapkan a defined structure for the statement of profit or loss,
struktur yang jelas untuk laporan laba rugi dengan categorising items into operating, investing, financing,
mengelompokkan pos-pos ke dalam kategori income taxes and discontinued operations. The
operasi, investasi, pembiayaan, pajak penghasilan, standard mandates specific disclosures, including
dan operasi yang dihentikan. Standar ini mewajibkan management-defined performance measures
pengungkapan tertentu, termasuk ukuran kinerja (MPMs), allowing investors to understand
tetapan manajemen (UKTM), yang memungkinkan management's view of the Company's financial
investor memahami bagaimana pandangan performance and how these measures compare to
manajemen atas kinerja keuangan Perseroan dan those defined in SFAS 118.
bagaimana ukuran tersebut dibandingkan dengan
ukuran yang didefinisikan dalam PSAK 118.
Meskipun PSAK 118 tidak memengaruhi pengakuan Even though SFAS 118 will not impact the
atau pengukuran pos-pos dalam laporan keuangan, recognition or measurement of items in the financial
dampaknya terhadap penyajian dan pengungkapan statements, its impacts on presentation and
diperkirakan akan sangat luas, terutama yang disclosure are expected to be pervasive, in particular
berkaitan dengan laporan kinerja keuangan dan those related to the statement of financial
penyediaan UKTM dalam laporan keuangan. performance and providing MPM within the financial
statements.
Pada saat penerbitan laporan keuangan, Perseroan As at the authorisation date of these financial
masih mengevaluasi dampak yang mungkin timbul statements, the Company is still evaluating the
dari penerapan standar baru tersebut serta potential impact from the implementation of these
pengaruhnya pada laporan keuangan Perseroan. new standards and the effect on the Company’s
financial statements.
Halaman - 5/128 - Page
Page 612
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
34. RASIO KEUANGAN BERDASARKAN 34. FINANCIAL RATIOS BASED ON OJK
PERATURAN OJK REGULATION
Berdasarkan POJK No. 35/POJK.05/2018 tanggal Based on POJK No. 35/POJK.05/2018 dated
31 Desember 2018 tentang Penyelenggaraan Usaha 31 December 2018 regarding the Organisation of
Perusahaan Pembiayaan, Perseroan diharuskan Financial Company Business, the Company is
untuk memenuhi sejumlah rasio keuangan tertentu. required to comply with several financial ratios. These
Rasio keuangan tersebut dihitung berdasarkan POJK financial ratios are calculated based on POJK
No. 35/POJK.05/2018 dan mungkin tidak sesuai No. 35/POJK.35/2018 and may not be consistent with
dengan Standar Akuntansi Keuangan di Indonesia. Indonesian Financial Accounting Standards. The
Berikut ini adalah beberapa rasio keuangan following are some of the financial ratios based on
berdasarkan Peraturan OJK: (tidak diaudit) OJK Regulation: (unaudited)
2025 2024
Rasio saldo piutang pembiayaan neto
terhadap total aset 90.52% 87.18% Net financing receivables to asset ratio
Rasio saldo piutang pembiayaan neto
terhadap total pendanaan yang diterima 134.16% 127.25% Net financing receivables to funding ratio
Rasio saldo piutang pembiayaan neto Net financing receivables for
untuk pembiayaan investasi dan investment and
modal kerja dibandingkan dengan working capital financing to
total saldo piutang pembiayaan 13.77% 13.89% total financing receivables ratio
Rasio piutang pembiayaan bermasalah (”NPF”)
- neto 0.20% 0.01% Non-performing financing ratio (“NPF”) - net
Rasio ekuitas terhadap modal disetor 5,156.45% 4,381.06% Equity to paid-up capital ratio
Rasio permodalan 31.68% 30.14% Capital ratio
Rasio utang terhadap modal Perseroan pada tanggal The Company’s gearing ratio as of 31 December
31 Desember 2025 dan 2024 adalah masing-masing 2025 and 2024 was 2.42 times and 2.56 times,
sebesar 2,42 kali dan 2,56 kali (tidak diaudit). respectively (unaudited). The Company has complied
Perseroan telah memenuhi semua ketentuan modal with all externally imposed capital requirements
eksternal sepanjang tahun. throughout the year.
2025 2024
Pinjaman Debt
- Pinjaman yang diterima 24,729,091 22,736,202 Borrowings -
- Surat berharga
yang diterbitkan 10,273,447 8,620,483 Securities issued -
Jumlah pinjaman 35,002,538 31,356,685 Total Debt
Jumlah modal 14,438,072 12,175,713 Total Capital
Rasio utang terhadap modal 2.42 2.58 Gearing ratio
Halaman - 5/129 - Page
Page 613
PT FEDERAL INTERNATIONAL FINANCE
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
35. INFORMASI KEUANGAN TAMBAHAN 35. ADDITIONAL FINANCIAL INFORMATION BASED
BERDASARKAN PERATURAN OJK ON OJK REGULATION
Informasi keuangan tambahan berikut yang disajikan The following additional financial information
merupakan informasi Unit Usaha Syariah Perseroan presented is financial information of the Company’s
yang disyaratkan oleh regulasi berdasarkan POJK Sharia Business Unit as required by regulations
No. 46 Tahun 2024 tanggal 27 Desember 2024 under POJK No. 46 of 2024 dated 27 December
tentang Pengembangan dan Penguatan Perusahaan 2024 regarding the Development and Strengthening
Pembiayaan, Perusahaan Pembiayaan Infrastruktur, of Finance Companies, Infrastructure Finance
dan Perusahaan Modal Ventura. Companies, and Venture Capital Companies.
Informasi keuangan Unit Usaha Syariah Perseroan Financial information of the Company’s Sharia
untuk tahun-tahun yang berakhir pada tanggal Business Unit for the years ended 31 December
31 Desember 2025 dan 2024 adalah sebagai berikut: 2025 and 2024 are as follows: (unaudited)
(tidak diaudit)
2025 2024
Laporan posisi keuangan: Statements of financial position:
Jumlah aset 7,847,845 6,498,800 Total assets
Jumlah liabilitas 2,946,318 3,152,301 Total liabilities
Jumlah ekuitas 4,901,527 3,346,499 Total equity
Laporan laba rugi dan penghasilan Statements of profit or loss and other
komprehensif lain: comprehensive income:
Jumlah hasil 3,087,027 2,881,069 Total income
Jumlah beban (1,093,401) (833,328) Total expenses
Laba bersih sebelum pajak 1,993,626 2,047,741 Net income before tax
Laba bersih setelah pajak 1,555,028 1,597,238 Net income after tax
Halaman - 5/130 - Page
Page 614
Halaman ini sengaja dikosongkan. This page is intentionally left blank.
Page 615
Page 616
2025 Laporan Tahunan Annual Report ONE FIFGROUP TO BE THE ONE Menara FIF Jl. T.B. Simatupang Kav. 15 Cilandak, Jakarta Selatan 12440 Indonesia +62 21 7698899 halofif@fifgroup.astra.co.id www.fifgroup.co.id
Names mentioned 143 people and organisations named in the text · linked when the evidence is strong
unresolved
org
PT Federal
p.4 ×14
unresolved
—
dan/atau Pengendali
p.4
unresolved
org
PT Federal International Finance Annual Report Year
p.4 ×3
unresolved
person
Roadmap Penerapan GCG
· Komisaris
p.5
unresolved
org
Indonesia Stock Exchange
p.17 ×3
unresolved
org
PT Pemeringkat Efek
p.18
unresolved
org
PT Pemeringkat Efek Indonesia
p.18 ×2
unresolved
org
PT Fitch Ratings Indonesia
p.18 ×3
unresolved
org
PT Astra
p.19 ×11
unresolved
org
PT Astra Engagement Initiatives.
p.19
unresolved
org
Bank Financial Forum
p.33 ×2
unresolved
org
Bank Financial Forum FIFGROUP
p.33
unresolved
org
PT Astra Multi Multi Finance
p.33
unresolved
org
PT Sharia Multifinance Astra
p.33 ×8
unresolved
org
Honda Racing Corporation
p.34 ×2
unresolved
org
Bank Indonesia
p.44
unresolved
org
Financial Services Authority
p.54 ×4
unresolved
org
PT Federal International Finance Board
p.64 ×2
unresolved
person
Noegroho
· Presiden Komisaris
p.64 ×2
unresolved
org
PT Mitrapusaka Artha Finance
p.68 ×9
unresolved
org
Menteri Kehakiman Republik Indonesia No. C
p.68
unresolved
org
PT Federal International Company Brand
p.68
unresolved
org
Menteri Kehakiman Republik Indonesia FIFGROUP
p.68
unresolved
org
Ministry of Justice No. C
p.68
unresolved
org
PT Federal Pembiayaan
p.68
unresolved
org
Ministry of Justice
p.68
unresolved
org
PT Mitrapusaka
p.68 ×2
unresolved
org
PT Federal Internasional Finance.
p.68
unresolved
org
Astra Internasional Tbk
p.69 ×2
unresolved
org
PT Arya Kharisma
p.69 ×2
unresolved
org
PT Mitrapusaka Artha Finance. Since
p.70
unresolved
person
Rukmasanti Hardjasatya
p.72 ×2
unresolved
org
Minister of Justice
p.72 ×2
unresolved
org
PT Federal International Finance Sebagai
p.72
unresolved
org
PT Federal International Finance. This Federal International Finance.
p.72
unresolved
org
Menteri Kehakiman Republik Indonesia
p.72
unresolved
org
PT Mitrapusaka Artha
p.74 ×3
unresolved
person
KH Abdul Halim
p.85
unresolved
person
Prof. Moh. Yamin Rukan D’Vatulemo
p.86 ×2
unresolved
person
Ir. Pangeran Haji Muhammad
p.88
unresolved
person
KH Abdullah Bin Nuh
p.89
unresolved
person
Ir. H. Juanda
p.91 ×2
unresolved
person
KH. Harun Nafsi
p.97
unresolved
person
R. Nunu Soetjahja Noegroho
· Commissioner
p.98 ×7
unresolved
org
PT Rapi Utama Indonesia
p.100
unresolved
org
PT Astra Sedaya
p.102 ×6
unresolved
org
PT Astra Finance
p.102 ×3
unresolved
org
PT Astra Multi Finance
p.103 ×13
unresolved
org
PT Astra Auto Finance
p.103 ×4
unresolved
org
PT Swadharma Bhakti Sedaya
p.103
unresolved
org
PT Swadharma Bhakti Sedaya Finance
p.103
unresolved
—
Deputy Chief Executive
· Direktur
p.103 ×2
unresolved
org
PT Sedaya Pratama
p.103 ×4
unresolved
org
PT Stacomitra Graha
p.103 ×4
unresolved
org
PT Garda Era Sedaya
p.103 ×2
unresolved
org
PT Matra Graha Sarana
p.103 ×10
unresolved
org
PT Astra Digital Arta
p.103 ×10
unresolved
org
PT Astra Kreasi Digital
p.103 ×6
unresolved
org
PT Federal International
p.104 ×9
unresolved
org
Federal International
(2003–2005) | Finance
p.104
unresolved
org
PT Federal Finance
p.104
unresolved
org
PT Astra Welab Digital Arta
p.104 ×8
unresolved
org
PT Astra Integrasi Digital
p.104 ×6
unresolved
org
PT Federal International Career History
p.105 ×3
unresolved
org
PT Asuransi Astra Buana
p.107 ×7
unresolved
org
Dana Pensiun Astra Dua
p.107 ×2
unresolved
org
Dana Pensiun Astra Satu
p.107 ×2
unresolved
org
PT Asuransi Jiwa Astra
p.107
unresolved
org
PT Sedaya Multi Investama
p.108 ×4
unresolved
—
R.Nunu Soetjahja Noegroho
· Komisaris Independen
p.109
unresolved
org
PT Charoen Pokphand Career History
p.110
unresolved
org
Indonesia Tbk
p.110 ×2
unresolved
org
PT Inti Salim Corporation
p.110 ×2
unresolved
org
Agro Lestari Tbk
p.110
unresolved
org
PT Agro Menara Rachmat
p.110 ×2
unresolved
org
PT Bhadra Cemerlang
p.110 ×2
unresolved
org
PT Bhadra Sukses
p.110 ×2
unresolved
org
PT Cakradenta Agung Pertiwi
p.110 ×2
unresolved
org
PT Cakung Permata Nusa
p.110 ×2
unresolved
org
PT Cipta Narada Lestari
p.110 ×2
unresolved
org
PT Ekadura Indonesia
p.110 ×2
unresolved
org
PT Eka Dura Perdana
p.110 ×2
unresolved
org
PT Gunung Sejahtera Dua Indah
p.110 ×2
unresolved
org
PT Gunung Sejahtera Ibu Pertiwi
p.110 ×2
unresolved
person
Pertiwi
p.110 ×2
unresolved
org
PT Toyota Astra Financial
p.112 ×2
unresolved
org
PT Toyota Astra Services
p.112
unresolved
org
PT Menara Astra
p.112 ×2
unresolved
org
PT Astra Daihatsu Motor
p.112 ×2
unresolved
org
PT Toyota Astra Motor
p.112 ×2
unresolved
org
PT Astra Tol Nusantara
p.112 ×2
unresolved
org
PT Astra Nusa Perdana
p.112 ×2
unresolved
org
PT Staco Estika Sedaya Finance
p.114 ×2
unresolved
org
PT Toyota Astra
p.114
unresolved
org
PT Toyota Astra Financial Services
p.114
unresolved
person
Sertifikasi Dasar
· Komisaris
p.116
unresolved
org
PT Astra Honda
p.116 ×3
unresolved
org
PT Astra Career History
p.116
unresolved
org
PT Astra Honda Motor
p.116 ×8
unresolved
org
PT Astra Auto Digital
p.116 ×2
unresolved
org
PT Musashi Auto Parts Indonesia
p.116 ×2
unresolved
org
PT Hitachi Astemo Bekasi Manufacturing
p.116
unresolved
org
PT Hitachi Astemo Bekasi
p.116
unresolved
org
PT Suryaraya Rubberindo
p.116
unresolved
org
PT Suryaraya Rubberindo Industries
p.116
unresolved
org
PT Asuransi Astra
p.116 ×2
unresolved
person
Independensi
· Komisaris Independen
p.117
unresolved
person
Margono
p.117
unresolved
org
PT Arya
p.121
unresolved
person
Drs. Tjia Kian Tie. Astra
p.122 ×2
Extraction attempts how the parser did, and what it refused
Nothing structured was extracted from this document — the attempts below say why.
No extraction attempted yet.